{"id":4223,"date":"2026-03-03T17:37:34","date_gmt":"2026-03-03T10:37:34","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4223"},"modified":"2026-03-03T17:37:34","modified_gmt":"2026-03-03T10:37:34","slug":"thong-tu-152-2025-tt-btc-huong-dan-ke-toan-cho-cac-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-152-2025-tt-btc-huong-dan-ke-toan-cho-cac-ho-kinh-doanh-ca-nhan-kinh-doanh\/","title":{"rendered":"Th\u00f4ng t\u01b0 152\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh"},"content":{"rendered":"

\"toan-van-thong-tu-152\"<\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n<\/span>——-<\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n<\/span>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span>
\n<\/span>—————<\/span><\/td>\n<\/tr>\n
S\u1ed1: 152\/2025\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

TH\u00d4NG T\u01af<\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN K\u1ebe TO\u00c1N CHO C\u00c1C H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 56\/2024\/QH15 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2024;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2024 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 149\/2025\/QH15 ng\u00e0y 11 th\u00e1ng 12 n\u0103m 2025;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2025\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 166\/2025\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 06 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2025\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n
  2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 2. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/span><\/p>\n

    Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a m\u00ecnh l\u00e0m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean mua, b\u00e1n t\u00e0i s\u1ea3n ki\u00eam nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

    \u0110i\u1ec1u 3. V\u1ec1 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

      \n
    1. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n,…) tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1eb1ng b\u1ea3n gi\u1ea5y.<\/span><\/li>\n
    2. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ed1i thi\u1ec3u l\u00e0 05 n\u0103m, \u0111\u1ed1i v\u1edbi th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n
    3. Ngo\u00e0i c\u00e1c s\u1ed5 k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam c\u00e1c s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c s\u1eeda \u0111\u1ed5i l\u1ea1i bi\u1ec3u m\u1eabu c\u00e1c s\u1ed5 k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb. S\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c m\u1edf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i l\u1ea1i bi\u1ec3u m\u1eabu v\u1eabn ph\u1ea3i ghi r\u00f5 t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; h\u1ecd t\u00ean v\u00e0 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n
    4. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n

      Ch\u01b0\u01a1ng II<\/span><\/p>\n

      QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/span><\/p>\n

      M\u1ee5c 1. K\u1ebe TO\u00c1N T\u1ea0I H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH THU\u1ed8C \u0110\u1ed0I T\u01af\u1ee2NG KH\u00d4NG CH\u1ecaU THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, KH\u00d4NG PH\u1ea2I N\u1ed8P THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/p>\n

      \u0110i\u1ec1u 4. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n

        \n
      1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (m\u1eabu s\u1ed1 S1a-HKD) sau \u0111\u00e2y \u0111\u1ec3 ghi ch\u00e9p doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n\n\n\n
        H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

        \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

        M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

        		M\u1eabu s\u1ed1 S1a-HKD<\/b>
        \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00a0<\/span><\/p>\n

        S\u1ed4 DOANH THU B\u00c1N H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4<\/span><\/p>\n

        \u0110\u1ecba \u0111i\u1ec3m kinh doanh: \u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

        K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

        \u0110\u01a1n v\u1ecb t\u00ednh:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
        Ng\u00e0y th\u00e1ng<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
        A<\/span><\/td>\nB<\/span><\/td>\n1<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
        \u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00a0<\/span><\/p>\n\n\n\n
        \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
        \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/<\/b>
        \n<\/b>C\u00c1 NH\u00c2N KINH DOANH<\/b>
        \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00a0<\/span><\/p>\n

          \n
        1. Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n
        2. a) S\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c m\u1edf \u0111\u1ec3 ghi doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, x\u00e1c \u0111\u1ecbnh h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hay kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 d\u00f9ng s\u1ed5 n\u00e0y \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
        3. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

