{"id":2155,"date":"2019-12-25T17:59:04","date_gmt":"2019-12-25T17:59:04","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2155"},"modified":"2025-11-17T14:10:02","modified_gmt":"2025-11-17T07:10:02","slug":"html_34000000","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/html_34000000\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m MISA SME 2015 l\u00ean MISA SME 2026?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 c\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m v\u00e0 chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb MISA SME.NET 2015 l\u00ean MISA SME 2026. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i an to\u00e0n, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>N\u00e2ng c\u1ea5p phi\u00ean b\u1ea3n MISA SME.NET 2015 l\u00ean R26 tr\u1edf l\u00ean<\/li>\n<li>B\u1ea3o tr\u00ec d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i<\/li>\n<li>C\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m MISA SME 2026 v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u<\/li>\n<li>Thi\u1ebft l\u1eadp, gh\u00e9p t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (n\u1ebfu c\u1ea7n)<\/li>\n<li>Th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i, ki\u1ec3m tra k\u1ebft qu\u1ea3 v\u00e0 n\u00e2ng c\u1ea5p b\u1ea3o m\u1eadt t\u00e0i kho\u1ea3n<\/li>\n<li>K\u00edch ho\u1ea1t GPSD v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u sau chuy\u1ec3n \u0111\u1ed5i<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME.NET<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 14pt;\"><strong><span style=\"color: red;\">L\u01b0u<\/span><\/strong><span style=\"color: red;\"><strong> \u00fd<\/strong>: <\/span><span style=\"color: #000000;\"><strong>Tr\u00ean m\u00e1y ch\u1ee7 ch\u1ee9a d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n \u0111\u1ed5i<\/strong><\/span><span style=\"color: red;\">, <\/span><span style=\"color: black;\">th\u1ef1c<\/span> <span style=\"color: black;\">hi\u1ec7n<\/span> <span style=\"color: black;\">c\u00e1c<\/span> <span style=\"color: black;\">b\u01b0\u1edbc<\/span> <span style=\"color: black;\">sau<\/span><span style=\"color: black;\">:<\/span><\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1. N\u00e2ng c\u1ea5p phi\u00ean b\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em style=\"font-size: 12pt; color: #1a1a1a;\"><span style=\"color: black;\">N\u00e2ng c\u1ea5p l\u00ean MISA SME.NET 2015 phi\u00ean b\u1ea3n <span style=\"color: red;\">R26 <\/span><span style=\"color: red;\">tr\u1edf<\/span> <span style=\"color: red;\">l\u00ean<\/span> (n\u1ebfu \u0111ang \u1edf phi\u00ean b\u1ea3n th\u1ea5p h\u01a1n).\u00a0<\/span><\/em><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">\u00a0<\/span><\/em><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Xem th\u00f4ng tin phi\u00ean b\u1ea3n \u0111ang s\u1eed d\u1ee5ng: V\u00e0o menu <strong>Tr\u1ee3 gi\u00fap\\Gi\u1edbi thi\u1ec7u\\Th\u00f4ng tin phi\u00ean b\u1ea3n.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> C\u1eadp nh\u1eadt l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t c\u1ee7a MISA SME.NET 2015: V\u00e0o menu <strong>Tr\u1ee3 gi\u00fap\\T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/strong>.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2. B\u1ea3o tr\u00ec d\u1eef li\u1ec7u<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Xem h\u01b0\u1edbng d\u1eabn <\/span><\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"\/2026\/kb\/html_29060000\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12pt;\"><strong>T\u1ea1i \u0111\u00e2y<\/strong><em>.<\/em><\/span><\/a><\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.3. Chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Th\u1ef1c<\/span> <span style=\"color: black;\">hi\u1ec7n<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">theo<\/span> <span style=\"color: black;\">h\u01b0\u1edbng<\/span> <span style=\"color: black;\">d\u1eabn<\/span> <span style=\"color: black;\">d\u01b0\u1edbi<\/span> <span style=\"color: black;\">\u0111\u00e2y<\/span><span style=\"color: black;\">.<\/span><\/em><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong><span style=\"font-size: 12pt;\"><a href=\"\/2026\/kb\/cai_dat_tren_may_tinh_chua_co_misa_sme_net_2017\/\" target=\"_blank\" rel=\"noopener\">C\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m MISA SME<\/a><\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 12pt;\">Chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o<\/span><span style=\"color: black;\"> menu <\/span><strong><span style=\"color: black;\">T\u1ec7p<\/span><span style=\"color: black;\">\\<\/span><span style=\"color: black;\">Chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n, <\/span><\/strong><span style=\"color: black;\">t\u00edch ch\u1ecdn<\/span><strong><span style=\"color: black;\"> MISA SME.NET 2015<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29296\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13.png\" alt=\"\" width=\"999\" height=\"705\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13.png 999w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-700x494.