{"id":7789,"date":"2026-03-10T02:58:59","date_gmt":"2026-03-10T09:58:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7789"},"modified":"2026-03-10T02:58:59","modified_gmt":"2026-03-10T09:58:59","slug":"doi-tuong-ap-dung-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/","title":{"rendered":"\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u544a\uff1a\u54ea\u4e9b\u4f01\u4e1a\u4ecd\u53d7\u5176\u7ea6\u675f\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u54ea\u4e9b\u4f01\u4e1a\u4f1a\u53d7\u5230200\u53f7\u901a\u77e5\u7684\u5f71\u54cd\uff1f\u201d\u8fd9\u662f\u8bb8\u591a\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u5728\u5411\u65b0\u4f1a\u8ba1\u5236\u5ea6\u8fc7\u6e21\u671f\u95f4\u90fd\u975e\u5e38\u5173\u5fc3\u7684\u95ee\u9898\u3002\u5c24\u5176\u662f\u57282026\u5e74\u4e4b\u540e\uff0c\u8d8a\u5357\u7684\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u5c06\u5f00\u59cb\u5b9e\u65bd\u66f4\u65b0\u540e\u7684\u6cd5\u89c4\uff0c\u8fd9\u4e2a\u95ee\u9898\u5c31\u663e\u5f97\u5c24\u4e3a\u91cd\u8981\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6b63\u786e\u8bc6\u522b 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u9002\u7528\u7684\u5bf9\u8c61\u5c31\u663e\u5f97\u975e\u5e38\u91cd\u8981\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u622a\u81f32026\u5e743\u6708\uff0c\u4e86\u89e3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u4e0d\u4ec5\u5173\u7cfb\u5230\u4f01\u4e1a\u662f\u5426\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4e5f\u5173\u7cfb\u5230\u80fd\u5426\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u3001\u7a0e\u52a1\u7ed3\u7b97\u7684\u89c4\u8303\u6027\u4ee5\u53ca\u4f1a\u8ba1\u7cfb\u7edf\u7684\u987a\u5229\u8fc7\u6e21\u3002\u8981\u786e\u5b9a\u54ea\u4e9b\u4f01\u4e1a\u53d7\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u7684\u7ea6\u675f\uff0c\u5fc5\u987b\u540c\u65f6\u8003\u8651\u8be5\u901a\u77e5\u7684\u751f\u6548\u65e5\u671f\u548c\u5404\u4f01\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\" >2014\/ND-CP\u53f7\u901a\u51fd\u5728\u65fa\u5b63\u671f\u95f4\u7684\u6267\u884c\u60c5\u51b5\u73b0\u72b6\u3002<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\" >\u54ea\u4e9b\u4f01\u4e1a\u5904\u4e8e 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u8fc7\u6e21\u671f\u5185\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\" >\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u65e5\u671f\u65e9\u4e8e2026\u5e741\u67081\u65e5\u7684\u4f01\u4e1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\" >\u53d7\u7279\u6b8a\u8fc7\u6e21\u5730\u4f4d\u7ea6\u675f\u7684\u4f01\u4e1a<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\" >\u5728\u65b0\u7684\u6cd5\u89c4\u751f\u6548\u4e4b\u524d\uff0c\u8fd9\u6279\u4f01\u4e1a\u5df2\u7ecf\u9002\u7528 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u3002<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_quy_mo_lon\" >\u5927\u578b\u4f01\u4e1a<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\" >\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u4f01\u4e1a<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Chi_nhanh_va_don_vi_phu_thuoc\" >\u5206\u516c\u53f8\u548c\u5b50\u516c\u53f8<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\" >\u4e2d\u5c0f\u4f01\u4e1a\u9700\u8981\u7cbe\u7ec6\u5316\u7684\u7ba1\u7406\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\" >\u6bd4\u8f83\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