          – C\u1ed9t A: Ghi ng\u00e0y, th\u00e1ng ghi s\u1ed5.<\/span><\/p>\n

          – C\u1ed9t B: Ghi di\u1ec5n gi\u1ea3i doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 ghi theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ho\u1eb7c theo \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

          – C\u1ed9t 1: Ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

          M\u1ee5c 2. K\u1ebe TO\u00c1N T\u1ea0I H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH THU\u1ed8C \u0110\u1ed0I T\u01af\u1ee2NG CH\u1ecaU THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, PH\u1ea2I N\u1ed8P THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/p>\n

          H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i <\/span>\u0110i\u1ec1u 5<\/span> ho\u1eb7c <\/span>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

          \u0110i\u1ec1u 5. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu<\/span><\/p>\n

            \n
          1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng l\u00e0 H\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n
          2. S\u1ed5 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ol>\n

            2.1. S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S2a-HKD)<\/span><\/p>\n

            H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng s\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo m\u1eabu sau \u0111\u00e2y \u0111\u1ec3 ghi ch\u00e9p doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/span><\/p>\n\n\n\n
            H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

            \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

            M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

            		M\u1eabu s\u1ed1 S2a-HKD<\/b>
            \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u00a0<\/span><\/p>\n

            S\u1ed4 DOANH THU B\u00c1N H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4<\/span><\/p>\n

            \u0110\u1ecba \u0111i\u1ec3m kinh doanh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

            K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

            \u0110\u01a1n v\u1ecb t\u00ednh:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
            Ch\u1ee9ng t\u1eeb<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
            S\u1ed1 hi\u1ec7u<\/span><\/td>\nNg\u00e0y, th\u00e1ng<\/span><\/td>\n<\/tr>\n
            A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n1<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n1. Ng\u00e0nh ngh\u1ec1 ….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026..<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (1)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf TNCN<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n2. Ng\u00e0nh ngh\u1ec1….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026..<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (2)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf TNCN<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n3. Ng\u00e0nh ngh\u1ec1 ….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026..<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (3)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf TNCN<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u00a0<\/span><\/p>\n\n\n\n
            \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
            \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/ C\u00c1 NH\u00c2N KINH DOANH<\/b>
            \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u00a0<\/span><\/p>\n

            2.2. Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/p>\n

              \n
            1. a) S\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c m\u1edf \u0111\u1ec3 ghi doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng nh\u00f3m danh m\u1ee5c ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT ho\u1eb7c c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u nh\u00f3m ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec s\u1ed5 n\u00e0y c\u00f3 th\u1ec3 m\u1edf cho t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT ho\u1eb7c c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf cung c\u1ea5p d\u1eef li\u1ec7u n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng s\u1ed5 n\u00e0y \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNCN ph\u1ea3i n\u1ed9p v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
            2. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

              – C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

              – C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT ho\u1eb7c c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\n

              – C\u1ed9t 1: Ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 theo t\u1eebng ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT ho\u1eb7c c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN. Tr\u00ean c\u01a1 s\u1edf doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u00ednh ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % ho\u1eb7c c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t. D\u00f2ng cu\u1ed1i c\u00f9ng ghi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

              \u0110i\u1ec1u 6. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu v\u00e0 thu\u1ebf TNCN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n

                \n
              1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/li>\n<\/ol>\n

                H\u00f3a \u0111\u01a1n, B\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng) v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00e1c l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu, thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                  \n
                1. S\u1ed5 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ol>\n

                  2.1. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng c\u00e1c s\u1ed5 k\u1ebf to\u00e1n theo danh m\u1ee5c sau \u0111\u00e2y<\/span><\/p>\n\n\n\n\n\n\n\n
                  STT<\/span><\/td>\nT\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\nK\u00fd hi\u1ec7u<\/span><\/td>\n<\/tr>\n
                  1<\/span><\/td>\nS\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\nM\u1eabu s\u1ed1 S2b-HKD<\/span><\/td>\n<\/tr>\n
                  2<\/span><\/td>\nS\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed<\/span><\/td>\nM\u1eabu s\u1ed1 S2c-HKD<\/span><\/td>\n<\/tr>\n
                  3<\/span><\/td>\nS\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/td>\nM\u1eabu s\u1ed1 S2d-HKD<\/span><\/td>\n<\/tr>\n
                  4<\/span><\/td>\nS\u1ed5 chi ti\u1ebft ti\u1ec1n<\/span><\/td>\nM\u1eabu s\u1ed1 S2e-HKD<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  2.2. Bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n

