{"id":79157,"date":"2026-07-03T09:01:25","date_gmt":"2026-07-03T02:01:25","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=79157"},"modified":"2026-07-13T11:36:58","modified_gmt":"2026-07-13T04:36:58","slug":"thay-doi-danh-muc-nhom-nganh-nghe-de-dap-ung-ke-khai-thong-tin-thue-tren-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thay-doi-danh-muc-nhom-nganh-nghe-de-dap-ung-ke-khai-thong-tin-thue-tren-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc\/","title":{"rendered":"Thay \u0111\u00f4\u0309i danh mu\u0323c nho\u0301m nga\u0300nh ngh\u00ea\u0300 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng k\u00ea khai th\u00f4ng tin thu\u1ebf tr\u00ean t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC"},"content":{"rendered":"<p id=\"i.tong-quan\"><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>Mu\u0323c \u0111i\u0301ch<\/strong>: H\u01b0\u01a1\u0301ng d\u00e2\u0303n v\u00ea\u0300 vi\u00ea\u0323c c\u00e2\u0323p nh\u00e2\u0323t nho\u0301m nga\u0300nh ngh\u00ea\u0300 m\u01a1\u0301i \u0111\u1ec3 \u0111\u00e1p \u1ee9ng k\u00ea khai th\u00f4ng tin tr\u00ean m\u1eabu t\u1edd khai 01\/CNKD theo <strong>Th\u00f4ng t\u01b0 50\/2026\/TT-BTC.<\/strong><\/p>\n<p><strong>N\u00f4\u0323i dung<\/strong>:<\/p>\n<p>Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i\u00a0<strong>Th\u00f4ng t\u01b0 50\/2026\/TT-BTC<\/strong>, m\u1eabu t\u1edd khai\u00a0<strong>01\/CNKD<\/strong> \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng: y\u00eau c\u1ea7u k\u00ea khai chi ti\u1ebft <strong>Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong>\u00a0v\u00e0\u00a0<strong>Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/strong>.<\/p>\n<p>Hi\u1ec7n t\u1ea1i, h\u1ec7 th\u1ed1ng \u0111ang qu\u1ea3n l\u00fd c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1 thu\u1ebf su\u1ea5t 0%, kh\u00f4ng ch\u1ecbu thu\u1ebf (KCT) v\u00e0 kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf tr\u00ean c\u00f9ng 1 nh\u00f3m ng\u00e0nh ngh\u1ec1 d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng th\u1ec3 ph\u00e2n lo\u1ea1i d\u1eef li\u1ec7u chi ti\u1ebft \u0111\u1ec3 l\u00ean t\u1edd khai theo quy \u0111\u1ecbnh m\u1edbi. Do \u0111\u00f3, c\u1ea7n th\u1ef1c hi\u1ec7n <strong>t\u00e1ch c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1 hi\u1ec7n t\u1ea1i th\u00e0nh c\u00e1c nh\u00f3m nh\u1ecf h\u01a1n<\/strong><\/p>\n<ul>\n<li><strong>Thu\u1ebf su\u1ea5t 0%<\/strong><\/li>\n<li><strong>Kh\u00f4ng ch\u1ecbu thu\u1ebf (KCT)<\/strong><\/li>\n<li><strong>Kh\u00f4ng k\u00ea khai, kh\u00f4ng t\u00ednh thu\u1ebf (KKTNT)<\/strong><\/li>\n<\/ul>\n<p>nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c b\u00f3c t\u00e1ch d\u1eef li\u1ec7u doanh thu \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a <strong>Th\u00f4ng t\u01b0 50\/2026\/TT-BTC.<\/strong><\/p>\n<p><strong>Pha\u0323m vi \u0111a\u0301p \u01b0\u0301ng<\/strong>: H\u00f4\u0323 kinh doanh, ca\u0301 nh\u00e2n kinh doanh a\u0301p du\u0323ng ch\u00ea\u0301 \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/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. Th\u01b0\u0323c hi\u00ea\u0323n chuy\u00ea\u0309n \u0111\u00f4\u0309i sang nho\u0301m nga\u0300nh ngh\u00ea\u0300 m\u01a1\u0301i<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00f3 d\u1eef li\u1ec7u tr\u00ean T\u00f9y ch\u1ecdn chung, danh m\u1ee5c VTHH, ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u0169, anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n <strong>chuy\u1ec3n \u0111\u1ed5i sang nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u1edbi<\/strong> tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/p>\n<ul>\n<li>Khi \u0111\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c\u00a0<strong>nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u0169 \u0111\u00e3 b\u1ecb chia t\u00e1ch<\/strong>\u00a0v\u00e0\u00a0<strong>\u0111\u00e3 c\u00f3 ph\u00e1t