{"id":59135,"date":"2026-04-20T15:20:13","date_gmt":"2026-04-20T08:20:13","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=59135"},"modified":"2026-06-01T09:52:35","modified_gmt":"2026-06-01T02:52:35","slug":"phu-luc-01-bk-htk-bang-ke-hang-ton-kho-may-moc-thiet-bi-theo-thong-tu-18-2026-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/phu-luc-01-bk-htk-bang-ke-hang-ton-kho-may-moc-thiet-bi-theo-thong-tu-18-2026-tt-btc\/","title":{"rendered":"HKD &#8211; Ph\u1ee5 l\u1ee5c 01\/BK-HTK \u2013 B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch: <\/strong>B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh t\u1ed5ng th\u1ec3 khi\u00a0<strong>kh\u1edfi t\u1ea1o t\u1edd khai thu\u1ebf 01\/CNKD<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, bao g\u1ed3m c\u00e1ch thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u cho t\u1eebng ch\u1ec9 ti\u00eau. Qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u1edd khai \u0111\u01b0\u1ee3c l\u00ean \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch\u00a0<strong>kh\u1edfi t\u1ea1o t\u1edd khai 01\/CNKD<\/strong>\u00a0t\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf\\Khai thu\u1ebf<\/strong>.<\/li>\n<li>Thi\u1ebft l\u1eadp\u00a0<strong>tham s\u1ed1 t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c 01\/BK-HTK<\/strong>.<\/li>\n<li>Nguy\u00ean t\u1eafc\u00a0<strong>hi\u1ec3n th\u1ecb d\u1eef li\u1ec7u v\u1eadt t\u01b0 h\u00e0ng h\u00f3a theo \u0110VT<\/strong>.<\/li>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u\u00a0<strong>h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/strong>.<\/li>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u\u00a0<strong>m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (CCDC, TSC\u0110)<\/strong>.<\/li>\n<li>Quy t\u1eafc\u00a0<strong>l\u1ea5y d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng v\u00e0 nh\u1eadp tay b\u1ed5 sung<\/strong>.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/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><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/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><b>2.1 Kh\u1edfi t\u1ea1o t\u1edd khai<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: T\u1ea1i ph\u00e2n h\u1ec7\u00a0<b>Thu\u1ebf\\ Khai thu\u1ebf,\u00a0<\/b>nh\u1ea5n<b>\u00a0L\u1eadp t\u1edd khai,\u00a0<\/b>ch\u1ecdn<b>\u00a0T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (01\/CNKD)<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59233\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-12-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-12-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-1536x741.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Thi\u1ebft l\u1eadp tham s\u1ed1 t\u1edd khai<\/p>\n<ul>\n<li>T\u1ea1i giao di\u1ec7n\u00a0<strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf<\/strong>, anh\/ch\u1ecb ch\u1ecdn t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00e8m theo\u00a0<strong>01\/BK-HTK.<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: inherit; font-size: inherit;\">Tham kh\u1ea3o c\u00e1ch l\u1eadp t\u1edd khai 01\/CNKD theo Ngh\u1ecb \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh 2026 <\/span><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-2026\/\">t\u1ea1i\u00a0\u0111\u00e2y<\/a><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59235\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-16-1600x773.png\" alt=\"\" width=\"1600\" height=\"773\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-16-1600x773.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16-768x371.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16-1536x742.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/2-16.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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<h4>2.2. N\u1ed9i dung chi ti\u1ebft v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/h4>\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<h5>M\u1ee5c I. H\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u:<\/strong>\u00a0L\u1ea5y t\u1eeb s\u1ed1 d\u01b0\u00a0<strong>T\u1ed3n kho v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1ea7u k\u1ef3<\/strong>\u00a0t\u00ednh \u0111\u1ebfn ng\u00e0y\u00a0<strong>31\/12\/2025<\/strong>.