                  2.2.1. S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S2b-HKD)<\/span><\/p>\n\n\n\n
                  H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

                  \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                  M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

                  		M\u1eabu s\u1ed1 S2b-HKD<\/b>
                  \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  \u00a0<\/span><\/p>\n

                  S\u1ed4 DOANH THU B\u00c1N H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4<\/span><\/p>\n

                  \u0110\u1ecba \u0111i\u1ec3m kinh doanh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                  K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                  \u0110\u01a1n v\u1ecb t\u00ednh:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                  Ch\u1ee9ng t\u1eeb<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
                  S\u1ed1 hi\u1ec7u<\/span><\/td>\nNg\u00e0y, th\u00e1ng<\/span><\/td>\n<\/tr>\n
                  A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n1<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n1. Ng\u00e0nh ngh\u1ec1 ….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (1)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n2. Ng\u00e0nh ngh\u1ec1….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (2)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n3. Ng\u00e0nh ngh\u1ec1….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (3)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n4. Ng\u00e0nh ngh\u1ec1 ….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (4)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n5. Ng\u00e0nh ngh\u1ec1….<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng c\u1ed9ng (5)<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nThu\u1ebf GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                  \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  \u00a0<\/span><\/p>\n\n\n\n
                  \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
                  \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/ C\u00c1 NH\u00c2N KINH DOANH<\/b>
                  \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  \u00a0<\/span><\/p>\n

                  Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5:<\/span><\/p>\n

                    \n
                  1. a) S\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c m\u1edf \u0111\u1ec3 ghi doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng nh\u00f3m danh m\u1ee5c ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u nh\u00f3m ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec s\u1ed5 n\u00e0y c\u00f3 th\u1ec3 m\u1edf cho t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf cung c\u1ea5p d\u1eef li\u1ec7u n\u1ed9p thu\u1ebf GTGT th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng s\u1ed5 n\u00e0y \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
                  2. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

                    – C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

                    – C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/span><\/p>\n

                    – C\u1ed9t 1: Ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 theo t\u1eebng ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Tr\u00ean c\u01a1 s\u1edf doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u00ednh ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo t\u1eebng ng\u00e0nh ngh\u1ec1 c\u00f3 c\u00f9ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. D\u00f2ng cu\u1ed1i c\u00f9ng ghi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

                    2.2.2. S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu s\u1ed1 S2c-HKD)<\/span><\/p>\n\n\n\n
                    H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

                    \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                    M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

                    		M\u1eabu s\u1ed1 S2c-HKD<\/b>
                    \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    \u00a0<\/span><\/p>\n

                    S\u1ed4 CHI TI\u1ebeT DOANH THU, CHI PH\u00cd<\/span><\/p>\n

                    T\u00ean \u0111\u1ecba \u0111i\u1ec3m kinh doanh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                    K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                    \u0110\u01a1n v\u1ecb t\u00ednh:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                    Ch\u1ee9ng t\u1eeb<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
                    S\u1ed1 hi\u1ec7u<\/span><\/td>\nNg\u00e0y, th\u00e1ng<\/span><\/td>\n<\/tr>\n
                    A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n1<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n1. Doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n2. Chi ph\u00ed h\u1ee3p l\u00fd<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\na) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nb) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh; chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi 01 th\u00e1ng.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nc) Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nd) Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, internet, v\u1eadn chuy\u1ec3n, thu\u00ea t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nd) Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf. Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\ne) C\u00e1c kho\u1ea3n chi kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh…<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n3. Ch\u00eanh l\u1ec7ch {(3) = (1) – (2)}<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                    \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n4. T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p {(4) = (3) x thu\u1ebf su\u1ea5t}<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    \u00a0<\/span><\/p>\n\n\n\n
                    \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
                    \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/<\/b>
                    \n<\/b>C\u00c1 NH\u00c2N KINH DOANH<\/b>
                    \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5:<\/span><\/p>\n