sinh tr\u00ean d\u1eef li\u1ec7u<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-79173\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/misa-updated-image-2.png\" alt=\"\" width=\"1251\" height=\"811\" \/><\/p>\n<ul>\n<li>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ul>\n<p><strong>B\u01b0\u01a1\u0301c 1: Ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u1edbi<\/strong> t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 thay th\u1ebf cho t\u1eebng nh\u00f3m c\u0169:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Nh\u00f3m Thu\u1ebf 0% (\u00c1p d\u1ee5ng ch\u1ee7 y\u1ebfu khi xu\u1ea5t kh\u1ea9u):<\/strong> H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf khi xu\u1ea5t kh\u1ea9u (tr\u1eeb m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u th\u00f4),&#8230;<\/li>\n<li><strong>Nh\u00f3m KCT &#8211; Kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/strong> th\u01b0\u1eddng l\u00e0 H\u00e0ng h\u00f3a thi\u1ebft y\u1ebfu ph\u1ee5c v\u1ee5 \u0111\u1eddi s\u1ed1ng ho\u1eb7c c\u00e1c l\u0129nh v\u1ef1c c\u00f4ng \u00edch. Ph\u1ed5 bi\u1ebfn g\u1ed3m: s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n tr\u1ed3ng tr\u1ecdt\/ch\u0103n nu\u00f4i \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u ch\u01b0a qua ch\u1ebf bi\u1ebfn; ph\u00e2n b\u00f3n; th\u1ee9c \u0103n ch\u0103n nu\u00f4i; m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 y t\u1ebf, gi\u00e1o d\u1ee5c,&#8230;<\/li>\n<li><strong>Nh\u00f3m KKKNT &#8211; Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p:<\/strong> th\u01b0\u1eddng l\u00e0 c\u00e1c kho\u1ea3n thu b\u1ea3n ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng. Bao g\u1ed3m: b\u1ed3i th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng; ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n kh\u00f4ng d\u00f9ng trong kinh doanh (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>VI\u0301 DU\u0323:<\/p>\n<ul data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;license&quot;:&quot;All&quot;,&quot;provider&quot;:&quot;aiGenerated&quot;,&quot;generateStyle&quot;:&quot;Inspirational and creative with a youthful and playful tone, featuring light, pastel colors including blue, pink, and purple, all blending in a vibrant gradient.&quot;,&quot;model&quot;:&quot;flux-2-pro&quot;,&quot;modelAutoselect&quot;:true,&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;visualsMenuEnabled&quot;:true,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional. gradient, pastel&quot;}},&quot;docId&quot;:&quot;62qe5p5jr5fkkxm&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;1rgrsqjuvoqrs9z&quot;,&quot;streamId&quot;:&quot;aazrncoagzsctmb&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;1l83hbbjf52ctyc&quot;,&quot;lastCompletedCardIndex&quot;:9},&quot;templateInstructions&quot;:null},&quot;card&quot;,{&quot;id&quot;:&quot;bdlmgg56gdgyfia&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false,&quot;templateInstructions&quot;:null,&quot;css&quot;:null},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;toggle&quot;,{&quot;id&quot;:&quot;EQGgG&quot;},&quot;toggle&quot;,{&quot;id&quot;:&quot;d_qO_&quot;}&#093;\">\n<li>Nh\u00f3m nga\u0300nh ngh\u00ea\u0300 103 c\u0169 s\u1ebd t\u00e1ch th\u00e0nh 3 nh\u00f3m m\u1edbi (103a, 103b, 103c): Anh ch\u1ecb vui l\u00f2ng ch\u1ecdn s\u1ebd chuy\u1ec3n \u0111\u1ed5i t\u1eeb nh\u00f3m 103 sang nh\u00f3m 103a, 103b hay 103c t\u01b0\u01a1ng t\u1ee9ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-79199 size-full\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1.png\" alt=\"\" width=\"1085\" height=\"430\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1.png 1085w, \/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1-768x304.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1-50x20.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1-60x24.