{"id":7816,"date":"2026-03-11T02:19:32","date_gmt":"2026-03-11T09:19:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7816"},"modified":"2026-03-11T02:19:32","modified_gmt":"2026-03-11T09:19:32","slug":"huong-dan-nop-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"\u901a\u8fc7\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u3001HTKK \u548c eTax \u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u8bf4\u660e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u57282026\u5e74\u622a\u6b62\u65e5\u671f\u524d\u5b8c\u6210\u3002\u4e86\u89e3\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u63d0\u4ea4\u6d41\u7a0b\u4e0d\u4ec5\u53ef\u4ee5\u8282\u7701\u4f01\u4e1a\u7684\u65f6\u95f4\uff0c\u8fd8\u53ef\u4ee5\u786e\u4fdd\u4f1a\u8ba1\u653f\u7b56\u7684\u900f\u660e\u5ea6\uff0c\u5c24\u5176\u662f\u5728\u4f1a\u8ba1\u8d27\u5e01\u53d1\u751f\u53d8\u5316\u65f6\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\u3002<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u4f7f\u7528\u4e13\u95e8\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4f8b\u5982\uff1a <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u4e3a\u786e\u4fdd\u7ed3\u7b97\u6587\u4ef6\u548c\u9644\u4ef6\uff08\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff09\u6309\u7167\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\u7f16\u5236\u548c\u63d0\u4ea4\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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u63d0\u4ea4\u6982\u8ff0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tinh_chat_phap_ly\" >\u6cd5\u5f8b\u6027\u8d28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Vai_tro_doi_voi_co_quan_thue\" >\u7a0e\u52a1\u673a\u5173\u7684\u4f5c\u7528<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doi_tuong_va_thoi_han_nop\" >\u8d44\u683c\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Moi_lien_he_voi_he_thong_to_khai_thue\" >\u4e0e\u7a0e\u52a1\u7533\u62a5\u7cfb\u7edf\u7684\u8fde\u63a5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\" >\u5982\u4f55\u901a\u8fc7\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08\u8be6\u7ec6\u8bf4\u660e\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\" >\u7b2c\u4e00\u6b65\uff1a\u767b\u5f55\u7a0e\u52a1\u603b\u5c40\u516c\u5171\u670d\u52a1\u7cfb\u7edf\u3002<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >\u7b2c\u4e8c\u6b65\uff1a\u51c6\u5907\u5e76\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\" >\u6b65\u9aa4 3\uff1a\u9644\u4e0a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u5b8c\u6210\u8be5\u6d41\u7a0b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\" >\u5982\u4f55\u901a\u8fc7 HTKK \u548c\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\" >\u5173\u4e8e\u63d0\u4ea4\u8d8a\u5357\u76fe\u5151\u6362\u62a5\u544a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u8bf4\u660e<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u5e94\u907f\u514d\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\" >\u5173\u4e8e\u63d0\u4ea42026\u5e743\u6708\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\" >\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5f3a\u5236\u6027\u7684\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5426\u9700\u8981\u5355\u72ec\u7684\u6570\u5b57\u7b7e\u540d\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\" >\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\u9002\u7528\u7b2c133\u53f7\u901a\u544a\u7684\u5c0f\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u63d0\u4ea4\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u5728\u89e3\u91ca\u548c\u8865\u5145\u516c\u53f8\u8d22\u52a1\u62a5\u544a\u4f53\u7cfb\u4e2d\u5448\u73b0\u7684\u4fe1\u606f\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u5b83\u4eec\u4e0d\u4ec5\u662f\u8f85\u52a9\u6587\u4ef6\uff0c\u8fd8\u4e3a\u76d1\u7ba1\u673a\u6784\u66f4\u597d\u5730\u4e86\u89e3\u4f1a\u8ba1\u653f\u7b56\u3001\u8d22\u52a1\u6ce2\u52a8\u4ee5\u53ca\u671f\u95f4\u53d1\u751f\u7684\u4e8b\u4ef6\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u63d0\u4ea4\u524d\u8bb0\u5f55\u7684\u51c6\u786e\u6027\uff0c\u8bb8\u591a\u4f01\u4e1a\u73b0\u5728\u4f1a\u4e3b\u52a8\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u5ba1\u6838\u6570\u636e\u2026\u2026 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u670d\u52a1<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u62a5\u544a\u7f16\u5236\u548c\u63d0\u4ea4\u8fc7\u7a0b\u4e2d\u7684\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chat_phap_ly\"><\/span><b>\u6cd5\u5f8b\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9644\u6ce8\u662f\u8d22\u52a1\u62a5\u544a\u7cfb\u7edf\u7684\u4e00\u4e2a\u7ec4\u6210\u90e8\u5206\uff0c\u5176\u4f5c\u7528\u662f\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u635f\u76ca\u8868\u4e2d\u6240\u5217\u9879\u76ee\u7684\u8be6\u7ec6\u89e3\u91ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_co_quan_thue\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u8fd9\u4efd\u6587\u4ef6\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u8bc4\u4f30\u4f01\u4e1a\u91c7\u7528\u7684\u4f1a\u8ba1\u65b9\u6cd5\u3001\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u53d1\u751f\u7684\u4e8b\u4ef6\uff0c\u4ee5\u53ca\u4efb\u4f55\u76f8\u5173\u7684\u6f5c\u5728\u8d22\u52a1\u4e49\u52a1\u6216\u627f\u8bfa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_nop\"><\/span><b>\u8d44\u683c\u548c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u8fd0\u8425\u4f01\u4e1a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 90 \u5929\u5185\uff08\u901a\u5e38\u662f\u6bcf\u5e74\u7684 3 \u6708 31 \u65e5\u4e4b\u524d\uff09\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4ee5\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u7ed3\u7b97\u6587\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_he_thong_to_khai_thue\"><\/span><b>\u4e0e\u7a0e\u52a1\u7533\u62a5\u7cfb\u7edf\u7684\u8fde\u63a5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u7eb3\u7a0e\u7533\u62a5\u886803\/TNDN\u7684\u9644\u4ef6\u3002\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u586b\u5199\u5b8c\u6bd5\u5e76\u63d0\u4ea4\u540e\uff0c\u7a0e\u52a1\u673a\u5173\u7cfb\u7edf\u5c06\u8ba4\u5b9a\u8be5\u7eb3\u7a0e\u7533\u62a5\u8868\u5df2\u5b8c\u6210\uff0c\u4ee5\u4fbf\u8fdb\u884c\u6570\u636e\u6838\u5b9e\u548c\u68c0\u67e5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\"><\/span><b>\u5982\u4f55\u901a\u8fc7\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08\u8be6\u7ec6\u8bf4\u660e\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7820\" aria-describedby=\"caption-attachment-7820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7820\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7820\" class=\"wp-caption-text\">\u5982\u4f55\u901a\u8fc7\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08\u8be6\u7ec6\u8bf4\u660e\uff09<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u901a\u8fc7\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u7cfb\u7edf\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u63d0\u524d\u51c6\u5907\u4ee5\u4e0b\u6761\u4ef6\uff1a\u6709\u6548\u7684\u6570\u5b57\u7b7e\u540d\u3001\u8d22\u52a1\u62a5\u8868\u6570\u636e\u6587\u4ef6\u548c\u5df2\u586b\u59a5\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u8be6\u7ec6\u7684\u64cd\u4f5c\u6b65\u9aa4\uff0c\u53ef\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u5feb\u901f\u5b8c\u6210\u8fd9\u9879\u4efb\u52a1\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u7cfb\u7edf\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u767b\u5f55\u7a0e\u52a1\u603b\u5c40\u516c\u5171\u670d\u52a1\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u7b2c\u4e00\u6b65\u662f\u8bbf\u95ee\u7a0e\u52a1\u90e8\u95e8\u7684\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\uff0c\u7f51\u5740\u5982\u4e0b\uff1a <\/span><a href=\"https:\/\/dichvucong.