{"id":633,"date":"2025-11-03T14:07:53","date_gmt":"2025-11-03T07:07:53","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=633"},"modified":"2025-11-03T14:29:25","modified_gmt":"2025-11-03T07:29:25","slug":"huong-dan-ap-dung-hoa-don-dien-tu-va-so-sach-ke-toan-cho-ho-kinh-doanh-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=633","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n cho H\u1ed9 Kinh Doanh t\u1eeb n\u0103m 2026"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">1. B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd<\/h2>\n\n\n\n<p>T\u1eeb n\u0103m 2026, h\u1ed9 kinh doanh (HKD) t\u1ea1i Vi\u1ec7t Nam <strong>b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n chu\u1ea9n<\/strong>. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u nh\u1eb1m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minh b\u1ea1ch doanh thu \u2013 chi ph\u00ed.<\/li>\n\n\n\n<li>Gi\u00fap c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, k\u00ea khai ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li>T\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho HKD n\u00e2ng c\u1ea5p l\u00ean doanh nghi\u1ec7p khi c\u1ea7n.<\/li>\n<\/ul>\n\n\n\n<p>Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi, HKD ph\u1ea3i:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u01a1 b\u1ea3n (qu\u1ef9, doanh thu, chi ph\u00ed, kho).<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1ed1i thi\u1ec3u 10 n\u0103m.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2.1 Ch\u1ecdn ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c ph\u1ea7n m\u1ec1m ph\u1ed5 bi\u1ebfn: M-Invoice, meInvoice, Viettel Invoice, BKAV\u2026<\/li>\n\n\n\n<li>L\u1ef1a ch\u1ecdn ph\u1ea7n m\u1ec1m c\u00f3 t\u00ednh n\u0103ng: t\u1ea1o h\u00f3a \u0111\u01a1n, tra c\u1ee9u, xu\u1ea5t b\u00e1o c\u00e1o doanh thu \u2013 chi ph\u00ed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.2 Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u s\u1ed5 s\u00e1ch<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp b\u1ea3ng danh m\u1ee5c t\u00e0i kho\u1ea3n: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, doanh thu, chi ph\u00ed, kho.<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb m\u1eabu s\u1ed5 qu\u1ef9, s\u1ed5 chi ti\u1ebft, s\u1ed5 kho.<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9: nh\u00e2n s\u1ef1 ghi ch\u00e9p, ph\u00ea duy\u1ec7t h\u00f3a \u0111\u01a1n, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.3 Ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n thu \u2013 chi.<\/li>\n\n\n\n<li>Ph\u00e2n bi\u1ec7t doanh thu, chi ph\u00ed h\u1ee3p l\u1ec7 \u0111\u1ec3 k\u00ea khai thu\u1ebf.<\/li>\n\n\n\n<li>Bi\u1ebft l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT, TNCN (n\u1ebfu \u00e1p d\u1ee5ng).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">3.1 T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Nh\u1eadp th\u00f4ng tin: t\u00ean kh\u00e1ch h\u00e0ng, MST, \u0111\u1ecba ch\u1ec9, s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh t\u1ed5ng ti\u1ec1n, thu\u1ebf GTGT.<\/li>\n\n\n\n<li>Xu\u1ea5t h\u00f3a \u0111\u01a1n, g\u1eedi cho kh\u00e1ch h\u00e0ng qua email ho\u1eb7c PDF.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">3.2 L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed t\u1ed1i thi\u1ec3u 10 n\u0103m.<\/li>\n\n\n\n<li>Sao l\u01b0u d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh m\u1ea5t d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>M\u1ed7i h\u00f3a \u0111\u01a1n c\u1ea7n c\u00f3 <strong>m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4.1 S\u1ed5 qu\u1ef9<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi ch\u00e9p t\u1ea5t c\u1ea3 ti\u1ec1n m\u1eb7t ra \u2013 v\u00e0o.<\/li>\n\n\n\n<li>M\u1ed7i giao d\u1ecbch ghi \u0111\u1ea7y \u0111\u1ee7: ng\u00e0y, n\u1ed9i dung, s\u1ed1 ti\u1ec1n, \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.2 S\u1ed5 doanh thu \u2013 chi ph\u00ed<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu: ghi nh\u1eadn doanh thu t\u1eeb b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Chi ph\u00ed: nguy\u00ean v\u1eadt li\u1ec7u, thu\u00ea m\u1eb7t b\u1eb1ng, chi ph\u00ed v\u1eadn h\u00e0nh.<\/li>\n\n\n\n<li>M\u1ed7i d\u00f2ng c\u1ea7n k\u00e8m h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.3 S\u1ed5 kho<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn xu\u1ea5t \u2013 nh\u1eadp h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Theo d\u00f5i t\u1ed3n kho \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi doanh thu.