{"id":7789,"date":"2026-03-10T02:58:59","date_gmt":"2026-03-10T09:58:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7789"},"modified":"2026-03-10T02:58:59","modified_gmt":"2026-03-10T09:58:59","slug":"doi-tuong-ap-dung-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/","title":{"rendered":"\u56de\u89a7 200\/2014\/TT-BTC: \u3069\u306e\u4e8b\u696d\u304c\u4f9d\u7136\u3068\u3057\u3066\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300c\u3069\u306e\u4e8b\u696d\u304c\u901a\u9054200\u53f7\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u304b\uff1f\u300d\u306f\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u3084\u4e8b\u696d\u4e3b\u304c\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u4e2d\u306b\u61f8\u5ff5\u3059\u308b\u7591\u554f\u3067\u3059\u3002\u3053\u308c\u306f\u7279\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u66f4\u65b0\u3055\u308c\u305f\u898f\u5247\u306e\u9069\u7528\u3092\u958b\u59cb\u3059\u308b2026\u5e74\u4ee5\u964d\u306b\u9855\u8457\u306b\u306a\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a799\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001Circular 200\/2014\/TT-BTC \u304c\u9069\u7528\u3055\u308c\u308b\u4e3b\u984c\u3092\u6b63\u3057\u304f\u8b58\u5225\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e743\u6708\u4ee5\u964d\u3001Circular 200\/2014\/TT-BTC\u306e\u9069\u7528\u7bc4\u56f2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3001\u7a0e\u52d9\u6c7a\u7b97\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u79fb\u884c\u3092\u78ba\u5b9f\u306b\u884c\u3046\u305f\u3081\u306b\u3082\u4e0d\u53ef\u6b20\u3067\u3059\u3002Circular 200\/2014\/TT-BTC\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u3092\u7279\u5b9a\u3059\u308b\u306b\u306f\u3001\u9069\u7528\u65e5\u3068\u5404\u4e8b\u696d\u4f53\u306e\u5177\u4f53\u7684\u306a\u7279\u6027\u306e\u4e21\u65b9\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\" >\u30d4\u30fc\u30af\u30b7\u30fc\u30ba\u30f3\u4e2d\u306e\u901a\u9054 200\/2014\/ND-CP \u306e\u9069\u7528\u306e\u73fe\u72b6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\" >Circular 200\/2014\/TT-BTC \u306e\u79fb\u884c\u671f\u9593\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u306f\u3069\u308c\u3067\u3059\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\" >2026\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u4f1a\u8a08\u5e74\u5ea6\u304c\u59cb\u307e\u308b\u4f01\u696d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\" >\u7279\u5225\u306a\u79fb\u884c\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\" >\u3053\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u65b0\u3057\u3044\u898f\u5236\u304c\u767a\u52b9\u3059\u308b\u524d\u306b\u3001\u3059\u3067\u306b Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_quy_mo_lon\" >\u5927\u898f\u6a21\u4f01\u696d<\/a><\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\" >\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d<\/a><\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Chi_nhanh_va_don_vi_phu_thuoc\" >\u652f\u5e97\u304a\u3088\u3073\u5b50\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\" >\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u304d\u3081\u7d30\u304b\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\" >\u901a\u9054200\/2014\/TT-BTC\u3068\u901a\u905499\/2025\/ND-CP\u306e\u9069\u7528\u7bc4\u56f2\u306e\u6bd4\u8f03<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\" >\u4f01\u696d\u304c\u901a\u9054200\/2014\/TT-BTC\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Xac_dinh_dung_thoi_diem_chuyen_doi\" >\u79fb\u884c\u306b\u9069\u3057\u305f\u6642\u671f\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/a><\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ra_soat_chinh_sach_ke_toan\" >\u4f1a\u8a08\u65b9\u91dd\u306e\u898b\u76f4\u3057<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_bao_voi_co_quan_thue\" >\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Kiem_tra_so_du_dau_ky\" >\u958b\u59cb\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\" >Circular 200\/2014\/TT-BTC \u304b\u3089 Circular 99 \u3078\u306e\u4f01\u696d\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\" >2026 \u5e74 1 \u6708 1 \u65e5\u306b\u4f1a\u8a08\u5e74\u5ea6\u3092\u958b\u59cb\u3059\u308b\u4f01\u696d\u306f\u3001Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b?<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\" >\u73fe\u5728 Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u5207\u308a\u66ff\u3048\u308b\u969b\u306b\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\" >Circular 200\/2014\/TT-BTC \u304b\u3089\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u79fb\u884c\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u3053\u3068\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\"><\/span><b>\u30d4\u30fc\u30af\u30b7\u30fc\u30ba\u30f3\u4e2d\u306e\u901a\u9054 200\/2014\/ND-CP \u306e\u9069\u7528\u306e\u73fe\u72b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u306f\u73fe\u5728\u3001\u91cd\u8981\u306a\u8ee2\u63db\u671f\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002\u901a\u905499\/2025\/TT-BTC\u7b2c31\u6761\u306b\u57fa\u3065\u304d\u300110\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u5e83\u304f\u9069\u7528\u3055\u308c\u3066\u304d\u305f\u4f1a\u8a08\u5236\u5ea6\u3067\u3042\u308b\u901a\u9054200\/2014\/TT-BTC\u306f\u3001\u73fe\u4ee3\u306e\u8ca1\u52d9\u7ba1\u7406\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u6cbf\u3063\u305f\u65b0\u3057\u3044\u898f\u5247\u306b\u5f90\u3005\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u671f\u9593\u4e2d\u306e Circular 200\/2014\/TT-BTC \u306e\u9069\u7528\u7bc4\u56f2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001\u8a18\u9332\u65b9\u6cd5\u3001\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u6cd5\u7684\u72b6\u6cc1\u306f\u3001\u6b21\u306e\u4e3b\u8981\u306a\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3092\u901a\u3058\u3066\u8981\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u9054 99\/2025\/TT-BTC \u306f 2026 \u5e74 1 \u6708 1 \u65e5\u304b\u3089\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u3001\u4f1a\u8a08\u65b9\u6cd5\u3068\u8ca1\u52d9\u8af8\u8868\u69cb\u9020\u306b\u591a\u304f\u306e\u5909\u66f4\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u73fe\u5728\u3001\u4f1a\u8a08\u671f\u9593\u304c 2026 \u5e74\u3088\u308a\u524d\u306b\u59cb\u307e\u3063\u305f\u4f01\u696d\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u306b\u65b0\u4f1a\u8a08\u5e74\u5ea6\u3092\u8fce\u3048\u308b\u4f01\u696d\u306f\u3001\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u3001\u3069\u306e\u4e8b\u696d\u304c\u4f9d\u7136\u3068\u3057\u3066 Circular 200\/2014\/TT-BTC \u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u7d99\u7d9a\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\"><\/span><b>Circular 200\/2014\/TT-BTC \u306e\u79fb\u884c\u671f\u9593\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u306f\u3069\u308c\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7792\" aria-describedby=\"caption-attachment-7792\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7792\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7792\" class=\"wp-caption-text\">Circular 200\/2014\/TT-BTC \u306e\u79fb\u884c\u671f\u9593\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u306f\u3069\u308c\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u901a\u9054200\/2014\/TT-BTC\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u4e3b\u306b\u4f01\u696d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u65e5\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u8ca1\u52d9\u7701\u306e\u4f1a\u8a08\u539f\u5247\u304a\u3088\u3073\u7d4c\u904e\u63aa\u7f6e\u306b\u5f93\u3044\u3001\u4f01\u696d\u306f\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\"><\/span><b>2026\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u4f1a\u8a08\u5e74\u5ea6\u304c\u59cb\u307e\u308b\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u4e8b\u696d\u4f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u73fe\u5728\u306e\u4f1a\u8a08\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u5f15\u304d\u7d9a\u304d Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u304c2025\u5e744\u67081\u65e5\u304b\u30892026\u5e743\u670831\u65e5\u307e\u3067\u306e\u4f1a\u8a08\u5e74\u5ea6\u5909\u66f4\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u4f1a\u8a08\u671f\u9593\u5168\u4f53\u306f\u5f15\u304d\u7d9a\u304dCircular 200\/2014\/TT-BTC\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u671f\u9593\u306e\u9014\u4e2d\u3067\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5909\u66f4\u3059\u308b\u3068\u3001\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306e\u4e00\u8cab\u6027\u304c\u640d\u306a\u308f\u308c\u3001\u4f1a\u8a08\u539f\u5247\u306b\u53cd\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u5834\u5408\u3001Circular 200\/2014\/TT-BTC \u306f\u3001\u4f1a\u8a08\u8a18\u9332\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\"><\/span><b>\u7279\u5225\u306a\u79fb\u884c\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u65b0\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u306b\u5fc5\u8981\u306a\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u304c\u4e0d\u5b8c\u5168\u306a\u305f\u3081\u3001Circular 200\/2014\/TT-BTC \u3092\u77ed\u671f\u9593\u3067\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u4f01\u696d\u306f\u660e\u78ba\u306a\u79fb\u884c\u8a08\u753b\u3092\u7acb\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\"><\/span><b>\u3053\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u65b0\u3057\u3044\u898f\u5236\u304c\u767a\u52b9\u3059\u308b\u524d\u306b\u3001\u3059\u3067\u306b Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u4f1a\u8a08\u5236\u5ea6\u304c\u767a\u884c\u3055\u308c\u308b\u524d\u306f\u3001\u901a\u9054 200\/2014\/TT-BTC \u304c\u30d9\u30c8\u30ca\u30e0\u306e\u591a\u304f\u306e\u7a2e\u985e\u306e\u4f01\u696d\u3067\u4e3b\u8981\u306a\u4f1a\u8a08\u5236\u5ea6\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u898f\u6a21\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u6b3e\u8cc7\u672c\u91d1\u304c\u9ad8\u984d\u3067\u3042\u3063\u305f\u308a\u3001\u7d44\u7e54\u69cb\u9020\u304c\u8907\u96d1\u3067\u3042\u3063\u305f\u308a\u3001\u5b50\u4f1a\u793e\u306e\u6570\u304c\u591a\u304b\u3063\u305f\u308a\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3001\u8cc7\u7523\u3001\u8cc7\u672c\u3001\u4f1a\u8a08\u9805\u76ee\u3092\u8a73\u7d30\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306eFDI\u4f01\u696d\u304cCircular 