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-800x565.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-768x542.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_13-100x71.png 100w\" sizes=\"auto, (max-width: 999px) 100vw, 999px\" \/><br \/>\n<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong>Ti\u1ebfp theo<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t 5 m\u1ee5c chi ti\u1ebft sau \u0111\u1ec3 ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.3.1. Ch\u1ecdn d\u1eef li\u1ec7u MISA SME 2015<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i<\/span> <span style=\"color: black;\">m\u1ee5c<\/span> <strong><span style=\"color: black;\">M\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span> <span style=\"color: black;\">k\u1ebft n\u1ed1i<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">Nh\u1ea5n<\/span> <span style=\"color: black;\">bi\u1ec3u<\/span> <span style=\"color: black;\">t\u01b0\u1ee3ng<\/span><span style=\"color: black;\"> m\u0169i t\u00ean <\/span><span style=\"color: black;\">\u0111\u1ec3<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <span style=\"color: black;\">m\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span> <span style=\"color: black;\">ch\u1ee9a<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">c\u1ea7n<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span><span style=\"color: black;\">, <\/span><span style=\"color: black;\">th\u01b0\u1eddng<\/span> <span style=\"color: black;\">t\u00ean<\/span> <span style=\"color: black;\">m\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span> <span style=\"color: black;\">c\u00f3<\/span> <span style=\"color: black;\">d\u1ea1ng<\/span> <strong><span style=\"color: black;\">T\u00ean<\/span> <span style=\"color: black;\">m\u00e1y<\/span><span style=\"color: black;\">\\MISASME2015<\/span> <\/strong><span style=\"color: black;\">(VD: <\/span><span style=\"color: black;\"><strong>PMTAM\\MISASME2015<\/strong>).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:\u00a0<\/strong> <span style=\"color: black;\">T\u1ea1i<\/span> <span style=\"color: black;\">m\u1ee5c<\/span> <strong><span style=\"color: black;\">D\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">Ch\u1ecdn<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">mu\u1ed1n<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span><span style=\"color: black;\">.<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29298\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1.png\" alt=\"\" width=\"925\" height=\"649\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1.png 925w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-700x491.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-800x561.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-768x539.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_14-1-100x70.png 100w\" sizes=\"auto, (max-width: 925px) 100vw, 925px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: <span style=\"color: black;\">\u0110\u1ec3<\/span> <span style=\"color: black;\">bi\u1ebft<\/span> <span style=\"color: black;\">t\u00ean<\/span> <strong><span style=\"color: black;\">M\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span><span style=\"color: black;\"> SQL<\/span><\/strong><span style=\"color: black;\">, <\/span><span style=\"color: black;\">m\u1edf<\/span> <span style=\"color: black;\">ph\u1ea7n<\/span> <span style=\"color: black;\">m\u1ec1m<\/span> <strong><span style=\"color: black;\">MISA SME.NET <\/span><\/strong><span style=\"color: black;\"><strong>2015<\/strong> <\/span><span style=\"color: black;\">l\u00ean<\/span> <span style=\"color: black;\">v\u00e0<\/span> <span style=\"color: black;\">nh\u1ea5n<\/span> <strong><span style=\"color: black;\">M\u1edf<\/span> <span style=\"color: black;\">r\u1ed9ng<\/span><\/strong><span style=\"color: black;\">.<\/span><\/em><\/span><\/p>\n<p style=\"padding-left: 160px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16176\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/5.sme2015.png&quot;\" alt=\"\" width=\"400\" height=\"290\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/5.sme2015.png 400w, \/2026\/wp-content\/uploads\/2019\/12\/5.sme2015-50x36.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/5.sme2015-60x44.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/5.sme2015-100x73.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3.<\/strong> Nh\u1ea5n <strong>Ti\u1ebfp theo<\/strong>.