{"id":17850,"date":"2023-07-10T11:36:12","date_gmt":"2023-07-10T04:36:12","guid":{"rendered":"\/vi\/?post_type=ht_kb&p=17850"},"modified":"2026-05-26T15:53:13","modified_gmt":"2026-05-26T08:53:13","slug":"ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu","status":"publish","type":"ht_kb","link":"\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu","title":{"rendered":"\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf NQ204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu"},"content":{"rendered":"

I. T\u1ed5ng quan<\/strong><\/h3>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u00e0 h\u00e0ng\/qu\u00e1n th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft NQ204\/2025\/QH15<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean ph\u1ea7n m\u1ec1m CUKCUK gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t GTGT m\u1edbi khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

II. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
\n
\n
\u0110\u1ec3 \u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf NQ204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t c\u00e1c b\u01b0\u1edbc sau:<\/div>\n<\/div>\n<\/div>\n

B\u01b0\u1edbc 1: H\u00e0ng\/qu\u00e1n th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t<\/strong><\/h4>\n

Khi Ngh\u1ecb quy\u1ebft NQ204\/2025\/QH15 \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c ban h\u00e0nh, qu\u1ea3n l\u00fd c\u1ea7n n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t.<\/p>\n

– N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t d\u00e0nh cho nh\u00e0 h\u00e0ng online<\/strong>. Chi ti\u1ebft b\u00e0i h\u01b0\u1edbng d\u1eabn xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

– N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t d\u00e0nh cho nh\u00e0 h\u00e0ng offline<\/strong>. Chi ti\u1ebft b\u00e0i h\u01b0\u1edbng d\u1eabn xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp gi\u1ea3m thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n

\u0110\u1ec3 thi\u1ebft l\u1eadp ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp ti\u1ebfp tr\u00ean doanh thu, nh\u00f3m ng\u00e0nh ngh\u1ec1 v\u00e0 t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n

B\u01b0\u1edbc 3: H\u00e0ng\/qu\u00e1n th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h4>\n

L\u01b0u \u00fd: <\/strong>V\u1edbi nh\u1eefng h\u00e0ng h\u00f3a kh\u00f4ng n\u1eb1m trong danh s\u00e1ch ch\u1ecbu thu\u1ebf, khi b\u00e1n h\u00e0ng thu ng\u00e2n s\u1ebd th\u1ef1c hi\u1ec7n t\u00e1ch h\u00f3a \u0111\u01a1n \u0111\u1ec3 thanh to\u00e1n nhanh cho kh\u00e1ch h\u00e0ng<\/p>\n

a. \u0110\u1ed1i v\u1edbi h\u00e0ng\/qu\u00e1n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3<\/strong><\/h5>\n

Khi t\u00ednh ti\u1ec1n cho kh\u00e1ch h\u00e0ng, t\u1ea1i m\u00e0n h\u00ecnh thanh to\u00e1n hi\u1ec3n th\u1ecb th\u00eam thi\u1ebft l\u1eadp\u00a0\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT<\/strong> v\u00e0 s\u1ed1 ti\u1ec1n gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 % theo ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/p>\n

\"\"<\/p>\n

\u0110\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, thu ng\u00e2n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

    \n
  • Nh\u1ea5n n\u00fat\u00a0Kh\u00e1c<\/strong><\/li>\n
  • Nh\u1ea5n\u00a0Kh\u00e1ch l\u1ea5y H\u0110 GTGT<\/strong><\/li>\n
  • Nh\u1eadp th\u00f4ng tin v\u00e0 nh\u1ea5n C\u1ea5t<\/b><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    \"\"<\/p>\n

    b. \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n qua m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/h5>\n

    Khi t\u00ednh ti\u1ec1n cho kh\u00e1ch h\u00e0ng, t\u1ea1i m\u00e0n h\u00ecnh thanh to\u00e1n hi\u1ec3n th\u1ecb th\u00eam thi\u1ebft l\u1eadp\u00a0\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT<\/strong> v\u00e0 s\u1ed1 ti\u1ec1n gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 % theo ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/p>\n

    \"\"<\/p>\n

    \u0110\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, thu ng\u00e2n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

      \n
    • Nh\u1ea5n\u00a0Xem chi ti\u1ebft<\/strong><\/li>\n
    • T\u1ea1i m\u00e0n h\u00ecnh Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, <\/strong>kh\u00e1ch h\u00e0ng cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 ph\u00e1t h\u00e0nh<\/li>\n
    • Nh\u1ea5n\u00a0\u0110\u1ed3ng \u00fd<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      Ch\u00fac Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

      I. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u00e0 h\u00e0ng\/qu\u00e1n th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft NQ204\/2025\/QH15 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean ph\u1ea7n m\u1ec1m CUKCUK gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t GTGT m\u1edbi khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e1t…<\/p>\n","protected":false},"author":101,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1402],"ht-kb-tag":[],"class_list":["post-17850","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk"],"yoast_head":"\n\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf NQ204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf NQ204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"I. 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