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.4 B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed h\u00e0ng th\u00e1ng\/qu\u00fd.<\/li>\n\n\n\n<li>Xu\u1ea5t b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p thu\u1ebf, theo d\u00f5i l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. V\u00ed d\u1ee5 minh h\u1ecda<\/h2>\n\n\n\n<p>Gi\u1ea3 s\u1eed HKD <strong>b\u00e1n tr\u00e0 s\u1eefa<\/strong>, doanh thu th\u00e1ng 1\/2026 nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ng\u00e0y<\/th><th>H\u00f3a \u0111\u01a1n<\/th><th>Kh\u00e1ch h\u00e0ng<\/th><th>Doanh thu<\/th><th>Chi ph\u00ed nguy\u00ean li\u1ec7u<\/th><th>Chi ph\u00ed kh\u00e1c<\/th><th>L\u1ee3i nhu\u1eadn<\/th><\/tr><\/thead><tbody><tr><td>03\/01<\/td><td>1<\/td><td>Nguy\u1ec5n A<\/td><td>1.500.000<\/td><td>500.000<\/td><td>200.000<\/td><td>800.000<\/td><\/tr><tr><td>05\/01<\/td><td>2<\/td><td>Tr\u1ea7n B<\/td><td>2.000.000<\/td><td>700.000<\/td><td>300.000<\/td><td>1.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u01b0\u1edbc 1<\/strong>: T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 001 v\u00e0 002 trong ph\u1ea7n m\u1ec1m.<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 2<\/strong>: Ghi doanh thu v\u00e0 chi ph\u00ed v\u00e0o s\u1ed5 qu\u1ef9 v\u00e0 s\u1ed5 doanh thu \u2013 chi ph\u00ed.<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 3<\/strong>: T\u1ed5ng h\u1ee3p l\u1ee3i nhu\u1eadn, xu\u1ea5t b\u00e1o c\u00e1o th\u00e1ng \u0111\u1ec3 n\u1ed9p c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">6. L\u1eddi khuy\u00ean cho HKD<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0110\u1ea7u t\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb s\u1edbm<\/strong>: chu\u1ea9n b\u1ecb tr\u01b0\u1edbc 2026 \u0111\u1ec3 kh\u00f4ng b\u1ecb \u00e1p l\u1ef1c.<\/li>\n\n\n\n<li><strong>\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1<\/strong> ho\u1eb7c t\u1ef1 h\u1ecdc: ghi s\u1ed5, h\u1ea1ch to\u00e1n, xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li><strong>\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/strong>: h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 m\u00e3 x\u00e1c th\u1ef1c, s\u1ed5 s\u00e1ch \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n<li><strong>Sao l\u01b0u d\u1eef li\u1ec7u th\u01b0\u1eddng xuy\u00ean<\/strong> \u0111\u1ec3 tr\u00e1nh m\u1ea5t m\u00e1t th\u00f4ng tin.<\/li>\n\n\n\n<li><strong>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p<\/strong> n\u1ebfu mu\u1ed1n m\u1edf r\u1ed9ng quy m\u00f4.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">7. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n chu\u1ea9n t\u1eeb 2026 l\u00e0 <strong>b\u01b0\u1edbc \u0111i b\u1eaft bu\u1ed9c<\/strong> cho m\u1ecdi h\u1ed9 kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00fap <strong>tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/strong>, tr\u00e1nh r\u1ee7i ro ki\u1ec3m tra thu\u1ebf.<\/li>\n\n\n\n<li>Gi\u00fap <strong>qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch<\/strong> v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb n\u1ec1n t\u1ea3ng cho vi\u1ec7c <strong>chuy\u1ec3n \u0111\u1ed5i HKD l\u00ean doanh nghi\u1ec7p<\/strong> n\u1ebfu mu\u1ed1n m\u1edf r\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p>HKD c\u1ea7n <strong>ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ph\u1ea7n m\u1ec1m, s\u1ed5 s\u00e1ch, nh\u00e2n s\u1ef1 v\u00e0 ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n<\/strong> t\u1eeb n\u0103m 2025 \u0111\u1ec3 b\u01b0\u1edbc sang 2026 thu\u1eadn l\u1ee3i, an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd T\u1eeb n\u0103m 2026, h\u1ed9 kinh doanh (HKD) t\u1ea1i Vi\u1ec7t Nam b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n chu\u1ea9n. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u nh\u1eb1m: Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi, HKD ph\u1ea3i: 2. Chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u00e1p&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=633\" rel=\"bookmark\"><span class=\"screen-reader-text\">H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n cho H\u1ed9 Kinh Doanh t\u1eeb n\u0103m 2026<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[39,38,41],"class_list":["post-633","post","type-post","status-publish","format-standard","hentry","category-thue","tag-39","tag-hkd","tag-hoa-don-dien-tu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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