{"id":56821,"date":"2026-01-28T15:33:55","date_gmt":"2026-01-28T08:33:55","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=56821"},"modified":"2026-02-03T16:18:40","modified_gmt":"2026-02-03T09:18:40","slug":"huong-dan-cach-thiet-lap-va-hach-toan-cho-ho-kinh-doanh-co-nhieu-dia-diem-kinh-doanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-cach-thiet-lap-va-hach-toan-cho-ho-kinh-doanh-co-nhieu-dia-diem-kinh-doanh\/","title":{"rendered":"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"},"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>: H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch thi\u1ebft l\u1eadp danh m\u1ee5c <strong>\u201cC\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c\u201d <\/strong>tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o v\u00e0 qu\u1ea3n l\u00fd t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp v\u00e0 hi\u1ec7u qu\u1ea3, \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 k\u00ea khai thu\u1ebf cho c\u00e1c h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u chi nh\u00e1nh, c\u1eeda h\u00e0ng<\/p>\n<p><strong>Ph\u1ea1m vi<\/strong>: \u0110\u01a1n v\u1ecb l\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n<p>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 k\u00ea khai thu\u1ebf cho c\u00e1c h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u chi nh\u00e1nh, c\u1eeda h\u00e0ng, MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 c\u1ea3i ti\u1ebfn t\u00ednh n\u0103ng\u00a0<strong>\u201cC\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c\u201d<\/strong>, gi\u00fap ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng khai b\u00e1o t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, ch\u00ednh x\u00e1c.<\/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<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 cho \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u1ec3 thi\u1ebft l\u1eadp 1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u00ec tr\u00ean danh m\u1ee5c <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/co-cau-to-chuc\/\" target=\"_blank\" rel=\"noopener\">C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, <\/a>ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: square;\">\n<li>B\u01b0\u1edbc 1: T\u1ea1i tr\u01b0\u1eddng th\u00f4ng tin <strong>C\u1ea5p t\u1ed5 ch\u1ee9c<\/strong>, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn \u201cV\u0103n ph\u00f2ng\/\u0110\u1ecba \u0111i\u1ec3m kinh doanh\u201d. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c \u0111\u1ec3 c\u00f3 th\u1ec3 khai b\u00e1o th\u00f4ng tin k\u00ea khai thu\u1ebf, V\u0103n ph\u00f2ng\/\u0110\u1ecba \u0111i\u1ec3m kinh doanh:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56813\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-14.png\" alt=\"\" width=\"802\" height=\"555\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-14.png 802w, \/accounting\/wp-content\/uploads\/2026\/01\/1-14-768x531.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/1-14-50x35.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/1-14-60x42.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/1-14-100x69.png 100w\" sizes=\"(max-width: 802px) 100vw, 802px\" \/><\/p>\n<ul style=\"list-style-type: square;\">\n<li>B\u01b0\u1edbc 2: T\u00edch ch\u1ecdn t\u1ea1i d\u00f2ng &#8220;<strong>L\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ea7n t\u1ed5ng h\u1ee3p ri\u00eang s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong>&#8220;.<\/li>\n<li>Ngay sau khi t\u00edch ch\u1ecdn, c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin b\u1ed5 sung s\u1ebd xu\u1ea5t hi\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56815\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-14.png\" alt=\"\" width=\"802\" height=\"753\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-14.png 802w, \/accounting\/wp-content\/uploads\/2026\/01\/2-14-768x721.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/2-14-50x47.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/2-14-60x56.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/2-14-100x94.png 100w\" sizes=\"(max-width: 802px) 100vw, 802px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: Nh\u1eadp m\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh s\u1ebd hi\u1ec3n th\u1ecb tr\u00ean t\u1edd khai thu\u1ebf. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u theo m\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u00e0y l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: square;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>T\u00ean \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: Nh\u1eadp t\u00ean ch\u00ednh th\u1ee9c c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m s\u1ebd hi\u1ec3n th\u1ecb tr\u00ean t\u1edd khai thu\u1ebf, H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y theo T\u00ean \u0111\u01a1n v\u1ecb. Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i n\u1ebfu mu\u1ed1n t\u00ean hi\u1ec3n th\u1ecb t\u00ean kh\u00e1c tr\u00ean t\u1edd khai.<\/li>\n<li><strong>T\u1ec9nh\/Th\u00e0nh ph\u1ed1:<\/strong> Ch\u1ecdn t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1eb7t tr\u1ee5 s\u1edf<\/li>\n<li><strong>X\u00e3\/ph\u01b0\u1eddng\/\u0111\u1eb7c khu<\/strong>: Ch\u1ecdn x\u00e3\/ph\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng sau khi \u0111\u00e3 ch\u1ecdn T\u1ec9nh\/Th\u00e0nh ph\u1ed1.<\/li>\n<li><strong>S\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng ph\u1ed1\/x\u00f3m\/\u1ea5p th\u00f4n<\/strong>: Nh\u1eadp \u0111\u1ecba ch\u1ec9 chi ti\u1ebft c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m kinh doanh,<\/li>\n<li><strong>Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c<\/strong>: Ch\u1ecdn Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd khu v\u1ef1c c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m, \u0111\u00e2y l\u00e0 th\u00f4ng tin b\u1eaft bu\u1ed9c \u0111\u1ec3 n\u1ed9p t\u1edd khai \u0111\u00fang n\u01a1i quy \u0111\u1ecbnh<\/li>\n<li><strong>C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd<\/strong>: Ch\u1ecdn C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u00e0y<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh thi\u1ebft l\u1eadp. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai theo \u0111\u00fang quy \u0111\u1ecbnh.<\/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<h4>2.2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n cho h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb l\u00e0 H\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh, th\u00ec khi l\u1eadp ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ch\u1ecdn \u0111\u01a1n v\u1ecb t\u1ea1i tr\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-56867\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-14-1600x710.png\" alt=\"\" width=\"1600\" height=\"710\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-14-1600x710.png 1600w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14-768x341.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14-1536x682.png 1536w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14-100x44.png 100w, \/accounting\/wp-content\/uploads\/2026\/01\/3-14.png 1701w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Khi \u0111\u00f3, n\u1ebfu m\u00e3 \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn &#8220;<strong>L\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ea7n t\u1ed5ng h\u1ee3p ri\u00eang s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong>&#8221; khi khai b\u00e1o tr\u00ean C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ri\u00eang l\u00ean t\u1edd khai cho \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u00e0y.<\/li>\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ed1ng \u201c\u0110\u01a1n v\u1ecb\u201d ho\u1eb7c ch\u1ecdn \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p cho tr\u1ee5 s\u1edf ch\u00ednh.<\/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":[3595,3597],"ht-kb-tag":[],"class_list":["post-56821","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r79-phat-hanh-ngay-08-01-2025","ht_kb_category-r80-phat-hanh-ngay-07-02-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56821","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=56821"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56821\/revisions"}],"predecessor-version":[{"id":57111,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56821\/revisions\/57111"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56821"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56821"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}