{"id":8184,"date":"2026-04-13T15:37:09","date_gmt":"2026-04-13T08:37:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8184"},"modified":"2026-04-15T16:44:34","modified_gmt":"2026-04-15T09:44:34","slug":"quyet-dinh-4014-qd-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/","title":{"rendered":"\uacb0\uc815 4014\/QD-BTC: 2026\ub144\ubd80\ud130 \ud68c\uacc4 \ud589\uc815 \uc808\ucc28 \ud3d0\uc9c0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a n\u1ec1n qu\u1ea3n tr\u1ecb qu\u1ed1c gia, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh lu\u00f4n \u0111\u01b0\u1ee3c xem l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3i ph\u00f3ng ngu\u1ed3n l\u1ef1c cho doanh nghi\u1ec7p. B\u01b0\u1edbc sang n\u0103m 2026, ng\u00e0nh T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c ch\u1ee9ng ki\u1ebfn m\u1ed9t s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng v\u1edbi vi\u1ec7c ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/hanh-chinh\/quyet-dinh-4014-qd-btc-2025-cong-bo-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-kiem-toan-420220-d1.html\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n. \u0110\u00e2y kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c c\u1eaft gi\u1ea3m m\u1ed9t \u0111\u1ea7u m\u1ee5c h\u1ed3 s\u01a1, m\u00e0 c\u00f2n l\u00e0 minh ch\u1ee9ng cho s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb c\u01a1 ch\u1ebf &#8220;xin &#8211; cho&#8221; sang c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p trong k\u1ef7 nguy\u00ean s\u1ed1.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/14NpEdHKAeMutnQ9BgkmTUqwBJnosFzaW\/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_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/quyet-dinh-4014-qd-btc\/#Boi_canh_ra_doi_cua_Quyet_dinh_4014QD-BTC\" >B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 4014\/Q\u0110-BTC<\/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\/quyet-dinh-4014-qd-btc\/#Thong_tin_phap_ly_cua_Quyet_dinh_4014QD-BTC\" >Th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 4014\/Q\u0110-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/#Chi_tiet_thu_tuc_hanh_chinh_bi_bai_bo_trong_linh_vuc_ke_toan\" >Chi ti\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/#Tai_sao_thu_tuc_nay_lai_bi_bai_bo\" >T\u1ea1i sao th\u1ee7 t\u1ee5c n\u00e0y l\u1ea1i b\u1ecb b\u00e3i b\u1ecf?<\/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\/quyet-dinh-4014-qd-btc\/#Tac_dong_sau_sac_den_cong_dong_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng s\u00e2u s\u1eafc \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p<\/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\/quyet-dinh-4014-qd-btc\/#Giam_bot_ganh_nang_chi_phi_tuan_thu\" >Gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7<\/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\/quyet-dinh-4014-qd-btc\/#Thuc_day_chuyen_doi_so_va_ung_dung_cong_nghe_hien_dai\" >Th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i<\/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\/quyet-dinh-4014-qd-btc\/#Tang_cuong_quyen_tu_chu_va_trach_nhiem_giai_trinh\" >T\u0103ng c\u01b0\u1eddng quy\u1ec1n t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/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\/quyet-dinh-4014-qd-btc\/#Moi_lien_he_mat_thiet_voi_Thong_tu_992025TT-BTC\" >M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/#Huong_dan_doanh_nghiep_thich_ung_sau_ngay_01012026\" >H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u00edch \u1ee9ng sau ng\u00e0y 01\/01\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/#Vai_tro_cua_Cuc_Quan_ly_giam_sat_ke_toan_kiem_toan_trong_boi_canh_moi\" >Vai tr\u00f2 c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong b\u1ed1i c\u1ea3nh m\u1edbi<\/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\/quyet-dinh-4014-qd-btc\/#Tam_nhin_cai_cach_hanh_chinh_tai_chinh_giai_doan_2026_%E2%80%93_2030\" >T\u1ea7m nh\u00ecn c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh giai \u0111o\u1ea1n 2026 &#8211; 2030<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quyet-dinh-4014-qd-btc\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/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\/quyet-dinh-4014-qd-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_ra_doi_cua_Quyet_dinh_4014QD-BTC\"><\/span><b>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 4014\/Q\u0110-BTC<\/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 giai \u0111o\u1ea1n b\u1ee9t ph\u00e1 c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia. Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1eb7t m\u1ee5c ti\u00eau c\u1eaft gi\u1ea3m t\u1ed1i thi\u1ec3u 20% chi ph\u00ed tu\u00e2n th\u1ee7 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p. Trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t to\u00e0n di\u1ec7n c\u00e1c quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n. V\u0103n b\u1ea3n n\u00e0y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c quy \u0111\u1ecbnh c\u0169 t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=66801\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng m\u1edbi t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">\ud68c\ub78c \uc81c99\/2025\/TT-BTC\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u1ebf h\u1ec7 m\u1edbi). S\u1ef1 ra \u0111\u1eddi c\u1ee7a quy\u1ebft \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt, lo\u1ea1i b\u1ecf nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn v\u1ec1 m\u1eb7t gi\u1ea5y t\u1edd m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i khi mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_phap_ly_cua_Quyet_dinh_4014QD-BTC\"><\/span><b>Th\u00f4ng tin ph\u00e1p l\u00fd c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 4014\/Q\u0110-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a v\u0103n b\u1ea3n n\u00e0y, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng c\u00e1c th\u00f4ng s\u1ed1 ph\u00e1p l\u00fd c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> 01\/12\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi k\u00fd:<\/b><span style=\"font-weight: 400;\"> Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n \u0110\u1ee9c T\u00e2m (K\u00fd thay B\u1ed9 tr\u01b0\u1edfng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc801 \uadfc\uac70:<\/b><span style=\"font-weight: 400;\"> Quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 2015. \u0110\u1eb7c bi\u1ec7t, b\u1ed5 tr\u1ee3 cho vi\u1ec7c tri\u1ec3n khai Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC quy \u0111\u1ecbnh m\u1edbi cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c thi Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n tr\u1ef1c ti\u1ebfp thay th\u1ebf c\u00e1c n\u1ed9i dung t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2083\/Q\u0110-BTC ng\u00e0y 29\/09\/2016. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y s\u1ef1 k\u1ebf th\u1eeba v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1ed1c \u0111\u1ed9 ph\u00e1t tri\u1ec3n c\u1ef1c nhanh c\u1ee7a kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c m\u00f4 h\u00ecnh kinh doanh s\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_thu_tuc_hanh_chinh_bi_bai_bo_trong_linh_vuc_ke_toan\"><\/span><b>Chi ti\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8187\" aria-describedby=\"caption-attachment-8187\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8187\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC.jpg\" alt=\"Chi ti\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-thu-tuc-hanh-chinh-bi-bai-bo-trong-linh-vuc-ke-toan-theo-Quyet-dinh-so-4014_QD-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8187\" class=\"wp-caption-text\">Chi ti\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ed1t l\u00f5i c\u1ee7a Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c x\u00f3a b\u1ecf ho\u00e0n to\u00e0n th\u1ee7 t\u1ee5c: \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: 1.007473.