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/dichvucong.gdt.gov.vn<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u7a0e\u52a1\u603b\u5c40\u5c06\u4ece 2025 \u5e74\u5f00\u59cb\u5e7f\u6cdb\u5b9e\u65bd\uff0c\u5e76\u5728 2026 \u5e74\u7ee7\u7eed\u5e94\u7528\u7684\u96c6\u4e2d\u5f0f\u884c\u653f\u7a0b\u5e8f\u5904\u7406\u7cfb\u7edf\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u4f7f\u7528\u5176\u4f01\u4e1a\u7a0e\u53f7\u548c\u5bc6\u7801\u767b\u5f55\u7cfb\u7edf\u3002\u767b\u5f55\u6210\u529f\u540e\uff0c\u4ed6\u4eec\u9700\u8981\u68c0\u67e5\u6570\u5b57\u7b7e\u540d\u8bbe\u5907\uff08USB\u4ee4\u724c\uff09\u662f\u5426\u5df2\u8fde\u63a5\u5230\u8ba1\u7b97\u673a\uff0c\u4ee5\u53ca\u7535\u5b50\u7b7e\u540d\u8f6f\u4ef6\u662f\u5426\u5df2\u51c6\u5907\u5c31\u7eea\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>\u7b2c\u4e8c\u6b65\uff1a\u51c6\u5907\u5e76\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u767b\u5f55\u540e\uff0c\u4f1a\u8ba1\u5e08\u8bbf\u95ee\u201c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u201d\u529f\u80fd\uff0c\u5e76\u9009\u62e9\u6839\u636e\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u51fd\u53d1\u5e03\u7684 03\/TNDN \u8868\u683c\uff0c\u4ee5\u5b8c\u6210\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u8fc7\u7a0b\u5305\u62ec\u4e24\u79cd\u5e38\u7528\u65b9\u6cd5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7ebf\u7533\u62a5\uff1a\u7eb3\u7a0e\u4eba\u76f4\u63a5\u5728\u7cfb\u7edf\u663e\u793a\u7684\u8868\u683c\u4e0a\u8f93\u5165\u8d22\u52a1\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u4f20 XML \u6587\u4ef6\uff1a\u4f1a\u8ba1\u4eba\u5458\u4ece\u4f1a\u8ba1\u8f6f\u4ef6\u6216 HTKK \u8f6f\u4ef6\u5bfc\u51fa\u6570\u636e\u5e76\u5c06\u5176\u4e0a\u4f20\u5230\u7cfb\u7edf\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u586b\u5199\u5b8c\u6570\u636e\u540e\uff0c\u7eb3\u7a0e\u4eba\u70b9\u51fb\u201c\u7b7e\u7f72\u6587\u4ef6\u201d\uff0c\u8f93\u5165\u4ee4\u724cPIN\u7801\u4ee5\u786e\u8ba4\u7533\u62a5\u3002\u8fd9\u662f\u63d0\u4ea4\u9644\u4ef6\u9644\u5f55\u4e2d\u7684\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e4b\u524d\u7684\u91cd\u8981\u51c6\u5907\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\"><\/span><b>\u6b65\u9aa4 3\uff1a\u9644\u4e0a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u5b8c\u6210\u8be5\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b7e\u7f72\u5e76\u63d0\u4ea4\u8868\u683c 03\/TNDN \u540e\uff0c\u7cfb\u7edf\u5c06\u663e\u793a\u4e00\u4e2a\u754c\u9762\uff0c\u5141\u8bb8\u60a8\u4e0a\u4f20\u5176\u4ed6\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u63d0\u4ea4\uff0c\u7eb3\u7a0e\u4eba\u5e94\u9075\u5faa\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u5165\u201c\u9644\u52a0\u6587\u6863\u201d\u90e8\u5206\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627e\u5230\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u90e8\u5206\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70b9\u51fb\u201c\u9009\u62e9\u6587\u4ef6\u201d\uff0c\u7136\u540e\u4ece\u8ba1\u7b97\u673a\u4e0a\u4f20\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7cfb\u7edf\u901a\u5