{"id":7816,"date":"2026-03-11T02:19:32","date_gmt":"2026-03-11T09:19:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7816"},"modified":"2026-03-11T02:19:32","modified_gmt":"2026-03-11T09:19:32","slug":"huong-dan-nop-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u3001HTKK\u3001eTax \u7d4c\u7531\u3067\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u30ce\u30fc\u30c8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u63d0\u51fa\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306b\u4ed8\u968f\u3059\u308b\u5fc5\u9808\u306e\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u4f1a\u8a08\u58eb\u306f2026\u5e74\u306e\u671f\u9650\u307e\u3067\u306b\u3053\u308c\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u306e\u96fb\u5b50\u63d0\u51fa\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u6642\u9593\u7bc0\u7d04\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7279\u306b\u4f1a\u8a08\u901a\u8ca8\u306e\u5909\u66f4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u63d0\u793a\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\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\u89a7\u6587\u66f899\/2025\/TT-BTC\u3002<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u6b21\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u307e\u3059\u3002 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u542b\u3080\u6c7a\u6e08\u66f8\u985e\u304a\u3088\u3073\u4ed8\u5c5e\u66f8\u985e\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u4f5c\u6210\u304a\u3088\u3073\u63d0\u51fa\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u6982\u8981<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tinh_chat_phap_ly\" >\u6cd5\u7684\u6027\u8cea<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Vai_tro_doi_voi_co_quan_thue\" >\u7a0e\u52d9\u5f53\u5c40\u306e\u5f79\u5272<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doi_tuong_va_thoi_han_nop\" >\u5fdc\u52df\u8cc7\u683c\u3068\u5fdc\u52df\u7de0\u5207<\/a><\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Moi_lien_he_voi_he_thong_to_khai_thue\" >\u7a0e\u52d9\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u9023\u643a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\" >\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u3067\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\uff08\u8a73\u7d30\u306a\u624b\u9806\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u7a0e\u52d9\u7dcf\u5c40\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >\u30b9\u30c6\u30c3\u30d72\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u63d0\u51fa\u3059\u308b\u3002<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u6dfb\u4ed8\u3057\u3001\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\" >HTKK\u304a\u3088\u3073\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3002<\/a><\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\" >\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3078\u306e\u63db\u7b97\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u8aac\u660e\u6ce8\u8a18\u306e\u63d0\u51fa\u624b\u9806<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u907f\u3051\u308b\u3079\u304d\u9593\u9055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\" >2026\u5e743\u6708\u671f\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\" >\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u306f\u3001\u5225\u9014\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\" >\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\u901a\u9054133\u53f7\u3092\u9069\u7528\u3059\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3092\u8aac\u660e\u3057\u3001\u88dc\u8db3\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5358\u306a\u308b\u88dc\u8db3\u8cc7\u6599\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u898f\u5236\u5f53\u5c40\u304c\u4f1a\u8a08\u65b9\u91dd\u3001\u8ca1\u52d9\u5909\u52d5\u3001\u304a\u3088\u3073\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u4e8b\u8c61\u3092\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u51fa\u524d\u306b\u8a18\u9332\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u73fe\u5728\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u30c7\u30fc\u30bf\u3092\u7a4d\u6975\u7684\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u5831\u544a\u66f8\u306e\u4f5c\u6210\u304a\u3088\u3073\u63d0\u51fa\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chat_phap_ly\"><\/span><b>\u6cd5\u7684\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6ce8\u8a18\u306f\u8ca1\u52d9\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u6210\u8981\u7d20\u3067\u3042\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304a\u3088\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u8aac\u660e\u3092\u63d0\u4f9b\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_co_quan_thue\"><\/span><b>\u7a0e\u52d9\u5f53\u5c40\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6587\u66f8\u3092\u901a\u3058\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u4f01\u696d\u304c\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u65b9\u6cd5\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u4e8b\u8c61\u3001\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u6f5c\u5728\u7684\u306a\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3084\u7d04\u675f\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_nop\"><\/span><b>\u5fdc\u52df\u8cc7\u683c\u3068\u5fdc\u52df\u7de0\u5207<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u4f53\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\uff08\u901a\u5e38\u306f\u6bce\u5e743\u670831\u65e5\u307e\u3067\uff