                      \n
                    1. a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edf s\u1ed5 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf cung c\u1ea5p d\u1eef li\u1ec7u n\u1ed9p thu\u1ebf TNCN th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng s\u1ed5 n\u00e0y \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
                    2. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

                      – C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

                      – C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/p>\n

                      – C\u1ed9t 1: Ghi s\u1ed1 ti\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng n\u1ed9i dung n\u00eau t\u1ea1i c\u1ed9t C.<\/span><\/p>\n

                      – D\u00f2ng 1: H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f3 th\u1ec3 ghi theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u00f9y theo nhu c\u1ea7u c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

                      – D\u00f2ng 2: Ghi t\u1ed5ng chi ph\u00ed h\u1ee3p l\u00fd tr\u00ean c\u01a1 s\u1edf c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c c\u00f3 th\u1ec3 ghi theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u00f9y theo nhu c\u1ea7u c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

                      – H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u00ednh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng doanh thu v\u00e0 t\u1ed5ng chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

                      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                      2.2.3. S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu s\u1ed1 S2d-HKD)<\/span><\/p>\n\n\n\n
                      H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

                      \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                      M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

                      		M\u1eabu s\u1ed1 S2d-HKD<\/b>
                      \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \u00a0<\/span><\/p>\n

                      S\u1ed4 CHI TI\u1ebeT V\u1eacT LI\u1ec6U, D\u1ee4NG C\u1ee4, S\u1ea2N PH\u1ea8M, H\u00c0NG H\u00d3A<\/span><\/p>\n

                      T\u00ean v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                      K\u1ef3 k\u00ea khai \u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                      Ch\u1ee9ng t\u1eeb<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\n\u0110\u01a1n v\u1ecb t\u00ednh<\/span><\/td>\n\u0110\u01a1n gi\u00e1<\/span><\/td>\nNh\u1eadp<\/span><\/td>\nXu\u1ea5t<\/span><\/td>\nT\u1ed3n<\/span><\/td>\nGhi ch\u00fa<\/span><\/td>\n<\/tr>\n
                      S\u1ed1 hi\u1ec7u<\/span><\/td>\nNg\u00e0y, th\u00e1ng<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng<\/span><\/td>\nTh\u00e0nh ti\u1ec1n<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng<\/span><\/td>\nTh\u00e0nh ti\u1ec1n<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng<\/span><\/td>\nTh\u00e0nh ti\u1ec1n<\/span><\/td>\n<\/tr>\n
                      A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\nD<\/span><\/td>\n1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n6<\/span><\/td>\n7<\/span><\/td>\n8<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nS\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u1ed9ng ph\u00e1t sinh trong k\u00fd<\/span><\/td>\nX<\/span><\/td>\nX<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nX<\/span><\/td>\nX<\/span><\/td>\nX<\/span><\/td>\nX<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \u00a0<\/span><\/p>\n\n\n\n
                      \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
                      \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/<\/b>
                      \n<\/b>C\u00c1 NH\u00c2N KINH DOANH<\/b>
                      \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \u00a0<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5:<\/span><\/p>\n

                        \n
                      1. a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edf s\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd v\u1ec1 t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t, t\u1ed3n cho t\u1eebng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/li>\n
                      2. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

                        – C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

                        – C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/p>\n

                        – C\u1ed9t D: \u0110\u01a1n v\u1ecb t\u00ednh c\u1ee7a v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/p>\n

