{"id":54959,"date":"2025-12-22T11:45:59","date_gmt":"2025-12-22T04:45:59","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=54959"},"modified":"2026-02-11T11:17:34","modified_gmt":"2026-02-11T04:17:34","slug":"khai-bao-nguon-goc-doanh-thu-ban-hang-cho-cac-ho-ca-nhan-kinh-doanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khai-bao-nguon-goc-doanh-thu-ban-hang-cho-cac-ho-ca-nhan-kinh-doanh\/","title":{"rendered":"Khai b\u00e1o ngu\u1ed3n g\u1ed1c doanh thu \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai thu\u1ebf"},"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>: Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp v\u00e0 khai b\u00e1o ngu\u1ed3n g\u1ed1c t\u1eebng kho\u1ea3n doanh thu theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1, s\u00e0n TM\u0110T. T\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong>: Theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC, khi k\u00ea khai t\u1edd khai 02\/TNCN, \u0111\u01a1n v\u1ecb c\u1ea7n \u0111i\u1ec1n th\u00f4ng tin chi ti\u1ebft doanh thu \u0111\u00f3 \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ngu\u1ed3n n\u00e0o:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0(bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T, n\u1ec1n t\u1ea3ng s\u1ed1)<\/li>\n<li>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T, n\u1ec1n t\u1ea3ng s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/li>\n<li>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng TM\u0110T, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: \u00c1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/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 tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u00ean MISA ASP K\u1ebf to\u00e1n, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh \u201cNgu\u1ed3n g\u1ed1c doanh thu\u201d ho\u1eb7c d\u1ec5 d\u00e0ng s\u1eeda \u0111\u1ed5i khai b\u00e1o t\u1eebng tr\u01b0\u1eddng h\u1ee3p ngay tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\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>2.1. Thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh \u201cNgu\u1ed3n g\u1ed1c doanh thu\u201d<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi truy c\u1eadp d\u1eef li\u1ec7u m\u1edbi tr\u00ean MISA ASP k\u1ebf to\u00e1n l\u1ea7n \u0111\u1ea7u, tr\u00ean form <strong>Thi\u1ebft l\u1eadp gi\u00e1 tr\u1ecb ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp d\u1eef li\u1ec7u<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd y\u00eau c\u1ea7u ng\u01b0\u1eddi d\u00f9ng l\u1ef1a ch\u1ecdn <strong>Ngu\u1ed3n g\u1ed1c doanh thu ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55327\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/7-3.png\" alt=\"\" width=\"742\" height=\"627\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/7-3.png 742w, \/accounting\/wp-content\/uploads\/2025\/12\/7-3-50x42.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/7-3-60x51.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/7-3-100x85.png 100w\" sizes=\"(max-width: 742px) 100vw, 742px\" \/><\/p>\n<ul>\n<li><strong>B\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/strong>: \u00e1p d\u1ee5ng cho c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ngo\u00e0i TM\u0110T, giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li><strong>B\u00e1n qua s\u00e0n TM\u0110T c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n<\/strong>: l\u1ef1a ch\u1ecdn khi doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed nh\u01b0 Shopee, Lazada c\u00f3 h\u1ed7 tr\u1ee3 thu\/chi h\u1ed9.<\/li>\n<li><strong>B\u00e1n qua s\u00e0n TM\u0110T kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n<\/strong>: ch\u1ecdn nh\u00f3m n\u00e0y \u0111\u01a1n v\u1ecb n\u1ebfu ph\u00e1t sinh doanh thu qua c\u00e1c website b\u00e1n h\u00e0ng nh\u01b0 facebook, zalo,.. kh\u00f4ng h\u1ed7 tr\u1ee3 thanh to\u00e1n.<\/li>\n<\/ul>\n<p>Sau khi thi\u1ebft l\u1eadp Ngu\u1ed3n g\u1ed1c doanh thu ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n C\u1eadp nh\u1eadt, thi\u1ebft l\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i <strong>T\u00f9y ch\u1ecdn chung\/Thu\u1ebf<\/strong>. Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i lo\u1ea1i ngu\u1ed3n g\u1ed1c doanh thu kh\u00e1c b\u1eb1ng c\u00e1ch ch\u1ec9nh s\u1eeda tr\u00ean T\u00f9y ch\u1ecdn chung ho\u1eb7c ch\u1ecdn l\u1ea1i ngu\u1ed3n g\u1ed1c doanh thu tr\u00ean t\u1eebng ch\u1ee9ng t\u1eeb.<\/p>\n<p><strong><span style=\"color: #ff6600;\">L\u01afU \u00dd<\/span>:<\/strong> V\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 88 l\u00ean th\u00f4ng t\u01b0 152 th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ngu\u1ed3n g\u1ed1c doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp l\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n l\u00ean. Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n r\u00e0 so\u00e1t v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i n\u1ebfu c\u1ea7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55413\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/10-3.png\" alt=\"\" width=\"1332\" height=\"925\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/10-3.png 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/10-3-768x533.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/10-3-50x35.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/10-3-60x42.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/10-3-100x69.png 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/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>2.2. Khai b\u00e1o linh ho\u1ea1t \u201cNgu\u1ed3n g\u1ed1c doanh thu\u201d tr\u00ean ch\u1ee9ng t\u1eeb<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u1ea7n m\u1ec1m b\u1ed5 sung c\u1ed9t &#8220;Ngu\u1ed3n g\u1ed1c doanh thu&#8221; tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb:\n<ul>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (lo\u1ea1i b\u00e1n h\u00e0ng trong n\u01b0\u1edbc + b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u)<\/li>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n d\u1ecbch v\u1ee5<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ed9c l\u1eadp (lo\u1ea1i b\u00e1n h\u00e0ng trong n\u01b0\u1edbc + xu\u1ea5t kh\u1ea9u)<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n (lo\u1ea1i b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5)<\/li>\n<li>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (lo\u1ea1i b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5)<\/li>\n<li>B\u00e1n h\u00e0ng l\u1ebb<\/li>\n<li>Nghi\u1ec7p v\u1ee5 kh\u00e1c (lo\u1ea1i kh\u00e1c)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55415\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/1-8.png\" alt=\"\" width=\"1259\" height=\"757\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/1-8.png 1259w, \/accounting\/wp-content\/uploads\/2025\/12\/1-8-768x462.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/1-8-50x30.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/1-8-60x36.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/1-8-100x60.png 100w\" sizes=\"(max-width: 1259px) 100vw, 1259px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i c\u1ed9t Ngu\u1ed3n g\u1ed1c doanh thu, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n tr\u1ecf xu\u1ed1ng \u0111\u1ec3 ch\u1ecdn nh\u00f3m doanh thu ph\u00f9 h\u1ee3p.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 ch\u1ecdn ngu\u1ed3n g\u1ed1c doanh thu cho h\u00e0ng lo\u1ea1t ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/gan-ma-nguon-goc-doanh-thu-tren-hang-loat-chung-tu-hoa-don\/\" target=\"_blank\" rel=\"noopener\">T\u1ea0I \u0110\u00c2Y.<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","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-54959","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\/54959","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=54959"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54959\/revisions"}],"predecessor-version":[{"id":57293,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54959\/revisions\/57293"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54959"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54959"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}