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u0169: Tr\u01b0\u1edbc \u0111\u00e2y, khi doanh nghi\u1ec7p mu\u1ed1n thay \u0111\u1ed5i c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 (ngo\u00e0i danh m\u1ee5c m\u1eabu b\u1eaft bu\u1ed9c), doanh nghi\u1ec7p ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 g\u1eedi l\u00ean C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m 2026: Th\u1ee7 t\u1ee5c n\u00e0y kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i trong danh m\u1ee5c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c to\u00e0n quy\u1ec1n t\u1ef1 quy\u1ebft trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 m\u1eabu b\u00e1o c\u00e1o b\u1ed5 tr\u1ee3, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed1t l\u00f5i v\u00e0 t\u00ednh minh b\u1ea1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_thu_tuc_nay_lai_bi_bai_bo\"><\/span><b>T\u1ea1i sao th\u1ee7 t\u1ee5c n\u00e0y l\u1ea1i b\u1ecb b\u00e3i b\u1ecf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c 1.007473 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 bu\u00f4ng l\u1ecfng qu\u1ea3n l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u00e2y l\u00e0 s\u1ef1 tin t\u01b0\u1edfng v\u00e0o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u00e1c ph\u1ea7n m\u1ec1m ERP (Enterprise Resource Planning) v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111ang can thi\u1ec7p s\u00e2u v\u00e0o k\u1ebf to\u00e1n, c\u00e1c m\u1eabu bi\u1ec3u c\u1ea7n s\u1ef1 linh ho\u1ea1t c\u1ef1c cao \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u1eef li\u1ec7u. Vi\u1ec7c b\u1eaft doanh nghi\u1ec7p ph\u1ea3i ch\u1edd s\u1ef1 ph\u00ea duy\u1ec7t t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd cho nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh k\u1ef9 thu\u1eadt n\u1ed9i b\u1ed9 \u0111\u00e3 tr\u1edf n\u00ean l\u1ea1c h\u1eadu v\u00e0 g\u00e2y c\u1ea3n tr\u1edf t\u1ed1c \u0111\u1ed9 v\u1eadn h\u00e0nh kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_sau_sac_den_cong_dong_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng s\u00e2u s\u1eafc \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8186\" aria-describedby=\"caption-attachment-8186\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8186\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep.jpg\" alt=\"Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyet-dinh-so-4014_QD-BTC-tac-dong-den-ke-toan-va-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8186\" class=\"wp-caption-text\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c thi Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch thi\u1ebft th\u1ef1c, gi\u00fap doanh nghi\u1ec7p t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o kinh doanh thay v\u00ec l\u00e3ng ph\u00ed cho c\u00e1c th\u1ee7 t\u1ee5c h\u00ecnh th\u1ee9c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_bot_ganh_nang_chi_phi_tuan_thu\"><\/span><b>Gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 quy \u0111\u1ecbnh n\u00e0y, \u0111\u1ec3 ho\u00e0n t\u1ea5t m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, doanh nghi\u1ec7p m\u1ea5t trung b\u00ecnh t\u1eeb 15 &#8211; 30 ng\u00e0y l\u00e0m vi\u1ec7c cho kh\u00e2u chu\u1ea9n b\u1ecb, g\u1eedi h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ee3i ph\u1ea3n h\u1ed3i. V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p, chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd cho th\u1ee7 t\u1ee5c n\u00e0y l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng \u0111\u00e1ng k\u1ec3. T\u1eeb ng\u00e0y 01\/01\/2026, khi Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n \u0111i v\u00e0o th\u1ef1c ti\u1ec5n, chi ph\u00ed n\u00e0y ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_day_chuyen_doi_so_va_ung_dung_cong_nghe_hien_dai\"><\/span><b>Th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f2n b\u1ecb tr\u00f3i bu\u1ed9c b\u1edfi c\u00e1c bi\u1ec3u m\u1eabu c\u1ee9ng nh\u1eafc ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 do \u00e1p d\u1ee5ng c\u00e1c c\u1ea5u tr\u00fac d\u1eef li\u1ec7u k\u1ebf to\u00e1n ti\u00ean ti\u1ebfn t\u1eeb c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ed1c t\u1ebf nh\u01b0 SAP, Oracle hay c\u00e1c c\u00f4ng ngh\u1ec7 s\u1ed5 c\u00e1i ph\u00e2n t\u00e1n (Blockchain). \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n gi\u00fap h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam ti\u1ec7m c\u1eadn g\u1ea7n h\u01a1n v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a \u0111\u1ee7 ngu\u1ed3n l\u1ef1c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ph\u1ee9c