{"id":66133,"date":"2026-06-12T08:47:43","date_gmt":"2026-06-12T01:47:43","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=66133"},"modified":"2026-07-01T18:10:32","modified_gmt":"2026-07-01T11:10:32","slug":"huong-dan-thiet-lap-du-lieu-moi-theo-thong-tu-58-2026-tt-btc-danh-cho-doanh-nghiep-sieu-nho","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-thiet-lap-du-lieu-moi-theo-thong-tu-58-2026-tt-btc-danh-cho-doanh-nghiep-sieu-nho\/","title":{"rendered":"H\u01b0\u01a1\u0301ng d\u00e2\u0303n thi\u00ea\u0301t l\u00e2\u0323p d\u1eef li\u1ec7u m\u1edbi theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC d\u00e0nh cho doanh nghi\u00ea\u0323p si\u00eau nho\u0309"},"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>1. T\u00f4\u0309ng quan<\/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 h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u1ea1o d\u1eef li\u1ec7u m\u1edbi tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/07\/2026.<\/p>\n<p><strong>\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng \u00e1p d\u1ee5ng:<\/strong><\/p>\n<p>Doanh nghi\u1ec7p si\u00eau nh\u1ecf va\u0300 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu c\u00f3 nhu c\u1ea7u th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\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>2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n chi ti\u00ea\u0301t<\/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>2.1. \u0110\u00f4\u0301i v\u01a1\u0301i Doanh nghi\u00ea\u0323p si\u00eau nho\u0309<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00ean form <strong>Th\u00eam d\u01b0\u0303 li\u00ea\u0323u<\/strong>, anh\/ch\u1ecb <span style=\"color: #000000;\">nh\u1eadp t\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 d\u1eef li\u1ec7u:<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><strong>T\u00ean d\u1eef li\u1ec7u<\/strong>: \u0110\u1eb7t t\u00ean cho d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh.<\/span><\/li>\n<li><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>: ch\u1ecdn <strong>Th\u00f4ng t\u01b0 58\/2026\/TT-BTC- Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n da\u0300nh cho Doanh nghi\u00ea\u0323p si\u00eau nho\u0309<\/strong><\/li>\n<li><span style=\"color: #000000;\"><strong>Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u: <\/strong>T\u1eeb ng\u00e0y 01\/07\/2026 tr\u01a1\u0309 \u0111i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p xu\u1ea5t kho: <\/strong>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3 (Th\u00f4ng t\u01b0 58\/2026\/TT-BTC quy \u0111i\u0323nh ti\u0301nh gia\u0301 xu\u00e2\u0301t kho theo ph\u01b0\u01a1ng pha\u0301p bi\u0300nh qu\u00e2n cu\u00f4\u0301i ky\u0300, kh\u00f4ng th\u00ea\u0309 thay \u0111\u00f4\u0309i)<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00edch ch\u1ecdn\u00a0<strong>C\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed meInvoice.vn<\/strong> n\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng meInvoice th\u00ec t\u00edch ch\u1ecdn <strong>Kh\u00f4ng<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1ea5n <strong>Th\u00eam d\u1eef li\u1ec7u.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-78837\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/1-57.png\" alt=\"\" width=\"1127\" height=\"875\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/1-57.png 1127w, \/accounting\/wp-content\/uploads\/2026\/06\/1-57-768x596.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/1-57-50x39.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/1-57-60x47.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/1-57-100x78.png 100w\" sizes=\"(max-width: 1127px) 100vw, 1127px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, l\u00e2\u0300n \u0111\u00e2\u0300u truy c\u00e2\u0323p va\u0300o d\u01b0\u0303 li\u00ea\u0323u thi\u0300 ph\u1ea7n m\u1ec1m s\u1ebd hi\u00ea\u0309n thi\u0323 form thi\u00ea\u0301t l\u00e2\u0323p ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 \u0111\u00ea\u0309 ph\u00e2\u0300n m\u00ea\u0300m la\u0300m c\u01a1 s\u01a1\u0309 g\u01a1\u0323i y\u0301 t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y la\u0300 b\u01b0\u01a1\u0301c b\u0103\u0301t bu\u00f4\u0323c \u0111\u00ea\u0309 anh\/chi\u0323 co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng ph\u00e2\u0300n m\u00ea\u0300m:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-78845\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2dn.png\" alt=\"\" width=\"1283\" height=\"705\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2dn.png 1283w, \/accounting\/wp-content\/uploads\/2026\/06\/2dn-768x422.