{"id":26673,"date":"2026-10-24T13:24:00","date_gmt":"2026-10-24T06:24:00","guid":{"rendered":"https:\/\/arito.vn\/?p=26673"},"modified":"2026-10-24T13:26:59","modified_gmt":"2026-10-24T06:26:59","slug":"bang-ke-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bang-ke-hang-ton-kho\/","title":{"rendered":"(T\u1ea3i Mi\u1ec5n Ph\u00ed) M\u1eabu B\u1ea3ng K\u00ea H\u00e0ng T\u1ed3n Kho Theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC"},"content":{"rendered":"

B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho<\/b><\/a> l\u00e0 bi\u1ec3u m\u1eabu d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u1ed9c ph\u1ea1m vi k\u00ea khai. Theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC, m\u1eabu 01\/BK-HTK \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh, ph\u1ee5c v\u1ee5 vi\u1ec7c k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho. Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/b><\/a> s\u1ebd cung c\u1ea5p m\u1eabu b\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho m\u1edbi 2026, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

1. B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec?<\/b><\/h2>\n

B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho<\/b> l\u00e0 bi\u1ec3u m\u1eabu d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m c\u00f2n t\u1ed3n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh. B\u1ea3ng k\u00ea gi\u00fap ng\u01b0\u1eddi l\u1eadp ghi nh\u1eadn t\u00ecnh h\u00ecnh t\u1ed3n kho, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 l\u00e0m c\u0103n c\u1ee9 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd ho\u1eb7c k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Theo <\/span>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC<\/b>, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh m\u1eabu s\u1ed1 01\/BK-HTK \u0111\u1ec3 ghi nh\u1eadn h\u00e0ng t\u1ed3n kho<\/a><\/strong>, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 31\/12\/2025. Th\u00f4ng tin k\u00ea khai \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>\n

\"B\u1ea3ng<\/p>\n

2. M\u1eabu b\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho 01\/BK-HTK theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC<\/b><\/h2>\n

Theo <\/span>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC<\/b> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 05\/03\/2026, m\u1eabu b\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <\/span>M\u1eabu s\u1ed1 01\/BK-HTK<\/b>, c\u00f3 t\u00ean \u0111\u1ea7y \u0111\u1ee7 l\u00e0 <\/span>B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/i>.<\/span><\/p>\n

M\u1eabu n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong n\u0103m 2025 ho\u1eb7c l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2026. B\u1ea3ng k\u00ea ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i ng\u00e0y 31\/12\/2025, l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

> T\u1ea3i ngay: <\/b>M\u1eabu b\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho 01\/BK-HTK<\/b><\/a><\/p><\/blockquote>\n

L\u01b0u \u00fd:<\/b> M\u1eabu 01\/BK-HTK l\u00e0 bi\u1ec3u m\u1eabu ph\u1ee5c v\u1ee5 k\u00ea khai thu\u1ebf cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, kh\u00f4ng ph\u1ea3i bi\u1ec3u m\u1eabu ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho n\u1ed9i b\u1ed9 d\u00e0nh cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p.<\/span><\/p>\n

\"M\u1eabu<\/p>\n

3. B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n

B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f9ng s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng t\u1ea1i ng\u00e0y 31\/12\/2025. C\u1ee5 th\u1ec3, c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

3.1. Th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n

Ph\u1ea7n \u0111\u1ea7u b\u1ea3ng k\u00ea ghi nh\u1eadn th\u00f4ng tin nh\u1eadn di\u1ec7n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, bao g\u1ed3m:<\/span><\/p>\n