{"id":9070,"date":"2026-06-30T11:17:02","date_gmt":"2026-06-30T04:17:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9070"},"modified":"2026-06-30T11:17:02","modified_gmt":"2026-06-30T04:17:02","slug":"chinh-sach-moi-ve-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/","title":{"rendered":"\uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc815\ucc45\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub420 \uc608\uc815\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 \u0111ang tr\u1edf th\u00e0nh ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c gi\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p si\u00eau nh\u1ecf quan t\u00e2m h\u00e0ng \u0111\u1ea7u trong qu\u00fd hai n\u0103m nay. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/thong-tu-58-2026-tt-btc-huong-dan-che-do-ke-toan-cho-doanh-nghiep-sieu-nho-435647-d1.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 25\/5\/2026 \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00e1o g\u1ee1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc t\u1ed3n \u0111\u1ecdng nhi\u1ec1u n\u0103m li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho nh\u00f3m doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf nh\u1ea5t trong n\u1ec1n kinh t\u1ebf. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 s\u1ef1 thay \u0111\u1ed5i t\u01b0 duy qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng gi\u1ea3m t\u1ea3i g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh cho khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n nh\u1ecf v\u00e0 si\u00eau nh\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpq.mof.gov.vn\/Detail?contentType=LegalDocument_VBDH&amp;id=556366&amp;tab=0\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 1293\/Q\u0110-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2026 c\u0169ng b\u00e3i b\u1ecf 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ea5p trung \u01b0\u01a1ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n k\u1ec3 t\u1eeb c\u00f9ng th\u1eddi \u0111i\u1ec3m. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh ghi nh\u1eadn s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/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 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kinh doanh c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#To_chuc_bo_may_ke_toan_thay_doi_nhu_the_nao_theo_chinh_sach_moi\" >T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o theo ch\u00ednh s\u00e1ch m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#He_thong_so_ke_toan_moi_duoc_thiet_ke_ra_sao\" >H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ra sao<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nop_thue_GTGT_va_TNDN_theo_ty_le_phan_tram_tren_doanh_thu\" >N\u1ed9p thu\u1ebf GTGT v\u00e0 TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nop_thue_GTGT_theo_ty_le_phan_tram_va_TNDN_tren_thu_nhap_tinh_thue\" >N\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0 TNDN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nop_thue_GTGT_theo_phuong_phap_khau_tru_va_TNDN_theo_ty_le_phan_tram_tren_doanh_thu\" >N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nop_thue_GTGT_theo_phuong_phap_khau_tru_va_TNDN_tren_thu_nhap_tinh_thue\" >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<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Bao_cao_tai_chinh_theo_chinh_sach_moi_ve_ke_toan\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Doanh_nghiep_can_lam_gi_khi_chuyen_doi_che_do_ke_toan\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nguyen_tac_nhat_quan_trong_ap_dung\" >Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong \u00e1p d\u1ee5ng\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Cach_chuyen_so_du_tren_so_ke_toan\" >C\u00e1ch chuy\u1ec3n s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Bai_bo_9_thu_tuc_hanh_chinh_trong_linh_vuc_ke_toan\" >B\u00e3i b\u1ecf 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Nguyen_tac_ke_toan_nen_tang_van_ap_dung_theo_Luat_Ke_toan_2015\" >Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ec1n t\u1ea3ng v\u1eabn \u00e1p d\u1ee5ng theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Tinh_huong_thuc_te_khi_doanh_nghiep_sieu_nho_ap_dung_chinh_sach_moi_ve_ke_toan\" >T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\u00a0<\/a><\/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\/chinh-sach-moi-ve-ke-toan\/#Nhan_dinh_chuyen_gia_Rui_ro_thuc_te_doanh_nghiep_Viet_thuong_gap\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Cau_hoi_thuong_gap_ve_chinh_sach_moi_ve_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 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-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Chinh_sach_moi_ve_ke_toan_moi_ap_dung_tu_thoi_diem_nao\" >Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n m\u1edbi \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Doanh_nghiep_nho_va_vua_nhung_khong_phai_sieu_nho_co_ap_dung_duoc_khong\" >Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u01b0ng