{"id":54929,"date":"2025-12-22T10:50:27","date_gmt":"2025-12-22T03:50:27","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=54929"},"modified":"2026-03-09T09:33:38","modified_gmt":"2026-03-09T02:33:38","slug":"thiet-lap-du-lieu-nam-2026-theo-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-du-lieu-nam-2026-theo-thong-tu-152-2025-tt-btc\/","title":{"rendered":"T\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021\/TT-BTC) d\u00e0nh cho h\u1ed9, 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>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 h\u01b0\u1edbng d\u1eabn H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00e1ch t\u1ea1o d\u1eef li\u1ec7u m\u1edbi tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> \u0110\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng Th\u00f4ng t\u01b0 88 v\u00e0 chuy\u1ec3n \u0111\u1ed5i qua th\u00f4ng t\u01b0 152\/2025\/TT-BTC t\u1eeb n\u0103m 2026.<\/p>\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. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4>1. Khi mua m\u1edbi\/k\u00edch ho\u1ea1t ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u00ean form K\u00edch ho\u1ea1t ASP k\u1ebf to\u00e1n, ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul style=\"list-style-type: square;\">\n<li><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>: Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 (theo Th\u00f4ng t\u01b0 88) v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi (theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC) 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-57103\" src=\"\/accounting\/wp-content\/uploads\/2026\/02\/1-1.png\" alt=\"\" width=\"601\" height=\"487\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/02\/1-1.png 601w, \/accounting\/wp-content\/uploads\/2026\/02\/1-1-50x41.png 50w, \/accounting\/wp-content\/uploads\/2026\/02\/1-1-60x49.png 60w, \/accounting\/wp-content\/uploads\/2026\/02\/1-1-100x81.png 100w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/p>\n<ul style=\"list-style-type: square;\">\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/strong>:<br \/>\n&#8211; N\u1ebfu ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88 th\u00ec ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT nh\u01b0 c\u0169.<br \/>\n&#8211; N\u1ebfu ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 152 th\u00ec ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u00e0y tr\u00ean MISA ASP K\u1ebf to\u00e1n (d\u1ef1a theo nh\u00f3m h\u1ed9 kinh doanh).<\/li>\n<li><strong>N\u0103m t\u00e0i ch\u00ednh<\/strong>:<br \/>\n&#8211;\u00a0<em>\u0110\u1ed1i v\u1edbi N\u0103m t\u00e0i ch\u00ednh \u2265 2026<\/em><strong>: <\/strong>H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb m\u1ed9t th\u00f4ng b\u00e1o cho bi\u1ebft: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 31\/12\/2025. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng cho d\u1eef li\u1ec7u t\u1eeb n\u0103m 2026 tr\u1edf \u0111i l\u00e0 ph\u00f9 h\u1ee3p. Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 x\u00e1c nh\u1eadn \u0111\u1ec3 ti\u1ebfp t\u1ee5c.<br \/>\n<strong>&#8211; <\/strong><em>\u0110\u1ed1i v\u1edbi N\u0103m t\u00e0i ch\u00ednh &lt; 2026<\/em>: H\u1ec7 th\u1ed1ng s\u1ebd \u0111\u01b0a ra c\u1ea3nh b\u00e1o: N\u0103m t\u00e0i ch\u00ednh b\u1ea1n ch\u1ecdn c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 m\u1edbi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Vui l\u00f2ng ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7.<br \/>\nC\u1ea3nh b\u00e1o n\u00e0y gi\u00fap ng\u01b0\u1eddi d\u00f9ng tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c \u00e1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd cho s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li>Sau khi khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n <strong>K\u00edch ho\u1ea1t<\/strong><\/li>\n<li>Sau khi k\u00edch ho\u1ea1t th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n <strong>Xem d\u1eef li\u1ec7u<\/strong> \u0111\u1ec3 chuy\u1ec3n \u0111\u1ebfn ph\u1ea7n m\u1ec1m ASP K\u1ebf to\u00e1n.<\/li>\n<li>Tr\u00ean MISA ASP K\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m y\u00eau c\u1ea7u ng\u01b0\u1eddi d\u00f9ng l\u1ef1a ch\u1ecdn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-nhom-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><strong>nh\u00f3m doanh thu<\/strong><\/a> \u0111\u1ec3 ph\u1ea7n m\u1ec1m g\u1ee3i \u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-57105\" src=\"\/accounting\/wp-content\/uploads\/2026\/02\/2-1.png\" alt=\"\" width=\"757\" height=\"628\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/02\/2-1.png 757w, \/accounting\/wp-content\/uploads\/2026\/02\/2-1-50x41.png 50w, \/accounting\/wp-content\/uploads\/2026\/02\/2-1-60x50.png 60w, \/accounting\/wp-content\/uploads\/2026\/02\/2-1-100x83.png 100w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\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<h4>2. Khi ng\u01b0\u1eddi d\u00f9ng c\u1ea7n t\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo th\u00f4ng t\u01b0 152<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5>B\u01b0\u1edbc 1: T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2021\/TT-BTC<\/h5>\n<ul>\n<li><span style=\"color: #000000;\">V\u00e0o b\u00e1nh r\u0103ng (\u2699) <strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>, ch\u1ecdn\u00a0<strong>Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u.