{"id":46915,"date":"2026-02-10T08:53:01","date_gmt":"2026-02-10T01:53:01","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=46915"},"modified":"2026-05-18T09:46:23","modified_gmt":"2026-05-18T02:46:23","slug":"s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu","status":"publish","type":"ht_kb","link":"\/vi\/kb\/s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu","title":{"rendered":"S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan\u00a0<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 xem <\/span><b>S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\"> tr\u00ean MISA CukCuk Web Desktop (\u00e1p d\u1ee5ng cho <\/span><b>th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed5 n\u00e0y \u00e1p d\u1ee5ng cho nh\u00f3m H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf TNCN:<\/b><span style=\"font-weight: 400;\"> T\u00ednh theo thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/li>\n<\/ul>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4><strong>2.1.<\/strong> <b>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o<\/b><\/h4>\n<p><b>S\u1ed5 S2b-HKD<\/b><span style=\"font-weight: 400;\"> nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ed5ng h\u1ee3p doanh thu v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/p>\n<p>S\u1ed5\u00a0<strong>S2b-HKD<\/strong>\u00a0\u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh\u00a0<strong>t\u1ed5ng h\u1ee3p t\u1eeb h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3 k\u00ea khai<\/strong>\u00a0(bao g\u1ed3m\u00a0<strong>h\u00f3a \u0111\u01a1n gi\u1ea5y<\/strong>\u00a0v\u00e0\u00a0<strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0theo d\u1eef li\u1ec7u ghi nh\u1eadn tr\u00ean ph\u1ea7n m\u1ec1m), sau \u0111\u00f3\u00a0<strong>gom nh\u00f3m theo ng\u00e0nh ngh\u1ec1 kinh doanh<\/strong>\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li><strong>Doanh thu<\/strong>\u00a0theo t\u1eebng\u00a0<strong>nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>.<\/li>\n<li><strong>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong>\u00a0theo t\u1eebng\u00a0<strong>nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>.<\/li>\n<\/ul>\n<h4><strong>2.2. Xem b\u00e1o c\u00e1o<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 xem s\u1ed5 <\/span><b>S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b><span style=\"font-weight: 400;\"> V\u00e0o <\/span><b>K\u00ea khai thu\u1ebf HKD<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn<\/span><b> S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh <\/b><span style=\"font-weight: 400;\">v\u00e0<\/span> <span style=\"font-weight: 400;\">ch\u1ecdn s\u1ed5 <\/span><b>S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 <\/b><span style=\"font-weight: 400;\">t\u1ea1i c\u1ed9t theo th\u00f4ng t\u01b0 152<\/span><span style=\"font-weight: 400;\">\/2025\/TT-BTC.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46917\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b.png\" alt=\"\" width=\"1920\" height=\"919\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b.png 1920w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-1600x766.png 1600w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-768x368.png 768w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-50x24.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-1536x735.png 1536w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-60x29.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/6-truy-caajp-s2b-100x48.png 100w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2<\/b><span style=\"font-weight: 400;\">: Thi\u1ebft l\u1eadp c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 2 c\u00e1ch \u0111\u1ec3 thi\u1ebft l\u1eadp tham s\u1ed1 b\u00e1o c\u00e1o:<\/span><\/p>\n<p><b>C\u00e1ch 1:<\/b> Ch\u1ecdn nhanh k\u1ef3 b\u00e1o c\u00e1o<\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i d\u00f2ng<\/span><b> K\u1ef3 b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn th\u1eddi gian mu\u1ed1n xem b\u00e1o c\u00e1o v\u00e0 nh\u1ea5n <\/span><b>L\u1ea5y d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46921\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b.png\" alt=\"\" width=\"1920\" height=\"867\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b.png 1920w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-1600x723.png 1600w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-768x347.png 768w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-50x23.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-1536x694.png 1536w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-60x27.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/7-chon-ky-bc-s2b-100x45.png 100w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><b>C\u00e1ch 2: <\/b>T\u00f9y ch\u1ec9nh tham s\u1ed1 b\u00e1o c\u00e1o<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>Ch\u1ecdn b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46923\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b.png\" alt=\"\" width=\"1920\" height=\"919\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b.png 1920w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-1600x766.png 1600w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-768x368.png 768w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-50x24.