{"id":54877,"date":"2025-12-19T16:39:08","date_gmt":"2025-12-19T09:39:08","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=54877"},"modified":"2026-02-03T15:15:19","modified_gmt":"2026-02-03T08:15:19","slug":"cach-hach-toan-theo-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cach-hach-toan-theo-thong-tu-152-2025-tt-btc\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean MISA ASP K\u1ebf to\u00e1n"},"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<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u1eefng thay \u0111\u1ed5i v\u00e0 c\u1ea3i ti\u1ebfn tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Thay \u0111\u1ed5i giao di\u1ec7n khi th\u1ef1c hi\u1ec7n &#8220;Kh\u1edfi t\u1ea1o d\u1eef li\u1ec7u&#8221; v\u00e0 &#8220;K\u00edch ho\u1ea1t ASP K\u1ebf to\u00e1n&#8221; khi th\u1ef1c hi\u1ec7n mua m\u1edbi ho\u1eb7c gia h\u1ea1n MISA ASP K\u1ebf to\u00e1n\/ combo s\u1ea3n ph\u1ea9m.<\/li>\n<li>Thi\u1ebft l\u1eadp d\u1eef li\u1ec7u n\u0103m 2026 theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/li>\n<li>Thi\u1ebft l\u1eadp nh\u00f3m h\u1ed9 kinh doanh<\/li>\n<li>Khai b\u00e1o ngu\u1ed3n g\u1ed1c doanh thu cho c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp v\u00e0 h\u1ea1ch to\u00e1n cho h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/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<h3><b>2. MISA ASP K\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-du-lieu-nam-2026-theo-thong-tu-152-2025-tt-btc\" target=\"_blank\" rel=\"noopener\">T\u1ea1o d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-nhom-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">Thi\u1ebft l\u1eadp nh\u00f3m h\u1ed9 kinh doanh sau khi t\u1ea1o d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 152<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/khai-bao-nguon-goc-doanh-thu-ban-hang-cho-cac-ho-ca-nhan-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">Khai b\u00e1o ngu\u1ed3n g\u1ed1c doanh thu\u00a0\u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai thu\u1ebf<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-cach-hach-toan-chi-phi-doi-voi-ho-kinh-doanh-nop-thue-thu-nhap-ca-nhan-tren-thu-nhap-tinh-thue-dt-cp\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ed1i v\u1edbi HKD n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf (DT-CP)<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-cach-thiet-lap-va-hach-toan-cho-ho-kinh-doanh-co-nhieu-dia-diem-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp v\u00e0 h\u1ea1ch to\u00e1n cho h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/a><\/li>\n<\/ol>\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":[3595],"ht-kb-tag":[],"class_list":["post-54877","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r79-phat-hanh-ngay-08-01-2025"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54877","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=54877"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54877\/revisions"}],"predecessor-version":[{"id":57099,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54877\/revisions\/57099"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54877"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54877"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}