{"id":56089,"date":"2026-01-07T14:36:55","date_gmt":"2026-01-07T07:36:55","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=56089"},"modified":"2026-04-13T11:31:43","modified_gmt":"2026-04-13T04:31:43","slug":"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","status":"publish","type":"ht_kb","link":"http:\/\/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\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf (DT-CP)"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed tr\u00ean t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong>: T\u1eeb ng\u00e0y 01\/01\/2026,\u00a0 t\u1ea5t c\u1ea3 h\u1ed9 kinh doanh ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 s\u1eed d\u1ee5ng c\u00e1c m\u1eabu s\u1ed5 theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC.
\nTrong \u0111\u00f3 H\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNCN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0ph\u1ea3i m\u1edf S\u1ed5\u00a0S2c-HKD \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN.
\n<\/span><\/p>\n

N\u1ed9i dung: <\/strong>MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 b\u1ed5 sung c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed theo m\u1eabu S\u1ed5 S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed. Theo \u0111\u00f3, khi l\u1eadp ch\u1ee9ng t\u1eeb, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n khai b\u00e1o \u0111\u1ee7 v\u00e0 \u0111\u00fang kho\u1ea3n m\u1ee5c chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf TNCN.<\/p>\n<\/div><\/div>\n

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2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n

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  • Tr\u00ean danh m\u1ee5c kho\u1ea3n m\u1ee5c chi ph\u00ed, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung c\u00e1c kho\u1ea3n m\u1ee5c theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 152\/2025\/TT-BTC:<\/li>\n<\/ul>\n

    \"\"<\/p>\n

      \n
    • Khi l\u1eadp ch\u1ee9ng t\u1eeb, v\u1edbi c\u00e1c d\u00f2ng chi ph\u00ed th\u00ec ng\u01b0\u1eddi d\u00f9ng c\u1ea7n t\u00edch ch\u1ecdn nh\u00f3m chi ph\u00ed ph\u00f9 h\u1ee3p \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf tr\u00ean\u00a0S\u1ed5 S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed.<\/strong><\/li>\n<\/ul>\n

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      • Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a khai b\u00e1o kho\u1ea3n m\u1ee5c chi ph\u00ed th\u00ec khi nh\u1ea5n C\u1ea5t ch\u1ee9ng t\u1eeb, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o “Kho\u1ea3n m\u1ee5c chi ph\u00ed \u0111ang \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng! D\u1eef li\u1ec7u \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN tr\u00ean Thu nh\u1eadp t\u00ednh thu\u1ebf (Doanh thu – Chi ph\u00ed). B\u1ea1n c\u1ea7n ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed….<\/strong>” \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng ki\u1ec3m tra l\u1ea1i.<\/li>\n
      • Ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo nh\u01b0 sau:\n
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        • B\u01b0\u1edbc 1: Nh\u1ea5n “Kh\u00f4ng” tr\u00ean form c\u1ea3nh b\u00e1o:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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            • B\u01b0\u1edbc 2: T\u1ea1i c\u1ed9t Kho\u1ea3n m\u1ee5c CP tr\u00ean ch\u1ee9ng t\u1eeb, nh\u1ea5n tr\u1ecf xu\u1ed1ng \u0111\u1ec3 ch\u1ecdn KMCP:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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                • B\u01b0\u1edbc 3: Nh\u1ea5n C\u1ea5t<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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-56089","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\/56089","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=56089"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56089\/revisions"}],"predecessor-version":[{"id":58925,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56089\/revisions\/58925"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56089"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56089"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}