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2dn-50x27.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2dn-60x33.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2dn-100x55.png 100w\" sizes=\"(max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<ul>\n<li>Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 GTGT: Anh\/chi\u0323 co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n theo <strong>Ph\u01b0\u01a1ng pha\u0301p kh\u00e2\u0301u tr\u01b0\u0300<\/strong> ho\u0103\u0323c <strong>Ph\u01b0\u01a1ng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu<\/strong><\/li>\n<li>Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 TNDN: Anh\/chi\u0323 co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n ti\u0301nh thu\u00ea\u0301 TNDN theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean doanh thu<\/strong> ho\u0103\u0323c <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301 (DT-CP)<br \/>\n<\/strong><\/li>\n<li>Tu\u0300y theo ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 ma\u0300 anh\/chi\u0323 thi\u00ea\u0301t l\u00e2\u0323p, ch\u01b0\u01a1ng tri\u0300nh se\u0303 y\u00eau c\u00e2\u0300u thi\u00ea\u0301t l\u00e2\u0323p gia\u0301 tri\u0323 ng\u00e2\u0300m \u0111i\u0323nh khi nh\u00e2\u0323p li\u00ea\u0323u:\n<ul style=\"list-style-type: disc;\">\n<li><strong>TH1<\/strong>: Ti\u0301nh thu\u00ea\u0301 GTGT theo ph\u01b0\u01a1ng pha\u0301p <strong>tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu<\/strong>, ti\u0301nh thu\u00ea\u0301 TNDN theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean doanh thu<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-78883\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/th1-2.png\" alt=\"\" width=\"1067\" height=\"777\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/th1-2.png 1067w, \/accounting\/wp-content\/uploads\/2026\/06\/th1-2-768x559.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/th1-2-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/th1-2-60x44.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/th1-2-100x73.png 100w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>TH2:\u00a0<\/strong>Ti\u0301nh thu\u00ea\u0301 GTGT theo ph\u01b0\u01a1ng pha\u0301p <strong>tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu<\/strong>, ti\u0301nh thu\u00ea\u0301 TNDN\u00a0theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301 (DT-CP):<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-78881\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/TH2-2.png\" alt=\"\" width=\"1065\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/TH2-2.png 1065w, \/accounting\/wp-content\/uploads\/2026\/06\/TH2-2-768x555.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/TH2-2-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/TH2-2-60x43.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/TH2-2-100x72.png 100w\" sizes=\"(max-width: 1065px) 100vw, 1065px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>TH3: <\/strong>Ti\u0301nh thu\u00ea\u0301 GTGT theo ph\u01b0\u01a1ng pha\u0301p <strong>kh\u00e2\u0301u tr\u01b0\u0300<\/strong>, ti\u0301nh thu\u00ea\u0301 TNDN theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean doanh thu<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-78879\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/Th3-1.png\" alt=\"\" width=\"1067\" height=\"944\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/Th3-1.png 1067w, \/accounting\/wp-content\/uploads\/2026\/06\/Th3-1-768x679.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/Th3-1-50x44.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/Th3-1-60x53.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/Th3-1-100x88.png 100w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>TH4<\/strong>: Ti\u0301nh thu\u00ea\u0301 GTGT theo ph\u01b0\u01a1ng pha\u0301p <strong>kh\u00e2\u0301u tr\u01b0\u0300<\/strong>, ti\u0301nh thu\u00ea\u0301 TNDN theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301 (DT-CP)<\/strong>: anh\/chi\u0323 kh\u00f4ng c\u00e2\u0300n thi\u00ea\u0301t l\u00e2\u0323p nho\u0301m nga\u0300nh ngh\u00ea\u0300<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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. \u0110\u00f4\u0301i v\u01a1\u0301i H\u00f4\u0323 kinh doanh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u00ean form <strong>Th\u00eam d\u01b0\u0303 li\u00ea\u0323u<\/strong>, anh\/ch\u1ecb <span style=\"color: #000000;\">nh\u1eadp t\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 d\u1eef li\u1ec7u:<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><strong>T\u00ean d\u1eef li\u1ec7u<\/strong>: \u0110\u1eb7t t\u00ean cho d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh.<\/span><\/li>\n<li><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>: ch\u1ecdn <strong>Th\u00f4ng t\u01b0 58\/2026\/TT-BTC- Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n da\u0300nh cho Doanh nghi\u00ea\u0323p si\u00eau nho\u0309<\/strong><\/li>\n<li><span style=\"color: #000000;\"><strong>Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u: <\/strong>T\u1eeb ng\u00e0y 01\/07\/2026 tr\u01a1\u0309 \u0111i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p xu\u1ea5t kho: <\/strong>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00edch ch\u1ecdn\u00a0<strong>C\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed meInvoice.vn<\/strong> n\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng meInvoice th\u00ec t\u00edch ch\u1ecdn <strong>Kh\u00f4ng<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1ea5n <strong>Th\u00eam d\u1eef li\u1ec7u.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-78839\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD.png\" alt=\"\" width=\"1063\" height=\"758\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD.png 1063w, \/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD-768x548.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD-60x43.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/tao-du-lieu-TT58-HKD-100x71.png 100w\" sizes=\"(max-width: 1063px) 100vw, 1063px\" \/><\/p>\n<ul>\n<li>Sau khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, l\u00e2\u0300n \u0111\u00e2\u0300u truy c\u00e2\u0323p va\u0300o d\u01b0\u0303 li\u00ea\u0323u thi\u0300 ph\u1ea7n m\u1ec1m s\u1ebd hi\u00ea\u0309n thi\u0323 form thi\u00ea\u0301t l\u00e2\u0323p ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 \u0111\u00ea\u0309 ph\u00e2\u0300n m\u00ea\u0300m la\u0300m c\u01a1 s\u01a1\u0309 g\u01a1\u0323i y\u0301 t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y la\u0300 b\u01b0\u01a1\u0301c b\u0103\u0301t bu\u00f4\u0323c \u0111\u00ea\u0309 anh\/chi\u0323 co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng ph\u00e2\u0300n m\u00ea\u0300m:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-78891\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/hkd-3.png\" alt=\"\" width=\"1157\" height=\"832\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/hkd-3.png 1157w, \/accounting\/wp-content\/uploads\/2026\/06\/hkd-3-768x552.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/hkd-3-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/hkd-3-60x43.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/hkd-3-100x72.png 100w\" sizes=\"(max-width: 1157px) 100vw, 1157px\" \/><\/p>\n<ul>\n<li><em><strong>Thi\u00ea\u0301t l\u00e2\u0323p ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301<\/strong><\/em>:\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 GTGT: <strong>Tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu<\/strong><\/li>\n<li>Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 TNCN: Anh\/chi\u0323 co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n ti\u0301nh thu\u00ea\u0301 TNCN theo <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean doanh thu<\/strong> ho\u0103\u0323c <strong>Ty\u0309 l\u00ea\u0323 % tr\u00ean thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301 (DT-CP)<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><em><strong>Thi\u00ea\u0301t l\u00e2\u0323p gia\u0301 tri\u0323 ng\u00e2\u0300m \u0111i\u0323nh khi nh\u00e2\u0323p li\u00ea\u0323u:<\/strong><\/em>\n<ul style=\"list-style-type: disc;\">\n<li><strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cai-tien-chuc-nang-chon-nhom-nganh-nghe-kinh-doanh-tai-phan-thiet-lap-thong-tin-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/a>\u00a0ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb<\/strong>: l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh % thu\u1ebf ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<li><strong>Ngu\u1ed3n g\u1ed1c doanh thu ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb<\/strong>: