{"id":8796,"date":"2026-06-02T13:48:48","date_gmt":"2026-06-02T06:48:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8796"},"modified":"2026-06-02T13:59:08","modified_gmt":"2026-06-02T06:59:08","slug":"che-do-ke-toan-doanh-nghiep-sieu-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/","title":{"rendered":"\ud68c\ub78c 58\/2026\/TT-BTC\ub294 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-58-2026-TT-BTC-huong-dan-Che-do-ke-toan-cho-doanh-nghiep-sieu-nho-707080.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network s\u1ebd c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u0103m 2026, t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, quy \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/span><\/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\">M\u1ee5c l\u1ee5c<\/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;\">Toggle<\/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-doanh-nghiep-sieu-nho\/#Doanh_nghiep_sieu_nho_la_gi\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 g\u00ec?<\/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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Che_do_ke_toan_doanh_nghiep_sieu_nho_la_gi\" >Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 g\u00ec?<\/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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Tong_quan_ve_Thong_tu_582026TT-BTC_va_che_do_ke_toan_doanh_nghiep_sieu_nho_moi_nhat\" >T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi nh\u1ea5t<\/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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Doi_tuong_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Cac_diem_moi_dot_pha_cua_che_do_ke_toan_doanh_nghiep_sieu_nho_theo_Thong_tu_582026TT-BTC\" >C\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 58\/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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Doanh_nghiep_sieu_nho_duoc_bo_tri_nguoi_than_lam_ke_toan\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u00e2n l\u00e0m k\u1ebf to\u00e1n<\/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-doanh-nghiep-sieu-nho\/#Khong_bat_buoc_bo_nhiem_vi_tri_ke_toan_truong\" >Kh\u00f4ng b\u1eaft bu\u1ed9c b\u1ed5 nhi\u1ec7m v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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-doanh-nghiep-sieu-nho\/#Mien_lap_Bao_cao_tai_chinh_doi_voi_doanh_nghiep_nop_thue_theo_ty_le_phan_tram_doanh_thu\" >Mi\u1ec5n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Xoa_bo_hoan_toan_he_thong_tai_khoan_ke_toan_bat_buoc\" >X\u00f3a b\u1ecf ho\u00e0n to\u00e0n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Chi_tiet_he_thong_so_sach_theo_che_do_ke_toan_doanh_nghiep_sieu_nho_Thong_tu_582026TT-BTC\" >Chi ti\u1ebft h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf Th\u00f4ng t\u01b0 58\/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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Huong_dan_phuong_phap_ghi_so_doi_voi_doanh_nghiep_nop_thue_truc_tiep\" >H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Nguyen_tac_hach_toan_va_lap_bao_cao_tai_chinh_khi_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\" >Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/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\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Huong_dan_chuyen_doi_du_lieu_tu_che_do_cu_sang_che_do_ke_toan_doanh_nghiep_sieu_nho_moi\" >H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi<\/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-doanh-nghiep-sieu-nho\/#Quy_trinh_thuc_hien_chuyen_doi_nhanh_gon\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i nhanh g\u1ecdn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Cau_hoi_thuong_gap_ve_Thong_tu_582026TT-BTC_huong_dan_che_do_ke_toan_doanh_nghiep_sieu_nho\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Doanh_nghiep_nao_duoc_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\" >Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Doanh_nghiep_sieu_nho_co_phai_bo_nhiem_ke_toan_truong_khong\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Doanh_nghiep_sieu_nho_co_phai_lap_bao_cao_tai_chinh_cuoi_nam_khong\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Che_do_ke_toan_doanh_nghiep_sieu_nho_co_bat_buoc_su_dung_he_thong_tai_khoan_ke_toan_khong\" >Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/che-do-ke-toan-doanh-nghiep-sieu-nho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_la_gi\"><\/span><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-80-2021-ND-CP-huong-dan-Luat-Ho-tro-doanh-nghiep-nho-va-vua-486147.