{"id":7133,"date":"2025-12-31T00:31:42","date_gmt":"2025-12-31T07:31:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7133"},"modified":"2025-12-31T00:31:42","modified_gmt":"2025-12-31T07:31:42","slug":"quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/","title":{"rendered":"\u65b0\u898f\u4e8b\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d - \u6700\u521d\u304b\u3089\u30df\u30b9\u3092\u56de\u907f\u3057\u307e\u3057\u3087\u3046\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c, m\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u thu\u1ebf ngay t\u1eeb n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed li\u00ean t\u1ee5c c\u1eadp nh\u1eadt n\u0103m 2026, nhi\u1ec1u startup kh\u00f4ng n\u1eafm ch\u1eafc lu\u1eadt \u0111\u1ecbnh r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t ch\u1ec9 v\u00ec tri\u1ec3n khai k\u1ebf to\u00e1n sai ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u. D\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1eb7n k\u1ebd, gi\u00fap startup v\u1eadn h\u00e0nh \u0111\u00fang lu\u1eadt, minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\" >Giai \u0111o\u1ea1n 1: Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chu_ky_so_va_Hoa_don_dien_tu\" >Ch\u1eef k\u00fd s\u1ed1 v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\" >C\u1eadp nh\u1eadt t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0o th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khai_thue_ban_dau_va_le_phi_mon_bai\" >Khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\" >Giai \u0111o\u1ea1n 2: L\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\" >X\u00e2y d\u1ef1ng H\u1ec7 th\u1ed1ng Ch\u1ee9ng t\u1eeb v\u00e0 H\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\" >Giai \u0111o\u1ea1n 3: Quy tr\u00ecnh nghi\u1ec7p v\u1ee5 h\u00e0ng th\u00e1ng v\u00e0 qu\u00fd<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ke_khai_Thue_Gia_tri_gia_tang_GTGT\" >K\u00ea khai Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\" >Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\" >Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m t\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\" >Giai \u0111o\u1ea1n 4: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thoi_han_nop_ho_so_quyet_toan\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ho_so_Bao_cao_tai_chinh\" >H\u1ed3 s\u01a1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\" >R\u1ee7i ro v\u00e0 X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n ngay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\" >N\u0103m \u0111\u1ea7u ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\" >Chi ph\u00ed n\u00e0o c\u1ee7a startup d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\" >Kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang h\u1ea1n c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cac_dich_vu_khac\" >C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\"><\/span><b>Giai \u0111o\u1ea1n 1: Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7137\" aria-describedby=\"caption-attachment-7137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7137\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7137\" class=\"wp-caption-text\">Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chu_ky_so_va_Hoa_don_dien_tu\"><\/span><b>Ch\u1eef k\u00fd s\u1ed1 v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch h\u00e0nh ch\u00ednh, vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 vai tr\u00f2 c\u1ee7a ch\u1eef k\u00fd s\u1ed1 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c khi tri\u1ec3n khai quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Theo Kho\u1ea3n 6 \u0110i\u1ec1u 3 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 2023, ch\u1eef k\u00fd s\u1ed1 l\u00e0 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n kh\u00f3a kh\u00f4ng \u0111\u1ed1i x\u1ee9ng \u0111\u1ec3 x\u00e1c nh\u1eadn danh t\u00ednh ng\u01b0\u1eddi k\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh nguy\u00ean v\u1eb9n c\u1ee7a th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd: H\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 23\/2025\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi con d\u1ea5u v\u00e0 ch\u1eef k\u00fd tay c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c giao d\u1ecbch d\u00e2n s\u1ef1, kinh t\u1ebf v\u00e0 h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vai tr\u00f2: \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed, bao g\u1ed3m k\u00fd t\u1edd khai thu\u1ebf, k\u00fd h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, h\u1ea3i quan tr\u1ef1c tuy\u1ebfn.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 s\u1eed d\u1ee5ng: C\u0103n c\u1ee9 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, doanh nghi\u1ec7p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh \u0111\u0103ng k\u00fd: Theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1ch l\u1eadp T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 01\/\u0110KT-H\u0110\u0110T. C\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn trong v\u00f2ng 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i: Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u1ed1i \u0111a.