l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai theo \u0111\u00fang quy \u0111\u1ecbnh. Xem chi ti\u1ebft v\u1ec1 ngu\u1ed3n g\u1ed1c doanh thu\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/khai-bao-nguon-goc-doanh-thu-ban-hang-cho-cac-ho-ca-nhan-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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>2.3. Thay \u0111\u00f4\u0309i thi\u00ea\u0301t l\u00e2\u0323p tr\u00ean Tu\u0300y cho\u0323n chung<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li>Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng,\u00a0 n\u00ea\u0301u co\u0301 nhu c\u00e2\u0300u thay \u0111\u00f4\u0309i thi\u00ea\u0301t l\u00e2\u0323p thi\u0300 anh\/chi\u0323 co\u0301 th\u00ea\u0309 tu\u0300y chi\u0309nh tr\u00ean Tu\u0300y cho\u0323n chung:\n<ul style=\"list-style-type: disc;\">\n<li>Cho\u0323n bi\u00ea\u0309u t\u01b0\u01a1\u0323ng b\u00e1nh r\u0103ng (\u2699)<b>\u00a0C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung\u00a0<\/b>m\u1ee5c\u00a0<b>Thu\u1ebf:<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-78885\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-1600x1269.png\" alt=\"\" width=\"1600\" height=\"1269\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-1600x1269.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-768x609.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-50x40.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-1536x1218.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-60x48.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN-100x79.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/tuy-chon-chung-DN.png 1727w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>L\u01afU Y\u0301<\/strong>\n<ul>\n<li><strong>Ch\u00ea\u0301 \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n<\/strong>: Chi\u0309 cho phe\u0301p \u0111\u00f4\u0301i t\u00f4\u0301i \u0111a 3 l\u00e2\u0300n n\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u ch\u01b0a co\u0301 pha\u0301t sinh<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT: (\u0111\u00f4\u0301i v\u01a1\u0301i doanh nghi\u00ea\u0323p) <\/strong>chi\u0309 cho phe\u0301p thay \u0111\u00f4\u0309i khi ch\u01b0a co\u0301 pha\u0301t sinh<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN:<\/strong>\n<ul>\n<li><strong>H\u1ed9 kinh doanh:<\/strong> Cho phe\u0301p thay \u0111\u00f4\u0309i k\u00ea\u0309 ca\u0309 khi \u0111a\u0303 co\u0301 pha\u0301t sinh<\/li>\n<li><strong>Doanh nghi\u1ec7p:<\/strong> Chi\u0309 cho phe\u0301p thay \u0111\u00f4\u0309i n\u00ea\u0301u ch\u01b0a co\u0301 pha\u0301t sinh.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Thay \u0111\u1ed5i nh\u00f3m ng\u00e0nh ngh\u1ec1 ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb:\u00a0<\/strong>Cho ph\u00e9p thay \u0111\u1ed5i kh\u00f4ng phu\u0323 thu\u00f4\u0323c \u0111\u00e3 c\u00f3 ph\u00e1t sinh hay ch\u01b0a.<\/li>\n<li><strong>Thay \u0111\u1ed5i ngu\u1ed3n g\u1ed1c doanh thu ng\u1ea7m \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb (\u0111\u00f4\u0301i v\u01a1\u0301i h\u1ed9 kinh doanh): <\/strong>Cho ph\u00e9p thay \u0111\u1ed5i c\u1ea3 khi ch\u01b0a c\u00f3 ph\u00e1t sinh v\u00e0 khi \u0111\u00e3 c\u00f3 ph\u00e1t sinh.<\/li>\n<li><strong>\u00a0Gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n thay \u0111\u1ed5i:<br \/>\n<\/strong>T\u00f4\u0309ng kh\u00f4ng qua\u0301 3 l\u00e2\u0300n thay \u0111\u00f4\u0309i m\u00f4\u0323t trong s\u00f4\u0301 ca\u0301c th\u00f4ng tin: ch\u00ea\u0301 \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n, ph\u01b0\u01a1ng pha\u0301p t\u00ednh thu\u1ebf GTGT (\u0111\u00f4\u0301i v\u01a1\u0301i go\u0301i Doanh nghi\u00ea\u0323p), ph\u01b0\u01a1ng pha\u0301p t\u00ednh thu\u1ebf TNDN.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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":[],"ht-kb-tag":[],"class_list":["post-66133","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66133","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=66133"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66133\/revisions"}],"predecessor-version":[{"id":79109,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66133\/revisions\/79109"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=66133"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=66133"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=66133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}