c99\/2025\/ND-CP\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\" >\u4f01\u4e1a\u5728\u5e94\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u65f6\u8fc7\u6e21\u7684\u6307\u5bfc\u610f\u89c1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Xac_dinh_dung_thoi_diem_chuyen_doi\" >\u786e\u5b9a\u8fc7\u6e21\u7684\u6700\u4f73\u65f6\u673a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ra_soat_chinh_sach_ke_toan\" >\u4f1a\u8ba1\u653f\u7b56\u5ba1\u67e5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_bao_voi_co_quan_thue\" >\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u3002<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Kiem_tra_so_du_dau_ky\" >\u67e5\u770b\u671f\u521d\u4f59\u989d\u3002<\/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\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\" >\u56de\u7b54\u6709\u5173\u4f01\u4e1a\u4ece 200\/2014\/TT-BTC \u53f7\u901a\u544a\u8fc7\u6e21\u5230 99 \u53f7\u901a\u544a\u7684\u95ee\u9898\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\" >\u5bf9\u4e8e\u4ece 2026 \u5e74 1 \u6708 1 \u65e5\u5f00\u59cb\u8d22\u653f\u5e74\u5ea6\u7684\u4f01\u4e1a\uff0c\u662f\u5426\u53ef\u4ee5\u9002\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\" >\u76ee\u524d\u91c7\u7528 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u4f01\u4e1a\u5728\u5207\u6362\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u65f6\u662f\u5426\u9700\u8981\u901a\u77e5\u6709\u5173\u90e8\u95e8\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\" >\u4ece Circular 200\/2014\/TT-BTC \u8fc7\u6e21\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u65f6\u5e94\u8003\u8651\u54ea\u4e9b\u56e0\u7d20\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\"><\/span><b>2014\/ND-CP\u53f7\u901a\u51fd\u5728\u65fa\u5b63\u671f\u95f4\u7684\u6267\u884c\u60c5\u51b5\u73b0\u72b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u76ee\u524d\u6b63\u7ecf\u5386\u7740\u4e00\u6b21\u5173\u952e\u7684\u8f6c\u578b\u3002\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u7b2c31\u6761\u7684\u89c4\u5b9a\uff0c\u5df2\u5e7f\u6cdb\u5b9e\u65bd\u5341\u4f59\u5e74\u7684\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u6240\u89c4\u5b9a\u7684\u4f1a\u8ba1\u5236\u5ea6\u6b63\u9010\u6b65\u88ab\u66f4\u7b26\u5408\u73b0\u4ee3\u8d22\u52a1\u7ba1\u7406\u8d8b\u52bf\u7684\u65b0\u89c4\u6240\u53d6\u4ee3\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u5728\u6b64\u671f\u95f4\u7684\u9002\u7528\u8303\u56f4\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5728\u4f1a\u8ba1\u7cfb\u7edf\u3001\u8bb0\u5f55\u65b9\u6cd5\u548c\u8d22\u52a1\u62a5\u544a\u4e2d\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u6cd5\u5f8b\u5f62\u52bf\u53ef\u6982\u62ec\u4e3a\u4ee5\u4e0b\u51e0\u4e2a\u5173\u952e\u8282\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\u6b63\u5f0f\u751f\u6548\uff0c\u5bf9\u4f1a\u8ba1\u65b9\u6cd5\u548c\u8d22\u52a1\u62a5\u8868\u7ed3\u6784\u8fdb\u884c\u4e86\u8bb8\u591a\u4fee\u6539\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \u73b0\u5728\uff0c\u8fd9\u9879\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u4f1a\u8ba1\u671f\u95f4\u5f00\u59cb\u4e8e 2026 \u5e74\u4e4b\u524d\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u8d77\u8fdb\u5165\u65b0\u8d22\u653f\u5e74\u5ea6\u7684\u5355\u4f4d\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u91c7\u7528\u65b0\u7684\u4f1a\u8ba1\u5236\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u51c6\u786e\u786e\u5b9a\u54ea\u4e9b\u4f01\u4e1a\u4ecd\u53d7\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u7ea6\u675f\uff0c\u5bf9\u4e8e\u786e\u4fdd\u4f1a\u8ba1\u7cfb\u7edf\u7684\u8fde\u7eed\u6027\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\"><\/span><b>\u54ea\u4e9b\u4f01\u4e1a\u5904\u4e8e 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u8fc7\u6e21\u671f\u5185\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7792\" aria-describedby=\"caption-attachment-7792\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7792\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7792\" class=\"wp-caption-text\">\u54ea\u4e9b\u4f01\u4e1a\u5904\u4e8e 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u8fc7\u6e21\u671f\u5185\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4\u5c06\u4e3b\u8981\u53d6\u51b3\u4e8e\u4f01\u4e1a\u4f1a\u8ba1\u5e74\u5ea6\u7684\u8d77\u59cb\u65e5\u671f\u3002\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u548c\u8d22\u653f\u90e8\u8fc7\u6e21\u6027\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5c06\u88ab\u5212\u5206\u4e3a\u4e0d\u540c\u7684\u7c7b\u522b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\"><\/span><b>\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u65e5\u671f\u65e9\u4e8e2026\u5e741\u67081\u65e5\u7684\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u7ec4\u5b9e\u4f53\u5728\u6574\u4e2a\u5f53\u524d\u4f1a\u8ba1\u5468\u671f\u5185\u4ecd\u9002\u7528 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u91c7\u7528\u9519\u5e74\u5ea6\u4f1a\u8ba1\u5236\u5ea6\uff0c\u4ece2025\u5e744\u67081\u65e5\u5f00\u59cb\uff0c\u52302026\u5e743\u670831\u65e5\u7ed3\u675f\uff0c\u5219\u6574\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4ecd\u987b\u9075\u5b88\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u51fd\u3002\u5728\u4f1a\u8ba1\u671f\u95f4\u4e2d\u9014\u66f4\u6539\u4f1a\u8ba1\u5236\u5ea6\u4f1a\u7834\u574f\u6570\u636e\u7cfb\u7edf\u7684\u4e00\u81f4\u6027\uff0c\u5e76\u4e14\u4e0e\u4f1a\u8ba1\u539f\u5219\u76f8\u6096\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u4ecd\u7136\u662f\u7f16\u5236\u4f1a\u8ba1\u8bb0\u5f55\u548c\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\"><\/span><b>\u53d7\u7279\u6b8a\u8fc7\u6e21\u5730\u4f4d\u7ea6\u675f\u7684\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u4f1a\u8ba1\u8f6f\u4ef6\u7cfb\u7edf\u4e0d\u5b8c\u5584\u6216\u8fc7\u6e21\u5230\u65b0\u7cfb\u7edf\u6240\u9700\u7684\u6280\u672f\u57fa\u7840\u8bbe\u65bd\u4e0d\u8db3\uff0c\u4e00\u4e9b\u5b9e\u4f53\u53ef\u80fd\u4f1a\u5728\u77ed\u671f\u5185\u7ee7\u7eed\u9002\u7528 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d22\u653f\u90e8\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u5904\u4e8e\u8fd9\u79cd\u60c5\u51b5\u7684\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u660e\u786e\u7684\u8fc7\u6e21\u8ba1\u5212\uff0c\u5e76\u5c3d\u5feb\u66f4\u65b0\u5176\u4f1a\u8ba1\u7cfb\u7edf\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\"><\/span><b>\u5728\u65b0\u7684\u6cd5\u89c4\u751f\u6548\u4e4b\u524d\uff0c\u8fd9\u6279\u4f01\u4e1a\u5df2\u7ecf\u9002\u7528 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u65b0\u4f1a\u8ba1\u5236\u5ea6\u9881\u5e03\u4e4b\u524d\uff0c200\/2014\/TT-BTC \u53f7\u901a\u77e5\u662f\u8d8a\u5357\u8bb8\u591a\u7c7b\u578b\u4f01\u4e1a\u7684\u4e3b\u8981\u4f1a\u8ba1\u5236\u5ea6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e38\u89c1\u9002\u7528\u7fa4\u4f53\u5305\u62ec\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u578b\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d44\u672c\u9ad8\u3001\u7ec4\u7ec7\u7ed3\u6784\u590d\u6742\u6216\u5b50\u516c\u53f8\u4f17\u591a\u7684\u4f01\u4e1a\uff0c\u901a\u5e38\u9002\u7528 200\/2014\/TT-BTC \u53f7\u901a\u77e5\uff0c\u5bf9\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u4f1a\u8ba1\u9879\u76ee\u8fdb\u884c\u8be6\u7ec6\u7ba1\u7406\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u9009\u62e9 200\/2014\/TT-BTC \u53f7\u901a\u77e5\uff0c\u662f\u56e0\u4e3a\u5176\u4f1a\u8ba1\u5236\u5ea6\u548c\u8d22\u52a1\u62a5\u544a\u65b9\u6cd5\u4e0e\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u8f83\u4e3a\u63a5\u8fd1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\"><\/span><b>\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u80a1\u4efd\u5236\u516c\u53f8\u7ecf\u5e38\u5e94\u7528\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u6765\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u5185\u90e8\u63a7\u5236\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_va_don_vi_phu_thuoc\"><\/span><b>\u5206\u516c\u53f8\u548c\u5b50\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e5\u6709\u81ea\u5df1\u4f1a\u8ba1\u7cfb\u7edf\u7684\u5206\u652f\u673a\u6784\u548c\u4ee3\u8868\u5904\uff0c\u5982\u679c\u7ecf\u6bcd\u516c\u53f8\u6388\u6743\u72ec\u7acb\u5904\u7406\u4f1a\u8ba1\u4e8b\u52a1\uff0c\u4e5f\u9002\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u9700\u8981\u7cbe\u7ec6\u5316\u7684\u7ba1\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u867d\u7136\u4e2d\u5c0f\u4f01\u4e1a\u53ef\u4ee5\u91c7\u7528\u66f4\u7b80\u5355\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u4f46\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u4ecd\u7136\u9009\u62e9 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u8fdb\u884c\u4e25\u683c\u7684\u8d22\u52a1\u7ba1\u7406\u548c\u6807\u51c6\u5316\u62a5\u544a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\"><\/span><b>\u6bd4\u8f83\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c99\/2025\/ND-CP\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u65b0\u65e7\u4f1a\u8ba1\u5236\u5ea6\u9002\u7528\u8303\u56f4\u7684\u5dee\u5f02\uff0c\u4f01\u4e1a\u9700\u8981\u76f4\u63a5\u6bd4\u8f83\u9002\u7528\u8303\u56f4\u3001\u751f\u6548\u65e5\u671f\u548c\u8d22\u52a1\u7ba1\u7406\u76ee\u6807\u7b49\u5173\u952e\u6807\u51c6\u3002\u4e0b\u8868\u5217\u51fa\u4e86\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u51c6\u786e\u786e\u5b9a\u9002\u5408\u4f01\u4e1a\u8d22\u52a1\u671f\u95f4\u7684\u4f1a\u8ba1\u5236\u5ea6\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bd4\u8f83\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u548c\u7b2c 99\/2025\/ND-CP \u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>200\/2014\/TT-BTC \u901a\u51fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u51fd 