{"id":54819,"date":"2025-12-19T16:34:02","date_gmt":"2025-12-19T09:34:02","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=54819"},"modified":"2026-02-03T11:00:59","modified_gmt":"2026-02-03T04:00:59","slug":"tong-quan-ve-thong-tu-152-2025-tt-btc-danh-cho-ho-ca-nhan-kinh-doanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tong-quan-ve-thong-tu-152-2025-tt-btc-danh-cho-ho-ca-nhan-kinh-doanh\/","title":{"rendered":"T\u1ed5ng quan v\u1ec1 th\u00f4ng t\u01b0 152\/2025\/TT-BTC d\u00e0nh cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch b\u00e0i vi\u1ebft:<\/strong> Gi\u1edbi thi\u1ec7u t\u1ed5ng quan v\u1ec1 nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho H\u1ed9, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 c\u00e1ch ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e1p \u1ee9ng\u00a0 Th\u00f4ng t\u01b0 152\/2025\/TT-BTC, \u0111\u1ed3ng th\u1eddi gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p.<\/p>\n

Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/strong><\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng: <\/strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh\u00a0thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng trong m\u1ecdi ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<\/div><\/div>\n

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2.<\/em> C\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i, gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m v\u00e0 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h3>\n

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1. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 Qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho H\u1ed9 kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026<\/a><\/p>\n

2. C\u00e1ch h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/a><\/p>\n

3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/a><\/p>\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":[3283],"ht-kb-tag":[],"class_list":["post-54819","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-5-tinh-nang-moi"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54819","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=54819"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54819\/revisions"}],"predecessor-version":[{"id":57085,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54819\/revisions\/57085"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54819"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54819"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}