<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.3.2. T\u1ea1o d\u1eef li\u1ec7u MISA SME<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1.<\/strong> <span style=\"color: black;\">T\u1ea1i<\/span> <span style=\"color: black;\">m\u1ee5c <\/span><strong><span style=\"color: black;\">M\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span> <span style=\"color: black;\">k\u1ebft n\u1ed1i<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">Ch\u1ecdn<\/span> <span style=\"color: black;\">m\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span> <span style=\"color: black;\">ch\u1ee9a<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">tr\u00ean<\/span><span style=\"color: black;\"> MISA SME 2023.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd<\/strong>:<\/span> <span style=\"color: black;\">\u0110\u1ec3<\/span> <span style=\"color: black;\">bi\u1ebft<\/span> <span style=\"color: black;\">t\u00ean <\/span><strong><span style=\"color: black;\">M\u00e1y<\/span> <span style=\"color: black;\">ch\u1ee7<\/span><span style=\"color: black;\"> k\u1ebft n\u1ed1i<\/span><\/strong><span style=\"color: black;\">, <\/span><span style=\"color: black;\">m\u1edf<\/span> <span style=\"color: black;\">ph\u1ea7n<\/span> <span style=\"color: black;\">m\u1ec1m <\/span><strong><span style=\"color: black;\">MISA SME\u00a0 <\/span><\/strong><span style=\"color: black;\">l\u00ean<\/span> <span style=\"color: black;\">v\u00e0<\/span> <span style=\"color: black;\">nh\u1ea5n <\/span><strong><span style=\"color: black;\">M\u1edf<\/span> <span style=\"color: black;\">r\u1ed9ng<\/span><\/strong><span style=\"color: black;\">.<\/span><\/em><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-56283\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/1-1.png\" alt=\"\" width=\"768\" height=\"500\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/1-1.png 768w, \/2026\/wp-content\/uploads\/2025\/11\/1-1-700x456.png 700w, \/2026\/wp-content\/uploads\/2025\/11\/1-1-50x33.png 50w, \/2026\/wp-content\/uploads\/2025\/11\/1-1-60x39.png 60w, \/2026\/wp-content\/uploads\/2025\/11\/1-1-100x65.png 100w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2.<\/strong> <span style=\"color: black;\">T\u1ea1i<\/span> <span style=\"color: black;\">m\u1ee5c <\/span><strong><span style=\"color: black;\">D\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">\u0110<\/span><span style=\"color: black;\">\u1eb7t<\/span> <span style=\"color: black;\">t\u00ean<\/span> <span style=\"color: black;\">cho<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span> <span style=\"color: black;\">s\u1ebd<\/span> <span style=\"color: black;\">d\u00f9ng<\/span> <span style=\"color: black;\">tr\u00ean<\/span><span style=\"color: black;\"> MISA SME<\/span><span style=\"color: black;\">.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"color: #333333;\">B\u01b0\u1edbc 3. <\/span><\/strong><strong style=\"color: #333333;\"><span style=\"color: black;\">\u0110\u01b0\u1eddng<\/span> <span style=\"color: black;\">d\u1eabn<\/span> <span style=\"color: black;\">l\u01b0u<\/span> <span style=\"color: black;\">tr\u1eef<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">Ch\u01b0\u01a1ng<\/span> <span style=\"color: black;\">tr\u00ecnh<\/span> <span style=\"color: black;\">\u0111\u00e3<\/span> <span style=\"color: black;\">ng\u1ea7m<\/span> <span style=\"color: black;\">\u0111\u1ecbnh<\/span> <span style=\"color: black;\">s\u1eb5n<\/span> <span style=\"color: black;\">\u0111\u01b0\u1eddng<\/span> <span style=\"color: black;\">d\u1eabn<\/span> <span style=\"color: black;\">l\u01b0u<\/span> <span style=\"color: black;\">tr\u1eef<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span> <span style=\"color: black;\">sau<\/span> <span style=\"color: black;\">khi<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">l\u00ean<\/span><span style=\"color: black;\">. <\/span><span style=\"color: black;\">C\u00f3<\/span> <span style=\"color: black;\">th\u1ec3<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <span style=\"color: black;\">l\u1ea1i<\/span> <span style=\"color: black;\">b\u1eb1ng<\/span> <span style=\"color: black;\">c\u00e1ch<\/span> <span style=\"color: black;\">nh\u1ea5n<\/span> <span style=\"color: black;\">v\u00e0o<\/span> <span style=\"color: black;\">bi\u1ec3u<\/span> <span style=\"color: black;\">t\u01b0\u1ee3ng &#8230;<\/span><\/span><\/p>\n<p><em style=\"font-size: 12pt; text-align: justify; color: #333333;\"><strong><span style=\"color: black;\">L\u01b0u<\/span><\/strong><span style=\"color: black;\"><strong> \u00fd<\/strong>:<\/span> <span style=\"color: black;\">N\u00ean<\/span> <span style=\"color: black;\">l\u01b0u<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">k\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span><span