                        – C\u1ed9t 1: Ghi \u0111\u01a1n gi\u00e1 nh\u1eadp, xu\u1ea5t, t\u1ed3n c\u1ee7a t\u1eebng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a. Trong \u0111\u00f3, \u0111\u01a1n gi\u00e1 nh\u1eadp kho c\u1ee7a t\u1eebng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/p>\n

                        \u0110\u01a1n gi\u00e1 xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang cho t\u1eebng lo\u1ea1i v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n\n
                        \u0110\u01a1n gi\u00e1 xu\u1ea5t kho<\/span><\/td>\n=<\/span><\/td>\n(Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n \u0111\u1ea7u k\u1ef3 + Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp trong k\u1ef3)<\/span><\/td>\n<\/tr>\n
                        (S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n \u0111\u1ea7u k\u1ef3 + S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp trong k\u1ef3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        – C\u1ed9t 2: Ghi s\u1ed1 l\u01b0\u1ee3ng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u1eadp kho.<\/span><\/p>\n

                        – C\u1ed9t 3: Ghi gi\u00e1 tr\u1ecb (th\u00e0nh ti\u1ec1n) v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u1eadp kho (C\u1ed9t 3 = C\u1ed9t 1 x C\u1ed9t 2).<\/span><\/p>\n

                        – C\u1ed9t 4: Ghi s\u1ed1 l\u01b0\u1ee3ng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t kho.<\/span><\/p>\n

                        – C\u1ed9t 5: Ghi gi\u00e1 tr\u1ecb (th\u00e0nh ti\u1ec1n) v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t kho (C\u1ed9t 5 = C\u1ed9t 1 x C\u1ed9t 4).<\/span><\/p>\n

                        – C\u1ed9t 6: Ghi s\u1ed1 l\u01b0\u1ee3ng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n

                        – C\u1ed9t 7: Ghi gi\u00e1 tr\u1ecb (th\u00e0nh ti\u1ec1n) v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho (C\u1ed9t 7 = C\u1ed9t 1 x C\u1ed9t 6)<\/span><\/p>\n

                        2.2.4. S\u1ed5 chi ti\u1ebft ti\u1ec1n (M\u1eabu s\u1ed1 S2e-HKD)<\/span><\/p>\n\n\n\n
                        H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

                        \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                        M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

                        		M\u1eabu s\u1ed1 S2e-HKD<\/b>
                        \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        \u00a0<\/span><\/p>\n

                        S\u1ed4 CHI TI\u1ebeT TI\u1ec0N<\/span><\/p>\n

                        K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                        \u0110\u01a1n v\u1ecb t\u00ednh: \u2026.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                        Ch\u1ee9ng t\u1eeb<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
                        S\u1ed1 hi\u1ec7u<\/span><\/td>\nNg\u00e0y th\u00e1ng<\/span><\/td>\nThu\/G\u1eedi v\u00e0o<\/span><\/td>\nChi\/R\u00fat ra<\/span><\/td>\n<\/tr>\n
                        A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n1<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n m\u1eb7t<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n m\u1eb7t \u0111\u1ea7u k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng ti\u1ec1n thu v\u00e0o trong k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng ti\u1ec1n chi ra trong k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n m\u1eb7t t\u1ed3n cu\u1ed1i k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nNg\u00e2n h\u00e0ng….<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n g\u1eedi \u0111\u1ea7u k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng g\u1eedi v\u00e0o trong k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nT\u1ed5ng ti\u1ec1n r\u00fat ra trong k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nTi\u1ec1n g\u1eedi cu\u1ed1i k\u1ef3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nNg\u00e2n h\u00e0ng…<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                        \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u2026.<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        \u00a0<\/span><\/p>\n\n\n\n
                        \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
                        \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/<\/b>
                        \n<\/b>C\u00c1 NH\u00c2N KINH DOANH<\/b>
                        \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5:<\/span><\/p>\n