<\/li>\n<li><strong>Quy t\u1eafc l\u1ea5y:<\/strong>\u00a0L\u1ea5y to\u00e0n b\u1ed9 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a (VTHH) c\u00f3 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng\/gi\u00e1 tr\u1ecb t\u1ed3n\u00a0<strong>&gt; 0<\/strong>\u00a0t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kho.<\/li>\n<li><strong>S\u1ed1 l\u01b0\u1ee3ng (C\u1ed9t 06):<\/strong>\u00a0T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho).<\/li>\n<li><strong>Gi\u00e1 tr\u1ecb (C\u1ed9t 07):<\/strong>\u00a0T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ea7u k\u1ef3 (t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-59237\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-16.png\" alt=\"\" width=\"1540\" height=\"393\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-16.png 1540w, \/accounting\/wp-content\/uploads\/2026\/04\/3-16-768x196.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-16-50x13.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-16-1536x392.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-16-60x15.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-16-100x26.png 100w\" sizes=\"(max-width: 1540px) 100vw, 1540px\" \/><\/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<h5>M\u1ee5c II. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u:\u00a0<\/strong>L\u1ea5y t\u1eeb ch\u1ee9ng t\u1eeb<strong> Khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3 v\u00e0 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u k\u1ef3<\/strong><\/li>\n<li><strong>Quy t\u1eafc l\u1ea5y:\u00a0<\/strong>C\u00e1c CCDC, TSC\u0110 c\u00f3 ng\u00e0y ghi t\u0103ng <strong>\u2264 31\/12\/2025<\/strong>\u00a0v\u00e0 c\u00f2n gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5 t\u00ednh \u0111\u1ebfn ng\u00e0y 01\/01\/2026.<\/li>\n<li><strong>S\u1ed1 l\u01b0\u1ee3ng (C\u1ed9t 06):<\/strong> S\u1ed1 l\u01b0\u1ee3ng ghi t\u0103ng c\u1ee7a CCDC v\u00e0 TSC\u0110 c\u00f3 ng\u00e0y ghi t\u0103ng <strong>\u2264 31\/12\/2025<\/strong><\/li>\n<li><strong>Gi\u00e1 tr\u1ecb (C\u1ed9t 07):<\/strong> Gi\u00e1 tr\u1ecb CCDC v\u00e0 TSC\u0110 \u2013 L\u0169y k\u1ebf gi\u00e1 tr\u1ecb \u0111\u00e3 ph\u00e2n b\u1ed5, kh\u1ea5u hao<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-59239\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-7.png\" alt=\"\" width=\"1493\" height=\"174\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-7.png 1493w, \/accounting\/wp-content\/uploads\/2026\/04\/4-7-768x90.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-7-50x6.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-7-60x7.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-7-100x12.png 100w\" sizes=\"(max-width: 1493px) 100vw, 1493px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>Anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u1eadp tay t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u k\u1ef3 (h\u00e0ng t\u1ed3n kho ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb) n\u1ebfu ph\u00e1t sinh nhu c\u1ea7u b\u1ed5 sung ngo\u00e0i d\u1eef li\u1ec7u h\u1ec7 th\u1ed1ng b\u1eb1ng c\u00e1ch nh\u1ea5n chu\u1ed9t ph\u1ea3i\u00a0<strong>Th\u00eam d\u00f2ng\/X\u00f3a d\u00f2ng<\/strong>\u00a0t\u1ea1i c\u00e1c d\u00f2ng chi ti\u1ebft.<\/em><\/li>\n<li><em>Ph\u1ea7n m\u1ec1m cho ph\u00e9p nh\u1eadp tr\u1ef1c ti\u1ebfp c\u00e1c c\u1ed9t:\u00a0<strong>H\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/strong>\u00a0<strong>\u0110VT;<\/strong>\u00a0<strong>S\u1ed1 l\u01b0\u1ee3ng; Gi\u00e1 tr\u1ecb<\/strong>\u00a0ho\u1eb7c ch\u1ecdn nhanh t\u1eeb danh m\u1ee5c c\u00f3 s\u1eb5n. Tuy nhi\u00ean, khi nh\u1ea5n\u00a0<strong>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u1eeb ph\u00e2n h\u1ec7\u00a0<strong>S\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, to\u00e0n b\u1ed9 d\u1eef li\u1ec7u nh\u1eadp tay s\u1ebd\u00a0<strong>b\u1ecb ghi \u0111\u00e8<\/strong>.<\/em><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-59135","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59135","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=59135"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59135\/revisions"}],"predecessor-version":[{"id":60579,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59135\/revisions\/60579"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=59135"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59135"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}