{"id":7948,"date":"2026-03-23T02:27:47","date_gmt":"2026-03-23T09:27:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7948"},"modified":"2026-03-24T00:34:44","modified_gmt":"2026-03-24T07:34:44","slug":"che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/","title":{"rendered":"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 b\u01b0\u1edbc \u0111i \u0111\u1ed9t ph\u00e1 khi ch\u00ednh th\u1ee9c ban h\u00e0nh khung ph\u00e1p l\u00fd s\u01a1 b\u1ed9 cho vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n s\u1ed1. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-15-2026-TT-BTC-nguyen-tac-ke-toan-doi-voi-cac-to-chuc-tham-gia-thi-truong-tai-san-ma-hoa-696722.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 15\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, thi\u1ebft l\u1eadp ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c minh b\u1ea1ch h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn Blockchain v\u00e0 ti\u1ec1n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1QoZP1GwWYJU636ofVpZF3Iss0zOKRJqa\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Tong_quan_ve_Thong_tu_152026TT-BTC_va_boi_canh_ra_doi\" >T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC v\u00e0 b\u1ed1i c\u1ea3nh ra \u0111\u1eddi<\/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\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Muc_tieu_chien_luoc\" >M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c<\/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\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Pham_vi_va_thoi_gian_ap_dung\" >Ph\u1ea1m vi v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Doi_tuong_chiu_su_dieu_chinh_cua_che_do_ke_toan_moi\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/a><\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Cac_nguyen_tac_cot_loi_cua_che_do_ke_toan_danh_rieng_cho_hoat_dong_kinh_doanh_tai_san_ma_hoa\" >C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Nguyen_tac_%E2%80%9CBan_chat_hon_hinh_thuc%E2%80%9D\" >Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c&#8221;\u00a0<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Su_tach_biet_tuyet_doi_tai_san_khach_hang\" >S\u1ef1 t\u00e1ch bi\u1ec7t tuy\u1ec7t \u0111\u1ed1i t\u00e0i s\u1ea3n kh\u00e1ch h\u00e0ng<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Xac_dinh_ty_gia_va_don_vi_tien_te\" >X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Huong_dan_hach_toan_chi_tiet_theo_Thong_tu_152026TT-BTC\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ti\u1ebft theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Nhom_1_Doanh_nghiep_cung_cap_dich_vu\" >Nh\u00f3m 1: Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Nhom_2_To_chuc_phat_hanh_tai_san_ma_hoa\" >Nh\u00f3m 2: T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Nhom_3_Nha_dau_tu_la_to_chuc_Doanh_nghiep_Quy_dau_tu\" >Nh\u00f3m 3: Nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c (Doanh nghi\u1ec7p, Qu\u1ef9 \u0111\u1ea7u t\u01b0)<\/a><\/li><\/ul><\/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\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Nhung_rui_ro_va_thach_thuc_khi_trien_khai_ke_toan_Crypto_2026\" >Nh\u1eefng r\u1ee7i ro v\u00e0 th\u00e1ch th\u1ee9c khi tri\u1ec3n khai k\u1ebf to\u00e1n Crypto 2026<\/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\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Chung_tu_ke_toan_trong_moi_truong_Blockchain\" >Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong m\u00f4i tr\u01b0\u1eddng Blockchain<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Rui_ro_mat_an_ninh_mang\" >R\u1ee7i ro m\u1ea5t an ninh m\u1ea1ng<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Bien_dong_gia_cuc_lon\" >Bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ef1c l\u1edbn<\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Moi_lien_he_giua_Ke_toan_va_Nghia_vu_Thue_2026\" >M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa K\u1ebf to\u00e1n v\u00e0 Ngh\u0129a v\u1ee5 Thu\u1ebf 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Khuyen_nghi_cho_doanh_nghiep_kinh_doanh_tai_san_ma_hoa\" >Khuy\u1ebfn ngh\u1ecb cho doanh nghi\u1ec7p kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/a><\/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\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Cau_hoi_thuong_gap_ve_che_do_ke_toan_danh_rieng_cho_tai_san_ma_hoa\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Ca_nhan_kinh_doanh_Crypto_co_phai_ap_dung_Thong_tu_15_khong\" >C\u00e1 nh\u00e2n kinh doanh Crypto c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 15 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-danh-rieng-cho-tai-san-ma-hoa\/#Tai_san_ma_hoa_co_duoc_coi_la_tien_te_khong\" >T\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n t\u1ec7 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_152026TT-BTC_va_boi_canh_ra_doi\"><\/span><b>T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC v\u00e0 b\u1ed1i c\u1ea3nh ra \u0111\u1eddi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u c\u1ed9t m\u1ed1c quan tr\u1ecdng khi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m c\u00f3 ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n \u1ea3o. Tr\u01b0\u1edbc \u0111\u00f3, vi\u1ec7c thi\u1ebfu h\u1ee5t m\u1ed9t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u00e3 g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh trong vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n, doanh thu v\u00e0 chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc\"><\/span><b>M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ra \u0111\u1eddi kh\u00f4ng ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c ti\u00eau v\u0129 m\u00f4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y kinh t\u1ebf s\u1ed1: T\u1ea1o m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd an to\u00e0n \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p Fintech ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n (AML): Theo d\u00f5i d\u00f2ng ti\u1ec1n m\u00e3 h\u00f3a m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd theo ti\u00eau chu\u1ea9n c\u1ee7a FATF.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0: \u0110\u1ea3m b\u1ea3o c\u00e1c s\u00e0n giao d\u1ecbch ph\u1ea3i c\u00f4ng khai, minh b\u1ea1ch v\u1ec1 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n l\u01b0u k\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_va_thoi_gian_ap_dung\"><\/span><b>Ph\u1ea1m vi v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a theo Th\u00f4ng t\u01b0 15 ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u1ef1c ti\u1ebfp (nh\u01b0 thu\u1ebf TNDN hay thu\u1ebf GTGT), v\u1ed1n s\u1ebd c\u00f3 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u00e1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 v\u00e0 k\u00e9o d\u00e0i cho \u0111\u1ebfn khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi thay th\u1ebf ho\u1eb7c k\u1ebft th\u00fac giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_su_dieu_chinh_cua_che_do_ke_toan_moi\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7952\" aria-describedby=\"caption-attachment-7952\" style=\"width: 1500px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7952\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a\" width=\"1500\" height=\"844\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa.jpg 1500w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/oi-tuong-chiu-su-dieu-chinh-cua-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-18x10.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><figcaption id=\"caption-attachment-7952\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ph\u00e2n lo\u1ea1i r\u00f5 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VASP (Virtual Asset Service Providers): C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 s\u00e0n giao d\u1ecbch t\u1eadp trung (CEX), n\u1ec1n t\u1ea3ng l\u01b0u k\u00fd (Custody), v\u00e0 c\u00e1c c\u1ed5ng thanh to\u00e1n crypto.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh (Issuers): C\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n huy \u0111\u1ed9ng v\u1ed1n qua token (ICO), ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a g\u1eafn li\u1ec1n v\u1edbi t\u00e0i s\u1ea3n th\u1ef1c (RWA) ho\u1eb7c c\u00e1c lo\u1ea1i token ti\u1ec7n \u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c: C\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0, c\u00f4ng ty t\u00e0i ch\u00ednh, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 tr\u00edch ng\u00e2n s\u00e1ch \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n m\u00e3 h\u00f3a nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a danh m\u1ee5c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_nguyen_tac_cot_loi_cua_che_do_ke_toan_danh_rieng_cho_hoat_dong_kinh_doanh_tai_san_ma_hoa\"><\/span><b>C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7951\" aria-describedby=\"caption-attachment-7951\" style=\"width: 1500px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7951\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3.jpg\" alt=\"C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a\" width=\"1500\" height=\"844\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3.jpg 1500w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><figcaption id=\"caption-attachment-7951\" class=\"wp-caption-text\">C\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a y\u00eau c\u1ea7u s\u1ef1 k\u1ebft h\u1ee3p nhu\u1ea7n nhuy\u1ec5n gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c \u0111\u1eb7c t\u00ednh k\u1ef9 thu\u1eadt c\u1ee7a Blockchain.