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/image-1-1600x430-1-100x40.png 100w\" sizes=\"(max-width: 1085px) 100vw, 1085px\" \/><\/p>\n<p><strong>B\u01b0\u01a1\u0301c 2:<\/strong> Nh\u1ea5n <strong>Chuy\u1ec3n \u0111\u1ed5i<\/strong>\u00a0\u0111\u1ec3 h\u1ec7 th\u1ed1ng th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u.<\/p>\n<ul>\n<li>Ti\u0301ch cho\u0323n &#8220;<strong>T\u00f4i \u0111a\u0303 hi\u00ea\u0309u va\u0300 xa\u0301c nh\u00e2\u0323n ca\u0301c nho\u0301m nga\u0300nh ngh\u00ea\u0300 \u0111a\u0303 cho\u0323n la\u0300 chi\u0301nh xa\u0301c<\/strong>&#8220;<\/li>\n<li>Nh\u00e2\u0301n <strong>Chuy\u00ea\u0309n \u0111\u00f4\u0309i<\/strong><\/li>\n<li>Ph\u00e2\u0300n m\u00ea\u0300m se\u0303 hi\u00ea\u0309n thi\u0323 th\u00f4ng ba\u0301o chuy\u00ea\u0309n \u0111\u00f4\u0309i.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-79185\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi.png\" alt=\"\" width=\"1303\" height=\"632\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi.png 1303w, \/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi-768x373.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/chuyeenr-dodoi-100x49.png 100w\" sizes=\"(max-width: 1303px) 100vw, 1303px\" \/><\/p>\n<ul>\n<li><strong>L\u01afU Y\u0301 1<\/strong>: Kh\u00f4ng th\u00ea\u0309 truy c\u00e2\u0323p b\u00f4\u0323 d\u01b0\u0303 li\u00ea\u0323u \u0111ang trong qua\u0301 tri\u0300nh chuy\u00ea\u0309n \u0111\u00f4\u0309i. Anh\/chi\u0323 co\u0301 th\u00ea\u0309 cho\u0323n <strong>Truy c\u00e2\u0323p d\u01b0\u0303 li\u00ea\u0323u kha\u0301c<\/strong> \u0111\u00ea\u0309 la\u0300m vi\u00ea\u0323c.<\/li>\n<li><strong>L\u01afU Y\u0301 2<\/strong>: Tr\u01b0\u1eddng h\u1ee3p anh ch\u1ecb ch\u01b0a mu\u1ed1n th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lu\u00f4n do c\u1ea7n ki\u1ec3m tra ho\u1eb7c sao l\u01b0u l\u1ea1i d\u1eef li\u1ec7u th\u00ec anh ch\u1ecb c\u00f3 th\u1ec3 nh\u1ea5n &#8220;B\u1ecf qua&#8221; \u0111\u1ec3 v\u00e0o ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u01a1\u0301c 3:<\/strong> Chuy\u00ea\u0309n \u0111\u00f4\u0309i tha\u0300nh c\u00f4ng<\/p>\n<ul>\n<li>Sau khi chuy\u00ea\u0309n \u0111\u00f4\u0309i tha\u0300nh c\u00f4ng, ph\u00e2\u0300n m\u00ea\u0300m se\u0303 hi\u00ea\u0309n thi\u0323 th\u00f4ng ba\u0301o v\u00ea\u0300 bi\u00ea\u0309u t\u01b0\u01a1\u0323ng qua\u0309 chu\u00f4ng.<\/li>\n<li>\u0110\u00f4\u0300ng th\u01a1\u0300i, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng:\n<ul style=\"list-style-type: disc;\">\n<li>C\u1eadp nh\u1eadt l\u1ea1i <strong>danh m\u1ee5c VTHH<\/strong>\u00a0v\u00e0\u00a0<strong>T\u00f9y ch\u1ecdn chung<\/strong>\u00a0t\u1eeb\u00a0<strong>nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u0169<\/strong>\u00a0sang\u00a0<strong>nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u1edbi<\/strong> \u0111\u00e3 ch\u1ecdn.<\/li>\n<li><strong>C\u1eadp nh\u1eadt to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb<\/strong> \u0111ang s\u1eed d\u1ee5ng nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u0169 sang nho\u0301m nga\u0300nh ngh\u00ea\u0300 m\u01a1\u0301i \u0111a\u0303 cho\u0323n.<\/li>\n<li>VI\u0301 DU\u0323: Anh ch\u1ecb ch\u1ecdn s\u1ebd chuy\u1ec3n \u0111\u1ed5i t\u1eeb nh\u00f3m 103 sang nh\u00f3m 103a th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd th\u1ef1c hi\u1ec7n t\u00ecm tr\u00ean t\u00f9y ch\u1ecdn chung, danh m\u1ee5c VTHH, ch\u1ee9ng t\u1eeb \u0111ang ch\u1ecdn \u0111\u1ebfn nh\u00f3m 103 \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00e0nh nh\u00f3m 103a t\u01b0\u01a1ng \u1ee9ng. C\u00e1c nh\u00f3m kh\u00e1c kh\u00f4ng ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i th\u00ec s\u1ebd kh\u00f4ng b\u1ecb c\u1eadp nh\u1eadt.