{"id":59331,"date":"2026-04-21T15:45:06","date_gmt":"2026-04-21T08:45:06","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=59331"},"modified":"2026-06-01T09:54:13","modified_gmt":"2026-06-01T02:54:13","slug":"phu-luc-01-bk-stk-thong-bao-so-tai-khoan-so-hieu-vi-dien-tu","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/phu-luc-01-bk-stk-thong-bao-so-tai-khoan-so-hieu-vi-dien-tu\/","title":{"rendered":"HKD &#8211; Ph\u1ee5 l\u1ee5c 01\/BK-STK \u2013 Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed"},"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>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng quan c\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp v\u00e0 n\u1ed9p Ph\u1ee5 l\u1ee5c 01\/BK-STK, nh\u1eb1m th\u00f4ng b\u00e1o ho\u1eb7c c\u1eadp nh\u1eadt th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng\/v\u00ed \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf khi k\u00ea khai t\u1edd khai 01\/CNKD.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Kh\u1edfi t\u1ea1o t\u1edd khai 01\/CNKD v\u00e0 ch\u1ecdn \u0111\u00ednh k\u00e8m Ph\u1ee5 l\u1ee5c 01\/BK-STK.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c th\u00f4ng tin chi ti\u1ebft tr\u00ean ph\u1ee5 l\u1ee5c nh\u01b0: \u0111\u1ecba \u0111i\u1ec3m kinh doanh, s\u1ed1 t\u00e0i kho\u1ea3n, v\u00e0 tr\u1ea1ng th\u00e1i t\u00e0i kho\u1ea3n.<\/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>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <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<ul style=\"list-style-type: circle;\">\n<li>T\u1ea1i giao di\u1ec7n\u00a0<strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf<\/strong>, anh\/ch\u1ecb ch\u1ecdn\u00a0<strong>K\u1ef3 k\u00ea khai<\/strong>\u00a0(theo th\u00e1ng ho\u1eb7c qu\u00fd) v\u00e0 t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo l\u00e0\u00a0<strong>PL<\/strong>\u00a0<strong>01\/BK-STK.<\/strong><\/li>\n<li>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 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh 2026\u00a0<strong><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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59333\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-10-1600x774.png\" alt=\"\" width=\"1600\" height=\"774\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-10-1600x774.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10-768x372.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10-1536x743.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/5-10.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 d\u1eef li\u1ec7u<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>Th\u00f4ng tin chung:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin\u00a0<strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong>\u00a0v\u00e0\u00a0<strong>M\u00e3 s\u1ed1 thu\u1ebf<\/strong>\u00a0t\u1eeb ph\u1ea7n\u00a0<strong><em>C\u00e1c ti\u1ec7n \u00edch v\u00e0 t<\/em><em>hi\u1ebft l\u1eadp\\Th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/em>.\u00a0<\/strong>Anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda l\u1ea1i theo nhu c\u1ea7u.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59335\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/6-10-1600x716.png\" alt=\"\" width=\"1600\" height=\"716\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/6-10-1600x716.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10-768x344.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10-1536x687.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10-100x45.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/6-10.png 1906w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>Th\u00f4ng tin chi ti\u1ebft t\u1ea1i b\u1ea3ng:<\/strong>\n<ul>\n<li><b data-path-to-node=\"14,0,0\" data-index-in-node=\"0\">[04] T\u00ean \u0111\u1ecba \u0111i\u1ec3m kinh doanh:<\/b>\u00a0Ch\u1ecdn t\u1eeb danh m\u1ee5c\u00a0<strong>C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/strong>\u00a0v\u1edbi c\u00e1c c\u1ea5p t\u1ed5 ch\u1ee9c l\u00e0: T\u1ed5ng c\u00f4ng ty\/C\u00f4ng ty\/Chi nh\u00e1nh. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n\u00a0<b data-path-to-node=\"14,0,0\" data-index-in-node=\"99\">M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh [05]<\/b>\u00a0t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li><strong>S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng\/S\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed [06]:<\/strong>\u00a0Ch\u1ecdn t\u1eeb danh m\u1ee5c\u00a0<strong>T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong>\u00a0\u0111ang s\u1eed d\u1ee5ng. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n c\u00e1c th\u00f4ng tin li\u00ean quan:\u00a0<b data-path-to-node=\"14,1,0\" data-index-in-node=\"114\">T\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n [07]<\/b> v\u00e0 t\u1ef1 ch\u1ecdn\/ t\u1ef1 \u0111i\u1ec1n m\u1ee5c <strong>M\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n\/T\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n<\/strong><b data-path-to-node=\"14,1,0\" data-index-in-node=\"140\">\u00a0[08]<\/b>.<\/li>\n<li><strong>Tr\u1ea1ng th\u00e1i t\u00e0i kho\u1ea3n [09]:<\/strong>\u00a0Tr\u1ea1ng th\u00e1i t\u00e0i kho\u1ea3n\u00a0<strong>b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn<\/strong>, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng. Anh\/ch\u1ecb ch\u1ecdn m\u1ed9t trong 3 gi\u00e1 tr\u1ecb sau t\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch n\u1ed9p m\u1eabu:\n<ul style=\"list-style-type: disc;\">\n<li><strong>\u0110\u00f3ng:\u00a0<\/strong>trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng d\u00f9ng s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u00e3 th\u00f4ng b\u00e1o tr\u01b0\u1edbc \u0111\u00f3 n\u1eefa.<\/li>\n<li><strong>Khai l\u1ea7n \u0111\u1ea7u:\u00a0<\/strong>trong tr\u01b0\u1eddng h\u1ee3p l\u1ea7n \u0111\u1ea7u th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho thu\u1ebf.<\/li>\n<li><strong>Thay \u0111\u1ed5i th\u00f4ng tin:\u00a0<\/strong>trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59339\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-8-1600x484.png\" alt=\"\" width=\"1600\" height=\"484\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-8-1600x484.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8-768x232.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8-1536x465.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/7-8.png 1904w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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-59331","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59331","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\/151"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=59331"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59331\/revisions"}],"predecessor-version":[{"id":60581,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59331\/revisions\/60581"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=59331"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59331"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}