style=\"color: black;\"> sang \u1ed5 <\/span><span style=\"color: black;\">kh\u00e1c<\/span> <span style=\"color: black;\">v\u1edbi<\/span><span style=\"color: black;\"> \u1ed5 <\/span><span style=\"color: black;\">c\u00e0i<\/span> <span style=\"color: black;\">\u0111\u1eb7t<\/span><span style=\"color: black;\"> Windows <\/span><span style=\"color: black;\">c\u1ee7a<\/span> <span style=\"color: black;\">m\u00e1y<\/span> <span style=\"color: black;\">t\u00ednh<\/span><span style=\"color: black;\">, <\/span><span style=\"color: black;\">\u0111\u1ec3<\/span> <span style=\"color: black;\">tr\u00e1nh<\/span> <span style=\"color: black;\">tr\u01b0\u1eddng<\/span> <span style=\"color: black;\">h\u1ee3p<\/span> <span style=\"color: black;\">m\u1ea5t<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">khi<\/span> <span style=\"color: black;\">c\u00e0i<\/span> <span style=\"color: black;\">\u0111\u1eb7t<\/span> <span style=\"color: black;\">l\u1ea1i<\/span><span style=\"color: black;\"> Windows.<\/span><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29299\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15.png\" alt=\"\" width=\"927\" height=\"240\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15.png 927w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-700x181.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-800x207.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-768x199.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-50x13.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-60x16.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_15-100x26.png 100w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4.<\/strong> <span style=\"color: black;\">L\u1ef1a<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span><span style=\"color: black;\"> 1 <\/span><span style=\"color: black;\">trong<\/span><span style=\"color: black;\"> 2 <\/span><span style=\"color: black;\">c\u00e1ch<\/span> <span style=\"color: black;\">th\u1ee9c<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span>:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Chuy\u1ec3n<\/span> <span style=\"color: black;\">m\u1ed9t<\/span> <span style=\"color: black;\">ph\u1ea7n<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">tr\u00ean<\/span><span style=\"color: black;\"> MISA SME.NET <\/span><span style=\"color: black;\">2015 <\/span><span style=\"color: black;\">l\u00ean<\/span><span style=\"color: black;\"> MISA SME<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><em style=\"font-size: 12pt; text-align: justify;\"><span style=\"color: black;\">(<\/span><span style=\"color: black;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd d\u1eef li\u1ec7u li\u00ean n\u0103m (m\u1ed9t d\u1eef li\u1ec7u l\u00e0m cho nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh), <\/span><strong><span style=\"color: black;\">c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u00e0 ch\u1ed1t s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o n\u00ean ch\u1ec9 c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u n\u0103m hi\u1ec7n t\u1ea1i <\/span><\/strong><span style=\"color: black;\">t\u1eeb MISA SME.NET <\/span><span style=\"color: black;\">201<\/span><span style=\"color: black;\">5<\/span> <span style=\"color: black;\">l\u00ean tr\u00ean MISA SME \u0111\u1ec3 ti\u1ebfp t\u1ee5c l\u00e0m <\/span><span style=\"color: black;\">vi\u1ec7c<\/span><span style=\"color: black;\">).<\/span><\/em><\/p>\n<p><span style=\"font-size: 12pt;\">=&gt; <span style=\"color: black;\">T\u00edch<\/span> <span style=\"color: black;\">ch\u1ecdn <\/span><strong><span style=\"color: black;\">Chuy\u1ec3n<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">t\u1eeb<\/span> <span style=\"color: black;\">ng\u00e0y <\/span><\/strong><span style=\"color: black;\">v\u00e0<\/span> <span style=\"color: black;\">nh\u1eadp<\/span> <span style=\"color: black;\">ng\u00e0y<\/span> <span style=\"color: black;\">b\u1eaft<\/span> <span style=\"color: black;\">\u0111\u1ea7u<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span><span style=\"color: black;\">.<\/span><\/span><\/p>\n<p><span style=\"color: #999999;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29287\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_8.png\" alt=\"\" width=\"664\" height=\"141\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_8.png 664w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_8-50x11.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_8-60x13.