{"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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/","title":{"rendered":"\ud68c\ub78c 200\/2014\/TT-BTC: \uc5b4\ub5a4 \uc0ac\uc5c5\uccb4\uac00 \uc5ec\uc804\ud788 \uc774 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\uae4c?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&quot;200\ud638 \uc2dc\ud589\ub839\uc758 \uc601\ud5a5\uc744 \ubc1b\ub294 \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4\uac00?&quot;\ub294 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c\uc758 \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \ub9ce\uc740 \ud68c\uacc4\uc0ac\uc640 \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \uc6b0\ub824\ud558\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. \ud2b9\ud788 \ubca0\ud2b8\ub0a8\uc758 \ubc95\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uac1c\uc815\ub41c \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uae30 \uc2dc\uc791\ud558\ub294 2026\ub144\ubd80\ud130 \uc774\ub7ec\ud55c \uc6b0\ub824\uac00 \ub354\uc6b1 \ucee4\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/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;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud68c\ub78c 200\/2014\/TT-BTC\uac00 \uc801\uc6a9\ub418\ub294 \ub300\uc0c1\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 3\uc6d4 \ud604\uc7ac, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc815\ud655\ud55c \uc7ac\ubb34 \ubcf4\uace0, \uc138\uae08 \uc815\uc0b0 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc804\ud658\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ub300\uc0c1 \uae30\uc5c5\uc744 \ud310\ub2e8\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc801\uc6a9 \uc2dc\uc810\uacfc \uac01 \uae30\uc5c5\uc758 \uad6c\uccb4\uc801\uc778 \ud2b9\uc131\uc744 \ubaa8\ub450 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\" >\uc131\uc218\uae30 \uae30\uac04 \uc911 \uc2dc\ud589\ub839 200\/2014\/ND-CP\uc758 \uc801\uc6a9 \ud604\ud669.<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\" >200\/2014\/TT-BTC \uacf5\ubb38\uc758 \uc804\ud658 \uae30\uac04\uc5d0 \uc788\ub294 \uc0ac\uc5c5\uccb4\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\" >\ud68c\uacc4\uc5f0\ub3c4\uac00 2026\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc2dc\uc791\ub418\ub294 \uae30\uc5c5<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\" >\ud2b9\ubcc4 \uc804\ud658 \uc9c0\uc704\ub97c \uc801\uc6a9\ubc1b\ub294 \uc0ac\uc5c5\uccb4<\/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\/ko\/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\" >\uc774 \uc0ac\uc5c5\uccb4 \uadf8\ub8f9\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uc774\ubbf8 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4.<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\" >\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uc5c5<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Chi_nhanh_va_don_vi_phu_thuoc\" >\uc9c0\uc810 \ubc0f \uc790\ud68c\uc0ac<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc138\ubd80\uc801\uc778 \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/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\/ko\/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\" >200\/2014\/TT-BTC \uacf5\ubb38\uacfc 99\/2025\/ND-CP \uacf5\ubb38\uc758 \uc801\uc6a9 \ubc94\uc704 \ube44\uad50<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\" >\uae30\uc5c5\uc774 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud560 \ub54c \uc804\ud658 \uad00\ub828 \uc9c0\uce68<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Xac_dinh_dung_thoi_diem_chuyen_doi\" >\uc804\ud658\uc5d0 \uc801\ud569\ud55c \uc2dc\uae30\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ra_soat_chinh_sach_ke_toan\" >\ud68c\uacc4 \uc815\ucc45 \uac80\ud1a0<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_bao_voi_co_quan_thue\" >\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Kiem_tra_so_du_dau_ky\" >\uac1c\uc2dc \uc794\uc561\uc744 \ud655\uc778\ud558\uc138\uc694.