{"id":47141,"date":"2026-02-11T10:29:52","date_gmt":"2026-02-11T03:29:52","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=47141"},"modified":"2026-05-13T10:06:27","modified_gmt":"2026-05-13T03:06:27","slug":"s2b-hkd-mobile","status":"publish","type":"ht_kb","link":"\/vi\/kb\/s2b-hkd-mobile","title":{"rendered":"S2b-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":"<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>t\u1ea1i MISA CukCuk tr\u00ean <strong>\u0111i\u1ec7n tho\u1ea1<\/strong>i<span style=\"font-weight: 400;\">\u00a0(\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<h5><strong>2.1.<\/strong> <b>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o<\/b><\/h5>\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<h5><strong>2.2. Xem b\u00e1o c\u00e1o<\/strong><\/h5>\n<p><strong>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 <strong>K\u00ea khai thu\u1ebf.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46161 aligncenter\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-782x1600.jpg\" alt=\"\" width=\"300\" height=\"614\" srcset=\"\/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-782x1600.jpg 782w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-938x1920.jpg 938w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-768x1572.jpg 768w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-24x50.jpg 24w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-751x1536.jpg 751w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-1001x2048.jpg 1001w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-29x60.jpg 29w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1-49x100.jpg 49w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171511_SALE-1.jpg 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i \u0111\u00e2y, ch\u1ecdn tab <strong>S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/strong> v\u00e0 ch\u1ecdn danh m\u1ee5c <strong>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><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46185 aligncenter\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2.jpg\" alt=\"\" width=\"300\" height=\"354\" srcset=\"\/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2.jpg 1080w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2-768x906.jpg 768w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2-42x50.jpg 42w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2-51x60.jpg 51w, \/vi\/wp-content\/uploads\/2026\/01\/Screenshot_20260119_171611_SALE-2-85x100.jpg 85w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn m\u1eabu s\u1ed5 <strong>S2b-<\/strong><b>HKD: S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b>\u00a0t\u1eeb danh s\u00e1ch.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-47147\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3.jpg\" alt=\"\" width=\"300\" height=\"614\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3.jpg 1080w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-782x1600.jpg 782w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-938x1920.jpg 938w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-768x1572.jpg 768w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-24x50.jpg 24w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-751x1536.jpg 751w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-1001x2048.jpg 1001w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-29x60.jpg 29w, \/vi\/wp-content\/uploads\/2026\/02\/truy-cap-3-49x100.jpg 49w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Thi\u1ebft l\u1eadp tham s\u1ed1 b\u00e1o c\u00e1o<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o c\u1ea7n xem<\/span><\/li>\n<li><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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i d\u00f2ng <\/span><b>T\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb<\/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 <strong>Theo t<\/strong><\/span><b>\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 <strong>Theo h<\/strong><\/span><b>\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<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 \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<li aria-level=\"1\"><strong>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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><span style=\"font-weight: 400;\"><b>Xem b\u00e1o c\u00e1o<\/b><\/span><span style=\"font-weight: 400;\">. H<\/span><span style=\"font-weight: 400;\">\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb b\u1ea3n xem tr\u01b0\u1edbc c\u1ee7a s\u1ed5 d\u01b0\u1edbi d\u1ea1ng <b>PDF <\/b>theo c\u00e1c tham s\u1ed1 \u0111\u00e3 thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-47149\" src=\"\/vi\/wp-content\/uploads\/2026\/02\/So-S2b-HKD.png\" alt=\"\" width=\"300\" height=\"610\" srcset=\"\/vi\/wp-content\/uploads\/2026\/02\/So-S2b-HKD.png 393w, \/vi\/wp-content\/uploads\/2026\/02\/So-S2b-HKD-25x50.png 25w, \/vi\/wp-content\/uploads\/2026\/02\/So-S2b-HKD-30x60.png 30w, \/vi\/wp-content\/uploads\/2026\/02\/So-S2b-HKD-49x100.png 49w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><em><strong>Ch\u00fac anh\/ch\u1ecb thao t\u00e1c th\u00e0nh c\u00f4ng!<\/strong><\/em><\/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 t\u1ea1i MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i\u00a0(\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-47141","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 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\/s2b-hkd-mobile\" \/>\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 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. 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 t\u1ea1i MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i\u00a0(\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...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/s2b-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=\"2026-05-13T03:06:27+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 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\/s2b-hkd-mobile","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 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. 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 t\u1ea1i MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i\u00a0(\u00e1p d\u1ee5ng cho th\u00f4ng t\u01b0 152\/2025\/TT-BTC). 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