{"id":17668,"date":"2021-10-25T14:20:27","date_gmt":"2021-10-25T07:20:27","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=17668"},"modified":"2026-03-16T08:37:35","modified_gmt":"2026-03-16T01:37:35","slug":"misaasp_cac-tinh-nang-moi-theo-tung-phien-ban","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/misaasp_cac-tinh-nang-moi-theo-tung-phien-ban\/","title":{"rendered":"C\u00e1c t\u00ednh n\u0103ng m\u1edbi theo t\u1eebng phi\u00ean b\u1ea3n"},"content":{"rendered":"
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R82 (Ph\u00e1t h\u00e0nh ng\u00e0y 07\/03\/2026)<\/h4>\n

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1. T\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00ean th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Xem chi ti\u1ebft<\/a>.<\/p>\n

2. Gia t\u0103ng n\u0103ng su\u1ea5t g\u1ea5p nhi\u1ec1u l\u1ea7n v\u1edbi c\u00e1c t\u00ednh n\u0103ng n\u1ed5i b\u1eadt<\/strong> tr\u00ean MISA ASP K\u1ebf to\u00e1n. Kh\u00e1m ph\u00e1 ngay.<\/a><\/p>\n<\/div><\/div>\n

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R81 (Ph\u00e1t h\u00e0nh ng\u00e0y 27\/02\/2026)<\/h4>\n

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Ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e3 \u0111\u00e1p \u1ee9ng T\u1edd khai 01\/CNKD t\u1edd khai thu\u1ebf GTGT, TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo d\u1ef1 th\u1ea3o thay th\u1ebf TT40.<\/p>\n<\/div><\/div>\n

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R80 (Ph\u00e1t h\u00e0nh ng\u00e0y 07\/02\/2026)<\/strong><\/h4>\n

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1. Chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u c\u1ee7a H\u1ed9 kinh doanh t\u1eeb th\u00f4ng t\u01b0 88 l\u00ean th\u00f4ng t\u01b0 152<\/strong><\/p>\n

MISA ASP K\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u n\u0103m 2026 t\u1eeb th\u00f4ng t\u01b0 88\/2021\/TT-BTC l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC theo \u0111\u00fang quy \u0111\u1ecbnh. Xem t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

2. S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu s\u1ed1 S2d-HKD)<\/strong><\/p>\n

B\u1ed5 sung S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu s\u1ed1 S2d-HKD) tr\u00ean d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. Xem t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

3. Thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho c\u1ee7a H\u1ed9 kinh doanh<\/strong><\/p>\n

Ch\u1ec9 c\u00f2n duy nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3 \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u H\u1ed9 kinh doanh \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. Xem t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

4. Lu\u1eadt 109\/2025\/QH15 v\u1ec1 thu\u1ebf TNCN<\/strong><\/p>\n

C\u1eadp nh\u1eadt Bi\u1ec3u thu\u1ebf TNCN & Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam khi t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026. Xem t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

5. C\u1eadp nh\u1eadt phi\u00ean b\u1ea3n HTKK m\u1edbi nh\u1ea5t<\/strong><\/p>\n

C\u1eadp nh\u1eadt c\u00e1c t\u1edd khai 05\/KK-TNCN, 05\/QTT-TNCN, 03\/TNDN v\u00e0 Danh m\u1ee5c bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Xem t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n

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R79 ( Ph\u00e1t h\u00e0nh ng\u00e0y 05\/01\/2026)<\/strong><\/h4>\n

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1. \u0110\u00e1p \u1ee9ng Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd m\u1edbi \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh t\u1eeb 01\/01\/2026<\/strong><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh (Th\u00f4ng t\u01b0 152\/2025\/TT-BTC) v\u00e0 Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025. Xem t\u1ea1i \u0111\u00e2y.<\/a>
\n<\/strong><\/span><\/p>\n

2. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN t\u1eeb 01\/01\/2026<\/strong><\/p>\n

C\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. \u00c1p d\u1ee5ng t\u1eeb 01\/01\/2026. Xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

3. Ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ean 5tr thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong><\/p>\n

B\u1ed5 sung b\u00e1o c\u00e1o \u201cDanh s\u00e1ch h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 5 tri\u1ec7u thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t\u201d v\u00e0 n\u1ed9i dung ki\u1ec3m tra t\u01b0\u01a1ng \u1ee9ng tr\u00ean ch\u1ee9c n\u0103ng \u201cKi\u1ec3m tra s\u1ed5 s\u00e1ch\u201d. Xem t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n

4. Th\u00eam d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc<\/strong><\/p>\n

Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00ednh n\u0103ng Th\u00eam d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc<\/strong> gi\u00fap kh\u1edfi t\u1ea1o d\u1eef li\u1ec7u n\u0103m m\u1edbi nhanh ch\u00f3ng, \u0111\u1ed3ng th\u1eddi k\u1ebf th\u1eeba to\u00e0n b\u1ed9 d\u1eef li\u1ec7u danh m\u1ee5c, s\u1ed1 d\u01b0, ch\u1ee9ng t\u1eeb sang b\u1ed9 d\u1eef li\u1ec7u m\u1edbi \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n. Xem t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<\/div><\/div>\n

