{"id":57179,"date":"2026-02-05T13:54:20","date_gmt":"2026-02-05T06:54:20","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=57179"},"modified":"2026-06-16T10:24:03","modified_gmt":"2026-06-16T03:24:03","slug":"so-chi-tiet-doanh-thu-chi-phi-mau-s2c-hkd","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/so-chi-tiet-doanh-thu-chi-phi-mau-s2c-hkd\/","title":{"rendered":"S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu S2c-HKD)"},"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 ng\u01b0\u1eddi d\u00f9ng c\u00e1ch l\u1eadp S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu S2c-HKD) tr\u00ean ph\u1ea7n m\u1ec1m MISA 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 thu nh\u1eadp t\u00ednh thu\u1ebf (DT-CP).<\/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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  • \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 thu nh\u1eadp t\u00ednh thu\u1ebf (DT-CP), 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 S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed:<\/strong>\n
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    • Anh\/Ch\u1ecb v\u00e0o b\u00e1nh r\u0103ng Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung v\u00e0 thi\u1ebft l\u1eadp t\u1ea1i m\u1ee5c Thu\u1ebf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      \"\"<\/strong><\/p>\n

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      • Tr\u00ean ph\u00e2n h\u1ec7 B\u00e1o c\u00e1o<\/strong>( ho\u1eb7c tab b\u00e1o c\u00e1o, tab quy tr\u00ecnh c\u1ee7a ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>), nh\u00f3m B\u00e1o c\u00e1o T\u1ed5ng h\u1ee3p\\B\u00e1o c\u00e1o chi ph\u00ed, l\u00e3i l\u1ed7<\/strong>, ch\u1ecdn S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed:<\/strong><\/li>\n<\/ul>\n

        \"\"<\/p>\n

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        • T\u1ea1i b\u01b0\u1edbc khai b\u00e1o tham s\u1ed1\n
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          • Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o<\/li>\n
          • Ch\u1ecdn m\u1ee9c Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:
            \n– 15%: \u00c1p d\u1ee5ng cho m\u1ee9c doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng
            \n– 17%:\u00a0 \u00c1p d\u1ee5ng cho m\u1ee9c doanh thu t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng
            \n– 20%: \u00c1p d\u1ee5ng cho m\u1ee9c doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/li>\n
          • Ch\u1ecdn m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean danh s\u00e1ch ho\u1eb7c c\u00f3 th\u1ec3 ch\u1ecdn t\u1ea5t c\u1ea3 t\u00f9y theo nhu c\u1ea7u xem b\u00e1o c\u00e1o c\u1ee7a ng\u01b0\u1eddi d\u00f9ng.<\/li>\n
          • Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn T\u00f9y ch\u1ecdn hi\u1ec3n th\u1ecb theo \u0111\u1ecba \u0111i\u1ec3m\n
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            • 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<\/ul>\n<\/li>\n<\/ul>\n

              \"\"<\/p>\n

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                • 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
                • \u00a0Nh\u1ea5n Xem b\u00e1o c\u00e1o<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean d\u1eef li\u1ec7u nh\u01b0 sau:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

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                    • Tr\u00ean giao di\u1ec7n b\u00e1o c\u00e1o S2c- S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed, khi nh\u1ea5n v\u00e0o Ch\u1ee9ng t\u1eeb thi\u1ebfu KMCP<\/strong>, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem c\u00e1c ch\u1ee9ng t\u1eeb thi\u1ebfu kho\u1ea3n m\u1ee5c chi ph\u00ed:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      \"\"<\/p>\n

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                        • T\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb thi\u1ebfu kho\u1ea3n m\u1ee5c chi ph\u00ed, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n v\u00e0o t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u00eam nhanh kho\u1ea3n m\u1ee5c chi ph\u00ed:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                          \"\"<\/p>\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":[3603],"ht-kb-tag":[],"class_list":["post-57179","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r83-phat-hanh-ngay-09-04-2026"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/57179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=57179"}],"version-history":[{"count":5,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/57179\/revisions"}],"predecessor-version":[{"id":67331,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/57179\/revisions\/67331"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=57179"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=57179"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=57179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}