                          \n
                        1. a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft ti\u1ec1n \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh thu, chi b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n (ti\u1ec1n g\u1eedi \u0111\u1ec3 thanh to\u00e1n) trong t\u00e0i kho\u1ea3n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 m\u1edf s\u1ed5 n\u00e0y chi ti\u1ebft theo t\u1eebng lo\u1ea1i ti\u1ec1n (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n). \u0110\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 theo d\u00f5i ri\u00eang s\u1ed1 ti\u1ec1n g\u1eedi t\u1ea1i t\u1eebng ng\u00e2n h\u00e0ng ho\u1eb7c t\u1eebng t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n.<\/span><\/li>\n
                        2. b) Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/span><\/li>\n<\/ol>\n

                          – C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

                          – C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/p>\n

                          – C\u1ed9t 1,2: Ghi s\u1ed1 ti\u1ec1n thu, chi ti\u1ec1n m\u1eb7t ho\u1eb7c s\u1ed1 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n g\u1eedi v\u00e0o, r\u00fat ra.<\/span><\/p>\n

                          Cu\u1ed1i k\u1ef3, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u00ednh ra s\u1ed1 ti\u1ec1n m\u1eb7t thu, chi, t\u1ed3n qu\u1ef9 v\u00e0 s\u1ed1 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n g\u1eedi v\u00e0o, r\u00fat ra, d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

                          M\u1ee5c 3. K\u1ebe TO\u00c1N T\u1ea0I H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH C\u00d3 HO\u1ea0T \u0110\u1ed8NG THU\u1ed8C DI\u1ec6N CH\u1ecaU C\u00c1C LO\u1ea0I THU\u1ebe KH\u00c1C<\/span><\/p>\n

                          \u0110i\u1ec1u 7. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/span><\/p>\n

                          Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t) th\u00ec s\u1eed d\u1ee5ng th\u00eam s\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c (M\u1eabu s\u1ed1 S3a-HKD) nh\u01b0 sau:<\/span><\/p>\n\n\n\n
                          H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH: <\/b>\u2026..<\/span><\/p>\n

                          \u0110\u1ecba ch\u1ec9: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                          M\u00e3 s\u1ed1 thu\u1ebf: <\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n

                          		M\u1eabu s\u1ed1 S3a-HKD<\/b>
                          \n<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          \u00a0<\/span><\/p>\n

                          S\u1ed4 THEO D\u00d5I NGH\u0128A V\u1ee4 THU\u1ebe KH\u00c1C<\/span><\/p>\n

                          \u0110\u1ecba \u0111i\u1ec3m kinh doanh: \u2026\u2026\u2026\u2026..<\/span><\/p>\n

                          K\u1ef3 k\u00ea khai: \u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                          \u0110\u01a1n v\u1ecb t\u00ednh:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                          Ng\u00e0y th\u00e1ng ghi s\u1ed5<\/span><\/td>\nDi\u1ec5n gi\u1ea3i<\/span><\/td>\nL\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf<\/span><\/td>\nM\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i<\/span><\/td>\nGi\u00e1 t\u00ednh thu\u1ebf\/01 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\nThu\u1ebf su\u1ea5t<\/span><\/td>\nC\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/span><\/td>\n<\/tr>\n
                          Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\nThu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/td>\nThu\u1ebf t\u00e0i nguy\u00ean<\/span><\/td>\nThu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/td>\n<\/tr>\n
                          \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 %<\/span><\/td>\n\u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i (n\u1ebfu c\u00f3)<\/span><\/td>\nS\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n
                          A<\/span><\/td>\nB<\/span><\/td>\n1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n6<\/span><\/td>\n7<\/span><\/td>\n8<\/span><\/td>\n9<\/span><\/td>\n10<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
                          T\u1ed5ng c\u1ed9ng<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          \u00a0<\/span><\/p>\n\n\n\n
                          \u00a0<\/span><\/td>\nNg\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/i>
                          \n<\/span><\/i>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N H\u1ed8 KINH DOANH\/<\/b>
                          \n<\/b>C\u00c1 NH\u00c2N KINH DOANH<\/b>
                          \n<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5:<\/span><\/p>\n

