{"id":18719,"date":"2021-12-23T16:06:06","date_gmt":"2021-12-23T09:06:06","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=18719"},"modified":"2025-12-17T09:14:26","modified_gmt":"2025-12-17T02:14:26","slug":"dap-ung-che-do-ke-toan-cho-ho-kinh-doanh-ca-nhan-kinh-doanh-thong-tu-88-2021-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/dap-ung-che-do-ke-toan-cho-ho-kinh-doanh-ca-nhan-kinh-doanh-thong-tu-88-2021-tt-btc\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (Th\u00f4ng t\u01b0 88\/2021\/TT-BTC)"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/li>\n<li>Khai b\u00e1o th\u00f4ng tin ban \u0111\u1ea7u.<\/li>\n<li>Ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng tr\u00ean ASP K\u1ebf to\u00e1n.<\/li>\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m theo t\u1eebng ph\u00e2n h\u1ec7.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn in ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai; c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c nh\u01b0ng c\u00f3 nhu c\u1ea7u th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 88\/2021\/TT-BTC cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 T\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 t\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y: <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tao-moi-du-lieu-ke-toan-theo-thong-tu-88-2021-tt-btc-phu-hop-voi-ho-kinh-doanh-ca-nhan-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 Khai b\u00e1o th\u00f4ng tin ban \u0111\u1ea7u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 khai b\u00e1o th\u00f4ng tin ban \u0111\u1ea7u, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y: <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/khai-bao-thong-tin-ban-dau-2\/\" target=\"_blank\" rel=\"noopener\">Khai b\u00e1o th\u00f4ng tin ban \u0111\u1ea7u<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.3 Ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng tr\u00ean ASP K\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y: <a href=\"https:\/\/helpasp.misa.vn\/kb\/phan-quyen-cho-ke-toan-dich-vu-truy-cap-misa-asp-ke-toan-tren-misa-asp-quan-ly\/\" target=\"_blank\" rel=\"noopener\">Ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng tr\u00ean ASP K\u1ebf to\u00e1n<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.4 C\u00e1c nghi\u1ec7p v\u1ee5 ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m theo t\u1eebng ph\u00e2n h\u1ec7<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac-nghiep-vu-co-ban-cho-che-do-ke-toan-danh-cho-ho-kinh-doanh-ca-nhan-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c nghi\u1ec7p v\u1ee5 ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m theo t\u1eebng ph\u00e2n h\u1ec7<\/a><\/p>\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hkd-tien-mat\/\" target=\"_blank\" rel=\"noopener\">Ti\u1ec1n m\u1eb7t<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hkd-tien-gui\/\" target=\"_blank\" rel=\"noopener\">Ti\u1ec1n g\u1eedi<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hkd-mua-hang\/\" target=\"_blank\" rel=\"noopener\">Mua h\u00e0ng<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hkd-ban-hang\/\" target=\"_blank\" rel=\"noopener\">B\u00e1n h\u00e0ng<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hkd-kho\/\" target=\"_blank\" rel=\"noopener\">Kho<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-nghiep-vu-hoa-don-dien-tu-co-ma-cua-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.5 H\u01b0\u1edbng d\u1eabn in ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phieu-thu-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">In phi\u1ebfu thu theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phieu-chi-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">In phi\u1ebfu chi theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/in-phieu-nhap-kho-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">In phi\u1ebfu nh\u1eadp kho theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/in-phieu-xuat-kho-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">In phi\u1ebfu xu\u1ea5t kho theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/so-quy-tien-mat-mau-so-s6-hkd-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t (m\u1eabu s\u1ed1 S6-HKD) theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/so-tien-gui-ngan-hang-mau-so-s7-hkd-theo-thong-tu-88-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (m\u1eabu s\u1ed1 S7-HKD) theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/so-chi-tiet-vat-lieu-dung-cu-san-pham-hang-hoa-mau-so-s2-hkd\/\" target=\"_blank\" rel=\"noopener\">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 S2-HKD) theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/so-chi-tiet-doanh-thu-ban-hang-hoa-dich-vu-mau-so-s1-hkd\/\" target=\"_blank\" rel=\"noopener\">S1-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/s3-hkd-so-chi-phi-san-xuat-kinh-doanh-2\/\" target=\"_blank\" rel=\"noopener\">S3-HKD: S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/s4-hkd-so-theo-doi-tinh-hinh-thuc-hien-nghia-vu-thue-voi-nsnn-2\/\" target=\"_blank\" rel=\"noopener\">S4-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/s5-hkd-so-theo-doi-tinh-hinh-thanh-toan-tien-luong-va-cac-khoan-nop-theo-luong-cua-nguoi-lao-dong\/\" target=\"_blank\" rel=\"noopener\">S5-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3300,3474],"ht-kb-tag":[],"class_list":["post-18719","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-6-khac","ht_kb_category-rc4"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=18719"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18719\/revisions"}],"predecessor-version":[{"id":54323,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18719\/revisions\/54323"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=18719"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=18719"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=18719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}