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/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. Ki\u00ea\u0309m tra nho\u0301m nga\u0300nh ngh\u00ea\u0300 th\u01b0\u0323c t\u00ea\u0301 pha\u0301t sinh tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u00ea\u0309 ki\u00ea\u0309m tra xem c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1 c\u0169 b\u1ecb chia t\u00e1ch \u0111ang \u0111\u01b0\u01a1\u0323c ph\u00e2\u0300n m\u00ea\u0300m li\u00ea\u0323t k\u00ea \u0111\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n chuy\u00ea\u0309n \u0111\u00f4\u0309i co\u0301 chi\u0301nh xa\u0301c hay ch\u01b0a, anh\/chi\u0323 co\u0301 th\u00ea\u0309 t\u00edch ch\u1ecdn B\u1ecf qua tr\u00ean th\u00f4ng b\u00e1o v\u00e0 v\u00e0o ph\u1ea7n m\u1ec1m \u0111\u1ec3 ki\u00ea\u0309m tra la\u0323i th\u00f4ng tin nho\u0301m nga\u0300nh ngh\u00ea\u0300 tr\u01b0\u01a1\u0301c khi th\u01b0\u0323c hi\u00ea\u0323n chuy\u00ea\u0309n \u0111\u00f4\u0309i ta\u0323i ca\u0301c vi\u0323 tri\u0301 sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ki\u00ea\u0309m tra thi\u00ea\u0301t l\u00e2\u0323p nho\u0301m nga\u0300nh ngh\u00ea\u0300 tr\u00ean Tu\u0300y cho\u0323n chung:<br \/>\n&#8211; Va\u0300o<strong> Ti\u00ea\u0323n i\u0301ch va\u0300 thi\u00ea\u0301t l\u00e2\u0323p\\Tu\u0300y cho\u0323n\\Tu\u0300y cho\u0323n chung\\Thu\u00ea\u0301\\Nho\u0301m nga\u0300nh ngh\u00ea\u0300.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-79225\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/1-3-1600x777.png\" alt=\"\" width=\"1600\" height=\"777\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/1-3-1600x777.png 1600w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3-768x373.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3-1536x746.png 1536w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3-100x49.png 100w, \/accounting\/wp-content\/uploads\/2026\/07\/1-3.png 1611w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Ki\u00ea\u0309m tra tr\u00ean danh mu\u0323c VTHH:<\/strong><br \/>\n&#8211; Va\u0300o <strong>Ti\u00ea\u0323n i\u0301ch va\u0300 thi\u00ea\u0301t l\u00e2\u0323p\\T\u00e2\u0301t ca\u0309 danh mu\u0323c\\Danh mu\u0323c v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a,<\/strong> ki\u00ea\u0309m tra th\u00f4ng tin nho\u0301m nga\u0300nh ngh\u00ea\u0300 ta\u0323i c\u00f4\u0323t t\u01b0\u01a1ng \u01b0\u0301ng:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-79227\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/2-1600x752.png\" alt=\"\" width=\"1600\" height=\"752\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/2-1600x752.png 1600w, \/accounting\/wp-content\/uploads\/2026\/07\/2-768x361.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/2-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/2-1536x722.png 1536w, \/accounting\/wp-content\/uploads\/2026\/07\/2-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/2-100x47.png 100w, \/accounting\/wp-content\/uploads\/2026\/07\/2.png 1639w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Ki\u00ea\u0309m tra tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300:<\/strong><br \/>\n\u0110\u00ea\u0309 ki\u00ea\u0309m tra xem ca\u0301c nho\u0301m nga\u0300nh ngh\u00ea\u0300 \u0111a\u0303 pha\u0301t sinh tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300, anh\\chi\u0323 xem ta\u0323i <strong>Ba\u0309ng k\u00ea ho\u0301a \u0111\u01a1n, ch\u01b0\u0301ng t\u01b0\u0300 ha\u0300ng ho\u0301a di\u0323ch vu\u0323 ba\u0301n ra theo PP tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu (m\u00e2\u0303u qua\u0309n tri\u0323)<\/strong> ta\u0323i c\u00f4\u0323t <strong>Nho\u0301m nga\u0300nh ngh\u00ea\u0300 <\/strong>ho\u1eb7c anh ch\u1ecb ki\u1ec3m tra tr\u00ean <strong>S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng <\/strong>t\u1ea1i c\u1ed9t <strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-79229\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/3-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/3-1600x767.png 