{"id":33805,"date":"2025-02-12T14:41:44","date_gmt":"2025-02-12T07:41:44","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=33805"},"modified":"2025-02-12T14:41:44","modified_gmt":"2025-02-12T07:41:44","slug":"in-so-s52-h-so-chi-tiet-doanh-thu-san-xuat-kinh-doanh-dich-vu-theo-che-do-ke-toan-moi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-so-s52-h-so-chi-tiet-doanh-thu-san-xuat-kinh-doanh-dich-vu-theo-che-do-ke-toan-moi\/","title":{"rendered":"In s\u1ed5 S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in \u201cs\u1ed5 S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5\u201d theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh ghi nh\u1eadn doanh thu s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thay th\u1ebf Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 b\u1ed5 sung s\u1ed5 S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 v\u00e0 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u2013 S\u1ed5 chi ti\u1ebft doanh thu ph\u1ea3i m\u1edf theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>&#8211; C\u0103n c\u1ee9 ghi s\u1ed5 l\u00e0 H\u00f3a \u0111\u01a1n GTGT, c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<p>\u2013 Th\u00f4ng tin tr\u00ean s\u1ed5 t\u1ed1i thi\u1ec3u ph\u1ea3i bao g\u1ed3m:<\/p>\n<ul>\n<li>Ng\u00e0y, th\u00e1ng ghi s\u1ed5<\/li>\n<li>S\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi s\u1ed5<\/li>\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u1ee7a ch\u1ee9ng t\u1eeb<\/li>\n<li>T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p<\/li>\n<li>\u0110\u01a1n gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/li>\n<li>S\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, trong \u0111\u00f3, v\u1edbi doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 doanh thu \u0110\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp thu v\u00e0 Thu t\u1eeb NSNN.<\/li>\n<li>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o doanh thu nh\u01b0 thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i.<\/li>\n<li>T\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh cu\u1ed1i th\u00e1ng, t\u00ednh s\u1ed1 l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu trong n\u0103m, t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o doanh thu trong n\u0103m, sau \u0111\u00f3 k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 trong n\u0103m.<\/li>\n<\/ul>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R3<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng in s\u1ed5 S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh ghi nh\u1eadn doanh thu s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o\u00a0<strong>B\u00e1o c\u00e1o\\B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn\u00a0<strong>S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33807 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/02\/3-3.png\" alt=\"\" width=\"1302\" height=\"679\" srcset=\"\/2025\/wp-content\/uploads\/2025\/02\/3-3.png 1302w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-300x156.png 300w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-1024x534.png 1024w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-768x401.png 768w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/02\/3-3-100x52.png 100w\" sizes=\"auto, (max-width: 1302px) 100vw, 1302px\" \/><\/p>\n<p>2. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o. T\u00edch ch\u1ecdn v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u1ea7n theo d\u00f5i tr\u00ean b\u00e1o c\u00e1o.<\/p>\n<p>Nh\u1ea5n<strong>\u00a0\u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p>3. \u00a0Ph\u1ea7n m\u1ec1m in m\u1eabu S52-H theo quy \u0111\u1ecbnh c\u1ee7a TT24\/2024\/TT-BTC.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33809 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/02\/4-3.png\" alt=\"\" width=\"1229\" height=\"782\" srcset=\"\/2025\/wp-content\/uploads\/2025\/02\/4-3.png 1229w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-300x191.png 300w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-1024x652.png 1024w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-768x489.png 768w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/02\/4-3-100x64.png 100w\" sizes=\"auto, (max-width: 1229px) 100vw, 1229px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33811 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/02\/5-2.png\" alt=\"\" width=\"1226\" height=\"781\" srcset=\"\/2025\/wp-content\/uploads\/2025\/02\/5-2.png 1226w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-300x191.png 300w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-1024x652.png 1024w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-768x489.png 768w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/02\/5-2-100x64.png 100w\" sizes=\"auto, (max-width: 1226px) 100vw, 1226px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in \u201cs\u1ed5 S52-H: S\u1ed5 chi ti\u1ebft doanh thu s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5\u201d theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh ghi nh\u1eadn doanh thu s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb. 2. Chi ti\u1ebft thay \u0111\u1ed5i&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[967],"ht-kb-tag":[],"class_list":["post-33805","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r3"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33805\/revisions"}],"predecessor-version":[{"id":33813,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33805\/revisions\/33813"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33805"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33805"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}