{"id":66159,"date":"2026-06-12T09:18:48","date_gmt":"2026-06-12T02:18:48","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=66159"},"modified":"2026-07-07T11:41:32","modified_gmt":"2026-07-07T04:41:32","slug":"huong-dan-chon-khoan-muc-chi-phi-khi-lap-chung-tu-theo-thong-tu-58-2026-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-chon-khoan-muc-chi-phi-khi-lap-chung-tu-theo-thong-tu-58-2026-tt-btc\/","title":{"rendered":"H\u01b0\u01a1\u0301ng d\u00e2\u0303n cho\u0323n khoa\u0309n mu\u0323c chi phi\u0301 khi l\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u00f4\u0309ng quan<\/h3>\n

<\/div>

\n

Mu\u0323c \u0111i\u0301ch<\/strong>: H\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd c\u1ea3nh b\u00e1o li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec3 tr\u1ed1ng Kho\u1ea3n m\u1ee5c chi ph\u00ed (KMCP) khi l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC.<\/p>\n

N\u1ed9i dung: <\/strong>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/strong>, khi doanh nghi\u1ec7p ho\u1eb7c h\u1ed9 kinh doanh t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p\u00a0Thu nh\u1eadp t\u00ednh thu\u1ebf = Doanh thu – Chi ph\u00ed<\/strong>, th\u00ec\u00a0chi ph\u00ed ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5ng h\u1ee3p \u0111\u00fang theo Kho\u1ea3n m\u1ee5c chi ph\u00ed\u00a0\u0111\u1ec3 l\u00ean s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o \u0111\u00fang y\u00eau c\u1ea7u.<\/p>\n

V\u00ec v\u1eady, ph\u1ea7n m\u1ec1m s\u1ebd\u00a0c\u1ea3nh b\u00e1o khi ng\u01b0\u1eddi d\u00f9ng \u0111\u1ec3 tr\u1ed1ng Kho\u1ea3n m\u1ee5c chi ph\u00ed (KMCP)<\/strong>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed, nh\u1eb1m gi\u00fap anh\/ch\u1ecb:<\/p>\n

    \n
  • Nh\u1eadp \u0111\u1ee7 th\u00f4ng tin b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh<\/li>\n
  • T\u1ed5ng h\u1ee3p chi ph\u00ed \u0111\u00fang v\u00e0 \u0111\u1ee7 l\u00ean s\u1ed5 s\u00e1ch<\/li>\n
  • Tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed b\u1ecb\u00a0thi\u1ebfu ph\u00e2n lo\u1ea1i, d\u1eabn t\u1edbi\u00a0sai l\u1ec7ch s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> Doanh nghi\u00ea\u0323p si\u00eau nho\u0309 va\u0300 h\u00f4\u0323 kinh doanh, ca\u0301 nh\u00e2n kinh doanh \u00e1p d\u1ee5ng ch\u00ea\u0301 \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/h3>\n

    <\/div>

    \n

    Khi anh\/ch\u1ecb th\u1ef1c hi\u1ec7n L\u1eadp<\/strong>\u00a0ho\u1eb7c\u00a0Ghi s\u1ed5<\/strong>\u00a0c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed (nh\u01b0\u00a0Phi\u1ebfu chi, Ch\u1ee9ng t\u1eeb mua h\u00e0ng, B\u00e1n h\u00e0ng,\u2026<\/em>) m\u00e0 \u0111\u1ec3 tr\u1ed1ng c\u1ed9t\u00a0Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/strong> t\u1ea1i ph\u1ea7n chi ti\u1ebft thi\u0300 ph\u00e2\u0300n m\u00ea\u0300m se\u0303 hi\u00ea\u0309n thi\u0323 ca\u0309nh ba\u0301o:<\/p>\n

    \"\"<\/p>\n

    L\u01afU Y\u0301<\/strong>: Ph\u00e2\u0300n m\u00ea\u0300m chi\u0309 hi\u00ea\u0309n thi\u0323 ca\u0309nh ba\u0301o khi:
    \n– Doanh nghi\u1ec7p, h\u00f4\u0323 kinh doanh \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN\/TNCN theo Thu nh\u1eadp t\u00ednh thu\u1ebf (DT-CP)<\/p>\n

    \u0110\u00ea\u0309 th\u00eam KMCP, anh\/chi\u0323 th\u01b0\u0323c hi\u00ea\u0323n nh\u01b0 sau:<\/p>\n

      \n
    • B\u01b0\u1edbc 1: Nh\u1ea5n “Kh\u00f4ng” tr\u00ean form c\u1ea3nh b\u00e1o:<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • B\u01b0\u1edbc 2: T\u1ea1i c\u1ed9t Kho\u1ea3n m\u1ee5c CP<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb, nh\u1ea5n tr\u1ecf xu\u1ed1ng \u0111\u1ec3 ch\u1ecdn KMCP:<\/li>\n<\/ul>\n

        \"\"<\/p>\n

          \n
        • B\u01b0\u1edbc 3: Nh\u1ea5n L\u01b0u<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

           <\/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":[3609],"ht-kb-tag":[],"class_list":["post-66159","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r86-phat-hanh-06-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66159","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=66159"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66159\/revisions"}],"predecessor-version":[{"id":79487,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66159\/revisions\/79487"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=66159"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=66159"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=66159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}