e38\u63a5\u53d7\u7684\u6587\u4ef6\u683c\u5f0f\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF\uff1a\u8fd9\u662f\u63a8\u8350\u7684\u683c\u5f0f\uff0c\u56e0\u4e3a\u5b83\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u663e\u793a\u9519\u8bef\u5e76\u786e\u4fdd\u6570\u636e\u5b8c\u6574\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excel\uff1a\u6709\u4e9b\u4f01\u4e1a\u5728\u9700\u8981\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u8be6\u7ec6\u8868\u683c\u4ee5\u4fbf\u4e8e\u68c0\u67e5\u65f6\u4f1a\u4f7f\u7528\u8fd9\u79cd\u683c\u5f0f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6587\u4ef6\u4e0a\u4f20\u540e\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u518d\u6b21\u5bf9\u9644\u5f55\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\u3002\u5982\u679c\u8df3\u8fc7\u6b64\u7b7e\u540d\u6b65\u9aa4\uff0c\u7cfb\u7edf\u4f1a\u5c06\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u63d0\u4ea4\u6807\u8bb0\u4e3a\u672a\u5b8c\u6210\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\"><\/span><b>\u5982\u4f55\u901a\u8fc7 HTKK \u548c\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7819\" aria-describedby=\"caption-attachment-7819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7819\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7819\" class=\"wp-caption-text\">\u5982\u4f55\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u901a\u8fc7 HTKK \u8f6f\u4ef6\u4e0e eTax \u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u4e00\u8d77\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u8bf4\u660e\u5916\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u9009\u62e9\u901a\u8fc7\u516c\u5171\u670d\u52a1\u95e8\u6237\u7f51\u7ad9\u63d0\u4ea4\u8be5\u62a5\u8868\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u6700\u65b0\u7248\u672c\u7684HTKK\u8f6f\u4ef6\u4e2d\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u9009\u62e9\u6b63\u786e\u7684\u9009\u9879\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u653f\u5e74\u5ea6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7528\u4f1a\u8ba1\u7cfb\u7edf<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u62a5\u544a\u540e\uff0c\u9009\u62e9\u201c\u5bfc\u51fa XML\u201d\u529f\u80fd\u521b\u5efa\u6807\u51c6\u6570\u636e\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7cfb\u7edf\u9644\u4ef6\u63d0\u4ea4\u6d41\u7a0b <\/span><a href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thuedientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\"> \u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u60a8\u7684\u4f01\u4e1a\u7ba1\u7406\u5458\u5e10\u6237\u767b\u5f55\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9009\u62e9\u201c\u62a5\u7a0e\u201d\u9009\u9879\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bbf\u95ee\u7533\u62a5\u67e5\u8be2\u529f\u80fd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627e\u5230\u5df2\u63d0\u4ea4\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u201c\u63d0\u4ea4\u9644\u5f55\u201d\u680f\u4e2d\uff0c\u4e0a\u4f20\u8bf4\u660e\u6587\u4ef6\u5e76\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6570\u5b57\u7b7e\u540d\u6b65\u9aa4\u5b8c\u6210\u540e\uff0c\u7cfb\u7edf\u5c06\u786e\u8ba4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u5df2\u6210\u529f\u63d0\u4ea4\u3002<\/span><\/p>\n<p><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u5e73\u5747\u6c47\u7387\u662f\u901a\u8fc7\u5bf9\u4f01\u4e1a\u7ecf\u5e38\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u4e1a\u94f6\u884c\u7684\u4e70\u5165\u4ef7\u548c\u5356\u51fa\u4ef7\u8fdb\u884c\u5e73\u5747\u8ba1\u7b97\u5f97\u51fa\u7684\u3002\u6c47\u7387\u7684\u786e\u5b9a\u65b9\u6