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-1536x735.png 1536w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-60x29.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/8-chon-bc-s2b-100x48.png 100w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o c\u1ea7n xem<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i d\u00f2ng <\/span><b>T\u1ed5ng h\u1ee3p theo T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> L\u1ecdc v\u00e0 xem doanh thu theo c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/span>\n<ul style=\"list-style-type: disc;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>T\u1ea5t c\u1ea3:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec3n th\u1ecb doanh thu c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>KCT (Kh\u00f4ng ch\u1ecbu thu\u1ebf):<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 hi\u1ec3n th\u1ecb doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>1%, 2%, 3%, 5%:<\/b><span style=\"font-weight: 400;\"> L\u1ecdc ri\u00eang doanh thu theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46925\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/9-chi-tiet-con-bc-s2b.png\" alt=\"\" width=\"559\" height=\"364\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/9-chi-tiet-con-bc-s2b.png 559w, \/vi\/wp-content\/uploads\/2026\/02\/9-chi-tiet-con-bc-s2b-50x33.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/9-chi-tiet-con-bc-s2b-60x39.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/9-chi-tiet-con-bc-s2b-100x65.png 100w\" sizes=\"auto, (max-width: 559px) 100vw, 559px\" \/><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">T\u1ea1i d\u00f2ng <\/span><b>T\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb theo<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span>\n<ul style=\"list-style-type: disc;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1ecdn <\/span><b>T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o tr\u00ean ph\u1ea7n m\u1ec1m trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1ecdn <\/span><b>H\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh H\u0110\u0110T<\/b><span style=\"font-weight: 400;\">: Ch\u1ec9 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46927\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/10-s2b.png\" alt=\"\" width=\"552\" height=\"354\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/10-s2b.png 552w, \/vi\/wp-content\/uploads\/2026\/02\/10-s2b-50x32.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/10-s2b-60x38.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/10-s2b-100x64.png 100w\" sizes=\"auto, (max-width: 552px) 100vw, 552px\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m theo ngh\u1ecb \u0111\u1ecbnh: <\/b><span style=\"font-weight: 400;\">T\u00edch v\u00e0o \u00f4 n\u00e0y n\u1ebfu anh\/ch\u1ecb mu\u1ed1n t\u00e1ch ri\u00eang ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo ngh\u1ecb \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>\u0110\u1ed3ng \u00fd<\/b><span style=\"font-weight: 400;\">.<\/span> <span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u theo t\u1eebng nh\u00f3m danh m\u1ee5c ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 3:<\/b><span style=\"font-weight: 400;\"> Xu\u1ea5t kh\u1ea9u s\u1ed5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>Xu\u1ea5t kh\u1ea9u.<\/b><span style=\"font-weight: 400;\"> S\u1ed5 s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng Excel.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-46929\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau.png\" alt=\"\" width=\"1920\" height=\"867\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau.png 1920w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-1600x723.png 1600w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-768x347.png 768w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-50x23.png 50w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-1536x694.png 1536w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-60x27.png 60w, \/vi\/wp-content\/uploads\/2026\/02\/11-xuat-khau-100x45.png 100w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 xem S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop (\u00e1p d\u1ee5ng cho th\u00f4ng t\u01b0 152\/2025\/TT-BTC). S\u1ed5 n\u00e0y \u00e1p d\u1ee5ng cho nh\u00f3m H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p&#8230;<\/p>\n","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1491],"ht-kb-tag":[],"class_list":["post-46915","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. 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S\u1ed5 n\u00e0y \u00e1p d\u1ee5ng cho nh\u00f3m H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu\" \/>\n<meta property=\"og:site_name\" content=\"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-18T02:46:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 ph\u00fat\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"\/vi\/kb\/s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu","og_locale":"vi_VN","og_type":"article","og_title":"S2b-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","og_description":"1. 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