<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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\" >200\/2014\/TT-BTC \ud68c\ub78c\uc5d0\uc11c 99 \ud68c\ub78c\uc73c\ub85c\uc758 \uc0ac\uc5c5 \uc804\ud658\uacfc \uad00\ub828\ub41c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/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\/ko\/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\ub144 1\uc6d4 1\uc77c\uc5d0 \ud68c\uacc4\uc5f0\ub3c4\ub97c \uc2dc\uc791\ud558\ub294 \uae30\uc5c5\ub3c4 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/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\/ko\/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\" >\ud604\uc7ac \uc2dc\ud589\ub839 200\/2014\/TT-BTC\ub97c \uc801\uc6a9 \uc911\uc778 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c \ub2f9\uad6d\uc5d0 \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\uae4c?<\/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\/ko\/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\" >\ud68c\ub78c 200\/2014\/TT-BTC\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c \ubb34\uc5c7\uc744 \uace0\ub824\ud574\uc57c \ud560\uae4c\uc694?<\/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>\uc131\uc218\uae30 \uae30\uac04 \uc911 \uc2dc\ud589\ub839 200\/2014\/ND-CP\uc758 \uc801\uc6a9 \ud604\ud669.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ud604\uc7ac \uc911\uc694\ud55c \uc804\ud658\uae30\ub97c \ub9de\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 99\/2025\/TT-BTC \uc81c31\uc870\uc5d0 \ub530\ub974\uba74, 10\ub144 \uc774\uc0c1 \ub110\ub9ac \uc801\uc6a9\ub418\uc5b4 \uc628 \ud68c\uacc4 \uc81c\ub3c4\uc778 \uc2dc\ud589\ub839 200\/2014\/TT-BTC\ub294 \ud604\ub300 \uc7ac\ubb34 \uad00\ub9ac \ud2b8\ub80c\ub4dc\uc5d0 \ub354\uc6b1 \ubd80\ud569\ud558\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uc810\uc9c4\uc801\uc73c\ub85c \ub300\uccb4\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae30\uac04 \ub3d9\uc548 \uc2dc\ud589\ub839 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc2dc\uc2a4\ud15c, \uae30\ub85d \ubc29\ubc95 \ubc0f \uc7ac\ubb34 \ubcf4\uace0\uc5d0\uc11c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\ub960 \uc0c1\ud669\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc0ac\uac74\ub4e4\uc744 \ud1b5\ud574 \uc694\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc740 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd \ubc1c\ud6a8\ub418\uba70, \ud68c\uacc4 \ubc29\uc2dd \ubc0f \uc7ac\ubb34\uc81c\ud45c \uad6c\uc870\uc5d0 \ub9ce\uc740 \ubcc0\ud654\ub97c \uac00\uc838\uc635\ub2c8\ub2e4.<\/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;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \ud604\uc7ac \ud68c\uacc4 \uae30\uac04\uc774 2026\ub144 \uc774\uc804\uc5d0 \uc2dc\uc791\ub41c \uae30\uc5c5\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc0c8\ub85c\uc6b4 \ud68c\uacc4\uc5f0\ub3c4\ub97c \uc2dc\uc791\ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c, \uc5b4\ub5a4 \uc0ac\uc5c5\uccb4\uac00 \uc5ec\uc804\ud788 \ud68c\ub78c 200\/2014\/TT-BTC\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294\uc9c0 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub294 \uac83\uc740 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc5f0\uc18d\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/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>200\/2014\/TT-BTC \uacf5\ubb38\uc758 \uc804\ud658 \uae30\uac04\uc5d0 \uc788\ub294 \uc0ac\uc5c5\uccb4\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\">200\/2014\/TT-BTC \uacf5\ubb38\uc758 \uc804\ud658 \uae30\uac04\uc5d0 \uc788\ub294 \uc0ac\uc5c5\uccb4\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc2dc\ud589\ub839 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ubc94\uc704\uac00 \uc8fc\ub85c \uae30\uc5c5\uc758 \ud68c\uacc4\uc5f0\ub3c4 \uc2dc\uc791\uc77c\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc7ac\uc815\ubd80\uc758 \ud68c\uacc4 \uc6d0\uce59 \ubc0f \uacbd\uacfc \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \ud2b9\uc815 \uadf8\ub8f9\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/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>\ud68c\uacc4\uc5f0\ub3c4\uac00 2026\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc2dc\uc791\ub418\ub294 \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae30\uc5c5 \uadf8\ub8f9\uc740 \ud604\uc7ac \ud68c\uacc4\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uacc4\uc18d \uc801\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc774 2025\ub144 4\uc6d4 1\uc77c\ubd80\ud130 2026\ub144 3\uc6d4 31\uc77c\uae4c\uc9c0\uc758 \ubd84\uc0b0 \ud68c\uacc4\uc5f0\ub3c4\ub97c \ucc44\ud0dd\ud558\ub294 \uacbd\uc6b0, \uc804\uccb4 \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548\uc5d0\ub3c4 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uae30\uac04 \uc911\uac04\uc5d0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ubcc0\uacbd\ud558\uba74 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc758 \uc77c\uad00\uc131\uc774 \uae68\uc9c0\uace0 \ud68c\uacc4 \uc6d0\uce59\uc5d0 \uc704\ubc30\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc774 \uacbd\uc6b0\uc5d0\ub294 \ud68c\ub78c 200\/2014\/TT-BTC\uac00 \ud68c\uacc4 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \ubc95\uc801 \uadfc\uac70\ub85c \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\"><\/span><b>\ud2b9\ubcc4 \uc804\ud658 \uc9c0\uc704\ub97c \uc801\uc6a9\ubc1b\ub294 \uc0ac\uc5c5\uccb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubd80 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud558\ub294 \ub370 \ud544\uc694\ud55c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc774\ub098 \uae30\uc220 \uc778\ud504\ub77c\uac00 \uc544\uc9c1 \uc644\ube44\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc5d0 \ub2e8\uae30\uac04 \ub3d9\uc548 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uacc4\uc18d \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0 \ucc98\ud55c \uae30\uc5c5\ub4e4\uc740 \uba85\ud655\ud55c \uc804\ud658 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \uac00\ub2a5\ud55c \ud55c \ube68\ub9ac \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>\uc774 \uc0ac\uc5c5\uccb4 \uadf8\ub8f9\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uc774\ubbf8 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \ubc1c\ud45c\ub418\uae30 \uc804\uae4c\uc9c0\ub294 2014\ub144 200\ud638 \uacf5\ubb38 200\/2014\/TT-BTC\uac00 \ubca0\ud2b8\ub0a8\uc758 \ub9ce\uc740 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc8fc\uc694 \ud68c\uacc4 \uc81c\ub3c4\uc600\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc801\uc6a9 \uac00\ub2a5\ud55c \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08\uc774 \ub9ce\uac70\ub098, \uc870\uc9c1 \uad6c\uc870\uac00 \ubcf5\uc7a1\ud558\uac70\ub098, \uc790\ud68c\uc0ac\uac00 \ub9ce\uc740 \uae30\uc5c5\uc740 \uc790\uc0b0, \uc790\ubcf8 \ubc0f \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc0c1\uc138\ud558\uac8c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/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>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \ubc29\uc2dd\uc774 \uad6d\uc81c \ud68c\uacc4 \uae30\uc900\uc5d0 \uac00\uae5d\uac8c \uad6c\uc131\ub418\uc5b4 \uc788\uae30 \ub54c\ubb38\uc5d0 Circular 200\/2014\/TT-BTC\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4.<\/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>\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ub41c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc7ac\ubb34 \ud22c\uba85\uc131\uacfc \ub0b4\ubd80 \ud1b5\uc81c\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc885\uc885 2014\/TT-BTC\ud638 \uacf5\ubb38\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_va_don_vi_phu_thuoc\"><\/span><b>\uc9c0\uc810 \ubc0f \uc790\ud68c\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd98 \uc9c0\uc810 \ubc0f \ub300\ud45c \uc0ac\ubb34\uc18c\ub3c4 \ubaa8\ud68c\uc0ac\ub85c\ubd80\ud130 \ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud5c8\uac00\ubc1b\uc740 \uacbd\uc6b0 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/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>\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc138\ubd80\uc801\uc778 \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SME)\uc740 \ub354 \uac04\uc18c\ud654\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ucc44\ud0dd\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc5c4\uaca9\ud55c \uc7ac\ubb34 \uad00\ub9ac\uc640 \ud45c\uc900\ud654\ub41c \ubcf4\uace0\ub97c \uc704\ud574 \uc5ec\uc804\ud788 \ub9ce\uc740 \uae30\uc5c5\uc774 2014\ub144 TT-BTC\ud638 \uacf5\ubb38\uc744 \uc120\ud0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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>200\/2014\/TT-BTC \uacf5\ubb38\uacfc 99\/2025\/ND-CP \uacf5\ubb38\uc758 \uc801\uc6a9 \ubc94\uc704 \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc874 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \uc801\uc6a9 \ubc94\uc704 \ucc28\uc774\ub97c \uc774\ud574\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uc801\uc6a9 \ubc94\uc704, \uc2dc\ud589\uc77c, \uc7ac\ubb34 \uad00\ub9ac \ubaa9\ud45c \ub4f1 \uc8fc\uc694 \uae30\uc900\uc744 \uc9c1\uc811 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \uc694\uc57d\ud45c\ub294 \uc2dc\ud589\ub839 200\/2014\/TT-BTC\uc640 \uc2dc\ud589\ub839 99\/2025\/TT-BTC\uc758 \ucc28\uc774\uc810\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc8fc\ubbc0\ub85c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uae30\uac04\uc5d0 \uc801\ud569\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> Circular 200\/2014\/TT-BTC\uc640 Circular 99\/2025\/ND-CP\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\uc801 \uc9c0\uc704<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6b0\ub9ac\ub294 \ud604\uc7ac \uc804\ud658\uae30\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \ud6a8\ub825\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\ud45c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub300\uae30\uc5c5, \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5, \uadf8\ub9ac\uace0 \uc0c1\uc7a5 \uae30\uc5c5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \ud68c\uacc4\uc5f0\ub3c4\ub97c \uc2dc\uc791\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \uc870\uac74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc2dc\uc791\ud558\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uacbd\uc601 \ubaa9\ud45c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \ud68c\uacc4 \uad00\ub9ac.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uad6d\uc81c \ud45c\uc900 \ubc0f \uc7ac\uc815 \ud22c\uba85\uc131\uc744 \ud5a5\ud558\uc5ec.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \ube44\uad50\ud45c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \ube44\uad50\ud558\uc5ec \ud68c\ub78c 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \ub354 \uc798 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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>\uae30\uc5c5\uc774 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud560 \ub54c \uc804\ud658 \uad00\ub828 \uc9c0\uce68<\/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\">\uae30\uc5c5\uc774 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud560 \ub54c \uc804\ud658 \uad00\ub828 \uc9c0\uce68<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud558\ub294 \ub3d9\uc548 \uae30\uc5c5\uc740 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_chuyen_doi\"><\/span><b>\uc804\ud658\uc5d0 \uc801\ud569\ud55c \uc2dc\uae30\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5f0\ub3c4\uac00 2026\ub144 1\uc6d4 1\uc77c\uc5d0 \uc2dc\uc791\ub418\ub294 \uacbd\uc6b0, \uae30\uc874\uc758 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \ub300\uccb4\ud558\ub294 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ub3c4\uc785\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chinh_sach_ke_toan\"><\/span><b>\ud68c\uacc4 \uc815\ucc45 \uac80\ud1a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \ud68c\uacc4 \uc815\ucc45, \uacc4\uc815\uacfc\ubaa9\ud45c \ubc0f \uae30\ub85d \ubc29\ubc95\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_voi_co_quan_thue\"><\/span><b>\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ubcc0\uacbd\ud55c \ud6c4, \ud68c\uacc4 \ubd80\uc11c\ub294 \ud574\ub2f9 \uc2dc\uc2a4\ud15c\uc744 \uc9c1\uc811 \uad00\ud560\ud558\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubcc0\uacbd\ub41c \ud68c\uacc4 \ubc29\uce68\uc744 \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_so_du_dau_ky\"><\/span><b>\uac1c\uc2dc \uc794\uc561\uc744 \ud655\uc778\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 Circular 