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R78 ( Ph\u00e1t h\u00e0nh ng\u00e0y 05\/12\/2025)<\/strong><\/h3>\n

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1. \u0110\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 99\/2025\/BTC<\/strong><\/span><\/p>\n

\u0110\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 99\/2025\/BTC (Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p) thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

2. H\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n<\/strong><\/span><\/p>\n

L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 tr\u01b0\u1eddng Bi\u1ec3n ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Xem t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n

3. H\u00f3a \u0111\u01a1n mua v\u00e0o c\u00f3 S\u1ed1 l\u00f4, H\u1ea1n s\u1eed d\u1ee5ng<\/strong><\/p>\n

Khi l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u00ec l\u1ea5y \u0111\u01b0\u1ee3c th\u00f4ng tin S\u1ed1 l\u00f4, H\u1ea1n s\u1eed d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n. Xem t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n

4. C\u1eadp nh\u1eadt theo HTKK phi\u00ean b\u1ea3n m\u1edbi<\/strong><\/p>\n

C\u1eadp nh\u1eadt phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t HTKK 5.4.7: B\u1ed5 sung lo\u1ea1i gi\u1ea5y t\u1edd CMND tr\u00ean ph\u1ee5 l\u1ee5c c\u1ee7a t\u1edd khai 05\/QTT-TNCN. Xem t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<\/div><\/div>\n

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R77 <\/strong>- Ph\u00e1t h\u00e0nh ng\u00e0y 05\/11\/2025<\/h3>\n

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1. Quy t\u1eafc h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong><\/span><\/p>\n

Thi\u1ebft l\u1eadp c\u00e1c quy t\u1eafc h\u1ea1ch to\u00e1n kh\u00e1c nhau, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u h\u1ea1ch to\u00e1n \u0111a d\u1ea1ng. V\u00ed d\u1ee5 nh\u01b0 m\u1ed7i c\u1eeda h\u00e0ng, m\u1ed7i m\u1ea3ng kinh doanh\u2026 l\u1ea1i c\u00f3 quy t\u1eafc h\u1ea1ch to\u00e1n ri\u00eang. Xem t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n

2. Di\u1ec5n gi\u1ea3i khi h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong><\/span><\/p>\n

Khi l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp di\u1ec5n gi\u1ea3i t\u00f9y theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

3. Th\u00f4ng tin chi ti\u1ebft khi h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong><\/span><\/p>\n

Khi l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u00f3 th\u1ec3 ch\u1ecdn s\u1eb5n T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n, Kho v\u00e0 Ti\u00eau ch\u00ed th\u1ed1ng k\u00ea \u0111\u1ec3 \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n. Xem t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n

4. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n b\u00e1n cho kh\u00e1ch l\u1ebb<\/strong><\/span><\/p>\n

Khi l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u00f3 th\u1ec3 ch\u1ecdn M\u00e3 kh\u00e1ch h\u00e0ng cho to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb (h\u00f3a \u0111\u01a1n b\u1ecf tr\u1ed1ng M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua). Xem t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n

5. Lu\u00f4n ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi m\u1ed9t s\u1ed1 kh\u00e1ch h\u00e0ng<\/strong><\/span><\/p>\n

Khi l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1c kh\u00e1ch h\u00e0ng lu\u00f4n ghi nh\u1eadn c\u00f4ng n\u1ee3 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c h\u00ecnh th\u1ee9c thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n. Xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

6. L\u1eadp t\u1edd khai v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn<\/strong><\/span><\/p>\n

\u0110\u1ea3m b\u1ea3o l\u1eadp v\u00e0 c\u1ea5t \u0111\u01b0\u1ee3c t\u1edd khai nhanh ch\u00f3ng ngay c\u1ea3 khi ph\u00e1t sinh l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn.<\/p>\n<\/div><\/div>\n

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R76 <\/strong>- Ph\u00e1t h\u00e0nh ng\u00e0y 09\/10\/2025<\/h3>\n

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1. T\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 h\u00f3a \u0111\u01a1n ngay t\u1ee9c th\u00ec<\/strong><\/span><\/p>\n

T\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra t\u1eeb MISA meInvoice v\u1ec1 MISA ASP K\u1ebf to\u00e1n t\u1ee9c th\u1eddi ngay khi c\u00f3 h\u00f3a \u0111\u01a1n m\u1edbi. Xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

2. <\/strong>T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n d\u1ec5 d\u00e0ng<\/strong><\/p>\n

T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n: M\u1ecdi thao t\u00e1c t\u1ea1i m\u1ed9t n\u01a1i duy nh\u1ea5t, tr\u1ef1c quan, r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 thao t\u00e1c. Xem th\u00eam:<\/p>\n