                          – C\u1ed9t A: Ghi ng\u00e0y, th\u00e1ng ghi s\u1ed5.<\/span><\/p>\n

                          – C\u1ed9t B: Ghi di\u1ec5n gi\u1ea3i n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/p>\n

                          – C\u1ed9t 1: Ghi l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

                          – C\u1ed9t 2: Ghi m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

                          – C\u1ed9t 3: Gi\u00e1 t\u00ednh thu\u1ebf\/01 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                          – C\u1ed9t 4: Ghi m\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

                          – C\u1ed9t 5: Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % (C\u1ed9t 5 = C\u1ed9t 1 x C\u1ed9t 3 x C\u1ed9t 4).<\/span><\/p>\n

                          – C\u1ed9t 6: T\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i (C\u1ed9t 6 = C\u1ed9t 1 x C\u1ed9t 2).<\/span><\/p>\n

                          – C\u1ed9t 7: T\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p (C\u1ed9t 7= C\u1ed9t 5+ C\u1ed9t 6).<\/span><\/p>\n

                          – C\u1ed9t 8: T\u00ednh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p (C\u1ed9t 8 = C\u1ed9t 1 x C\u1ed9t 2).<\/span><\/p>\n

                          – C\u1ed9t 9: T\u00ednh thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p (C\u1ed9t 9 = C\u1ed9t 1x C\u1ed9t 3 x C\u1ed9t 4).<\/span><\/p>\n

                          – C\u1ed9t 10: T\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p (C\u1ed9t 10= C\u1ed9t 1 x C\u1ed9t 3 x C\u1ed9t 4).<\/span><\/p>\n

                          Ch\u01b0\u01a1ng III<\/span><\/p>\n

                          T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/p>\n

                          \u0110i\u1ec1u 8. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/p>\n

                            \n
                          1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/li>\n
                          2. Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC ng\u00e0y 11\/10\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/li>\n
                          3. \u1ee6y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, Thu\u1ebf c\u00e1c T\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                          4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/li>\n<\/ol>\n

                            \u00a0<\/span><\/p>\n\n\n\n

                            \n<\/span>N\u01a1i nh\u1eadn:<\/i><\/b>
                            \n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
                            \n<\/span>– Th\u1ee7 t\u01b0\u1edbng v\u00e0 c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
                            \n<\/span>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
                            \n<\/span>– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
                            \n<\/span>– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
                            \n<\/span>– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c H\u1ed9i;<\/span>
                            \n<\/span>– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
                            \n<\/span>– Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                            \n<\/span>– To\u00e0 \u00e1n Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                            \n<\/span>– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
                            \n<\/span>– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
                            \n<\/span>– Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<\/span>
                            \n<\/span>– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                            \n<\/span>– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
                            \n<\/span>– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
                            \n<\/span>– Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
                            \n<\/span>– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n v\u00e0 Qu\u1ea3n l\u00fd x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
                            \n<\/span>– Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam;<\/span>
                            \n<\/span>– H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;<\/span>
                            \n<\/span>– C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 ph\u00e1p lu\u1eadt;<\/span>
                            \n<\/span>– C\u00f4ng b\u00e1o; C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed: Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                            \n<\/span>– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                            \n<\/span>– L\u01b0u: VT, C\u1ee5c QLKT (100 b\u1ea3n)<\/span><\/td>\n                            		KT. B\u1ed8 TR\u01af\u1edeNG<\/span>
                            \n<\/span>TH\u1ee8 TR\u01af\u1edeNG<\/span>
                            \n<\/span>
                            \n<\/span>
                            \n<\/span>
                            \n<\/span>
                            \n<\/span>Nguy\u1ec5n \u0110\u1ee9c T\u00e2m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"
                            <\/div>
                            <\/div>