kh\u00f4ng ph\u1ea3i si\u00eau nh\u1ecf c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Co_can_thue_ke_toan_truong_co_chung_chi_hanh_nghe_khong\" >C\u00f3 c\u1ea7n thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Doanh_nghiep_sieu_nho_co_phai_nop_bao_cao_tai_chinh_khong\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-moi-ve-ke-toan\/#Khi_nao_doanh_nghiep_duoc_thay_doi_che_do_ke_toan_dang_ap_dung\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_chinh_sach_moi_ve_ke_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9071\" aria-describedby=\"caption-attachment-9071\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9071\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan.jpg\" alt=\"C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-chinh-sach-moi-ve-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9071\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n l\u00e0 t\u00ean g\u1ecdi chung cho Th\u00f4ng t\u01b0 58\/2026\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026) h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ri\u00eang cho doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 Quy\u1ebft \u0111\u1ecbnh 1293\/Q\u0110-BTC n\u0103m 2026 b\u00e3i b\u1ecf 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. Ch\u00ednh s\u00e1ch n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, gi\u1ea3m y\u00eau c\u1ea7u v\u1ec1 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 r\u00fat g\u1ecdn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf theo ti\u00eau ch\u00ed <\/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;\">, v\u00e0 \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhu c\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ngay t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/7\/2026 ho\u1eb7c sau ng\u00e0y \u0111\u00f3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_moi_ve_ke_toan_la_gi\"><\/span><b>Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n 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\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, v\u1ec1 b\u1ea3n ch\u1ea5t, l\u00e0 vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh m\u1ed9t khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, t\u00e1ch b\u1ea1ch h\u1eb3n v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y. Th\u00f4ng t\u01b0 58\/2026\/TT-BTC quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p si\u00eau nh\u1ecf, \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng quy\u1ec1n l\u1ef1a ch\u1ecdn cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ebfu h\u1ecd th\u1ea5y ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n n\u1eb1m \u1edf c\u00e1ch ti\u1ebfp c\u1eadn. N\u1ebfu ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 v\u1eabn y\u00eau c\u1ea7u ghi s\u1ed5 theo nguy\u00ean t\u1eafc N\u1ee3, C\u00f3 v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ph\u1ee9c t\u1ea1p, th\u00ec ch\u1ebf \u0111\u1ed9 m\u1edbi cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi ch\u00e9p tr\u1ef1c ti\u1ebfp c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n, doanh thu v\u00e0 chi ph\u00ed. C\u00e1ch l\u00e0m n\u00e0y g\u1ea7n v\u1edbi t\u01b0 duy qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t h\u1ed9 kinh doanh gia \u0111\u00ecnh h\u01a1n l\u00e0 m\u1ed9t m\u00f4 h\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p truy\u1ec1n th\u1ed1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_phap_ly_nao_quy_dinh_chinh_sach_moi_ve_ke_toan\"><\/span><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00e0o quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng c\u1ea7n n\u1eafm r\u00f5 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 58\/2026\/TT-BTC ng\u00e0y 25\/5\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y ho\u1eb7c sau ng\u00e0y 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1293\/Q\u0110-BTC n\u0103m 2026, c\u00f4ng b\u1ed1 danh m\u1ee5c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u00e3i b\u1ecf trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p v\u1eabn c\u1ea7n tham chi\u1ebfu Lu\u1eadt K\u1ebf to\u00e1n 2015 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2024) l\u00e0m n\u1ec1n t\u1ea3ng nguy\u00ean t\u1eafc chung, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ti\u00eau ch\u00ed doanh nghi\u1ec7p si\u00eau nh\u1ecf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_ap_dung_chinh_sach_moi_ve_ke_toan\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9072\" aria-describedby=\"caption-attachment-9072\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9072\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-chinh-sach-moi-ve-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9072\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nhi\u1ec1u nh\u1ea5t khi ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, b\u1edfi vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1eadp s\u1ed5 s\u00e1ch kh\u00f4ng \u0111\u00fang ch\u1ebf \u0111\u1ed9, g\u00e2y kh\u00f3 kh\u0103n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_duoc_xac_dinh_nhu_the_nao\"><\/span><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u0103n c\u1ee9 v\u00e0o ba y\u1ebfu t\u1ed1: s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, doanh thu h\u1eb1ng n\u0103m v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 168px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p si\u00eau nh\u1ecf.