1600w, \/accounting\/wp-content\/uploads\/2026\/07\/3-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/3-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/07\/3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/07\/3.png 1645w\" 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>2.3. Ca\u0309nh ba\u0301o nguy c\u01a1 sai d\u01b0\u0303 li\u00ea\u0323u khi bo\u0309 qua chuy\u00ea\u0309n \u0111\u00f4\u0309i nho\u0301m nga\u0300nh ngh\u00ea\u0300<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u s\u1eed d\u1ee5ng \u0111\u00fang <strong>danh m\u1ee5c Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>\u00a0m\u01a1\u0301i nh\u00e2\u0301t.<\/li>\n<li>N\u1ebfu anh\/chi\u0323 cho\u0323n bo\u0309 qua chuy\u00ea\u0309n \u0111\u00f4\u0309i nho\u0301m nga\u0300nh ngh\u00ea\u0300 thi\u0300 khi th\u01b0\u0323c hi\u00ea\u0323n l\u00e2\u0323p t\u01a1\u0300 khai, ph\u00e2\u0300n m\u00ea\u0300m se\u0303 hi\u00ea\u0309n thi\u0323 ca\u0309nh ba\u0301o sau:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-79233\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/4.png\" alt=\"\" width=\"1284\" height=\"726\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/4.png 1284w, \/accounting\/wp-content\/uploads\/2026\/07\/4-768x434.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/4-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/4-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/4-100x57.png 100w\" sizes=\"(max-width: 1284px) 100vw, 1284px\" \/><\/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>2.4. H\u01b0\u1edbng d\u1eabn KH c\u00f3 nhu c\u1ea7u sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u1edbi<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p anh chi\u0323 co\u0301 nhu c\u00e2\u0300u sao l\u01b0u d\u01b0\u0303 li\u00ea\u0323u tr\u01b0\u01a1\u0301c khi chuy\u00ea\u0309n \u0111\u00f4\u0309i nho\u0301m nga\u0300nh ngh\u00ea\u0300 thi\u0300 th\u01b0\u0323c hi\u00ea\u0323n theo ca\u0301c b\u01b0\u01a1\u0301c sau:\n<ul style=\"list-style-type: disc;\">\n<li>B\u01b0\u01a1\u0301c 1: Nh\u00e2\u0301n <strong>Bo\u0309 qua<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-79217\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/misa-updated-image-3.png\" alt=\"\" width=\"1251\" height=\"811\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>B\u01b0\u01a1\u0301c 2: Th\u01b0\u0323c hi\u00ea\u0323n ch\u01b0\u0301c n\u0103ng sao l\u01b0u d\u01b0\u0303 li\u00ea\u0323u theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/sao-luu-du-lieu\/\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y<\/a><\/strong>.<\/li>\n<li>B\u01b0\u01a1\u0301c 3: Sau khi d\u01b0\u0303 li\u00ea\u0323u \u0111a\u0303 \u0111\u01b0\u01a1\u0323c sao l\u01b0u thi\u0300 anh\/chi\u0323 \u0111\u0103ng nh\u00e2\u0323p la\u0323i va\u0300o ph\u00e2\u0300n m\u00ea\u0300m \u0111\u00ea\u0309 ti\u00ea\u0301p tu\u0323c th\u01b0\u0323c hi\u00ea\u0323n chuy\u00ea\u0309n \u0111\u00f4\u0309i.<\/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>2.5. L\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i nh\u00f3m ng\u00e0nh ngh\u1ec1<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div class=\"text-message-content textbox-content high-light-text others-message-first my-message-first message-content text-start relative w-fit max-w-full other-message message-common bg-Message-Primary text-Neutral-Primary-900 &#091;&amp;_.highlight&#093;:bg-Yellow-Primary-600-Disabled\" data-v-8fb77dbf=\"\">\n<ol>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u tr\u01b0\u1edbc \u0111\u00e2y \u0111ang s\u1eed d\u1ee5ng chung m\u1ed9t nh\u00f3m ng\u00e0nh ngh\u1ec1 cho c\u1ea3 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT 0% v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/strong><br \/>\nAnh\/ch\u1ecb n\u00ean l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i cho <strong>nh\u00f3m c\u00f3 s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb nhi\u1ec1u h\u01a1n<\/strong> \u0111\u1ec3 gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng ch\u1ec9nh s\u1eeda sau chuy\u1ec3n \u0111\u1ed5i. \u0110\u1ed1i v\u1edbi nh\u00f3m c\u00f2n l\u1ea1i (\u00edt ch\u1ee9ng t\u1eeb h\u01a1n), anh\/ch\u1ecb v\u00e0o t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u1edbi.