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_8-100x21.png 100w\" sizes=\"auto, (max-width: 664px) 100vw, 664px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: black;\"><strong><span style=\"color: black;\">Chuy\u1ec3n<\/span> <span style=\"color: black;\">to\u00e0n<\/span> <span style=\"color: black;\">b\u1ed9<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">t\u1eeb<\/span><span style=\"color: black;\"> MISA SME.NET <\/span><span style=\"color: black;\">2015 <\/span><span style=\"color: black;\">l\u00ean<\/span><span style=\"color: black;\"> MISA SME<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><em style=\"font-size: 12pt;\"><span style=\"color: black;\">(<\/span><span style=\"color: black;\">\u00c1p<\/span> <span style=\"color: black;\">d\u1ee5ng<\/span> <span style=\"color: black;\">\u0111\u1ed1i<\/span> <span style=\"color: black;\">v\u1edbi<\/span> <span style=\"color: black;\">c\u00e1c<\/span> <span style=\"color: black;\">doanh<\/span> <span style=\"color: black;\">nghi\u1ec7p<\/span> <span style=\"color: black;\">c\u00f3<\/span> <span style=\"color: black;\">nhu<\/span> <span style=\"color: black;\">c\u1ea7u<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">to\u00e0n<\/span> <span style=\"color: black;\">b\u1ed9<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">t\u1eeb<\/span><span style=\"color: black;\"> MISA SME.NET <\/span><span style=\"color: black;\">2015 <\/span><span style=\"color: black;\">l\u00ean<\/span><span style=\"color: black;\"> MISA SME <\/span><span style=\"color: black;\">\u0111\u1ec3<\/span> <span style=\"color: black;\">theo<\/span> <span style=\"color: black;\">d\u00f5i<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">xuy\u00ean<\/span> <span style=\"color: black;\">su\u1ed1t<\/span> <span style=\"color: black;\">tr\u00ean<\/span> <span style=\"color: black;\">m\u1ed9t<\/span> <span style=\"color: black;\">ph\u1ea7n<\/span> <span style=\"color: black;\">m\u1ec1m<\/span><span style=\"color: black;\">).<\/span><\/em><\/p>\n<p><span style=\"font-size: 12pt;\">=&gt; <span style=\"color: black;\">T\u00edch<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <strong><span style=\"color: black;\">Chuy\u1ec3n<\/span> <span style=\"color: black;\">to\u00e0n<\/span> <span style=\"color: black;\">b\u1ed9<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">l\u00ean<\/span><span style=\"color: black;\"> MISA SME<\/span><\/strong><span style=\"color: black;\">.<\/span><\/span><\/p>\n<p><span style=\"color: #999999;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29286\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_7.png\" alt=\"\" width=\"664\" height=\"141\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_7.png 664w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_7-50x11.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_7-60x13.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_7-100x21.png 100w\" sizes=\"auto, (max-width: 664px) 100vw, 664px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 5.<\/strong> <span style=\"color: black;\">V\u1edbi<\/span> <span style=\"color: black;\">d\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">theo<\/span> <span style=\"color: black;\">Q\u011048, <\/span><span style=\"color: black;\">ch\u01b0\u01a1ng<\/span> <span style=\"color: black;\">tr\u00ecnh<\/span> <span style=\"color: black;\">hi\u1ec3n<\/span> <span style=\"color: black;\">th\u1ecb<\/span> <span style=\"color: black;\">th\u00eam<\/span> <span style=\"color: black;\">t\u00f9y<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <strong><span style=\"color: black;\">C\u1eadp<\/span> <span style=\"color: black;\">nh\u1eadt<\/span> <span style=\"color: black;\">theo<\/span><\/strong><span style=\"color: black;\"><strong> TT133\/2016\/TT-BTC<\/strong>:<br \/>\n<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">N\u1ebfu<\/span> <strong><span style=\"color: black;\">t\u00edch<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">D\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">sau<\/span> <span style=\"color: black;\">khi<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">s\u1ebd<\/span> <span style=\"color: black;\">\u0111\u01b0\u1ee3c<\/span> <span style=\"color: black;\">c\u1eadp<\/span> <span style=\"color: black;\">nh\u1eadt<\/span> <span style=\"color: black;\">theo<\/span><span style=\"color: black;\"> TT133.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">N\u1ebfu<\/span> <strong><span style=\"color: black;\">kh\u00f4ng<\/span> <span style=\"color: black;\">t\u00edch<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span><\/strong><span style=\"color: black;\">: <\/span><span style=\"color: black;\">D\u1eef<\/span> <span style=\"color: black;\">li\u1ec7u<\/span> <span style=\"color: black;\">sau<\/span> <span style=\"color: black;\">khi<\/span> <span style=\"color: black;\">chuy\u1ec3n<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">s\u1ebd<\/span> <span style=\"color: black;\">gi\u1eef<\/span> <span style=\"color: black;\">nguy\u00ean<\/span> <span style=\"color: black;\">theo<\/span><span style=\"color: black;\"> Q\u0110 48.