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u5730\u4f4d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6211\u4eec\u76ee\u524d\u6b63\u5904\u4e8e\u8fc7\u6e21\u9636\u6bb5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea2026\u5e741\u67081\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5927\u578b\u4f01\u4e1a\u3001\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u4e0a\u5e02\u516c\u53f8\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5373\u5c06\u5f00\u59cb\u65b0\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d22\u653f\u5e74\u5ea6\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57282026\u5e741\u67081\u65e5\u4e4b\u524d\u5f00\u59cb\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u81ea2026\u5e741\u67081\u65e5\u8d77\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u76ee\u6807<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8be6\u7ec6\u7684\u4f1a\u8ba1\u7ba1\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fc8\u5411\u56fd\u9645\u6807\u51c6\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u9762\u7684\u5bf9\u6bd4\u8868\u6709\u52a9\u4e8e\u4f01\u4e1a\u66f4\u597d\u5730\u786e\u5b9a 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u4e0e\u65b0\u4f1a\u8ba1\u5236\u5ea6\u7684\u9002\u7528\u8303\u56f4\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>\u4f01\u4e1a\u5728\u5e94\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u65f6\u8fc7\u6e21\u7684\u6307\u5bfc\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7791\" aria-describedby=\"caption-attachment-7791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7791\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7791\" class=\"wp-caption-text\">\u4f01\u4e1a\u5728\u5e94\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u65f6\u8fc7\u6e21\u7684\u6307\u5bfc\u610f\u89c1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4ece 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u8fc7\u6e21\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u671f\u95f4\uff0c\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u51e0\u4e2a\u91cd\u8981\u6b65\u9aa4\u6765\u907f\u514d\u4f1a\u8ba1\u6570\u636e\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_chuyen_doi\"><\/span><b>\u786e\u5b9a\u8fc7\u6e21\u7684\u6700\u4f73\u65f6\u673a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u4ece 2026 \u5e74 1 \u6708 1 \u65e5\u5f00\u59cb\uff0c\u5219\u5fc5\u987b\u91c7\u7528\u53d6\u4ee3 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u7684\u65b0\u4f1a\u8ba1\u5236\u5ea6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chinh_sach_ke_toan\"><\/span><b>\u4f1a\u8ba1\u653f\u7b56\u5ba1\u67e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u5176\u6240\u6709\u4f1a\u8ba1\u653f\u7b56\u3001\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u8bb0\u5f55\u65b9\u6cd5\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u65b0\u89c4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_voi_co_quan_thue\"><\/span><b>\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5236\u5ea6\u53d8\u66f4\u540e\uff0c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u5c06\u66f4\u65b0\u540e\u7684\u4f1a\u8ba1\u653f\u7b56\u76f4\u63a5\u901a\u77e5\u8d1f\u8d23\u5176\u7ba1\u7406\u7684\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_so_du_dau_ky\"><\/span><b>\u67e5\u770b\u671f\u521d\u4f59\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece Circular 200\/2014\/TT-BTC \u8fc7\u6e21\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u6838\u5bf9\u671f\u672b\u4f59\u989d\uff0c\u4ee5\u786e\u4fdd\u8f6c\u79fb\u5230\u65b0\u4f1a\u8ba1\u7cfb\u7edf\u7684\u6570\u636e\u51c6\u786e\u65e0\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5230 2026 \u5e74\uff0c\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4\u5c06\u5927\u5e45\u7f29\u5c0f\uff0c\u4e3b\u8981\u9002\u7528\u4e8e\u4f1a\u8ba1\u671f\u95f4\u5728 2026 \u5e74\u4e4b\u524d\u5f00\u59cb\u7684\u4f01\u4e1a\uff0c\u6216\u5c5e\u4e8e\u7279\u6b8a\u8fc7\u6e21\u6027\u89c4\u5b9a\u7684\u4f01\u4e1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u7684\u9002\u7528\u8303\u56f4\u6709\u52a9\u4e8e\u4f01\u4e1a\u9009\u62e9\u6b63\u786e\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u907f\u514d\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u7f34\u7eb3\u7a0e\u6b3e\u65f6\u51fa\u73b0\u9519\u8bef\u3002\u5728\u8d8a\u5357\u4f1a\u8ba1\u5236\u5ea6\u5411\u56fd\u9645\u6807\u51c6\u8fc7\u6e21\u7684\u80cc\u666f\u4e0b\uff0c\u79ef\u6781\u505a\u597d\u5411\u65b0\u4f1a\u8ba1\u5236\u5ea6\u8fc7\u6e21\u7684\u51c6\u5907\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3\u5148\u751f<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\"><\/span><b>\u56de\u7b54\u6709\u5173\u4f01\u4e1a\u4ece 200\/2014\/TT-BTC \u53f7\u901a\u544a\u8fc7\u6e21\u5230 99 \u53f7\u901a\u544a\u7684\u95ee\u9898\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\"><\/span>\u5bf9\u4e8e\u4ece 2026 \u5e74 1 \u6708 1 \u65e5\u5f00\u59cb\u8d22\u653f\u5e74\u5ea6\u7684\u4f01\u4e1a\uff0c\u662f\u5426\u53ef\u4ee5\u9002\u7528\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e0d\u3002\u5982\u679c\u4f01\u4e1a\u7684\u4f1a\u8ba1\u5e74\u5ea6\u59cb\u4e8e2026\u5e741\u67081\u65e5\u6216\u4e4b\u540e\uff0c\u5219\u5fc5\u987b\u6309\u7167\u73b0\u884c\u89c4\u5b9a\u91c7\u7528\u65b0\u7684\u4f1a\u8ba1\u5236\u5ea6\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u5c06\u4e0d\u518d\u662f\u7f16\u5236\u4f1a\u8ba1\u8d26\u7c3f\u6216\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\"><\/span>\u76ee\u524d\u91c7\u7528 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u7684\u4f01\u4e1a\u5728\u5207\u6362\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u65f6\u662f\u5426\u9700\u8981\u901a\u77e5\u6709\u5173\u90e8\u95e8\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u5f53\u4f01\u4e1a\u4ece\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u51fd\u8fc7\u6e21\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u65f6\uff0c\u4f1a\u8ba1\u90e8\u95e8\u9700\u8981\u66f4\u65b0\u5176\u4f1a\u8ba1\u653f\u7b56\u5e76\u901a\u77e5\u76f4\u63a5\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u3002\u6b64\u901a\u77e5\u6709\u52a9\u4e8e\u786e\u4fdd\u4f1a\u8ba1\u7cfb\u7edf\u7684\u900f\u660e\u5ea6\uff0c\u5e76\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u51fa\u73b0\u6cd5\u5f8b\u98ce\u9669\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\"><\/span>\u4ece Circular 200\/2014\/TT-BTC \u8fc7\u6e21\u5230\u65b0\u7684\u4f1a\u8ba1\u7cfb\u7edf\u65f6\u5e94\u8003\u8651\u54ea\u4e9b\u56e0\u7d20\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4ece 200\/2014\/TT-BTC \u53f7\u901a\u544a\u8fc7\u6e21\u5230\u65b0\u7cfb\u7edf\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u51e0\u4e2a\u91cd\u8981\u95ee\u9898\uff1a\u5ba1\u67e5\u5f53\u524d\u4f7f\u7528\u7684\u4f1a\u8ba1\u79d1\u76ee\u8868\uff0c\u5728\u5207\u6362\u5230\u65b0\u7cfb\u7edf\u4e4b\u524d\u6838\u5bf9\u671f\u672b\u4f59\u989d\uff0c\u66f4\u65b0\u4f1a\u8ba1\u8f6f\u4ef6\u4ee5\u7b26\u5408\u65b0\u7684\u4f1a\u8ba1\u6cd5\u89c4\uff0c\u5e76\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u51c6\u786e\u8f6c\u6362\uff0c\u4ee5\u907f\u514d\u8d22\u52a1\u62a5\u544a\u4e2d\u51fa\u73b0\u5dee\u5f02\u3002                    <\/p>\n                <\/div>\n 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