200\/2014\/TT-BTC\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c, \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uac8c \uc774\uc804\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ucd5c\uc885 \uc794\uc561\uc744 \uc2e0\uc911\ud558\uac8c \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ud68c\ub78c 200\/2014\/TT-BTC\uc758 \uc801\uc6a9 \ubc94\uc704\ub294 \uc0c1\ub2f9\ud788 \ucd95\uc18c\ub418\uc5b4 \uc8fc\ub85c 2026\ub144 \uc774\uc804\uc5d0 \ud68c\uacc4 \uae30\uac04\uc774 \uc2dc\uc791\ub41c \uae30\uc5c5\uc774\ub098 \ud2b9\ubcc4 \uacbd\uacfc \uaddc\uc815\uc5d0 \ud574\ub2f9\ud558\ub294 \uae30\uc5c5\uc5d0\ub9cc \uc801\uc6a9\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \uc2dc\ud589\ub839\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc62c\ubc14\ub978 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc120\ud0dd\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc138\uae08 \ub0a9\ubd80 \uc2dc \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uad6d\uc81c \ud45c\uc900\uc73c\ub85c \ub098\uc544\uac00\uace0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c\uc758 \uc804\ud658\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc900\ube44\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc5d0 \uae30\uc5ec\ud560 \uac83\uc785\ub2c8\ub2e4.<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20\ub294 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \uac80\ud1a0\ud569\ub2c8\ub2e4: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c \uc528<\/span><\/a><span style=\"font-weight: 400;\"> - Man\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uba70, \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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>200\/2014\/TT-BTC \ud68c\ub78c\uc5d0\uc11c 99 \ud68c\ub78c\uc73c\ub85c\uc758 \uc0ac\uc5c5 \uc804\ud658\uacfc \uad00\ub828\ub41c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/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\ub144 1\uc6d4 1\uc77c\uc5d0 \ud68c\uacc4\uc5f0\ub3c4\ub97c \uc2dc\uc791\ud558\ub294 \uae30\uc5c5\ub3c4 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc544\ub2c8\uc694. \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4\uc5f0\ub3c4\uac00 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \uc2dc\uc791\ub418\ub294 \uacbd\uc6b0, \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \uc2dc\ud589\ub839 200\/2014\/TT-BTC\ub294 \ub354 \uc774\uc0c1 \ud68c\uacc4 \uc7a5\ubd80 \ub610\ub294 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \ubc95\uc801 \uadfc\uac70\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.                    <\/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>\ud604\uc7ac \uc2dc\ud589\ub839 200\/2014\/TT-BTC\ub97c \uc801\uc6a9 \uc911\uc778 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c \ub2f9\uad6d\uc5d0 \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uae30\uc5c5\uc774 \ud68c\ub78c 200\/2014\/TT-BTC\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c, \ud68c\uacc4 \ubd80\uc11c\ub294 \ud68c\uacc4 \uc815\ucc45\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc9c1\uc811 \uac10\ub3c5\ud558\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud1b5\ubcf4\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc138\ubb34 \uac10\uc0ac \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.                    <\/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>\ud68c\ub78c 200\/2014\/TT-BTC\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c \ubb34\uc5c7\uc744 \uace0\ub824\ud574\uc57c \ud560\uae4c\uc694?<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\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \ub54c \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ud604\uc7ac \uc0ac\uc6a9 \uc911\uc778 \ud68c\uacc4 \uacc4\uc815 \uccb4\uacc4\ub97c \uac80\ud1a0\ud558\uace0, \uc0c8 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud558\uae30 \uc804\uc5d0 \uae30\ub9d0 \uc794\uc561\uc744 \ub300\uc870\ud558\uace0, \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uace0, \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uac8c \ubcc0\ud658\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.                    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