09\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3068\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u7d0d\u4ed8\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_he_thong_to_khai_thue\"><\/span><b>\u7a0e\u52d9\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u9023\u643a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f03\/TNDN\u306e\u4ed8\u9332\u3067\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u304c\u8a18\u5165\u3055\u308c\u63d0\u51fa\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u3068\u8a8d\u8b58\u3057\u3001\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u3068\u691c\u67fb\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u3067\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\uff08\u8a73\u7d30\u306a\u624b\u9806\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7820\" aria-describedby=\"caption-attachment-7820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7820\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7820\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531\u3067\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\uff08\u8a73\u7d30\u306a\u624b\u9806\uff09<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306e\u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u4e8b\u524d\u306b\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6709\u52b9\u306a\u96fb\u5b50\u7f72\u540d\u3001\u8ca1\u52d9\u8af8\u8868\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3001\u304a\u3088\u3073\u8a18\u5165\u6e08\u307f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u3053\u306e\u4f5c\u696d\u3092\u8fc5\u901f\u306b\u884c\u3044\u3001\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u8a73\u7d30\u306a\u624b\u9806\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u7a0e\u52d9\u7dcf\u5c40\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4ee5\u4e0b\u306eURL\u306b\u3042\u308b\u7a0e\u52d9\u5c40\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u3067\u3059\u3002 <\/span><a href=\"https:\/\/dichvucong.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/dichvucong.gdt.gov.vn<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u304c2025\u5e74\u304b\u3089\u5e83\u304f\u5c0e\u5165\u3057\u30012026\u5e74\u3082\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3057\u3066\u3044\u304f\u3001\u4e2d\u592e\u96c6\u6a29\u578b\u306e\u884c\u653f\u624b\u7d9a\u304d\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u4e8b\u696d\u7a0e\u8b58\u5225\u756a\u53f7\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u307e\u3059\u3002\u30ed\u30b0\u30a4\u30f3\u306b\u6210\u529f\u3057\u305f\u3089\u3001\u96fb\u5b50\u7f72\u540d\u30c7\u30d0\u30a4\u30b9\uff08USB\u30c8\u30fc\u30af\u30f3\uff09\u304c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u306b\u63a5\u7d9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u96fb\u5b50\u7f72\u540d\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u4f7f\u7528\u3067\u304d\u308b\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u63d0\u51fa\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30ed\u30b0\u30a4\u30f3\u5f8c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u300c\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u300d\u6a5f\u80fd\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u901a\u905480\/2021\/TT-BTC\u306b\u57fa\u3065\u3044\u3066\u767a\u884c\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30e003\/TNDN\u3092\u9078\u629e\u3057\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u88c5\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e2\u3064\u306e\u65b9\u6cd5\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u544a\uff1a\u7d0d\u7a0e\u8005\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u8868\u793a\u3055\u308c\u308b\u30d5\u30a9\u30fc\u30e0\u306b\u76f4\u63a5\u8ca1\u52d9\u60c5\u5831\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">XML\u30d5\u30a1\u30a4\u30eb\u306e\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\uff1a\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u307e\u305f\u306fHTKK\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u30c7\u30fc\u30bf\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u5165\u529b\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u7d0d\u7a0e\u8005\u306f\u300c\u66f8\u985e\u306b\u7f72\u540d\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u30c8\u30fc\u30af\u30f3PIN\u3092\u5165\u529b\u3057\u3066\u7533\u544a\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6dfb\u4ed8\u306e\u4ed8\u9332\u306b\u3042\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306e\u91cd\u8981\u306a\u6e96\u5099\u624b\u9806\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u6dfb\u4ed8\u3057\u3001\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e003\/TNDN\u306b\u7f72\u540d\u3057\u3066\u9001\u4fe1\u3059\u308b\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u8ffd\u52a0\u66f8\u985e\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3067\u304d\u308b\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u3092\u8868\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u3092\u5b8c\u4e86\u3059\u308b\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u66f8\u985e\u6dfb\u4ed8\u300d\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u63a2\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u30d5\u30a1\u30a4\u30eb\u3092\u9078\u629e\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u304b\u3089\u30d5\u30a1\u30a4\u30eb\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u3067\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u306f\u901a\u5e38\