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ef1c k\u1ef3 tinh g\u1ecdn, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 theo t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n v\u00e0 l\u0129nh v\u1ef1c c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng: S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m t\u1eeb d\u01b0\u1edbi 10 ng\u01b0\u1eddi v\u00e0 T\u1ed5ng doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n x\u00e1c \u0111\u1ecbnh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 t\u1eeb d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5: S\u1ed1 lao \u0111\u1ed9ng tham gia BHXH t\u1eeb d\u01b0\u1edbi 10 ng\u01b0\u1eddi v\u00e0 T\u1ed5ng doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 t\u1eeb d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n x\u00e1c \u0111\u1ecbnh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 t\u1eeb d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_doanh_nghiep_sieu_nho_la_gi\"><\/span><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, c\u1ee5 th\u1ec3 hi\u1ec7n nay l\u00e0 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 si\u00eau nh\u1ecf th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c tr\u01b0ng c\u1ed1t l\u00f5i c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 s\u1ef1 \u0111\u01a1n gi\u1ea3n h\u00f3a tri\u1ec7t \u0111\u1ec3 so v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u1edbn hay doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Ch\u1ebf \u0111\u1ed9 n\u00e0y c\u1eaft gi\u1ea3m h\u1ea7u h\u1ebft c\u00e1c th\u1ee7 t\u1ee5c r\u01b0\u1eddm r\u00e0, b\u00e3i b\u1ecf h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u00e9p ph\u1ee9c t\u1ea1p, gi\u00fap c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf d\u1ec5 d\u00e0ng t\u1ef1 v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y s\u1ed5 s\u00e1ch v\u1edbi chi ph\u00ed th\u1ea5p nh\u1ea5t m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tr\u01b0\u1edbc c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_582026TT-BTC_va_che_do_ke_toan_doanh_nghiep_sieu_nho_moi_nhat\"><\/span><b>T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8798\" aria-describedby=\"caption-attachment-8798\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8798\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho.jpg\" alt=\"Th\u00f4ng t\u01b0 58\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-58_2026_TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-sieu-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8798\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 58\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 m\u1ed9t \u201clu\u1ed3ng gi\u00f3 m\u1edbi\u201d gi\u00fap c\u00e1c startup, c\u00e1c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean v\u00e0 c\u00e1c doanh nghi\u1ec7p gia \u0111\u00ecnh t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9. H\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh m\u1edbi h\u01b0\u1edbng t\u1edbi vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ed1i \u0111a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 bi\u1ec3u m\u1eabu tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) nh\u1eb1m kh\u1edbp n\u1ed1i chu\u1ea9n x\u00e1c v\u1edbi quy m\u00f4 th\u1ef1c t\u1ebf c\u1ef1c k\u1ef3 tinh g\u1ecdn c\u1ee7a kh\u1ed1i doanh nghi\u1ec7p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, c\u00e1c th\u1ef1c th\u1ec3 sau \u0111\u00e2y thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u00e3 n\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u0110i\u1ec3m m\u1edbi b\u1ed5 sung): \u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 ti\u1ebfn b\u1ed9 c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC. Gi\u1edd \u0111\u00e2y, c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ebfu c\u00f3 nhu c\u1ea7u t\u1ef1 nguy\u1ec7n chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 th\u00ec ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u1ec3 ghi nh\u1eadn d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf m\u00ecnh m\u1ed9t c\u00e1ch minh b\u1ea1ch, t\u1ea1o ti\u1ec1n \u0111\u1ec1 n\u00e2ng c\u1ea5p l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng gi\u00fap ch\u1ee7 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro thanh tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u00e0o c\u0169ng c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch. V\u00ec v\u1eady, nhi\u1ec1u \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tphcm\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_diem_moi_dot_pha_cua_che_do_ke_toan_doanh_nghiep_sieu_nho_theo_Thong_tu_582026TT-BTC\"><\/span><b>C\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8799\" aria-describedby=\"caption-attachment-8799\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8799\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC.jpg\" alt=\"C\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-diem-moi-dot-pha-cua-che-do-ke-toan-doanh-nghiep-sieu-nho-theo-Thong-tu-58_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8799\" class=\"wp-caption-text\">C\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe tr\u01b0\u1edbc \u0111\u00e2y, tinh th\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 m\u1edbi l\u00e0 g\u1ee1 b\u1ecf r\u00e0o c\u1ea3n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed. S\u1ef1 chuy\u1ec3n d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 n\u00e9t qua 04 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t d\u01b0\u1edbi \u0111\u00e2y, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c nh\u00e2n s\u1ef1, ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u1ee7a m\u1ecdi th\u1ef1c th\u1ec3 khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_duoc_bo_tri_nguoi_than_lam_ke_toan\"><\/span><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u00e2n l\u00e0m k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, theo c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015, vi\u1ec7c b\u1ed1 tr\u00ed nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 ru\u1ed9t th\u1ecbt l\u00e0m k\u1ebf to\u00e1n trong doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p nhi\u1ec1u r\u00e0o c\u1ea3n ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p, g\u00e2y kh\u00f3 kh\u0103n l\u1edbn cho c\u00e1c c\u00f4ng ty gia \u0111\u00ecnh v\u1ed1n \u01b0u ti\u00ean s\u1ef1 tin c\u1eady tuy\u1ec7t \u0111\u1ed1i t\u1eeb ng\u01b0\u1eddi nh\u00e0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_bat_buoc_bo_nhiem_vi_tri_ke_toan_truong\"><\/span><b>Kh\u00f4ng b\u1eaft bu\u1ed9c b\u1ed5 nhi\u1ec7m v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c v\u1ed1n d\u0129 \u0111\u00e3 r\u1ea5t tinh g\u1ecdn, Th\u00f4ng t\u01b0 58\/2026\/TT-BTC quy \u0111\u1ecbnh r\u00f5 Doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u00e1o c\u00e1o b\u1ed5 nhi\u1ec7m v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay cho v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi n\u00e0y s\u1ebd tr\u1ef1c ti\u1ebfp k\u00fd thay k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb. Quy \u0111\u1ecbnh linh ho\u1ea1t n\u00e0y n\u1eb1m trong khu\u00f4n kh\u1ed5 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi gi\u00fap lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n \u00e1p l\u1ef1c ph\u1ea3i tuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng khi quy m\u00f4 ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p c\u00f2n qu\u00e1 nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_Bao_cao_tai_chinh_doi_voi_doanh_nghiep_nop_thue_theo_ty_le_phan_tram_doanh_thu\"><\/span><b>Mi\u1ec5n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00f5 r\u00e0ng, \u0111\u00e2y l\u00e0 \u01b0u \u0111\u00e3i l\u1edbn nh\u1ea5t c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf nh\u1eb1m tri\u1ec7t ti\u00eau t\u1ed1i \u0111a c\u00e1c \u00e1p l\u1ef1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cu\u1ed1i n\u0103m. Nhi\u1ec7m v\u1ee5 c\u1ed1t l\u00f5i ch\u1ec9 t\u1eadp trung l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xoa_bo_hoan_toan_he_thong_tai_khoan_ke_toan_bat_buoc\"><\/span><b>X\u00f3a b\u1ecf ho\u00e0n to\u00e0n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1edd \u0111\u00e2y, doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u00e9p (N\u1ee3\/C\u00f3) theo c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p. Tr\u00e1ch nhi\u1ec7m ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n ch\u1ec9 l\u00e0 ghi ch\u00e9p \u0111\u01a1n d\u00f2ng tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i d\u00f2ng ti\u1ec1n, doanh thu, chi ph\u00ed v\u00e0 h\u00e0ng h\u00f3a. S\u1ef1 \u0111\u01a1n gi\u1ea3n h\u00f3a n\u00e0y ngay c\u1ea3 nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u0169ng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_he_thong_so_sach_theo_che_do_ke_toan_doanh_nghiep_sieu_nho_Thong_tu_582026TT-BTC\"><\/span><b>Chi ti\u1ebft h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8801\" aria-describedby=\"caption-attachment-8801\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8801\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC.jpg\" alt=\"Chi ti\u1ebft h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf Th\u00f4ng t\u01b0 58\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-he-thong-so-sach-theo-che-do-ke-toan-doanh-nghiep-sieu-nho-Thong-tu-58_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8801\" class=\"wp-caption-text\">Chi ti\u1ebft h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, Th\u00f4ng t\u01b0 58\/2026\/TT-BTC ph\u00e2n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u00e0nh c\u00e1c nh\u00f3m ri\u00eang bi\u1ec7t \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch b\u1eaft bu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c \u0111\u00edch ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ed9p thu\u1ebf GTGT &amp; TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S1-DNSN)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i doanh thu b\u00e1n h\u00e0ng theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % v\u00e0 TNDN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu S2a-DNSN)<\/span><\/td>\n<td rowspan=\"4\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u1ee3p l\u00fd v\u00e0 lu\u1ed3ng ti\u1ec1n ra &#8211; v\u00e0o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu S2b-DNSN)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu S2c-DNSN)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft ti\u1ec1n (M\u1eabu S2d-DNSN)<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 3: N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 TNDN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 4 lo\u1ea1i s\u1ed5 c\u1ee7a Tr\u01b0\u1eddng h\u1ee3p 2 (S2a, S2b, S2c, S2d)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN cu\u1ed1i n\u0103m.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT (M\u1eabu S3b-DNSN)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn v\u00e0o b\u1ea3ng t\u1ed5ng h\u1ee3p tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y tinh th\u1ea7n t\u1ed1i gi\u1ea3n c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ef1c k\u1ef3 r\u00f5 n\u00e9t khi c\u00e1c \u0111\u1ea7u s\u1ed5 \u0111\u01b0\u1ee3c c\u1eaft gi\u1ea3m \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a, lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c lo\u1ea1i s\u1ed5 t\u1ed5ng h\u1ee3p ph\u1ee9c t\u1ea1p c\u1ee7a k\u1ebf to\u00e1n k\u00e9p.