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5 (\u0103n u\u1ed1ng, b\u00e1n l\u1ebb), b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC nh\u1eb1m ki\u1ec3m so\u00e1t doanh thu th\u1ef1c t\u1ebf v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\"><\/span><b>C\u1eadp nh\u1eadt t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0o th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 Lu\u1eadt Doanh nghi\u1ec7p 2014 kh\u00f4ng \u0111\u1eb7t ra y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u1ea1i gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c s\u1edf h\u1eefu t\u00e0i kho\u1ea3n ri\u00eang gi\u00fap doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n trong thanh to\u00e1n, minh b\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 li\u00ean h\u1ec7 b\u1ea5t k\u1ef3 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u00e0o \u0111\u1ec3 m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a m\u00ecnh (t\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p). Khi \u0111\u1ebfn m\u1edf t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p c\u1ea7n mang theo nh\u1eefng gi\u1ea5y t\u1edd sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u01b0 c\u00e1ch ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p (v\u00ed nh\u01b0: quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty,&#8230;);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c H\u1ed9 chi\u1ebfu c\u00f2n th\u1eddi h\u1ea1n c\u1ee7a: Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh &#8211; S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong 02 ph\u01b0\u01a1ng th\u1ee9c: N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed qu\u1ed1c gia v\u1ec1 \u0110\u0103ng k\u00fd doanh nghi\u1ec7p (<\/span><a href=\"https:\/\/dangkykinhdoanh.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">dangkykinhdoanh.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khai_thue_ban_dau_va_le_phi_mon_bai\"><\/span><b>Khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ngay sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi tr\u00e1nh c\u00e1c r\u1ee7i ro x\u1eed ph\u1ea1t ngay trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed n\u0103m \u0111\u1ea7u: Theo Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u ti\u00ean th\u00e0nh l\u1eadp (t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai: C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi th\u00e0nh l\u1eadp ph\u1ea3i n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t giai \u0111o\u1ea1n thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c chuy\u1ec3n sang giai \u0111o\u1ea1n quan tr\u1ecdng kh\u00f4ng k\u00e9m ch\u00ednh l\u00e0 l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u, nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t, \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\"><\/span><b>Giai \u0111o\u1ea1n 2: L\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7136\" aria-describedby=\"caption-attachment-7136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7136\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7136\" class=\"wp-caption-text\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ho\u1eb7c t\u1ef1 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p ngay t\u1eeb k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean. Vi\u1ec7c l\u1ef1a ch\u1ecdn n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC: \u00c1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t, y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 6 (621, 622, 627) \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 BCTC g\u1ed3m 4 bi\u1ec3u m\u1eabu ch\u00ednh. Doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) th\u01b0\u1eddng \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC: D\u00e0nh ri\u00eang cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs) theo ti\u00eau chu\u1ea9n t\u1ea1i Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba s\u1ed1 04\/2017\/QH14. Ch\u1ebf \u0111\u1ed9 n\u00e0y t\u1ed1i gi\u1ea3n h\u01a1n b\u1eb1ng c\u00e1ch b\u1ecf b\u1edbt c\u00e1c t\u00e0i kho\u1ea3n t\u1eadp h\u1ee3p chi ph\u00ed trung gian (d\u00f9ng tr\u1ef1c ti\u1ebfp TK 154), m\u1eabu bi\u1ec3u BCTC linh ho\u1ea1t h\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c nh\u00e2n s\u1ef1 c\u1ee7a c\u00e1c startup.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n s\u1ed1 cho c\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o. Th\u00f4ng t\u01b0 n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p ghi s\u1ed5 d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t tr\u1ef1c ti\u1ebfp t\u1eeb h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i in \u1ea5n ch\u1ee9ng t\u1eeb gi\u1ea5y truy\u1ec1n th\u1ed1ng, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt c\u00e1c t\u00e0i kho\u1ea3n m\u1edbi li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\"><\/span><b>X\u00e2y d\u1ef1ng H\u1ec7 th\u1ed1ng Ch\u1ee9ng t\u1eeb v\u00e0 H\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 26 Lu\u1eadt K\u1ebf to\u00e1n 2015, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 tr\u00ecnh \u0111\u1ed9 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng ch\u1ee9ng t\u1eeb: Theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd duy nh\u1ea5t \u0111\u1ec3 ghi s\u1ed5. V\u1edbi doanh nghi\u1ec7p m\u1edbi, c\u1ea7n thi\u1ebft l\u1eadp ngay quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb: T\u1eeb kh\u00e2u \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, ph\u00ea duy\u1ec7t, l\u1eadp phi\u1ebfu (thu, chi, nh\u1eadp v\u00e0 xu\u1ea5t), k\u00fd duy\u1ec7t \u0111\u1ebfn ghi s\u1ed5. T\u1eeb n\u0103m 2026, k\u1ef7 nguy\u00ean chuy\u1ec3n \u0111\u1ed5i s\u1ed1\u00a0 khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 k\u00fd s\u1ed1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n v\u00e0 minh b\u1ea1ch.