<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-55679\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-7.png\" alt=\"\" width=\"1332\" height=\"697\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-7.png 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/3-7-768x402.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/3-7-50x26.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/3-7-60x31.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/3-7-100x52.png 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ho\u1eb7c tr\u00ean giao di\u1ec7n T\u1ed5ng quan nh\u1ea5n v\u00e0o d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111ang l\u00e0m vi\u1ec7c \u0111\u1ec3 m\u1edf <strong>tab Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1ea5n <strong>Th\u00eam m\u1edbi d\u1eef li\u1ec7u <\/strong>ho\u1eb7c t\u00edch bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u c\u1ed9ng (+) ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam d\u1eef li\u1ec7u m\u1edbi.<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-55681\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-9.png\" alt=\"\" width=\"1334\" height=\"697\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-9.png 1334w, \/accounting\/wp-content\/uploads\/2025\/12\/4-9-768x401.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/4-9-50x26.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/4-9-60x31.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/4-9-100x52.png 100w\" sizes=\"(max-width: 1334px) 100vw, 1334px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">T\u1ea1i giao di\u1ec7n <strong>Th\u00eam d\u1eef li\u1ec7u<\/strong>, ng\u01b0\u1eddi d\u00f9ng nh\u1eadp t\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 d\u1eef li\u1ec7u:<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><strong>T\u00ean d\u1eef li\u1ec7u<\/strong>: \u0110\u1eb7t t\u00ean cho d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh.<\/span><\/li>\n<li><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>: ch\u1ecdn <strong>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC- Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/strong><\/li>\n<li><span style=\"color: #000000;\">Nh\u1eadp <strong>Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p xu\u1ea5t kho: <\/strong>L\u1ef1a cho\u0323n m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho l\u00e0 B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3, Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00edch ch\u1ecdn\u00a0<strong>C\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed meInvoice.vn<\/strong> n\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng meInvoice th\u00ec t\u00edch ch\u1ecdn <strong>Kh\u00f4ng<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1ea5n <strong>Th\u00eam d\u1eef li\u1ec7u.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56247\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/0.png\" alt=\"\" width=\"1164\" height=\"717\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/0.png 1164w, \/accounting\/wp-content\/uploads\/2026\/01\/0-768x473.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/0-50x31.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/0-60x37.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/0-100x62.png 100w\" sizes=\"(max-width: 1164px) 100vw, 1164px\" \/><\/p>\n<h5>B\u01b0\u1edbc 2: Ch\u1ecdn nh\u00f3m doanh thu<\/h5>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec7n th\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp theo <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-nhom-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><strong>nh\u00f3m doanh thu<\/strong><\/a> t\u01b0\u01a1ng \u1ee9ng c\u1ee7a H\u1ed9 kinh doanh. Ng\u01b0\u1eddi d\u00f9ng c\u0103n c\u1ee9 v\u00e0o doanh thu n\u0103m v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ecdn nh\u00f3m doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55669\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/2-10.png\" alt=\"\" width=\"1333\" height=\"697\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/2-10.png 1333w, \/accounting\/wp-content\/uploads\/2025\/12\/2-10-768x402.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/2-10-50x26.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/2-10-60x31.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/2-10-100x52.png 100w\" sizes=\"(max-width: 1333px) 100vw, 1333px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd chuy\u1ec3n \u0111\u1ebfn giao di\u1ec7n ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n tr\u00ean b\u1ed9 d\u1eef li\u1ec7u v\u1eeba t\u1ea1o \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng.<\/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":[3595],"ht-kb-tag":[],"class_list":["post-54929","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\/54929","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=54929"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54929\/revisions"}],"predecessor-version":[{"id":57801,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54929\/revisions\/57801"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54929"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54929"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}