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF\uff1a\u8868\u793a\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u5f62\u5f0f\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excel\uff1a\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u8a73\u7d30\u306a\u8868\u3092\u63d0\u793a\u3057\u305f\u3044\u5834\u5408\u306b\u3053\u306e\u5f62\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a1\u30a4\u30eb\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u305f\u5f8c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ed8\u9332\u306b\u96fb\u5b50\u7f72\u540d\u3092\u3082\u3046\u4e00\u5ea6\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7f72\u540d\u624b\u9806\u3092\u7701\u7565\u3059\u308b\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u4e0d\u5b8c\u5168\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\"><\/span><b>HTKK\u304a\u3088\u3073\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7819\" aria-describedby=\"caption-attachment-7819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7819\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7819\" class=\"wp-caption-text\">\u96fb\u5b50\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">HTKK\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0eTax\u3092\u4f75\u7528\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HTKK\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6b63\u3057\u3044\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u7528\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30ec\u30dd\u30fc\u30c8\u306e\u4f5c\u6210\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u300cXML\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u300d\u6a5f\u80fd\u3092\u9078\u629e\u3057\u3066\u6a19\u6e96\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u4ed8\u9332\u3092\u63d0\u51fa\u3059\u308b\u624b\u9806 <\/span><a href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thuedientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\"> \u6b21\u306e\u3088\u3046\u306b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u7ba1\u7406\u8005\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066eTax\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u7a0e\u52d9\u7533\u544a\u300d\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u544a\u66f8\u691c\u7d22\u6a5f\u80fd\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u51fa\u6e08\u307f\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63a2\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u4ed8\u9332\u306e\u63d0\u51fa\u300d\u6b04\u306b\u3001\u8aac\u660e\u30d5\u30a1\u30a4\u30eb\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u3001\u96fb\u5b50\u7f72\u540d\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306e\u624b\u9806\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u8ca1\u52d9\u8af8\u8868\u8aac\u660e\u66f8\u304c\u6b63\u5e38\u306b\u63d0\u51fa\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u6ce8\u8a18\uff1a <\/b><span style=\"font-weight: 400;\">\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u5f53\u8a72\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u5546\u696d\u9280\u884c\u306e\u58f2\u8cb7\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u5e73\u5747\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u660e\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3078\u306e\u63db\u7b97\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u8aac\u660e\u6ce8\u8a18\u306e\u63d0\u51fa\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7818\" aria-describedby=\"caption-attachment-7818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7818\" class=\"wp-caption-text\">\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3078\u306e\u63db\u7b97\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u8aac\u660e\u6ce8\u8a18\u306e\u63d0\u51fa\u624b\u9806<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u307e\u305f\u306f\u5916\u8ca8\u3092\u4f1a\u8a08\u901a\u8ca8\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u4e8b\u696d\u4f53\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u63db\u7b97\u3057\u305f\u8aac\u660e\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u63db\u7b97\u306e\u539f\u5247\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63db\u7b97\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u306f\u3001\u300c\u8cc7\u672c\u306b\u304a\u3051\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u300d\u306e\u9805\u76ee\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u63db\u7b97\u304c\u8ca1\u52d9\u72b6\u6cc1\u304a\u3088\u3073\u696d\u7e3e\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u907f\u3051\u308b\u3079\u304d\u9593\u9055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u521d\u56de\u3067\u63d0\u51fa\u304c\u53d7\u7406\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u304f\u3042\u308b\u8aa4\u308a\u304c\u306a\u3044\u304b\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306e\u5f62\u5f0f\u304c\u6b63\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u5727\u7e2e\u30d5\u30a1\u30a4\u30eb\u3084\u3001.zip \u3084 .rar \u306a\u3069\u306e\u4e0d\u9069\u5207\u306a\u5f62\u5f0f\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u62d2\u5426\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u9332\u3078\u306e\u96fb\u5b50\u7f72\u540d\u3092\u5fd8\u308c\u308b\u3053\u3068\uff1a\u3053\u308c\u306f\u3001\u4e3b\u8981\u306a\u7a0e\u52d9\u7533\u544a\u66f8\u304c\u6b63\u5e38\u306b\u63d0\u51fa\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u304c\u4e0d\u5b8c\u5168\u3068\u307f\u306a\u3055\u308c\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u539f\u56e0\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u4e00\u81f4\uff1a\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7dcf\u8cc7\u7523\u3001\u5229\u76ca\u3001\u307e\u305f\u306f\u8cc7\u672c\u306e\u6570\u5024\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304a\u3088\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa\u9045\u5ef6\uff1a\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u671f\u9650\u5185\u306b\u63d0\u51fa\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u8aac\u660e\u66f8\u304c\u9045\u308c\u3066\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><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><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u9069\u5207\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u3092\u6700\u7d42\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u8ca1\u52d9\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u4e0a\u3067\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u905499\/2025\/TT-BTC\u306e\u65b0\u898f\u5247\u304c\u767a\u52b9\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4f1a\u8a08\u65b9\u91dd\u3001\u901a\u8ca8\u5358\u4f4d\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u63db\u7b97\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u898f\u5236\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u3088\u308a\u900f\u660e\u6027\u304c\u3042\u308a\u4fe1\u983c\u3067\u304d\u308b\u3082\u306e\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u308d\u3046\u3002<\/span><\/p>\n<h3><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>\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><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/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<\/span><\/a><span style=\"font-weight: 400;\"> -<\/span><span style=\"font-weight: 400;\"> \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\u3001MAN \u2013 Master Accountant Network\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\"><\/span><b>2026\u5e743\u6708\u671f\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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=\"Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\"><\/span>\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<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\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306f\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4e0d\u53ef\u6b20\u306a\u4e00\u90e8\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u3001\u3053\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u306b\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u6dfb\u4ed8\u3057\u306a\u3044\u5834\u5408\u3001\u66f8\u985e\u304c\u4e0d\u5b8c\u5168\u3068\u307f\u306a\u3055\u308c\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u306b\u57fa\u3065\u304d\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\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=\"Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u306f\u3001\u5225\u9014\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<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\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u305f\u5f8c\u3001\u4ed8\u9332\u30d5\u30a1\u30a4\u30eb\u306b\u96fb\u5b50\u7f72\u540d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u300103\/TNDN\u7533\u544a\u66f8\u306b\u306e\u307f\u96fb\u5b50\u7f72\u540d\u3092\u884c\u3044\u3001\u6ce8\u8a18\u306e\u4ed8\u9332\u3078\u306e\u7f72\u540d\u3092\u5fd8\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u3068\u8a8d\u8b58\u3057\u307e\u3059\u304c\u3001\u4ed8\u9332\u306f\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\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=\"Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\"><\/span>\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u540c\u3058\u3067\u3059\u3002\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\uff08\u901a\u5e38\u306f3\u670831\u65e5\u9803\uff09\u306b\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u63d0\u51fa\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\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_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\u901a\u9054133\u53f7\u3092\u9069\u7528\u3059\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<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\u901a\u9054133\u53f7\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u5f15\u304d\u7d9a\u304d\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6ce8\u8a18\u306e\u5185\u5bb9\u306f\u3001\u901a\u9054200\u53f7\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u3088\u308a\u3082\u7c21\u6f54\u306b\u8868\u73fe\u3067\u304d\u307e\u3059\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u306e\u6587\u66f8\u3092\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306b\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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\": 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Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong vi\u1ec7c tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t khi xu\u1ea5t hi\u1ec7n c\u00e1c thay \u0111\u1ed5i v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7816","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\/7816","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=7816"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7816\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7816\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7817"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}