{"id":47127,"date":"2026-02-11T10:21:46","date_gmt":"2026-02-11T03:21:46","guid":{"rendered":"\/vi\/?post_type=ht_kb&p=47127"},"modified":"2026-05-13T10:06:00","modified_gmt":"2026-05-13T03:06:00","slug":"s2a-hkd-mobile","status":"publish","type":"ht_kb","link":"\/vi\/kb\/s2a-hkd-mobile","title":{"rendered":"S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/strong><\/h3>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 xem <\/span>S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b> t\u1ea1i MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i (\u00e1p d\u1ee5ng cho <\/span>th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/b>).<\/span><\/p>\n

S\u1ed5 n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu.<\/span><\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
2.1. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o\u00a0<\/strong><\/h5>\n

S\u1ed5 S2a-HKD<\/b> d\u00f9ng \u0111\u1ec3 theo d\u00f5i, t\u1ed5ng h\u1ee3p doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

D\u1eef li\u1ec7u tr\u00ean s\u1ed5 S2a-HKD \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n gi\u1ea5y v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) ph\u00e1t sinh trong k\u1ef3 k\u00ea khai.<\/span><\/p>\n

2.2. Xem b\u00e1o c\u00e1o<\/strong><\/h5>\n

B\u01b0\u1edbc 1:<\/strong> Truy c\u1eadp \u1ee9ng d\u1ee5ng CukCuk B\u00e1n h\u00e0ng tr\u00ean \u0111i\u1ec7n tho\u1ea1i, t\u1ea1i m\u00e0n h\u00ecnh ch\u00ednh, ch\u1ecdn K\u00ea khai thu\u1ebf.<\/strong><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2:<\/strong> T\u1ea1i \u0111\u00e2y, ch\u1ecdn tab S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/strong> v\u00e0 ch\u1ecdn danh m\u1ee5c S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh (Theo th\u00f4ng t\u01b0 s\u1ed1 152\/2025\/TT-BTC) m\u1edbi.<\/strong><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn m\u1eabu s\u1ed5 S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b>\u00a0t\u1eeb danh s\u00e1ch.<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 4:<\/strong> Thi\u1ebft l\u1eadp tham s\u1ed1 b\u00e1o c\u00e1o<\/p>\n

    \n
  • Ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o c\u1ea7n xem<\/span><\/li>\n
  • T\u1ea1i d\u00f2ng <\/span>T\u1ed5ng h\u1ee3p theo T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT:<\/b> L\u1ecdc v\u00e0 xem doanh thu theo c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/span>\n
      \n
    • T\u1ea5t c\u1ea3:<\/b> Hi\u1ec3n th\u1ecb doanh thu c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n
    • KCT (Kh\u00f4ng ch\u1ecbu thu\u1ebf):<\/b> Ch\u1ec9 hi\u1ec3n th\u1ecb doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n
    • 1%, 2%, 3%, 5%:<\/b> 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
    • T\u1ea1i d\u00f2ng <\/span>T\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb theo<\/b>:\u00a0<\/span>\n
        \n
      • Ch\u1ecdn <\/span>T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b>: 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
      • Ch\u1ecdn <\/span>H\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh H\u0110\u0110T<\/b>: 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
          \n
        • T\u00e1ch thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m theo ngh\u1ecb \u0111\u1ecbnh: <\/b>T\u00edch v\u00e0o \u00f4 n\u00e0y \u0111\u1ec3 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
        • Xem chi ti\u1ebft h\u00e0ng h\u00f3a: <\/strong>T\u00edch v\u00e0o \u00f4 n\u00e0y \u0111\u1ec3 b\u00e1o c\u00e1o hi\u1ec3n th\u1ecb chi ti\u1ebft \u0111\u1ebfn t\u1eebng m\u1eb7t h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n trong k\u1ef3 k\u00ea khai.<\/li>\n
        • Nh\u1ea5n <\/span>Xem b\u00e1o c\u00e1o<\/b><\/span>. H<\/span>\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb b\u1ea3n xem tr\u01b0\u1edbc c\u1ee7a s\u1ed5 d\u01b0\u1edbi d\u1ea1ng PDF <\/b>theo c\u00e1c tham s\u1ed1 \u0111\u00e3 thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n

          \"\"<\/p>\n

          Ch\u00fac anh\/ch\u1ecb thao t\u00e1c th\u00e0nh c\u00f4ng!<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

          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 S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i (\u00e1p d\u1ee5ng cho th\u00f4ng t\u01b0 152\/2025\/TT-BTC). S\u1ed5 n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo…<\/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-47127","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-ke-toan"],"yoast_head":"\nS2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng - 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\/s2a-hkd-mobile\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng - 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 c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/s2a-hkd-mobile\" \/>\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=\"2026-05-13T03:06:00+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":"S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng - 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\/s2a-hkd-mobile","og_locale":"vi_VN","og_type":"article","og_title":"S2a-HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i MISA CukCuk tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","og_description":"1. 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