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c s\u1ed5 ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadt k\u00fd chung: Ph\u1ed5 bi\u1ebfn nh\u1ea5t, d\u1ec5 \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. M\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi ch\u00e9p theo tr\u00ecnh t\u1ef1 th\u1eddi gian, sau \u0111\u00f3 m\u1edbi k\u1ebft chuy\u1ec3n v\u00e0o S\u1ed5 c\u00e1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i: Ph\u00f9 h\u1ee3p v\u1edbi DN c\u00f3 quy m\u00f4 c\u1ef1c nh\u1ecf, \u00edt nghi\u1ec7p v\u1ee5, gi\u00fap theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng t\u00e0i kho\u1ea3n ngay tr\u00ean m\u1ed9t d\u00f2ng nh\u1eadt k\u00fd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a (n\u1ebfu l\u00e0 s\u1ed5 gi\u1ea5y) ho\u1eb7c ph\u1ea3i c\u00f3 v\u1ebft l\u01b0u l\u1ecbch s\u1eed ch\u1ec9nh s\u1eeda (n\u1ebfu l\u00e0 s\u1ed5 \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan Thu\u1ebf theo \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\"><\/span><b>Giai \u0111o\u1ea1n 3: Quy tr\u00ecnh nghi\u1ec7p v\u1ee5 h\u00e0ng th\u00e1ng v\u00e0 qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n thi\u1ec7n n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n v\u1eadn h\u00e0nh k\u1ebf to\u00e1n \u0111\u1ecbnh k\u1ef3. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u00e0 theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh th\u01b0\u1eddng xuy\u00ean, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh, \u0111\u00fang k\u1ef3 h\u1ea1n \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. C\u1ee5 th\u1ec3, giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>K\u00ea khai Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">K\u00ea khai Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 thu\u1ebf tr\u1ecdng t\u00e2m trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u00ea khai, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 k\u00ea khai: Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng, doanh nghi\u1ec7p m\u1edbi xem x\u00e9t chuy\u1ec3n sang k\u00ea khai theo th\u00e1ng n\u1ebfu doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (\u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf GTGT) ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (\u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ke-khai-thue-gtgt\/\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\"><\/span><b>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Song song v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng, bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng: C\u0103n c\u1ee9 \u0110i\u1ec1u 33 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch \u0111\u00f3ng B\u1ea3o hi\u1ec3m: Theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014 (v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1eadp nh\u1eadt 2025), doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch \u0111\u00f3ng c\u00e1c qu\u1ef9: BHXH (17.5%), BHYT (3%), BHTN (1%) tr\u00ean m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\"><\/span><b>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m t\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p: Theo Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP (s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP), t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu n\u1ed9p thi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\"><\/span><b>Giai \u0111o\u1ea1n 4: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m l\u00e0 giai \u0111o\u1ea1n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi h\u1ea1n, th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o theo \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. (Th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_Bao_cao_tai_chinh\"><\/span><b>H\u1ed3 s\u01a1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3i tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n 2015, bao g\u1ed3m: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\"><\/span><b>R\u1ee7i ro v\u00e0 X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7135\" aria-describedby=\"caption-attachment-7135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7135\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"R\u1ee7i ro v\u00e0 x\u1eed ph\u1ea1t khi tri\u1ec3n khai sai quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7135\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 x\u1eed ph\u1ea1t khi tri\u1ec3n khai sai quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: Ph\u1ea1t t\u1eeb 2.000.000 VN\u0110 \u0111\u1ebfn 25.000.000 VN\u0110 t\u00f9y th\u1eddi gian ch\u1eadm n\u1ed9p (\u0110i\u1ec1u 13).