200\/2014\/TT-BTC\u3092\u9078\u629e\u3059\u308b\u306e\u306f\u3001\u305d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u8ca1\u52d9\u5831\u544a\u65b9\u6cd5\u304c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u8fd1\u3044\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\"><\/span><b>\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u5e02\u5834\u306b\u4e0a\u5834\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3068\u5185\u90e8\u7d71\u5236\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_va_don_vi_phu_thuoc\"><\/span><b>\u652f\u5e97\u304a\u3088\u3073\u5b50\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u72ec\u81ea\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6301\u3064\u652f\u5e97\u304a\u3088\u3073\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3082\u3001\u89aa\u4f1a\u793e\u304b\u3089\u72ec\u7acb\u3057\u3066\u4f1a\u8a08\u3092\u51e6\u7406\u3059\u308b\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u304d\u3081\u7d30\u304b\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306f\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066\u3001\u53b3\u683c\u306a\u8ca1\u52d9\u7ba1\u7406\u3068\u6a19\u6e96\u5316\u3055\u308c\u305f\u5831\u544a\u306e\u305f\u3081\u306b Circular 200\/2014\/TT-BTC \u3092\u9078\u629e\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\"><\/span><b>\u901a\u9054200\/2014\/TT-BTC\u3068\u901a\u905499\/2025\/ND-CP\u306e\u9069\u7528\u7bc4\u56f2\u306e\u6bd4\u8f03<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e7\u4f1a\u8a08\u5236\u5ea6\u3068\u65b0\u898f\u5247\u306e\u9069\u7528\u7bc4\u56f2\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u9069\u7528\u7bc4\u56f2\u3001\u767a\u52b9\u65e5\u3001\u8ca1\u52d9\u7ba1\u7406\u76ee\u6a19\u3068\u3044\u3063\u305f\u4e3b\u8981\u306a\u57fa\u6e96\u3092\u76f4\u63a5\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001Circular 200\/2014\/TT-BTC\u3068Circular 99\/2025\/TT-BTC\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u58eb\u304c\u4f01\u696d\u306e\u4f1a\u8a08\u671f\u9593\u306b\u9069\u3057\u305f\u4f1a\u8a08\u5236\u5ea6\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> Circular 200\/2014\/TT-BTC \u3068 Circular 99\/2025\/ND-CP \u306e\u9069\u7528\u7bc4\u56f2\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56de\u89a7 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56de\u89a799\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u7684\u5730\u4f4d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u79c1\u305f\u3061\u306f\u79fb\u884c\u6bb5\u968e\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u306a\u30bf\u30fc\u30b2\u30c3\u30c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5927\u4f01\u696d\u3001FDI\u3001\u4e0a\u5834\u4f01\u696d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u65b0\u305f\u306a\u4f1a\u8a08\u5e74\u5ea6\u3092\u8fce\u3048\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u958b\u59cb\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d4c\u55b6\u76ee\u6a19<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u304d\u3081\u7d30\u304b\u306a\u4f1a\u8a08\u7ba1\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u969b\u57fa\u6e96\u3068\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u76ee\u6307\u3057\u3066\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u306f\u3001\u4f01\u696d\u304c\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u6bd4\u8f03\u3057\u305f Circular 200\/2014\/TT-BTC \u306e\u9069\u7528\u7bc4\u56f2\u3092\u3088\u308a\u9069\u5207\u306b\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>\u4f01\u696d\u304c\u901a\u9054200\/2014\/TT-BTC\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7791\" aria-describedby=\"caption-attachment-7791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7791\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7791\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u901a\u9054200\/2014\/TT-BTC\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC \u304b\u3089\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u4e2d\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u77db\u76fe\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u624b\u9806\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_chuyen_doi\"><\/span><b>\u79fb\u884c\u306b\u9069\u3057\u305f\u6642\u671f\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u4f1a\u8a08\u5e74\u5ea6\u304c 2026 \u5e74 1 \u6708 1 \u65e5\u306b\u59cb\u307e\u308b\u5834\u5408\u3001Circular 200\/2014\/TT-BTC \u306b\u4ee3\u308f\u308b\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chinh_sach_ke_toan\"><\/span><b>\u4f1a\u8a08\u65b9\u91dd\u306e\u898b\u76f4\u3057<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u65b0\u3057\u3044\u898f\u5236\u306b\u78ba\u5b9f\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u306b\u3001\u3059\u3079\u3066\u306e\u4f1a\u8a08\u65b9\u91dd\u3001\u52d8\u5b9a\u79d1\u76ee\u3001\u8a18\u9332\u65b9\u6cd5\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_voi_co_quan_thue\"><\/span><b>\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5909\u66f4\u3057\u305f\u5f8c\u3001\u7d4c\u7406\u90e8\u9580\u306f\u66f4\u65b0\u3055\u308c\u305f\u4f1a\u8a08\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u76f4\u63a5\u7ba1\u7406\u3092\u62c5\u5f53\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_so_du_dau_ky\"><\/span><b>\u958b\u59cb\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC \u304b\u3089\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u671f\u672b\u6b8b\u9ad8\u3092\u614e\u91cd\u306b\u8abf\u6574\u3057\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u8ee2\u9001\u3055\u308c\u305f\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u307e\u3067\u306b\u3001Circular 200\/2014\/TT-BTC\u306e\u9069\u7528\u7bc4\u56f2\u306f\u5927\u5e45\u306b\u72ed\u307e\u308a\u3001\u4e3b\u306b\u4f1a\u8a08\u671f\u9593\u304c2026\u5e74\u3088\u308a\u524d\u306b\u958b\u59cb\u3055\u308c\u305f\u4f01\u696d\u3001\u307e\u305f\u306f\u7279\u5225\u306a\u79fb\u884c\u898f\u5b9a\u306e\u7bc4\u7587\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u9054200\/2014\/TT-BTC\u306e\u9069\u7528\u7bc4\u56f2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u9069\u5207\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9078\u629e\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3084\u7a0e\u91d1\u306e\u6c7a\u6e08\u306b\u304a\u3051\u308b\u30df\u30b9\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u56fd\u969b\u57fa\u6e96\u3078\u306e\u79fb\u884c\u3092\u9032\u3081\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u306b\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u900f\u660e\u6027\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u78ba\u4fdd\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30e2\u30c7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3\u6c0f<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Man\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\"><\/span><b>Circular 200\/2014\/TT-BTC \u304b\u3089 Circular 99 \u3078\u306e\u4f01\u696d\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\"><\/span>2026 \u5e74 1 \u6708 1 \u65e5\u306b\u4f1a\u8a08\u5e74\u5ea6\u3092\u958b\u59cb\u3059\u308b\u4f01\u696d\u306f\u3001Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u3044\u3044\u3048\u3002\u4f01\u696d\u306e\u4f1a\u8a08\u5e74\u5ea6\u304c2026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u5834\u5408\u3001\u73fe\u884c\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u65b0\u3057\u3044\u4f1a\u8a08\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001Circular 200\/2014\/TT-BTC\u306f\u4f1a\u8a08\u5e33\u7c3f\u307e\u305f\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306e\u6cd5\u7684\u6839\u62e0\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002                    <\/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_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\"><\/span>\u73fe\u5728 Circular 200\/2014\/TT-BTC \u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u5207\u308a\u66ff\u3048\u308b\u969b\u306b\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u4f01\u696d\u304cCircular 200\/2014\/TT-BTC\u304b\u3089\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u7d4c\u7406\u90e8\u9580\u306f\u4f1a\u8a08\u65b9\u91dd\u3092\u66f4\u65b0\u3057\u3001\u76f4\u5c5e\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u901a\u77e5\u306f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002                    <\/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=\"Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\"><\/span>Circular 200\/2014\/TT-BTC \u304b\u3089\u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u79fb\u884c\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u3053\u3068\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCircular 200\/2014\/TT-BTC \u304b\u3089\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u554f\u984c\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u4f7f\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u52d8\u5b9a\u79d1\u76ee\u306e\u30c1\u30e3\u30fc\u30c8\u3092\u78ba\u8a8d\u3057\u3001\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u306b\u5207\u308a\u66ff\u3048\u308b\u524d\u306b\u671f\u672b\u6b8b\u9ad8\u3092\u8abf\u6574\u3057\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u898f\u5236\u306b\u6e96\u62e0\u3059\u308b\u3088\u3046\u306b\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u66f4\u65b0\u3057\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u77db\u76fe\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u4f1a\u8a08\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u306b\u5909\u63db\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/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 b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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. 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