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-align: left;\"><span style=\"font-size: 12pt;\"><em><span style=\"color: red;\"><strong>L\u01b0u \u00fd<\/strong>:<\/span> <span style=\"color: red;\">V\u1edbi c\u00e1c d\u1eef li\u1ec7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2017, n\u1ebfu c\u1eadp nh\u1eadt TT133 th\u00ec s\u1ebd kh\u00f4ng th\u1ec3 xem \u0111\u01b0\u1ee3c c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o ch\u1ebf \u0111\u1ed9 theo Q\u011048 cho c\u00e1c n\u0103m <\/span><span style=\"color: red;\">tr\u01b0\u1edbc<\/span> <span style=\"color: red;\">2017 <\/span><span style=\"color: red;\">n\u1eefa.<\/span><\/em><\/span><\/p>\n<p><span style=\"color: #999999;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29300\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_16.png\" alt=\"\" width=\"666\" height=\"167\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_16.png 666w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_16-50x13.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_16-60x15.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_16-100x25.png 100w\" sizes=\"auto, (max-width: 666px) 100vw, 666px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 6.<\/strong> Nh\u1ea5n <strong>Ti\u1ebfp theo<\/strong>.<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.3.3. Thi\u1ebft l\u1eadp v\u00e0 gh\u00e9p t\u00e0i kho\u1ea3n<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em style=\"font-size: 12pt; text-align: justify; color: #1a1a1a;\"><strong><span style=\"color: red;\">L\u01b0u<\/span><span style=\"color: red;\"> \u00fd<\/span><\/strong><span style=\"color: red;\">: <\/span><span style=\"color: red;\">Ch\u01b0\u01a1ng<\/span> <span style=\"color: red;\">tr\u00ecnh<\/span> <span style=\"color: red;\">ch\u1ec9<\/span> <span style=\"color: red;\">th\u1ef1c<\/span> <span style=\"color: red;\">hi\u1ec7n<\/span> <span style=\"color: red;\">b\u01b0\u1edbc<\/span> <span style=\"color: red;\">n\u00e0y<\/span> <span style=\"color: red;\">v\u1edbi<\/span> <span style=\"color: red;\">d\u1eef<\/span> <span style=\"color: red;\">li\u1ec7u<\/span> <span style=\"color: red;\">theo<\/span><span style=\"color: red;\"> Q\u0110 48 <\/span><span style=\"color: red;\">v\u00e0<\/span> <span style=\"color: red;\">c\u00f3<\/span> <span style=\"color: red;\">t\u00edch<\/span> <span style=\"color: red;\">ch\u1ecdn<\/span> <strong><span style=\"color: red;\">C\u1eadp<\/span> <span style=\"color: red;\">nh\u1eadt<\/span> <span style=\"color: red;\">theo<\/span> <\/strong><span style=\"color: red;\"><strong>TT133\/2016\/TT-BTC<\/strong> <\/span><span style=\"color: red;\">\u1edf m\u1ee5c 2.3.2<\/span><span style=\"color: red;\">.<\/span><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1.<\/strong> <span style=\"color: black;\">Ch\u01b0\u01a1ng<\/span> <span style=\"color: black;\">tr\u00ecnh<\/span> <span style=\"color: black;\">s\u1ebd<\/span> <span style=\"color: black;\">t\u1ef1<\/span> <span style=\"color: black;\">\u0111\u1ed9ng<\/span> <span style=\"color: black;\">gh\u00e9p<\/span> <span style=\"color: black;\">t\u00e0i<\/span> <span style=\"color: black;\">kho\u1ea3n<\/span> <span style=\"color: black;\">c\u1ee7a<\/span><span style=\"color: black;\"> MISA SME.NET <\/span><span style=\"color: black;\">2015 <\/span><span style=\"color: black;\">v\u1edbi<\/span> <span style=\"color: black;\">t\u00e0i<\/span> <span style=\"color: black;\">kho\u1ea3n<\/span> <span style=\"color: black;\">c\u1ee7a<\/span><span style=\"color: black;\"> MISA SME <\/span><span style=\"color: black;\">theo<\/span> <span style=\"color: black;\">thay<\/span> <span style=\"color: black;\">\u0111\u1ed5i<\/span> <span style=\"color: black;\">c\u1ee7a<\/span><span style=\"color: black;\"> TT133.<\/span><\/p>\n<p><em style=\"font-size: 12pt; color: #1a1a1a;\"><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><em style=\"font-size: 12pt; color: #1a1a1a;\"><span style=\"color: black;\">K\u1ebf<\/span> <span style=\"color: black;\">to\u00e1n<\/span> <span style=\"color: black;\">c\u00f3<\/span> <span style=\"color: black;\">th\u1ec3<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <span style=\"color: black;\">l\u1ea1i<\/span> <span style=\"color: black;\">t\u00e0i<\/span> <span style=\"color: black;\">kho\u1ea3n<\/span> <span style=\"color: black;\">\u0111\u1ec3<\/span> <span style=\"color: black;\">gh\u00e9p<\/span> <span style=\"color: black;\">theo<\/span> <span style=\"color: black;\">nhu<\/span> <span style=\"color: black;\">c\u1ea7u<\/span><span style=\"color: black;\">.