t\u1ea1p, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-thue-ngoai\/\"> \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 v\u1eabn tu\u00e2n th\u1ee7 \u0111\u00fang l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_cuong_quyen_tu_chu_va_trach_nhiem_giai_trinh\"><\/span><b>T\u0103ng c\u01b0\u1eddng quy\u1ec1n t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef1 ch\u1ee7 \u0111i \u0111\u00f4i v\u1edbi tr\u00e1ch nhi\u1ec7m. Vi\u1ec7c \u00e1p d\u1ee5ng Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 t\u00ednh logic v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u00ecnh \u0111\u00e3 l\u1ef1a ch\u1ecdn. \u0110i\u1ec1u n\u00e0y th\u00fac \u0111\u1ea9y \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i n\u00e2ng cao n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, thi\u1ebft l\u1eadp c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_voi_Thong_tu_992025TT-BTC\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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 hi\u1ec3u l\u1ea7m vi\u1ec7c b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u00f9y \u00fd thay \u0111\u1ed5i m\u00e0 kh\u00f4ng c\u1ea7n quy t\u1eafc. Th\u1ef1c t\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 m\u1edbi quy \u0111\u1ecbnh r\u1eb1ng: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0: t\u00ean ch\u1ee9ng t\u1eeb, ng\u00e0y th\u00e1ng, s\u1ed1 hi\u1ec7u, n\u1ed9i dung kinh t\u1ebf, ch\u1eef k\u00fd c\u00e1c b\u00ean li\u00ean quan&#8230; Vi\u1ec7c b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ch\u00ednh l\u00e0 \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf n\u00e0y m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u th\u00f4ng tin qu\u1ea3n tr\u1ecb t\u1ee9c th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_thich_ung_sau_ngay_01012026\"><\/span><b>H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u00edch \u1ee9ng sau ng\u00e0y 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">C\u1eadp nh\u1eadt quy ch\u1ebf k\u1ebf to\u00e1n n\u1ed9i b\u1ed9: K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng. N\u1ebfu doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i v\u00e0 c\u1ea7n s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u \u0111\u1ec3 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ngay t\u1eeb \u0111\u1ea7u, tham kh\u1ea3o <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span> s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian r\u00e0 so\u00e1t ph\u00e1p l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t danh m\u1ee5c h\u1ed3 s\u01a1 \u0111ang th\u1ef1c hi\u1ec7n: Nh\u1eefng doanh nghi\u1ec7p \u0111ang c\u00f3 \u00fd \u0111\u1ecbnh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i trong nh\u1eefng th\u00e1ng cu\u1ed1i n\u0103m 2025 n\u00ean xem x\u00e9t d\u1eebng l\u1ea1i. Ch\u1edd \u0111\u1ebfn m\u1ed1c 01\/01\/2026 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n nh\u1eb1m ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1: Ph\u1ed5 bi\u1ebfn n\u1ed9i dung Quy\u1ebft \u0111\u1ecbnh 4014 v\u00e0 Th\u00f4ng t\u01b0 99\/2025 cho to\u00e0n b\u1ed9 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean \u0111\u1ec3 h\u1ecd n\u1eafm r\u00f5 quy\u1ec1n h\u1ea1n m\u1edbi c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt v\u00e0 ch\u00ednh x\u00e1c d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng h\u00f3a l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed: V\u00ec kh\u00f4ng c\u00f2n b\u01b0\u1edbc x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n (System Design) t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1edf n\u00ean c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Cuc_Quan_ly_giam_sat_ke_toan_kiem_toan_trong_boi_canh_moi\"><\/span><b>Vai tr\u00f2 c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong b\u1ed1i c\u1ea3nh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u chuy\u00ean gia lo ng\u1ea1i r\u1eb1ng vi\u1ec7c th\u1ef1c thi Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n s\u1ebd khi\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f3 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, theo \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd t\u1eeb ph\u01b0\u01a1ng th\u1ee9c Ti\u1ec1n ki\u1ec3m sang H\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u l\u1edbn (Big Data).