{"id":47153,"date":"2026-02-11T10:42:04","date_gmt":"2026-02-11T03:42:04","guid":{"rendered":"\/vi\/?post_type=ht_kb&p=47153"},"modified":"2026-05-13T10:06:53","modified_gmt":"2026-05-13T03:06:53","slug":"s2c-hkd-mobile","status":"publish","type":"ht_kb","link":"\/vi\/kb\/s2c-hkd-mobile","title":{"rendered":"S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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 S2c<\/strong><\/span>-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed<\/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 nh\u00f3m h\u1ed9 kinh doanh (HKD), c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf <\/strong><\/span>TNCN<\/strong>\u00a0t\u00ednh theo\u00a0thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>.<\/p>\n

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

S\u1ed5 S2c-HKD<\/strong> nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ed5ng h\u1ee3p chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd ph\u00e1t sinh trong k\u1ef3, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p cho HKD v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

D\u1eef li\u1ec7u tr\u00ean s\u1ed5 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1ef1a t\u1eeb:<\/p>\n

    \n
  • \n

    Doanh thu:<\/b> T\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u00e1t sinh trong k\u1ef3 k\u00ea khai.<\/p>\n<\/li>\n

  • \n

    Chi ph\u00ed:<\/b>\u00a0L\u1ea5y tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n R\u00e0 so\u00e1t chi ph\u00ed<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, chi ti\u1ebft theo t\u1eebng m\u1ee5c chi v\u00e0 b\u00e1m s\u00e1t danh m\u1ee5c chi ph\u00ed h\u1ee3p l\u00fd quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0.<\/p>\n<\/li>\n<\/ul>\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 S2c<\/strong><\/span>-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed<\/b>\u00a0t\u1eeb danh s\u00e1ch.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o<\/p>\n

      \n
    • Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o c\u1ea7n xem v\u00e0 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!<\/strong><\/em><\/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 S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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 nh\u00f3m h\u1ed9 kinh doanh (HKD), c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng…<\/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-47153","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-ke-toan"],"yoast_head":"\nS2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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\/s2c-hkd-mobile\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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 nh\u00f3m h\u1ed9 kinh doanh (HKD), c\u00e1 nh\u00e2n kinh doanh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/s2c-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=\"2026-05-13T03:06:53+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=\"2 ph\u00fat\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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\/s2c-hkd-mobile","og_locale":"vi_VN","og_type":"article","og_title":"S2c-HKD: S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed 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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