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m v\u1ec1 v\u1ed1n g\u00f3p: C\u0103n c\u1ee9 \u0110i\u1ec1u 47 Lu\u1eadt Doanh nghi\u1ec7p 2020, th\u00e0nh vi\u00ean ph\u1ea3i g\u00f3p v\u1ed1n \u0111\u1ee7 v\u00e0 \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00e3 cam k\u1ebft trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7, chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p thi\u1ebfu s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng \u0111\u00fang quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap startup tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro trong c\u00e1c k\u1ef3 thanh tra, quy\u1ebft to\u00e1n sau n\u00e0y. Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n li\u00ean t\u1ee5c c\u1eadp nh\u1eadt, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch theo \u0111\u00fang l\u1ed9 tr\u00ecnh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang trong giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p v\u00e0 ch\u01b0a t\u1ef1 tin tri\u1ec3n khai h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n &#8211; thu\u1ebf b\u00e0i b\u1ea3n, vi\u1ec7c tham kh\u1ea3o \u00fd ki\u1ebfn t\u1eeb MAN &#8211; Master Accountant Network v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia k\u1ebf to\u00e1n &#8211;\u00a0 thu\u1ebf chuy\u00ean m\u00f4n s\u00e2u s\u1ebd gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u00e0 tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3. M\u1ed9t quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u00fang ngay t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ch\u00ednh l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p s\u1eb5n s\u00e0ng g\u1ecdi v\u1ed1n, m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 gia t\u0103ng uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n ngay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, l\u1eadp s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. V\u1edbi startup quy m\u00f4 nh\u1ecf, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i th\u01b0\u1eddng l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 gi\u1ea3m r\u1ee7i ro sai s\u00f3t ph\u00e1p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\"><\/span>N\u0103m \u0111\u1ea7u ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. D\u00f9 ch\u01b0a c\u00f3 doanh thu, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN (n\u1ebfu c\u00f3) \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n l\u1edbn startup n\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, \u00edt h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\"><\/span>Chi ph\u00ed n\u00e0o c\u1ee7a startup d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a \u0111\u1ee7 theo cam k\u1ebft \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\"><\/span>Kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang h\u1ea1n c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp. N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n trong 90 ng\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p thi\u1ebfu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n ngay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, l\u1eadp s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. V\u1edbi startup quy m\u00f4 nh\u1ecf, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i th\u01b0\u1eddng l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 gi\u1ea3m r\u1ee7i ro sai s\u00f3t ph\u00e1p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u0103m \u0111\u1ea7u ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. D\u00f9 ch\u01b0a c\u00f3 doanh thu, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN (n\u1ebfu c\u00f3) \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n l\u1edbn startup n\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, \u00edt h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed n\u00e0o c\u1ee7a startup d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a \u0111\u1ee7 theo cam k\u1ebft \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang h\u1ea1n c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp. N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n trong 90 ng\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p thi\u1ebfu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Ki\u1ec3m To\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n Chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n Thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1p l\u00fd: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u1ea7u T\u01b0\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1c: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n Ho\u1ea1t \u0111\u1ed9ng Doanh nghi\u1ec7p<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c, m\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u thu\u1ebf ngay t\u1eeb n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed li\u00ean t\u1ee5c c\u1eadp nh\u1eadt n\u0103m 2026, nhi\u1ec1u startup kh\u00f4ng n\u1eafm ch\u1eafc lu\u1eadt \u0111\u1ecbnh r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t ch\u1ec9 v\u00ec tri\u1ec3n khai k\u1ebf to\u00e1n sai ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u. D\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7133"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7133\/revisions"}],"predecessor-version":[{"id":7138,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7133\/revisions\/7138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7134"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}