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>S\u1ed1 lao \u0111\u1ed9ng BHXH<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Doanh thu n\u0103m<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">N\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center; height: 112px;\" rowspan=\"2\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center; height: 112px;\" rowspan=\"2\"><span style=\"font-weight: 400;\">Kh\u00f4ng qua 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; height: 112px;\" rowspan=\"2\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi ti\u00eau ch\u00ed lao \u0111\u1ed9ng v\u00e0 m\u1ed9t trong hai ti\u00eau ch\u00ed doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n n\u00eau tr\u00ean s\u1ebd thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_va_ca_nhan_kinh_doanh_co_bat_buoc_ap_dung_khong\"><\/span><b>H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC n\u1ebfu c\u00f3 nhu c\u1ea7u, kh\u00f4ng b\u1ecb b\u1eaft bu\u1ed9c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nh\u00f3m n\u00e0y t\u1eebng b\u01b0\u1edbc chuy\u00ean nghi\u1ec7p h\u00f3a c\u00f4ng t\u00e1c ghi ch\u00e9p t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng t\u1ea1o th\u00eam g\u00e1nh n\u1eb7ng ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_bo_may_ke_toan_thay_doi_nhu_the_nao_theo_chinh_sach_moi\"><\/span><b>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o theo ch\u00ednh s\u00e1ch m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9073\" aria-describedby=\"caption-attachment-9073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9073\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan.jpg\" alt=\"T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/To-chuc-bo-may-ke-toan-thay-doi-nhu-the-nao-theo-chinh-sach-moi-ve-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9073\" class=\"wp-caption-text\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u00fat th\u1eaft l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p gia \u0111\u00ecnh quy m\u00f4 si\u00eau nh\u1ecf tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n nh\u1ea5t \u0111\u1ecbnh. Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u00e3 g\u1ee1 b\u1ecf r\u00e0o c\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng, m\u00e0 c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u1ee9ng ra k\u00fd thay tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 nh\u00e2n s\u1ef1 c\u0169ng \u0111\u01b0\u1ee3c n\u1edbi \u0111\u00e1ng k\u1ec3: doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, v\u00ed d\u1ee5 cha, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t, ho\u1eb7c giao nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd, th\u1ee7 kho, th\u1ee7 qu\u1ef9. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00ean ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c n\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u00e2n s\u1ef1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c gi\u1ea3m tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n d\u00f9 l\u00e0 ng\u01b0\u1eddi th\u00e2n trong gia \u0111\u00ecnh v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf khi c\u00f3 thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_so_ke_toan_moi_duoc_thiet_ke_ra_sao\"><\/span><b>H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ra sao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9074\" aria-describedby=\"caption-attachment-9074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9074\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan.jpg\" alt=\"H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ra sao theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-so-ke-toan-duoc-thiet-ke-ra-sao-theo-chinh-sach-moi-ve-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9074\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ra sao theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 58\/2026\/TT-BTC t\u1ed1i gi\u1ea3n h\u00f3a \u0111\u00e1ng k\u1ec3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch so v\u1edbi ch\u1ebf \u0111\u1ed9 c\u0169. Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i ghi ch\u00e9p theo nguy\u00ean t\u1eafc N\u1ee3, C\u00f3 ph\u1ee9c t\u1ea1p m\u00e0 ch\u1ec9 c\u1ea7n theo d\u00f5i tr\u1ef1c ti\u1ebfp c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n, doanh thu, chi ph\u00ed. Danh m\u1ee5c s\u1ed5 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e2n theo b\u1ed1n nh\u00f3m ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_thue_GTGT_va_TNDN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>N\u1ed9p thu\u1ebf GTGT v\u00e0 TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y ch\u1ec9 c\u1ea7n s\u1eed d\u1ee5ng duy nh\u1ea5t m\u1ed9t lo\u1ea1i s\u1ed5 l\u00e0 S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S1-DNSN), c\u0103n c\u1ee9 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_thue_GTGT_theo_ty_le_phan_tram_va_TNDN_tren_thu_nhap_tinh_thue\"><\/span><b>N\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0 TNDN tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y ph\u1ea3i s\u1eed d\u1ee5ng 4 lo\u1ea1i s\u1ed5 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S2a-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu s\u1ed1 S2b-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 s\u1ed1 S2c-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft ti\u1ec1n (M\u1eabu s\u1ed1 S2d-DNSN).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_thue_GTGT_theo_phuong_phap_khau_tru_va_TNDN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y ch\u1ec9 c\u1ea7n 2 lo\u1ea1i s\u1ed5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S3a-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT (M\u1eabu s\u1ed1 S3b-DNSN).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_thue_GTGT_theo_phuong_phap_khau_tru_va_TNDN_tren_thu_nhap_tinh_thue\"><\/span><b>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<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m c\u00f3 y\u00eau c\u1ea7u s\u1ed5 s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t v\u1edbi 4 lo\u1ea1i s\u1ed5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed (M\u1eabu s\u1ed1 S2b-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 s\u1ed1 S2c-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft ti\u1ec1n (M\u1eabu s\u1ed1 S2d-DNSN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT (M\u1eabu s\u1ed1 S3b-DNSN).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n d\u00f9ng c\u00e1c m\u1eabu s\u1ed5 theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC \u0111\u1ec3 theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu, gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_theo_chinh_sach_moi_ve_ke_toan\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, g\u1ed3m B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B01-DNSN) v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02-DNSN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 y\u00eau c\u1ea7u ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m t\u1ea3i \u0111\u00e1ng k\u1ec3 cho nh\u00f3m doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n \u0111\u01a1n gi\u1ea3n, v\u1ed1n chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong c\u1ed9ng \u0111\u1ed3ng kinh doanh h\u1ed9 gia \u0111\u00ecnh chuy\u1ec3n \u0111\u1ed5i l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_chuyen_doi_che_do_ke_toan\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_nhat_quan_trong_ap_dung\"><\/span><b>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i nh\u1ea5t qu\u00e1n trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. M\u1ecdi thay \u0111\u1ed5i ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo, kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i gi\u1eefa n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_chuyen_so_du_tren_so_ke_toan\"><\/span><b>C\u00e1ch chuy\u1ec3n s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC \u0111\u1ec3 chuy\u1ec3n v\u00e0o c\u00e1c s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan khi b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n do chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf ho\u1eb7c do l\u1ef1a ch\u1ecdn, b\u1ecf l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p c\u0103n c\u1ee9 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u1ec3 chuy\u1ec3n sang s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng \u1edf k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc k\u1ef9 thu\u1eadt d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong th\u1ef1c t\u1ebf, b\u1edfi vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 gi\u1eefa hai h\u1ec7 th\u1ed1ng s\u1ed5 kh\u00e1c nhau v\u1ec1 b\u1ea3n ch\u1ea5t ghi nh\u1eadn \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ph\u1ea3i hi\u1ec3u r\u00f5 c\u1ea3 ch\u1ebf \u0111\u1ed9 c\u0169 v\u00e0 ch\u1ebf \u0111\u1ed9 m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_bo_9_thu_tuc_hanh_chinh_trong_linh_vuc_ke_toan\"><\/span><b>B\u00e3i b\u1ecf 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Quy\u1ebft \u0111\u1ecbnh 1293\/Q\u0110-BTC n\u0103m 2026, t\u1eeb ng\u00e0y 01\/7\/2026, 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ea5p trung \u01b0\u01a1ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n b\u1ecb b\u00e3i b\u1ecf, ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau, bao g\u1ed3m c\u1ea5p m\u1edbi, h\u1ebft th\u1eddi h\u1ea1n, thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c ho\u1eb7c b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p trong n\u01b0\u1edbc, chi nh\u00e1nh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi c\u1ee7a doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd d\u1ef1 thi c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u00e3i b\u1ecf \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, m\u00e0 th\u01b0\u1eddng g\u1eafn v\u1edbi vi\u1ec7c t\u00edch h\u1ee3p, \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng \u0111i\u1ec7n t\u1eed h\u00f3a ho\u1eb7c g\u1ed9p v\u00e0o c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan kh\u00e1c. Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u1eadp nh\u1eadt quy tr\u00ecnh th\u1ef1c hi\u1ec7n m\u1edbi thay th\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_nen_tang_van_ap_dung_theo_Luat_Ke_toan_2015\"><\/span><b>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ec1n t\u1ea3ng v\u1eabn \u00e1p d\u1ee5ng theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 c\u00f3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ri\u00eang cho doanh nghi\u1ec7p si\u00eau nh\u1ecf, c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed1t l\u00f5i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u1eabn l\u00e0 khung tham chi\u1ebfu b\u1eaft bu\u1ed9c, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, ph\u1ea3n \u00e1nh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 thu, chi m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c, t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_thuc_te_khi_doanh_nghiep_sieu_nho_ap_dung_chinh_sach_moi_ve_ke_toan\"><\/span><b>T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7 gia d\u1ee5ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, quy m\u00f4 8 lao \u0111\u1ed9ng, doanh thu n\u0103m kho\u1ea3ng 2,8 t\u1ef7 \u0111\u1ed3ng, \u0111ang n\u1ed9p thu\u1ebf GTGT v\u00e0 TNDN theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu. Tr\u01b0\u1edbc 01\/7\/2026, k\u1ebf to\u00e1n vi\u00ean v\u1eabn ph\u1ea3i ghi s\u1ed5 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n N\u1ee3, C\u00f3 \u0111\u1ea7y \u0111\u1ee7 d\u00f9 doanh thu r\u1ea5t nh\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n sang Th\u00f4ng t\u01b0 58\/2026\/TT-BTC, c\u01a1 s\u1edf n\u00e0y ch\u1ec9 c\u1ea7n duy tr\u00ec duy nh\u1ea5t S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u1eabu s\u1ed1 S1-DNSN). Ch\u1ee7 c\u01a1 s\u1edf c\u00f3 th\u1ec3 giao cho con g\u00e1i, ng\u01b0\u1eddi \u0111ang ph\u1ee5 tr\u00e1ch b\u00e1n h\u00e0ng, ki\u00eam nhi\u1ec7m vi\u1ec7c ghi s\u1ed5 m\u00e0 kh\u00f4ng c\u1ea7n thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng chuy\u00ean tr\u00e1ch. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n khi chuy\u1ec3n \u0111\u1ed5i, d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 c\u1ee7a s\u1ed5 s\u00e1ch c\u0169 theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf c\u1ee7a MAN, \u0111i\u1ec3m doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t nh\u1ea5t khi chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c ch\u1ecdn s\u1ed5, m\u00e0 \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf GTGT, TNDN hi\u1ec7n h\u00e0nh c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 s\u1ed5 t\u01b0\u01a1ng \u1ee9ng. \u00c1p d\u1ee5ng sai nh\u00f3m s\u1ed5 ngay t\u1eeb \u0111\u1ea7u k\u1ef3 s\u1ebd k\u00e9o theo sai l\u1ec7ch to\u00e0n b\u1ed9 d\u1eef li\u1ec7u khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuc_te_doanh_nghiep_Viet_thuong_gap\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p si\u00eau nh\u1ecf chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh h\u1ed9 kinh doanh, c\u00e1c chuy\u00ean gia t\u1ea1i MAN nh\u1eadn th\u1ea5y ba r\u1ee7i ro l\u1eb7p l\u1ea1i th\u01b0\u1eddng xuy\u00ean nh\u1ea5t.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa quy\u1ec1n t\u1ef1 nguy\u1ec7n v\u00e0 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng. H\u1ed9 kinh doanh t\u1ef1 \u00fd \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba d\u00f9 kh\u00f4ng \u0111\u0103ng k\u00fd, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, vi\u1ec7c n\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n t\u1ea1o c\u1ea3m gi\u00e1c an to\u00e0n gi\u1ea3. Ng\u01b0\u1eddi th\u00e2n \u0111\u01b0\u1ee3c giao ghi s\u1ed5 nh\u01b0ng kh\u00f4ng n\u1eafm r\u00f5 nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ghi nh\u1eadn chi ph\u00ed kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, g\u00e2y r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. Th\u1ee9 ba, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf GTGT gi\u1eefa n\u0103m t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o \u0111\u00fang quy tr\u00ecnh, khi\u1ebfn vi\u1ec7c chuy\u1ec3n s\u1ed1 d\u01b0 s\u1ed5 k\u1ebf to\u00e1n b\u1ecb gi\u00e1n \u0111o\u1ea1n, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh li\u00ean t\u1ee5c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu thu\u1ed9c nh\u00f3m ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho c\u00e1c t\u00ecnh