{"id":57167,"date":"2026-02-05T11:41:31","date_gmt":"2026-02-05T04:41:31","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=57167"},"modified":"2026-03-19T16:55:15","modified_gmt":"2026-03-19T09:55:15","slug":"so-doanh-thu-ban-hang-hoa-dich-vu-mau-s2b-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/so-doanh-thu-ban-hang-hoa-dich-vu-mau-s2b-hkd\/","title":{"rendered":"S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu S2b-HKD)"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n

M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn l\u1eadp\u00a0S2b-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean\u00a0MISA ASP K\u1ebf to\u00e1n.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: Kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n g\u00f3i h\u1ed9 kinh doanh theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN l\u00e0 T\u1ef7 l\u1ec7 % tr\u00ean doanh thu.<\/p>\n

2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
    \n
  • \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN l\u00e0 T\u1ef7 l\u1ec7 % tr\u00ean doanh thu, th\u00ec \u0111\u01a1n v\u1ecb c\u1ea7n theo d\u00f5i doanh thu theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung m\u1eabu s\u1ed5 S2b-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/strong>\"\"<\/li>\n
  • Tr\u00ean ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong>, tab B\u00e1o c\u00e1o<\/strong>, nh\u00f3m B\u00e1o c\u00e1o b\u00e1n h\u00e0ng theo kh\u00e1ch h\u00e0ng, m\u1eb7t h\u00e0ng<\/strong><\/li>\n
  • Ch\u1ecdn b\u00e1o c\u00e1o S2b-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/li>\n<\/ul>\n

    \"\"<\/p>\n

      \n
    • Sau \u0111\u00f3, khai b\u00e1o tham s\u1ed1 \u0111\u1ec3 l\u1ea5y d\u1eef li\u1ec7u l\u00ean b\u00e1o c\u00e1o<\/li>\n
    • T\u1ea1i danh s\u00e1ch \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3:\n
        \n
      • Tick ch\u1ecdn t\u1eebng \u0111\u1ecba \u0111i\u1ec3m c\u1ea7n xem<\/li>\n
      • Ho\u1eb7c ch\u1ecdn t\u1ea5t c\u1ea3<\/li>\n<\/ul>\n<\/li>\n
      • T\u00f9y ch\u1ecdn hi\u1ec3n th\u1ecb theo \u0111\u1ecba \u0111i\u1ec3m\n
          \n
        • T\u00e1ch m\u1ed7i \u0111\u1ecba \u0111i\u1ec3m th\u00e0nh 1 b\u00e1o c\u00e1o ri\u00eang: <\/strong>D\u00f9ng khi c\u1ea7n in\/xu\u1ea5t s\u1ed5 ri\u00eang cho t\u1eebng \u0111\u1ecba \u0111i\u1ec3m.<\/li>\n
        • T\u1ed5ng h\u1ee3p c\u00e1c \u0111\u1ecba \u0111i\u1ec3m v\u00e0o chung 1 b\u00e1o c\u00e1o:<\/strong> D\u00f9ng khi mu\u1ed1n xem t\u1ed5ng doanh thu c\u1ee7a nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m tr\u00ean c\u00f9ng m\u1ed9t s\u1ed5.<\/li>\n<\/ul>\n<\/li>\n
        • Ngo\u00e0i ra ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u00edch ch\u1ecdn “Ch\u1ec9 l\u1ea5y \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 ph\u00e1t sinh trong k\u1ef3” <\/strong>\u0111\u1ec3 b\u00e1o c\u00e1o g\u1ecdn g\u00e0ng v\u00e0 d\u1ec5 nh\u00ecn h\u01a1n.<\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u1eabu S2b \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng vi\u1ec7c doanh thu \u0111\u01b0\u1ee3c ghi theo nh\u00f3m ng\u00e0nh c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t TNCN:<\/li>\n<\/ul>\n

            \"\"<\/p>\n

             <\/p>\n","protected":false},"excerpt":{"rendered":"

            1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn l\u1eadp\u00a0S2b-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean\u00a0MISA ASP K\u1ebf to\u00e1n. Ph\u1ea1m vi \u00e1p d\u1ee5ng: Kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n g\u00f3i h\u1ed9 kinh doanh theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh…<\/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":[3603],"ht-kb-tag":[],"class_list":["post-57167","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r83-phat-hanh-ngay-09-04-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57167","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=57167"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57167\/revisions"}],"predecessor-version":[{"id":58237,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57167\/revisions\/58237"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=57167"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=57167"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=57167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}