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_phuong_phap_ghi_so_doi_voi_doanh_nghiep_nop_thue_truc_tiep\"><\/span><b>H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u00f3m doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu, quy tr\u00ecnh ghi s\u1ed5 c\u1ef1c k\u1ef3 tinh g\u1ecdn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: S\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong k\u1ef3. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00eam b\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 minh ch\u1ee9ng d\u00f2ng ti\u1ec1n ra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch ghi S\u1ed5 doanh thu (M\u1eabu S1-DNSN):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t A, B: Ghi s\u1ed1 hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t C: Ghi di\u1ec5n gi\u1ea3i ng\u1eafn g\u1ecdn n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh doanh thu. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n ho\u1eb7c ghi s\u1ed1 t\u1ed5ng c\u1ed9ng k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u th\u1eddi gian t\u00e1c nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t 1: Ghi nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT (ho\u1eb7c \u0111\u00e3 bao g\u1ed3m thu\u1ebf t\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_va_lap_bao_cao_tai_chinh_khi_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\"><\/span><b>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ed1i \u0111a, vi\u1ec7c v\u1eadn h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ec1n t\u1ea3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c: Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c ph\u00e1t sinh th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m mua s\u1eafm, giao d\u1ecbch. Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng t\u1ef1 \u00fd \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n: C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t, xuy\u00ean su\u1ed1t trong c\u1ea3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u00e0o n\u0103m sau, doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh r\u00f5 r\u00e0ng l\u00fd do chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c: Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c ghi ch\u00e9p k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh h\u01a1n l\u00e0 ch\u1ec9 ch\u00fa tr\u1ecdng v\u00e0o h\u00ecnh th\u1ee9c bi\u1ec3u m\u1eabu hay t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n chuy\u00ean m\u00f4n ho\u1eb7c c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_du_lieu_tu_che_do_cu_sang_che_do_ke_toan_doanh_nghiep_sieu_nho_moi\"><\/span><b>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-132-2018-TT-BTC-huong-dan-Che-do-ke-toan-cho-doanh-nghiep-sieu-nho-401322.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026, c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u1ea7n nhanh ch\u00f3ng chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh l\u00e0m gi\u00e1n \u0111o\u1ea1n h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1edbi.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 d\u01b0 TK c\u0169 Th\u00f4ng t\u01b0 132\/2018<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n \u0111\u1ed5i sang S\u1ed5 m\u1edbi Th\u00f4ng t\u01b0 58\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 112<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 sang S\u1ed5 chi ti\u1ebft ti\u1ec1n (M\u1eabu S2d-DNSN) (Chi ti\u1ebft theo ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n\/ti\u1ec1n g\u1eedi thanh to\u00e1n t\u1ea1i t\u1eebng ng\u00e2n h\u00e0ng).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 131, 1318<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0 C\u00f3 TK 1311, 3312 v\u00e0 3318\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n s\u1ed1 d\u01b0 sang S\u1ed5 chi ti\u1ebft thanh to\u00e1n c\u00f4ng n\u1ee3 (M\u1eabu S4a-DNSN) (Chi ti\u1ebft chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 1521<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 1524<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 1526<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n s\u1ed1 d\u01b0 sang S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu S2c-DNSN) (M\u1edf chi ti\u1ebft cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 N\u1ee3 TK 1313<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0 C\u00f3 TK 33131<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n s\u1ed1 d\u01b0 sang S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT (M\u1eabu S3b-DNSN) (Ghi v\u00e0o c\u00e1c d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0 C\u00f3 TK 33134<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n s\u1ed1 d\u01b0 v\u00e0 c\u00e1c c\u1ed9t t\u01b0\u01a1ng \u1ee9ng tr\u00ean.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_chuyen_doi_nhanh_gon\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i nhanh g\u1ecdn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh chuy\u1ec3n d\u1ecbch di\u1ec5n ra m\u01b0\u1ee3t m\u00e0 v\u00e0 kh\u00f4ng g\u1eb7p sai s\u00f3t, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo l\u1ed9 tr\u00ecnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u00f3a s\u1ed5 v\u00e0 ch\u1ed1t s\u1ed1 d\u01b0 k\u1ebf to\u00e1n c\u0169: Ho\u00e0n thi\u1ec7n vi\u1ec7c ghi s\u1ed5 cho c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2026 theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC. L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp) v\u00e0 l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; \u0110\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf: Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u00e0 ki\u1ec3m k\u00ea kho th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 s\u1ed5 s\u00e1ch kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ghi nh\u1eadn s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 m\u1edbi: M\u1edf c\u00e1c m\u1eabu s\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u00e0 nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ng\u00e0y 01\/07\/2026 d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu \u1edf B\u01b0\u1edbc 2.