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CBan_chat_hon_hinh_thuc%E2%80%9D\"><\/span><b>Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c&#8221;\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t. K\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o t\u00ean g\u1ecdi c\u1ee7a Token m\u00e0 ph\u1ea3i ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a n\u00f3. N\u1ebfu m\u1ed9t Token mang l\u1ea1i quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, n\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 ch\u1ee9ng kho\u00e1n. N\u1ebfu n\u00f3 ch\u1ec9 c\u00f3 t\u00e1c d\u1ee5ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, n\u00f3 l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_tach_biet_tuyet_doi_tai_san_khach_hang\"><\/span><b>S\u1ef1 t\u00e1ch bi\u1ec7t tuy\u1ec7t \u0111\u1ed1i t\u00e0i s\u1ea3n kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 c\u00e1i ri\u00eang bi\u1ec7t cho t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh c\u00f4ng ty v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng g\u1eedi tr\u00ean s\u00e0n. T\u00e0i s\u1ea3n kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng chi\u1ebfm d\u1ee5ng v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_ty_gia_va_don_vi_tien_te\"><\/span><b>X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (VND). T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 trung b\u00ecnh tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch l\u1edbn c\u00f3 thanh kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 tham chi\u1ebfu t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1eef li\u1ec7u uy t\u00edn \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_tiet_theo_Thong_tu_152026TT-BTC\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ti\u1ebft theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7950\" aria-describedby=\"caption-attachment-7950\" style=\"width: 1500px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7950\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ti\u1ebft theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a\" width=\"1500\" height=\"844\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa.jpg 1500w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-hach-toan-chi-tiet-theo-che-do-ke-toan-danh-rieng-cho-hoat-dong-kinh-doanh-tai-san-ma-hoa-18x10.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><figcaption id=\"caption-attachment-7950\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ti\u1ebft theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tri\u1ec3n khai hi\u1ec7u qu\u1ea3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n c\u0103n c\u1ee9 v\u00e0o vai tr\u00f2 c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh trong h\u1ec7 sinh th\u00e1i \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p. T\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u01a1n v\u1ecb l\u00e0 b\u00ean cung c\u1ea5p h\u1ea1 t\u1ea7ng d\u1ecbch v\u1ee5, b\u00ean tr\u1ef1c ti\u1ebfp ph\u00e1t h\u00e0nh hay b\u00ean n\u1eafm gi\u1eef t\u00e0i s\u1ea3n l\u00e0m m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, Th\u00f4ng t\u01b0 15\/2026\/TT-BTC \u0111\u01b0a ra nh\u1eefng ch\u1ec9 d\u1eabn nghi\u1ec7p v\u1ee5 chuy\u00ean bi\u1ec7t nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t d\u00f2ng ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Doanh_nghiep_cung_cap_dich_vu\"><\/span><b>Nh\u00f3m 1: Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, c\u00e1c \u0111\u01a1n v\u1ecb VASP c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu: Doanh thu t\u1eeb ph\u00ed giao d\u1ecbch (Trading fees) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5) ngay khi giao d\u1ecbch kh\u1edbp l\u1ec7nh th\u00e0nh c\u00f4ng. C\u00e1c kho\u1ea3n ph\u00ed b\u1eb1ng Crypto ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra VND theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i t\u00e0i s\u1ea3n l\u01b0u k\u00fd: T\u00e0i s\u1ea3n kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (T\u01b0\u01a1ng t\u1ef1 nh\u01b0 T\u00e0i kho\u1ea3n 002 &#8211; V\u1eadt t\u01b0, h\u00e0ng h\u00f3a gi\u1eef h\u1ed9, gia c\u00f4ng). Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n thuy\u1ebft minh chi ti\u1ebft tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ed1 t\u00e0i s\u1ea3n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: Khi s\u00e0n t\u1ef1 mua b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u1ec3 ki\u1ebfm l\u1eddi, nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ch\u1ee9ng kho\u00e1n kinh doanh (T\u00e0i kho\u1ea3n 121). Cu\u1ed1i k\u1ef3, s\u00e0n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 v\u00e0o T\u00e0i kho\u1ea3n 229 n\u1ebfu gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 s\u1ed5 s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_To_chuc_phat_hanh_tai_san_ma_hoa\"><\/span><b>Nh\u00f3m 2: T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ph\u1ee5 thu\u1ed9c v\u00e0o cam k\u1ebft c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu Token:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Huy \u0111\u1ed9ng v\u1ed1n (B\u1ea3n ch\u1ea5t n\u1ee3): N\u1ebfu doanh nghi\u1ec7p ph\u00e1t h\u00e0nh Token v\u00e0 cam k\u1ebft mua l\u1ea1i ho\u1eb7c tr\u1ea3 l\u00e3i c\u1ed1 \u0111\u1ecbnh, kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 341 (Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh Token ti\u1ec7n \u00edch (Utility Token): S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n) v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o doanh thu khi ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng Token \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t h\u00e0nh: C\u00e1c chi ph\u00ed nh\u01b0 ph\u00ed ki\u1ec3m to\u00e1n h\u1ee3p \u0111\u1ed3ng th\u00f4ng minh (Smart Contract Audit), ph\u00ed Marketing, ph\u00ed ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (T\u00e0i