hu\u1ed1ng n\u00e0y lu\u00f4n b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng, sau \u0111\u00f3 m\u1edbi thi\u1ebft k\u1ebf l\u1ea1i h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng v\u1eeba chuy\u1ec3n \u0111\u1ed5i v\u1eeba ph\u1ea3i s\u1eeda sai, v\u1ed1n t\u1ed1n k\u00e9m h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c l\u00e0m \u0111\u00fang t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\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;\">Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch Nh\u00e0 n\u01b0\u1edbc ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi khu v\u1ef1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, t\u1eeb vi\u1ec7c \u00e1p \u0111\u1eb7t m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ph\u1ee9c t\u1ea1p sang m\u1ed9t m\u00f4 h\u00ecnh linh ho\u1ea1t, g\u1ea7n v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh quy m\u00f4 gia \u0111\u00ecnh. Vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a s\u1ed5 s\u00e1ch, n\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed tu\u00e2n th\u1ee7, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, thay \u0111\u1ed5i li\u00ean t\u1ee5c v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf ng\u00e0y c\u00e0ng kh\u1eaft khe, MAN &#8211; Master Accountant Network v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u00e1c t\u01b0 v\u1ea5n ngay t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd trong d\u00e0i h\u1ea1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n 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;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chinh_sach_moi_ve_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/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=\"Chinh_sach_moi_ve_ke_toan_moi_ap_dung_tu_thoi_diem_nao\"><\/span>Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n m\u1edbi \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 58\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y ho\u1eb7c sau ng\u00e0y 01\/7\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_nhung_khong_phai_sieu_nho_co_ap_dung_duoc_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u01b0ng kh\u00f4ng ph\u1ea3i si\u00eau nh\u1ecf c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c 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 ch\u1ec9 \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c cho doanh nghi\u1ec7p si\u00eau nh\u1ecf theo ti\u00eau ch\u00ed Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00e1c v\u1eabn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh ri\u00eang.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_can_thue_ke_toan_truong_co_chung_chi_hanh_nghe_khong\"><\/span>C\u00f3 c\u1ea7n thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 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 b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, bao g\u1ed3m ng\u01b0\u1eddi th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, k\u00fd thay tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o 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_nop_bao_cao_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf TNDN. N\u1ebfu n\u1ed9p theo thu nh\u1eadp t\u00ednh thu\u1ebf, v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu n\u1ed9p theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu, kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt kh\u00e1c y\u00eau c\u1ea7u.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_thay_doi_che_do_ke_toan_dang_ap_dung\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0o ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo, kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i gi\u1eefa n\u0103m t\u00e0i ch\u00ednh \u0111ang th\u1ef1c hi\u1ec7n.                    <\/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\": \"Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n m\u1edbi \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 58\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y ho\u1eb7c sau ng\u00e0y 01\/7\/2026.\"\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 nh\u1ecf v\u00e0 v\u1eeba nh\u01b0ng kh\u00f4ng ph\u1ea3i si\u00eau nh\u1ecf c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c 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. 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Th\u00f4ng t\u01b0 58\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 25\/5\/2026 \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00e1o g\u1ee1 nhi\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9070","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\/9070","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=9070"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9070\/revisions"}],"predecessor-version":[{"id":9075,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9070\/revisions\/9075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9071"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}