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, nhi\u1ec1u doanh nghi\u1ec7p si\u00eau nh\u1ecf hi\u1ec7n nay c\u00f2n \u01b0u ti\u00ean s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-online\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n online<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eeb xa trong vi\u1ec7c ghi nh\u1eadn ch\u1ee9ng t\u1eeb, l\u1eadp s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi m\u00e0 kh\u00f4ng c\u1ea7n duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ed3ng k\u1ec1nh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_582026TT-BTC_huong_dan_che_do_ke_toan_doanh_nghiep_sieu_nho\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_duoc_ap_dung_che_do_ke_toan_doanh_nghiep_sieu_nho\"><\/span>Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP. Ngo\u00e0i ra, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0y \u0111\u1ec3 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_co_phai_bo_nhiem_ke_toan_truong_khong\"><\/span>Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng 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. Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 k\u00fd c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_co_phai_lap_bao_cao_tai_chinh_cuoi_nam_khong\"><\/span>Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m 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\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf.                    <\/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=\"Che_do_ke_toan_doanh_nghiep_sieu_nho_co_bat_buoc_su_dung_he_thong_tai_khoan_ke_toan_khong\"><\/span>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n 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 58\/2026\/TT-BTC \u0111\u00e3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u00e1ng k\u1ec3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p si\u00eau nh\u1ecf ph\u1ea3i ghi s\u1ed5 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u00e9p nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP. Ngo\u00e0i ra, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0y \u0111\u1ec3 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.\"\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\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng 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. Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 k\u00fd c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.\"\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\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf.\"\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\": \"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n 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 58\/2026\/TT-BTC \u0111\u00e3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u00e1ng k\u1ec3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p si\u00eau nh\u1ecf ph\u1ea3i ghi s\u1ed5 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u00e9p nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 58\/2026\/TT-BTC ban h\u00e0nh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t v\u0103n b\u1ea3n thay th\u1ebf ph\u00e1p l\u00fd, m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n gi\u00fap c\u00e1c m\u00f4 h\u00ecnh kinh doanh si\u00eau nh\u1ecf v\u00e0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam. B\u1eb1ng vi\u1ec7c b\u00e3i b\u1ecf h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ph\u1ee9c t\u1ea1p, cho ph\u00e9p s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 gia \u0111\u00ecnh v\u00e0 linh ho\u1ea1t h\u00f3a vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 t\u1ea1o m\u1ecdi \u0111i\u1ec1u ki\u1ec7n t\u1ed1i \u01b0u \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1eafn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf ch\u00ednh l\u00e0 b\u1ec7 ph\u00f3ng v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n an to\u00e0n, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 v\u1eefng v\u00e0ng tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3. H\u00e3y ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0, chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch ngay h\u00f4m nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n th\u00eam. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><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\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8796","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\/8796","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=8796"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8796\/revisions"}],"predecessor-version":[{"id":8802,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8796\/revisions\/8802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8798"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}