{"id":18727,"date":"2021-12-23T11:15:34","date_gmt":"2021-12-23T04:15:34","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=18727"},"modified":"2025-12-17T09:02:37","modified_gmt":"2025-12-17T02:02:37","slug":"tao-moi-du-lieu-ke-toan-theo-thong-tu-88-2021-tt-btc-phu-hop-voi-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"ht_kb","link":"http:\/\/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\/","title":{"rendered":"T\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC ph\u00f9 h\u1ee3p v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh"},"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 t\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC d\u00e0nh cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc th\u00eam m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/li>\n<li>Gi\u1edbi thi\u1ec7u c\u00e1c t\u00f9y ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho.<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Ch\u1ee7 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, k\u1ebf to\u00e1n vi\u00ean, qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u <\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>B\u01b0\u1edbc 1:<\/b> \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m\\ v\u00e0o \u2699 <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>\\<strong> Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> B\u1ea5m <strong>Th\u00eam d\u1eef li\u1ec7u<\/strong> \u0111\u1ec3 th\u01b0c hi\u1ec7n th\u1ef1c hi\u1ec7n th\u00eam m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> Ch\u1ecdn <b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC &#8211; Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/1.jpg\" alt=\"\" width=\"734\" height=\"642\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> Ki\u1ec3m tra c\u00e1c th\u00f4ng tin ng\u1ea7m \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 <b>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/b> \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88.<\/li>\n<li>Cho ph\u00e9p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho: <b>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/b> ho\u1eb7c <b>Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/b>.<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 5:<\/b> Sau khi ki\u1ec3m tra v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c th\u00f4ng tin cho d\u1eef li\u1ec7u k\u1ebf to\u00e1n, nh\u1ea5n <b>Th\u00eam d\u1eef li\u1ec7u<\/b> \u0111\u1ec3 kh\u1edfi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u ph\u1ea3i <b>l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 88\/2021\/TT-BTC (01\/01\/2022)<\/b>. N\u1ebfu ch\u1ecdn ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u nh\u1ecf h\u01a1n ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 88, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o:<\/em><br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/12\/5-2.png\" alt=\"\" width=\"432\" height=\"190\" \/><\/p>\n<p>=&gt; Sau khi t\u1ea1o m\u1edbi, ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u1eeba t\u1ea1o l\u00e0 <b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ban h\u00e0nh theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/b>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/12\/6-2.png\" alt=\"\" width=\"1767\" height=\"953\" \/><\/p>\n<\/div><\/div> <\/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":[3474],"ht-kb-tag":[],"class_list":["post-18727","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-rc4"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18727","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=18727"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18727\/revisions"}],"predecessor-version":[{"id":54291,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18727\/revisions\/54291"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=18727"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=18727"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=18727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}