cd5\u5e94\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u660e\u786e\u8bf4\u660e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\"><\/span><b>\u5173\u4e8e\u63d0\u4ea4\u8d8a\u5357\u76fe\u5151\u6362\u62a5\u544a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7818\" aria-describedby=\"caption-attachment-7818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7818\" class=\"wp-caption-text\">\u5173\u4e8e\u63d0\u4ea4\u8d8a\u5357\u76fe\u5151\u6362\u62a5\u544a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u8bf4\u660e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ee5\u5916\u56fd\u8d27\u5e01\u4f5c\u4e3a\u4f1a\u8ba1\u8d27\u5e01\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6216\u5b9e\u4f53\uff0c\u63d0\u4ea4\u7684\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u5fc5\u987b\u5305\u542b\u5bf9\u8d22\u52a1\u62a5\u8868\u8f6c\u6362\u4e3a\u8d8a\u5357\u76fe\u7684\u89e3\u91ca\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u6c47\u7387\u8f6c\u6362\u539f\u5219\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u6570\u636e\u7684\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u6b21\u8d27\u5e01\u8f6c\u6362\u4ea7\u751f\u7684\u6c47\u7387\u5dee\u989d\u5c06\u8ba1\u5165\u201c\u6743\u76ca\u4e2d\u7684\u6c47\u7387\u5dee\u989d\u201d\u9879\u76ee\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u660e\u786e\u8bf4\u660e\u6b64\u6b21\u8d27\u5e01\u8f6c\u6362\u5bf9\u5176\u8d22\u52a1\u72b6\u51b5\u548c\u7ecf\u8425\u4e1a\u7ee9\u7684\u5f71\u54cd\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u5e94\u907f\u514d\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u52a1\u673a\u5173\u4e00\u6b21\u6027\u63a5\u53d7\u63d0\u4ea4\u7684\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u4f1a\u8ba1\u5e08\u5728\u63d0\u4ea4\u65f6\u9700\u8981\u4ed4\u7ec6\u68c0\u67e5\u4ee5\u4e0b\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u4ef6\u683c\u5f0f\u4e0d\u6b63\u786e\uff1a\u7cfb\u7edf\u7ecf\u5e38\u62d2\u7edd\u538b\u7f29\u6587\u4ef6\u6216\u683c\u5f0f\u4e0d\u5408\u9002\u7684\u6587\u4ef6\uff0c\u4f8b\u5982 .zip \u6216 .rar\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fd8\u8bb0\u5bf9\u9644\u5f55\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\uff1a\u8fd9\u662f\u5bfc\u81f4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u63d0\u4ea4\u4e0d\u5b8c\u6574\u7684\u6700\u5e38\u89c1\u9519\u8bef\uff0c\u5373\u4f7f\u4e3b\u7eb3\u7a0e\u7533\u62a5\u8868\u5df2\u6210\u529f\u63d0\u4ea4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5dee\u5f02\uff1a\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u7684\u603b\u8d44\u4ea7\u3001\u5229\u6da6\u6216\u6743\u76ca\u6570\u5b57\u5fc5\u987b\u4e0e\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u4e2d\u7684\u6570\u5b57\u76f8\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u4ef6\u63d0\u4ea4\u903e\u671f\uff1a\u5373\u4f7f\u7eb3\u7a0e\u7533\u62a5\u8868\u6309\u65f6\u63d0\u4ea4\uff0c\u4f46\u5982\u679c\u89e3\u91ca\u6027\u8bf4\u660e\u63d0\u4ea4\u903e\u671f\uff0c\u4f01\u4e1a\u4ecd\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6cd5\u89c4\uff0c\u800c\u4e14\u4e5f\u662f\u5728\u6700\u7ec8\u786e\u5b9a\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u4e4b\u524d\u5ba1\u67e5\u6574\u4e2a\u8d22\u52a1\u6570\u636e\u7cfb\u7edf\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u65b0\u89c4\u7684\u751f\u6548\uff0c\u660e\u786e\u5217\u793a\u4f1a\u8ba1\u653f\u7b56\u3001\u8d27\u5e01\u5355\u4f4d\u548c\u6c47\u7387\u6362\u7b97\u65b9\u6cd5\u5c06\u6709\u52a9\u4e8e\u63d0\u9ad8\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u7684\u900f\u660e\u5ea6\u548c\u53ef\u9760\u6027\uff0c\u4ece\u800c\u66f4\u597d\u5730\u6ee1\u8db3\u76d1\u7ba1\u673a\u6784\u7684\u8981\u6c42\u3002<\/span><\/p>\n<h3><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>\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><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> -<\/span><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network \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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\"><\/span><b>\u5173\u4e8e\u63d0\u4ea42026\u5e743\u6708\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\"><\/span>\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5f3a\u5236\u6027\u7684\u5417\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\u6839\u636e\u516c\u53f8\u4f1a\u8ba1\u51c6\u5219\uff0c\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u7ec4\u6210\u90e8\u5206\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5fc5\u987b\u63d0\u4ea4\u6b64\u6587\u4ef6\u3002\u5982\u672a\u968f\u7a0e\u6b3e\u7ed3\u7b97\u6587\u4ef6\u4e00\u5e76\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u5219\u53ef\u80fd\u5bfc\u81f4\u7a0e\u6b3e\u7ed3\u7b97\u6587\u4ef6\u4e0d\u5b8c\u6574\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u7a0e\u52a1\u673a\u5173\u89c4\u5b9a\u7684\u884c\u653f\u5904\u7f5a\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=\"Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5426\u9700\u8981\u5355\u72ec\u7684\u6570\u5b57\u7b7e\u540d\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\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u5c06\u9644\u4ef6\u6587\u4ef6\u4e0a\u4f20\u81f3\u7cfb\u7edf\u540e\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\u3002\u8bb8\u591a\u4f1a\u8ba1\u5e08\u53ea\u5bf903\/TNDN\u7533\u62a5\u8868\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\uff0c\u800c\u5fd8\u8bb0\u5bf9\u9644\u6ce8\u8fdb\u884c\u7b7e\u540d\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7cfb\u7edf\u4ecd\u4f1a\u8bc6\u522b\u7533\u62a5\u8868\u5df2\u63d0\u4ea4\uff0c\u4f46\u9644\u6ce8\u5c06\u88ab\u89c6\u4e3a\u65e0\u6548\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=\"Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\"><\/span>\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u622a\u6b62\u65e5\u671f\u4e0e\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u76f8\u540c\u3002\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768490\u5929\u5185\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u63d0\u4ea4\uff0c\u901a\u5e38\u57283\u670831\u65e5\u5de6\u53f3\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_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\u9002\u7528\u7b2c133\u53f7\u901a\u544a\u7684\u5c0f\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\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\u91c7\u7528\u7b2c133\u53f7\u901a\u77e5\u4f1a\u8ba1\u5236\u5ea6\u7684\u4f01\u4e1a\u4ecd\u9700\u7f16\u5236\u5e76\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002\u9644\u6ce8\u7684\u5185\u5bb9\u53ef\u4ee5\u6bd4\u91c7\u7528\u7b2c200\u53f7\u901a\u77e5\u7684\u4f01\u4e1a\u6240\u7f16\u5236\u7684\u9644\u6ce8\u66f4\u4e3a\u7b80\u660e\uff0c\u4f46\u4f01\u4e1a\u5728\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\uff0c\u4ecd\u987b\u5c06\u5176\u4e0e\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4\u3002              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Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7816"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7816\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7816\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7817"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}