kho\u1ea3n 242) v\u00e0 ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian d\u1ef1 ki\u1ebfn c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Nha_dau_tu_la_to_chuc_Doanh_nghiep_Quy_dau_tu\"><\/span><b>Nh\u00f3m 3: Nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c (Doanh nghi\u1ec7p, Qu\u1ef9 \u0111\u1ea7u t\u01b0)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo m\u1ee5c \u0111\u00edch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n (L\u01b0\u1edbt s\u00f3ng): H\u1ea1ch to\u00e1n v\u00e0o nh\u00f3m T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh ghi nh\u1eadn th\u00f4ng qua l\u00e3i\/l\u1ed7. M\u1ecdi bi\u1ebfn \u0111\u1ed9ng gi\u00e1 \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n (Holding): H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c t\u00f9y thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft (n\u1ebfu Token \u0111\u00f3 c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb &#8211; Governance).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ph\u00ed Gas: Ph\u00ed Gas (ph\u00ed m\u1ea1ng l\u01b0\u1edbi Blockchain) khi chuy\u1ec3n t\u00e0i s\u1ea3n th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n c\u1ee7a t\u00e0i s\u1ea3n khi mua ho\u1eb7c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (T\u00e0i kho\u1ea3n 635) khi b\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_thach_thuc_khi_trien_khai_ke_toan_Crypto_2026\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 th\u00e1ch th\u1ee9c khi tri\u1ec3n khai k\u1ebf to\u00e1n Crypto 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111\u00e3 c\u00f3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u th\u00e1ch th\u1ee9c &#8220;v\u00f4 ti\u1ec1n kho\u00e1ng h\u1eadu\u201d.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_trong_moi_truong_Blockchain\"><\/span><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong m\u00f4i tr\u01b0\u1eddng Blockchain<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f2n l\u00e0 nh\u1eefng t\u1edd h\u00f3a \u0111\u01a1n \u0111\u1ecf truy\u1ec1n th\u1ed1ng. Theo Th\u00f4ng t\u01b0 15, c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111i\u1ec7n t\u1eed nh\u01b0 m\u00e3 giao d\u1ecbch (TxID), \u1ea3nh ch\u1ee5p m\u00e0n h\u00ecnh Explorer, v\u00e0 \u0111\u1ed1i so\u00e1t s\u1ed1 d\u01b0 v\u00ed (Wallet Balance) \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n v\u00e0 kh\u00f4ng th\u1ec3 s\u1eeda x\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_mat_an_ninh_mang\"><\/span><b>R\u1ee7i ro m\u1ea5t an ninh m\u1ea1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ecb hack m\u1ea5t Private Key, k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o? Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u ghi nh\u1eadn m\u1ed9t kho\u1ea3n t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n b\u1ea5t th\u01b0\u1eddng (T\u00e0i kho\u1ea3n 811) sau khi c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng ho\u1eb7c b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t ra \u00e1p l\u1ef1c l\u1edbn cho c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bien_dong_gia_cuc_lon\"><\/span><b>Bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ef1c l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t ng\u00e0y, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chia hai ho\u1eb7c nh\u00e2n \u0111\u00f4i. Vi\u1ec7c \u00e1p d\u1ee5ng gi\u00e1 \u0111\u00f3ng c\u1eeda ng\u00e0y 31\/12 \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ee9c tranh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 v\u00e0i ng\u00e0y sau \u0111\u00f3. Do \u0111\u00f3, vi\u1ec7c thuy\u1ebft minh r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_Ke_toan_va_Nghia_vu_Thue_2026\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa K\u1ebf to\u00e1n v\u00e0 Ngh\u0129a v\u1ee5 Thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 \u0111\u00e1nh \u0111\u1ed3ng vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf. Theo tinh th\u1ea7n c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 \u0111\u00e1nh \u0111\u1ed3ng vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf. Theo tinh th\u1ea7n c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Nh\u1eb1m ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> S\u1ebd d\u1ef1a tr\u00ean doanh thu v\u00e0 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf (\u0111\u00e3 th\u1ef1c hi\u1ec7n) \u0111\u1ec3 t\u00ednh thu\u1ebf. Tuy nhi\u00ean, \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o c\u00e1c<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t kho\u1ea3n l\u00e3i &#8220;tr\u00ean gi\u1ea5y&#8221; do gi\u00e1 Token t\u0103ng (l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a ch\u1eafc \u0111\u00e3 b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp cho \u0111\u1ebfn khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n (ch\u1ed1t l\u1eddi) ra ti\u1ec1n ph\u00e1p \u0111\u1ecbnh (VND).