{"id":57179,"date":"2026-02-05T13:54:20","date_gmt":"2026-02-05T06:54:20","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=57179"},"modified":"2026-03-30T11:16:48","modified_gmt":"2026-03-30T04:16:48","slug":"so-chi-tiet-doanh-thu-chi-phi-mau-s2c-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/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":"<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>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<p><strong>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<h3>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<ul>\n<li>\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 <strong>S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed:<\/strong><img decoding=\"async\" class=\"alignnone size-medium wp-image-58187\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/1-11-1600x328.png\" alt=\"\" width=\"1600\" height=\"328\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/1-11-1600x328.png 1600w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11-768x157.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11-50x10.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11-1536x314.png 1536w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11-60x12.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11-100x20.png 100w, \/accounting\/wp-content\/uploads\/2026\/03\/1-11.png 1700w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/li>\n<li>Tr\u00ean ph\u00e2n h\u1ec7 <strong>B\u00e1o c\u00e1o<\/strong>( ho\u1eb7c tab b\u00e1o c\u00e1o, tab quy tr\u00ecnh c\u1ee7a ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>), nh\u00f3m B\u00e1o c\u00e1o <strong>T\u1ed5ng h\u1ee3p\\B\u00e1o c\u00e1o chi ph\u00ed, l\u00e3i l\u1ed7<\/strong>, ch\u1ecdn <strong>S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed:<\/strong><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-58265\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file.png\" alt=\"\" width=\"1350\" height=\"730\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file.png 1350w, \/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file-768x415.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file-50x27.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file-60x32.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/unnamed-file-100x54.png 100w\" sizes=\"(max-width: 1350px) 100vw, 1350px\" \/><\/li>\n<li>T\u1ea1i b\u01b0\u1edbc khai b\u00e1o tham s\u1ed1\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o<\/li>\n<li>Ch\u1ecdn m\u1ee9c Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<br \/>\n&#8211; 15%: \u00c1p d\u1ee5ng cho m\u1ee9c doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<br \/>\n&#8211; 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<br \/>\n&#8211; 20%: \u00c1p d\u1ee5ng cho m\u1ee9c doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/li>\n<li>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<li>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<ul style=\"list-style-type: circle;\">\n<li><strong>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<li><strong>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.<img decoding=\"async\" class=\"alignnone size-full wp-image-58283\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/2-13.png\" alt=\"\" width=\"1423\" height=\"715\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/2-13.png 1423w, \/accounting\/wp-content\/uploads\/2026\/03\/2-13-768x386.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/2-13-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/2-13-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/2-13-100x50.png 100w\" sizes=\"(max-width: 1423px) 100vw, 1423px\" \/><\/li>\n<\/ul>\n<\/li>\n<li>Ngo\u00e0i ra ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u00edch ch\u1ecdn &#8220;<strong>Ch\u1ec9 l\u1ea5y \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 ph\u00e1t sinh trong k\u1ef3&#8221; <\/strong>\u0111\u1ec3 b\u00e1o c\u00e1o g\u1ecdn g\u00e0ng v\u00e0 d\u1ec5 nh\u00ecn h\u01a1n.<\/li>\n<li>\u00a0Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean d\u1eef li\u1ec7u nh\u01b0 sau:<img decoding=\"async\" class=\"alignnone size-full wp-image-58291\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/4-8.png\" alt=\"\" width=\"1067\" height=\"873\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/4-8.png 1067w, \/accounting\/wp-content\/uploads\/2026\/03\/4-8-768x628.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/4-8-50x41.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/4-8-60x49.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/4-8-100x82.png 100w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/><\/li>\n<li>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 <strong>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:<img decoding=\"async\" class=\"alignnone size-medium wp-image-58299\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/4-9-1600x874.png\" alt=\"\" width=\"1600\" height=\"874\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/4-9-1600x874.png 1600w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9-768x419.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9-50x27.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9-1536x839.png 1536w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9-60x33.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9-100x55.png 100w, \/accounting\/wp-content\/uploads\/2026\/03\/4-9.png 1762w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/li>\n<li>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:<img decoding=\"async\" class=\"alignnone size-full wp-image-58301\" src=\"\/accounting\/wp-content\/uploads\/2026\/03\/6-11.png\" alt=\"\" width=\"1219\" height=\"686\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/03\/6-11.png 1219w, \/accounting\/wp-content\/uploads\/2026\/03\/6-11-768x432.png 768w, \/accounting\/wp-content\/uploads\/2026\/03\/6-11-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/03\/6-11-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/03\/6-11-100x56.png 100w\" sizes=\"(max-width: 1219px) 100vw, 1219px\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: 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 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&#8230;<\/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-57179","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\/57179","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=57179"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57179\/revisions"}],"predecessor-version":[{"id":58305,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57179\/revisions\/58305"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=57179"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=57179"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=57179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}