<\/span><\/em><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">T\u00f9y<\/span> <span style=\"color: black;\">ch\u1ecdn<\/span> <span style=\"color: black;\">\u201c<strong>M\u1edf ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng cho c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf theo <\/strong><\/span><strong><span style=\"color: black;\">TT133\/2016\/TT-BTC<\/span><\/strong><span style=\"color: black;\">\u201d<\/span> <span style=\"color: black;\">l\u00e0<\/span> <span style=\"color: black;\">\u0111\u1ec3 <\/span><span style=\"color: black;\">t\u1ef1 \u0111\u1ed9ng m\u1edf ti\u1ebft kho\u1ea3n cho c\u00e1c t\u00e0i kho\u1ea3n thay th\u1ebf tr\u00ean MISA SME t\u01b0\u01a1ng \u1ee9ng v\u1edbi ti\u1ebft kho\u1ea3n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf tr\u00ean MISA SME.NET <\/span><span style=\"color: black;\">201<\/span><span style=\"color: black;\">5.<\/span><\/em><\/span><\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5<\/strong>: T\u00e0i kho\u1ea3n 142, 242 tr\u00ean MISA SME.NET <span style=\"color: black;\">201<\/span><span style=\"color: black;\">5<\/span> <span style=\"color: black;\">\u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n 242 tr\u00ean MISA SME.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Ph\u1ea7n m\u1ec1m sinh ra c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 242 tr\u00ean MISA SME l\u00e0 2421 v\u00e0 2422 t\u01b0\u01a1ng \u1ee9ng v\u1edbi TK 142 v\u00e0 242 tr\u00ean MISA SME.NET <\/span><span style=\"color: black;\">201<\/span><span style=\"color: black;\">5<\/span><span style=\"color: black;\">.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p TK 142, 242 tr\u00ean MISA SME.NET <\/span><span style=\"color: black;\">201<\/span><span style=\"color: black;\">5<\/span> <span style=\"color: black;\">c\u00f3 m\u1edf ti\u1ebft kho\u1ea3n v\u00ed d\u1ee5: 1421, 1422 th\u00ec tr\u00ean MISA SME ph\u1ea7n m\u1ec1m c\u0169ng s\u1ebd m\u1edf c\u00e1c ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng l\u00e0: 24211, 24212.<\/span><\/span><\/li>\n<li><em style=\"font-size: 12pt; color: #1a1a1a;\"><em><span style=\"color: black;\">V\u1edbi c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb x\u00f3a b\u1ecf theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC nh\u01b0: 142, 311, 315, 351,\u2026 ph\u1ea7n m\u1ec1m s\u1ebd ng\u1ea7m \u0111\u1ecbnh gh\u00e9p v\u1edbi t\u00e0i kho\u1ea3n c\u00f3 n\u1ed9i dung h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng t\u01b0 m\u1edbi (V\u00ed d\u1ee5: Ph\u00e1t sinh c\u1ee7a TK 311 &#8211; Vay ng\u1eafn h\u1ea1n s\u1ebd chuy\u1ec3n v\u00e0o ph\u00e1t sinh c\u1ee7a TK 3411 &#8211; C\u00e1c kho\u1ea3n \u0111i vay).<\/span><\/em><\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29301\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17.png\" alt=\"\" width=\"927\" height=\"648\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17.png 927w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-700x489.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-800x559.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-768x537.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_17-100x70.png 100w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/p>\n<p><span style=\"font-size: 12pt; text-align: justify;\"><strong>B\u01b0\u1edbc 2.<\/strong> Nh\u1ea5n <\/span><strong style=\"font-size: 12pt; text-align: justify;\">Ti\u1ebfp theo<\/strong><span style=\"font-size: 12pt; text-align: justify;\">.<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.3.4. Th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>B\u01b0\u1edbc 1:<\/strong> K<\/span><span style=\"color: black;\">i\u1ec3m <\/span><span style=\"color: black;\">tra l\u1ea1i c\u00e1c th\u00f4ng tin \u0111\u00e3 thi\u1ebft l\u1eadp tr\u01b0\u1edbc khi <\/span><span style=\"color: black;\">chuy\u1ec3n \u0111\u1ed5i.<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <\/span><strong style=\"font-size: 12pt;\">Th\u1ef1c hi\u1ec7n<\/strong><span style=\"font-size: 12pt;\">.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em style=\"text-align: justify;\"><span style=\"color: black;\"><strong>L\u01b0u \u00fd<\/strong>: <\/span><span style=\"color: black;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i, t\u00f9y theo \u0111\u1ed9 l\u1edbn c\u1ee7a d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n \u0111\u1ed5i s\u1ebd ph\u1ea3i \u0111\u1ee3i trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng v\u1edbi d\u1eef li\u1ec7u kho\u1ea3ng 1G s\u1ebd m\u1ea5t kho\u1ea3ng 30 ph\u00fat.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em style=\"text-align: justify;\"><span style=\"color: black;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29303\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18.png\" alt=\"\" width=\"930\" height=\"649\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18.png 930w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-700x488.