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n s\u1ebd t\u0103ng c\u01b0\u1eddng vi\u1ec7c thanh tra, ki\u1ec3m tra d\u1ef1a tr\u00ean ph\u00e2n t\u00edch r\u1ee7i ro. C\u00e1c doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thi\u1ebfu nh\u1ea5t qu\u00e1n ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng minh b\u1ea1ch s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh ghi nh\u1eadn. Do \u0111\u00f3, vi\u1ec7c b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ti\u1ec1n ki\u1ec3m th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o vi\u1ec7c x\u1eed l\u00fd c\u00e1c sai ph\u1ea1m th\u1ef1c t\u1ebf thay v\u00ec x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_nhin_cai_cach_hanh_chinh_tai_chinh_giai_doan_2026_%E2%80%93_2030\"><\/span><b>T\u1ea7m nh\u00ecn c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh t\u00e0i ch\u00ednh giai \u0111o\u1ea1n 2026 &#8211; 2030<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng vi\u00ean g\u1ea1ch \u0111\u1ea7u ti\u00ean x\u00e2y d\u1ef1ng n\u1ec1n m\u00f3ng cho giai \u0111o\u1ea1n c\u1ea3i c\u00e1ch 2026 &#8211; 2030. T\u1ea7m nh\u00ecn c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh l\u00e0 h\u01b0\u1edbng t\u1edbi m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">100% c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00f3a b\u1ecf ho\u00e0n to\u00e0n c\u00e1c r\u00e0o c\u1ea3n h\u00e0nh ch\u00ednh g\u00e2y t\u1ed1n k\u00e9m th\u1eddi gian cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u1ea3i quan th\u00f4ng qua m\u00e3 \u0111\u1ecbnh danh duy nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 quy\u1ebft li\u1ec7t trong vi\u1ec7c ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n ch\u1ee9ng minh Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c kh\u00f4ng ng\u1eebng \u0111\u1ec3 c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, thu h\u00fat th\u00eam d\u00f2ng v\u1ed1n FDI ch\u1ea5t l\u01b0\u1ee3ng cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 4014\/Q\u0110-BTC v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf trong k\u1ebf to\u00e1n mang l\u1ea1i lu\u1ed3ng sinh kh\u00ed m\u1edbi cho qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Cho ph\u00e9p ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o h\u01a1n trong vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u00e1c k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n nh\u1edb r\u1eb1ng: S\u1ef1 t\u1ef1 do lu\u00f4n \u0111i k\u00e8m v\u1edbi k\u1ef7 lu\u1eadt chuy\u00ean m\u00f4n cao nh\u1ea5t. H\u00e3y \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ef1 thay \u0111\u1ed5i trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec1u d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc b\u1ea5t bi\u1ebfn c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft!<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc6d0\ucc9c:<\/b> <span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960<\/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\"><b> \ub808 \ud638\uc559 \ud22c\uc60c \uc528<\/b><\/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>","protected":false},"excerpt":{"rendered":"<p>Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a n\u1ec1n qu\u1ea3n tr\u1ecb qu\u1ed1c gia, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh lu\u00f4n \u0111\u01b0\u1ee3c xem l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3i ph\u00f3ng ngu\u1ed3n l\u1ef1c cho doanh nghi\u1ec7p. B\u01b0\u1edbc sang n\u0103m 2026, ng\u00e0nh T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c ch\u1ee9ng ki\u1ebfn m\u1ed9t s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng v\u1edbi vi\u1ec7c ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8184","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\/8184","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=8184"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8184\/revisions"}],"predecessor-version":[{"id":8229,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8184\/revisions\/8229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8185"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}