{"id":19250,"date":"2022-02-17T09:11:34","date_gmt":"2022-02-17T02:11:34","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19250"},"modified":"2025-12-09T15:18:50","modified_gmt":"2025-12-09T08:18:50","slug":"so-chi-phi-san-xuat-kinh-doanh-mau-so-s3-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/so-chi-phi-san-xuat-kinh-doanh-mau-so-s3-hkd\/","title":{"rendered":"S3-HKD: S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, 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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn Anh\/Ch\u1ecb s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng in S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (M\u1eabu s\u1ed1 S3-HKD) theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Gi\u1edbi thi\u1ec7u m\u1eabu S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (S3-HKD) theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn in s\u1ed5 v\u00e0 hi\u1ec3n th\u1ecb m\u1eabu s\u1ed1, ch\u00e2n ch\u1eef k\u00fd d\u00e0nh cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, ch\u1ee7 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<br \/>\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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng <strong>S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (M\u1eabu s\u1ed1 S3-HKD)<\/strong> theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\tab\u00a0<strong>B\u00e1o c\u00e1o<\/strong>, ch\u1ecdn m\u0169i t\u00ean\u00a0<span data-sheets-root=\"1\">\u23f7 t\u1ea1i\u00a0<strong>B\u00e1o c\u00e1o chi ph\u00ed, l\u00e3i l\u1ed7<\/strong>, nh\u1ea5n xem b\u00e1o c\u00e1o m\u1eabu <strong>S3-HKD: S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-45777\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/65-1600x708.png\" alt=\"\" width=\"1600\" height=\"708\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/65-1600x708.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/65-768x340.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/65-50x22.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/65-1536x680.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/65-60x27.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/65-100x44.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/65.png 1871w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn tham s\u1ed1 c\u1ea7n xem, nh\u1ea5n Xem b\u00e1o c\u00e1o.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-45709 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/61.png\" alt=\"\" width=\"494\" height=\"954\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/61.png 494w, \/accounting\/wp-content\/uploads\/2025\/12\/61-26x50.png 26w, \/accounting\/wp-content\/uploads\/2025\/12\/61-31x60.png 31w, \/accounting\/wp-content\/uploads\/2025\/12\/61-52x100.png 52w\" sizes=\"(max-width: 494px) 100vw, 494px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb giao di\u1ec7n sau, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>In<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o \u0111\u1ec3 in s\u1ed5.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-45805\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/66-1600x462.png\" alt=\"\" width=\"1600\" height=\"462\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/66-1600x462.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/66-768x222.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/66-50x14.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/66-1536x443.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/66-60x17.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/66-100x29.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/66.png 1680w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Khi Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n in <strong>S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/strong>; ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb m\u1eabu s\u1ed1 v\u00e0 ch\u00e2n ch\u1eef k\u00fd s\u1eed d\u1ee5ng cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-45809\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/67.png\" alt=\"\" width=\"1586\" height=\"629\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/67.png 1586w, \/accounting\/wp-content\/uploads\/2025\/12\/67-768x305.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/67-50x20.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/67-1536x609.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/67-60x24.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/67-100x40.png 100w\" sizes=\"(max-width: 1586px) 100vw, 1586px\" \/><br \/>\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":[3476],"ht-kb-tag":[],"class_list":["post-19250","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r28"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19250","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=19250"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19250\/revisions"}],"predecessor-version":[{"id":48607,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19250\/revisions\/48607"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19250"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19250"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}