{"id":39527,"date":"2025-11-06T16:47:05","date_gmt":"2025-11-06T09:47:05","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=39527"},"modified":"2026-01-27T11:09:52","modified_gmt":"2026-01-27T04:09:52","slug":"cap-nhat-theo-htkk-phien-ban-moi-nhat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cap-nhat-theo-htkk-phien-ban-moi-nhat\/","title":{"rendered":"C\u1eadp nh\u1eadt theo HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c thay \u0111\u1ed5i t\u1eeb phi\u00ean b\u1ea3n HTKK.<\/p>\n

N\u1ed9i dung:<\/strong>\u00a0 Bao g\u1ed3m th\u00f4ng tin t\u00edch h\u1ee3p, c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 c\u00e1ch th\u1ee9c \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> Ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n c\u1ea7n k\u00ea khai thu\u1ebf qua HTKK.<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

2. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng theo t\u1eebng phi\u00ean b\u1ea3n HTKK<\/h3>\n

<\/div>

\n\n\n\n
<\/div><\/div>\n
<\/span><\/p>\n

Phi\u00ean b\u1ea3n HTKK 5.5.2, 5.5.3, 5.5.5 v\u00e0 5.5.6: 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<\/h4>\n

<\/div>

\n
    \n
  1. Tr\u00ean t\u1edd khai 05\/KK-TNCN: Tr\u00ean file XML t\u1edd khai, b\u1ed5 sung th\u00eam tr\u01b0\u1eddng <mst_cu> : cho ph\u00e9p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf.<\/li>\n
  2. T\u1edd khai 05\/QTT-TNCN:\n
      \n
    • Tr\u00ean file XML t\u1edd khai, b\u1ed5 sung th\u00eam tr\u01b0\u1eddng <mst_cu> : cho ph\u00e9p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf.<\/li>\n
    • C\u1eadp nh\u1eadt v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025: <\/strong>Cho ph\u00e9p nh\u1eadp M\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 ho\u1eb7c 12 s\u1ed1 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng khai b\u00e1o khi s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh m\u1edbi tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau:
      \n– Ch\u1ec9 ti\u00eau [08] tr\u00ean ph\u1ee5 l\u1ee5c 05-1\/BK-TNCN:
      \n\"\"
      \n– Ch\u1ec9 ti\u00eau [08] tr\u00ean ph\u1ee5 l\u1ee5c 05-2\/BK-TNCN:
      \n\"\"
      \n– Ch\u1ec9 ti\u00eau [11] tr\u00ean ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN:
      \n\"\"<\/li>\n<\/ul>\n<\/li>\n
    • T\u1edd khai 03\/TNDN (Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p):
      \nC\u1eadp nh\u1eadt \u0111\u00e1p \u1ee9ng Lu\u1eadt thu\u1ebf TNDN 2025:<\/strong><\/p>\n
        \n
      1. \n
          \n
        • T\u1ea1i ch\u1ec9 ti\u00eau [C2]:\n
            \n
          • C\u1eadp nh\u1eadt danh m\u1ee5c Thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/li>\n
          • Cho ph\u00e9p ch\u1ecdn nhi\u1ec1u l\u00fd do mi\u1ec5n gi\u1ea3m, m\u1ed7i l\u00fd do l\u00e0 duy nh\u1ea5t<\/li>\n
          • Thu nh\u1eadp mi\u1ec5n thu\u1ebf b\u1eaft bu\u1ed9c khai r\u00f5 (d\u01b0\u01a1ng\/\u00e2m)<\/li>\n
          • H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh t\u1ed5ng kh\u00f4ng cho s\u1eeda
            \n\"\"<\/li>\n<\/ul>\n<\/li>\n
          • T\u1ea1i ch\u1ec9 ti\u00eau [C7]:\n
              \n
            • Ch\u1ec9 ch\u1ecdn m\u1ed9t lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf: 15%, 17%, ho\u1eb7c 20%:\"\"<\/li>\n<\/ul>\n<\/li>\n
            • T\u1ea1i ch\u1ec9 ti\u00eau [C9]:\n
                \n
              • T\u1ef1 \u0111\u1ed9ng t\u00ednh c\u00f4ng th\u1ee9c theo thu\u1ebf su\u1ea5t \u0111\u00e3 ch\u1ecdn t\u1ea1i C7<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

                \"\"<\/li>\n

              • \u00a0Thay \u0111\u1ed5i danh m\u1ee5c bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/li>\n<\/ol>\n

                C\u1eadp nh\u1eadt theo Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026):<\/strong><\/p>\n

                  \n
                • \n
                    \n
                  • \n
                      \n
                    • Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1edbi.<\/li>\n
                    • \u0110\u1ed5i t\u00ean m\u1eb7t h\u00e0ng:
                      \n\u201c\u0110i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng nh\u1eadp kh\u1ea9u b\u00e1n ra trong n\u01b0\u1edbc (10%)\u201d th\u00e0nh
                      \n\u201c\u0110i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t tr\u00ean 24.000 BTU \u0111\u1ebfn 90.000 BTU nh\u1eadp kh\u1ea9u b\u00e1n ra trong n\u01b0\u1edbc (10%)\u201d<\/li>\n
                    • \u00c1p d\u1ee5ng\u00a0bi\u1ec3u thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i m\u1edbi<\/strong>\u00a0t\u1eeb 2026 theo t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                      <\/span><\/p>\n

                      Phi\u00ean b\u1ea3n 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<\/h4>\n

                      <\/div>

                      \n

                      \u0110\u1ed1i v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 05\/QTT-TNCN (TT80\/2021), cho c\u1ea3 t\u1edd khai l\u1ea7n \u0111\u1ea7u + b\u1ed5 sung, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng nh\u01b0 sau:<\/p>\n

                        \n
                      • T\u1ea1i 2 ph\u1ee5 l\u1ee5c 05-1\/BK-TNCN, 05-2\/BK-TNCN, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam gi\u00e1 tr\u1ecb “Th\u1ebb CCCD\/S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n” tr\u00ean c\u1ed9t [09a] Lo\u1ea1i gi\u1ea5y t\u1edd<\/strong>:<\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                          \n
                        • Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb n\u0103m 2024 tr\u1edf \u0111i, n\u1ebfu c\u00e1 nh\u00e2n k\u00ea khai thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn CCCD
                          \n(T\u1eeb k\u1ef3 n\u0103m 2024 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai lo\u1ea1i gi\u1ea5y t\u1edd l\u00e0 CMND)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-39527","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39527","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=39527"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39527\/revisions"}],"predecessor-version":[{"id":56787,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39527\/revisions\/56787"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39527"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39527"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}