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p ch\u1ecdn nh\u1ea7m nh\u00f3m ng\u00e0nh ngh\u1ec1 khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i:<\/strong><br \/>\nAnh\/ch\u1ecb c\u00f3 th\u1ec3 l\u00e0m theo 2 ph\u01b0\u01a1ng \u00e1n sau:<\/p>\n<ul>\n<li><strong>Ph\u01b0\u01a1ng \u00e1n 1:<\/strong> N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb b\u1ecb nh\u1ea7m \u00edt ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, anh\/ch\u1ecb vui l\u00f2ng v\u00e0o t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u00e3 b\u1ecb c\u1eadp nh\u1eadt sai \u0111\u1ec3 ch\u1ec9nh s\u1eeda l\u1ea1i \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/li>\n<li><strong>Ph\u01b0\u01a1ng \u00e1n 2: <\/strong>N\u1ebfu c\u00f3 sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, anh ch\u1ecb c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i l\u1ea1i nh\u00f3m ng\u00e0nh ngh\u1ec1. Xem h\u01b0\u1edbng d\u1eabn ph\u1ee5c h\u1ed3i l\u1ea1i d\u1eef li\u1ec7u <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phuc-hoi-du-lieu\/\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y<\/a><\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">L\u01b0u \u00fd v\u1ec1 ph\u1ea1m vi c\u1eadp nh\u1eadt khi chuy\u1ec3n \u0111\u1ed5i:<br \/>\n<\/strong><strong style=\"font-family: inherit; font-size: inherit;\">V\u00ed d\u1ee5:<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> V\u1eadt t\u01b0 A trong danh m\u1ee5c \u0111ang \u0111\u01b0\u1ee3c khai b\u00e1o nh\u00f3m ng\u00e0nh ngh\u1ec1 <\/span><strong style=\"font-family: inherit; font-size: inherit;\">103<\/strong><span style=\"font-family: inherit; font-size: inherit;\">. Tuy nhi\u00ean, tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, v\u1eadt t\u01b0 A l\u1ea1i \u0111ang ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1 <\/span><strong style=\"font-family: inherit; font-size: inherit;\">101<\/strong><span style=\"font-family: inherit; font-size: inherit;\">. Khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i nh\u00f3m <\/span><strong style=\"font-family: inherit; font-size: inherit;\">103<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> sang <\/span><strong style=\"font-family: inherit; font-size: inherit;\">103a\/103b\/103c<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, ph\u1ea7n m\u1ec1m <\/span><strong style=\"font-family: inherit; font-size: inherit;\">ch\u1ec9 c\u1eadp nh\u1eadt c\u00e1c ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng nh\u00f3m 103 sang nh\u00f3m m\u1edbi<\/strong><span style=\"font-family: inherit; font-size: inherit;\">. C\u00e1c ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng nh\u00f3m <\/span><strong style=\"font-family: inherit; font-size: inherit;\">101<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> s\u1ebd <\/span><strong style=\"font-family: inherit; font-size: inherit;\">kh\u00f4ng b\u1ecb thay \u0111\u1ed5i<\/strong><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/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-79157","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\/79157","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=79157"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79157\/revisions"}],"predecessor-version":[{"id":79613,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79157\/revisions\/79613"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=79157"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=79157"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=79157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}