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_cho_doanh_nghiep_kinh_doanh_tai_san_ma_hoa\"><\/span><b>Khuy\u1ebfn ngh\u1ecb cho doanh nghi\u1ec7p kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 t\u1ed1t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, c\u00e1c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi API c\u1ee7a c\u00e1c s\u00e0n giao d\u1ecbch ho\u1eb7c c\u00e1c c\u00f4ng c\u1ee5 Tracking Blockchain (nh\u01b0 Chainalysis, Nansen) \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1ea5y d\u1eef li\u1ec7u giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 ho\u1eb7c thu\u00ea ngo\u00e0i chuy\u00ean gia: K\u1ebf to\u00e1n vi\u00ean n\u0103m 2026 kh\u00f4ng ch\u1ec9 c\u1ea7n gi\u1ecfi n\u1ee3 &#8211; c\u00f3, m\u00e0 c\u00f2n ph\u1ea3i hi\u1ec3u v\u1ec1 V\u00ed, Smart Contract. N\u1ebfu ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a m\u1ea3ng Crypto, vi\u1ec7c l\u1ef1a ch\u1ecdn<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">\uc5c5\uc885\ubcc4 \ub9de\ucda4\ud615 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00ed: Quy \u0111\u1ecbnh r\u00f5 ai l\u00e0 ng\u01b0\u1eddi gi\u1eef Key, quy tr\u00ecnh \u0111a ch\u1eef k\u00fd (Multi-sig) \u0111\u1ec3 ph\u00ea duy\u1ec7t c\u00e1c l\u1ec7nh chuy\u1ec3n t\u00e0i s\u1ea3n l\u1edbn.<\/span><\/li>\n<\/ul>\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;\">Vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a th\u00f4ng qua Th\u00f4ng t\u01b0 15\/2026\/TT-BTC l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn v\u0103n minh c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh Vi\u1ec7t Nam. N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n trong vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf nh\u00ecn nh\u1eadn th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam nh\u01b0 m\u1ed9t \u0111i\u1ec3m \u0111\u1ebfn minh b\u1ea1ch v\u00e0 ti\u1ec1m n\u0103ng cho d\u00f2ng v\u1ed1n k\u1ef9 thu\u1eadt s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 v\u1eabn \u0111ang trong giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p chi\u1ebfm l\u0129nh \u01b0u th\u1ebf, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 s\u1eb5n s\u00e0ng cho s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a trong t\u01b0\u01a1ng lai g\u1ea7n.<\/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 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00edn<\/span><span style=\"font-weight: 400;\">h.<\/span><\/p>\n<p><strong>\uc6d0\ucc9c: <span style=\"color: #ff0000;\">LuatVietnam\uc758 \uae30\uc0ac<\/span><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_che_do_ke_toan_danh_rieng_cho_tai_san_ma_hoa\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/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=\"Ca_nhan_kinh_doanh_Crypto_co_phai_ap_dung_Thong_tu_15_khong\"><\/span>C\u00e1 nh\u00e2n kinh doanh Crypto c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 15 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. C\u00e1 nh\u00e2n v\u1eabn tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3 h\u01b0\u1edbng d\u1eabn).                    <\/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=\"Tai_san_ma_hoa_co_duoc_coi_la_tien_te_khong\"><\/span>T\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n t\u1ec7 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ea1i Vi\u1ec7t Nam, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n t\u1ec7 hay ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n h\u1ee3p ph\u00e1p. Th\u00f4ng t\u01b0 15 ch\u1ec9 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ch\u00fang nh\u01b0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n (t\u01b0\u01a1ng t\u1ef1 h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng kho\u00e1n).                    <\/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\": \"C\u00e1 nh\u00e2n kinh doanh Crypto c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 15 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. Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. C\u00e1 nh\u00e2n v\u1eabn tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3 h\u01b0\u1edbng d\u1eabn).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n t\u1ec7 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ea1i Vi\u1ec7t Nam, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n t\u1ec7 hay ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n h\u1ee3p ph\u00e1p. Th\u00f4ng t\u01b0 15 ch\u1ec9 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ch\u00fang nh\u01b0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n (t\u01b0\u01a1ng t\u1ef1 h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng kho\u00e1n).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 b\u01b0\u1edbc \u0111i \u0111\u1ed9t ph\u00e1 khi ch\u00ednh th\u1ee9c ban h\u00e0nh khung ph\u00e1p l\u00fd s\u01a1 b\u1ed9 cho vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n s\u1ed1. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 15\/2026\/TT-BTC, thi\u1ebft l\u1eadp ch\u1ebf \u0111\u1ed9 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7948"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7948\/revisions"}],"predecessor-version":[{"id":7990,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7948\/revisions\/7990"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7949"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}