{"id":66125,"date":"2026-06-12T08:29:20","date_gmt":"2026-06-12T01:29:20","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=66125"},"modified":"2026-06-29T10:46:18","modified_gmt":"2026-06-29T03:46:18","slug":"misa-asp-ke-toan-dap-ung-thong-tu-58-2026-tt-btc-ve-che-do-ke-toan-danh-cho-doanh-nghiep-sieu-nho","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/misa-asp-ke-toan-dap-ung-thong-tu-58-2026-tt-btc-ve-che-do-ke-toan-danh-cho-doanh-nghiep-sieu-nho\/","title":{"rendered":"MISA ASP K\u00ea\u0301 toa\u0301n \u0111a\u0301p \u01b0\u0301ng th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u1ec1\u00a0Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho Doanh nghi\u1ec7p si\u00eau nh\u1ecf (\u0110ang c\u00e2\u0323p nh\u00e2\u0323t)"},"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<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n da\u0300nh cho doanh nghi\u00ea\u0323p si\u00eau nho\u0309 theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, t\u1ea1o thu\u1eadn l\u1ee3i cho H\u1ed9 kinh doanh chuy\u1ec3n l\u00ean Doanh nghi\u1ec7p m\u00e0 kh\u00f4ng c\u1ea7n thay \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn in ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 58\/2026\/TT-BTC.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC t\u01b0\u0300 nga\u0300y 01\/07\/2026.<\/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 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC cho doanh nghi\u00ea\u0323p si\u00eau nho\u0309<\/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. Thi\u00ea\u0301t l\u00e2\u0323p d\u01b0\u0303 li\u00ea\u0323u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 thi\u00ea\u0301t l\u00e2\u0323p d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y: <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-tao-du-lieu-moi-theo-thong-tu-58-2026-tt-btc-danh-cho-doanh-nghiep-sieu-nho\/\" target=\"_blank\" rel=\"noopener\">Thi\u00ea\u0301t l\u00e2\u0323p d\u01b0\u0303 li\u00ea\u0323u\u00a0 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/a><\/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><b>2.2. H\u00ea\u0323 th\u00f4\u0301ng ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u01a1n gi\u1ea3n h\u00f3a m\u1eabu bi\u1ec3u v\u1edbi 11 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 4 lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[3609],"ht-kb-tag":[],"class_list":["post-66125","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r86-phat-hanh-06-2026"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125","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=66125"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125\/revisions"}],"predecessor-version":[{"id":78827,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125\/revisions\/78827"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=66125"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=66125"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=66125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}