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-800x558.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-768x536.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_18-100x70.png 100w\" sizes=\"auto, (max-width: 930px) 100vw, 930px\" \/><\/span><\/em><\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.3.5. Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em style=\"font-size: 16px;\"><span style=\"font-size: 12pt;\"><strong>L\u01b0u \u00fd<\/strong>: <span style=\"color: black;\">C\u00f3 th\u1ec3 nh\u1ea5n <\/span><strong><span style=\"color: black;\">T\u1ea3i v\u1ec1 th\u00f4ng tin gh\u00e9p t\u00e0i kho\u1ea3n<\/span><\/strong><span style=\"color: black;\"> \u0111\u1ec3 t\u1ea3i t\u1ec7p thi\u1ebft l\u1eadp c\u00e1c t\u00e0i kho\u1ea3n chuy\u1ec3n \u0111\u1ed5i t\u1eeb MISA <\/span><span style=\"color: black;\">SME.NET 201<\/span><span style=\"color: black;\">5<\/span> <span style=\"color: black;\">l\u00ean MISA <\/span><span style=\"color: black;\">SME<\/span><span style=\"color: black;\">, <\/span><span style=\"color: black;\">gi\u00fap thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/span><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29306\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19.png\" alt=\"\" width=\"844\" height=\"588\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19.png 844w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-700x488.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-800x557.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-768x535.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/chuyendoi_19-100x70.png 100w\" sizes=\"auto, (max-width: 844px) 100vw, 844px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.4 N\u00e2ng c\u1ea5p b\u1ea3o m\u1eadt t\u00e0i kho\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><span style=\"font-size: 12pt;\">M\u1edf d\u1eef li\u1ec7u v\u1eeba chuy\u1ec3n \u0111\u1ed5i l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n <strong><a href=\"cap_nhat_tai_khoan_misa\" target=\"_blank\" rel=\"noopener noreferrer\">N\u00e2ng c\u1ea5p b\u1ea3o m\u1eadt t\u00e0i kho\u1ea3n<\/a><\/strong>.<\/span><\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.5 K\u00edch ho\u1ea1t GPSD <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u ch\u01b0a c\u00f3 GPSD: <em>Th\u1ef1c hi\u1ec7n nh\u01b0 k\u00edch ho\u1ea1t GPSD l\u1ea7n \u0111\u1ea7u. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2026\/kb\/html_30010000\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u \u0111\u00e3 c\u00f3 GPSD b\u1ea3n c\u0169: <em>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng tr\u1ea3 v\u1ec1 lu\u00f4n giao di\u1ec7n k\u00edch ho\u1ea1t GPSD sau khi \u0111\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m.<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Nh\u1ea5n <strong>K\u00edch ho\u1ea1t GPSD.<\/strong><\/li>\n<li>N\u1ebfu ph\u1ea7n m\u1ec1m tr\u1ea3 v\u1ec1 th\u00f4ng b\u00e1o s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng cho ph\u00e9p tr\u00ean GPSD nh\u1ea5n <strong>Ng\u1eebng k\u00edch ho\u1ea1t<\/strong>\\t\u00edch ch\u1ecdn ng\u01b0\u1eddi d\u00f9ng\\nh\u1ea5n <strong>Ng\u1eebng k\u00edch ho\u1ea1t.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29263\" src=\"\/2026\/wp-content\/uploads\/2018\/12\/gpsd_8.png\" alt=\"\" width=\"809\" height=\"589\" srcset=\"\/2026\/wp-content\/uploads\/2018\/12\/gpsd_8.png 809w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-700x510.png 700w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-800x582.png 800w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-768x559.png 768w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-50x36.png 50w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-60x44.png 60w, \/2026\/wp-content\/uploads\/2018\/12\/gpsd_8-100x73.png 100w\" sizes=\"auto, (max-width: 809px) 100vw, 809px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.6. Ki\u1ec3m tra d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i tr\u00ean MISA SME. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_34000100\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2618,2621,2568],"ht-kb-tag":[],"class_list":["post-2155","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-khi-bat-dau-su-dung","ht_kb_category-nang-cap-phan-mem","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2155"}],"version-history":[{"count":13,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2155\/revisions"}],"predecessor-version":[{"id":56285,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2155\/revisions\/56285"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2155"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2155"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}