{"id":8117,"date":"2026-04-05T20:45:39","date_gmt":"2026-04-06T03:45:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8117"},"modified":"2026-04-05T20:45:39","modified_gmt":"2026-04-06T03:45:39","slug":"thong-tu-15-2026-tt-btc-tai-san-ma-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/","title":{"rendered":"\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\uff1a\u7f16\u7801\u8d44\u4ea7\u4f1a\u8ba1\u539f\u5219\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5168\u7403\u6570\u5b57\u7ecf\u6d4e\u5feb\u901f\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\uff0c\u7ba1\u7406\u548c\u6838\u7b97\u52a0\u5bc6\u8d44\u4ea7\u7b49\u65b0\u578b\u8d44\u4ea7\u7c7b\u522b\u5df2\u6210\u4e3a\u4e00\u9879\u8feb\u5207\u9700\u6c42\u30022026\u5e743\u67084\u65e5\uff0c\u8d22\u653f\u90e8\u6b63\u5f0f\u53d1\u5e03\u4e86\u76f8\u5173\u89c4\u5b9a\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/tai-chinh\/thong-tu-15-2026-tt-btc-huong-dan-ke-toan-cho-to-chuc-thi-truong-tai-san-ma-hoa-427795-d1.html\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 15\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u672c\u6587\u4ef6\u65e8\u5728\u6307\u5bfc\u53c2\u4e0e\u8d8a\u5357\u52a0\u5bc6\u8d27\u5e01\u5e02\u573a\u7684\u673a\u6784\u7684\u4f1a\u8ba1\u51c6\u5219\u3002\u5b83\u88ab\u89c6\u4e3a\u4e00\u4efd\u57fa\u7840\u6027\u6cd5\u5f8b\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u548c\u91d1\u878d\u673a\u6784\u5728\u8fd9\u4e00\u5173\u952e\u7684\u8bd5\u70b9\u9636\u6bb5\u89c4\u8303\u5176\u7c3f\u8bb0\u548c\u8d22\u52a1\u62a5\u544a\u6d41\u7a0b\u3002<\/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\">\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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tong_quan_ve_Thong_tu_152026TT-BTC\" >\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u6982\u8ff0<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\" >\u6839\u636e\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\uff0c\u672c\u6761\u4f8b\u7684\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61\u5982\u4e0b\uff1a<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh\" >\u76d1\u7ba1\u8303\u56f4<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Doi_tuong_ap_dung\" >\u9002\u7528\u5bf9\u8c61<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\" >\u65b0\u89c4\u4e0b\u7684\u901a\u7528\u4f1a\u8ba1\u539f\u5219<\/a><\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\" >\u8d8a\u5357\u670d\u52a1\u63d0\u4f9b\u5546 (VASP) \u7684\u8be6\u7ec6\u4f1a\u8ba1\u51c6\u5219<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ghi_nhan_doanh_thu_Tai_khoan_511\" >\u521b\u7eaa\u5f55\u7684\u6536\u5165\uff08\u8d26\u6237 511\uff09<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_tach_biet_tai_san\" >\u72ec\u7acb\u8d44\u4ea7\u7ba1\u7406<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_no_phai_thu_va_du_phong\" >\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\u548c\u51c6\u5907\u91d1<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\" >\u52a0\u5bc6\u8d44\u4ea7\u53d1\u884c\u8005\u7684\u4f1a\u8ba1\u5904\u7406<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\" >\u673a\u6784\u6295\u8d44\u8005\u6307\u5357<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\" >\u5bf9\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u7684\u5f71\u54cd\u53ca\u5b9e\u65bd\u6311\u6218\u7684\u5206\u6790<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tac_dong_tich_cuc\" >\u79ef\u6781\u5f71\u54cd<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Thach_thuc_doi_voi_bo_phan_ke_toan\" >\u4f1a\u8ba1\u90e8\u95e8\u9762\u4e34\u7684\u6311\u6218<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae\u00a0<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\" >\u5173\u4e8e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_152026TT-BTC\"><\/span><b>\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u53d1\u5e03\u5e76\u975e\u5076\u7136\uff0c\u800c\u662f\u653f\u5e9c\u548c\u8d22\u653f\u90e8\u7ecf\u8fc7\u5468\u5bc6\u51c6\u5907\u7684\u7ed3\u679c\u3002\u8be5\u6587\u4ef6\u5177\u4f53\u89c4\u5b9a\u4e862025\u5e749\u67089\u65e5\u7b2c05\/2025\/NQ-CP\u53f7\u51b3\u8bae\u4e2d\u5173\u4e8e\u5728\u8d8a\u5357\u8bd5\u70b9\u5b9e\u65bd\u52a0\u5bc6\u8d27\u5e01\u5e02\u573a\u7684\u5185\u5bb9\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u952e\u6cd5\u5f8b\u4fe1\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u544a\u7f16\u53f7\uff1a15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u65e5\u671f\uff1a2026\u5e743\u67084\u65e5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u673a\u6784\uff1a\u8d22\u653f\u90e8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b7e\u7f72\u4eba\uff1a\u526f\u90e8\u957f\u962e\u5fb7\u6f6d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u6548\u65e5\u671f\uff1a\u672c\u901a\u544a\u81ea\u7b7e\u7f72\u4e4b\u65e5\uff082026 \u5e74 3 \u6708 4 \u65e5\uff09\u8d77\u751f\u6548\uff0c\u5e76\u5c06\u7acb\u5373\u9002\u7528\u4e8e 2026 \u4f1a\u8ba1\u5e74\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u5e03\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u662f\u57fa\u4e8e\u4ee5\u4e0b\u91cd\u8981\u7406\u7531\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u7b2c 88\/2015\/QH13 \u53f7\uff08\u7ecf\u7b2c 56\/2024\/QH15 \u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4e1a\u548c\u6280\u672f\u6cd5\u7b2c 71\/2025\/QH15 \u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024 \u5e74 12 \u6708 22 \u65e5\u7b2c 57-NQ\/TW \u53f7\u51b3\u8bae\uff0c\u5173\u4e8e\u56fd\u5bb6\u79d1\u5b66\u6280\u672f\u53d1\u5c55\u548c\u6570\u5b57\u5316\u8f6c\u578b\u65b9\u9762\u7684\u7a81\u7834\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\"><\/span><b>\u6839\u636e\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\uff0c\u672c\u6761\u4f8b\u7684\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61\u5982\u4e0b\uff1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8120\" aria-describedby=\"caption-attachment-8120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8120\" class=\"wp-caption-text\">\u6839\u636e\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\uff0c\u672c\u6761\u4f8b\u7684\u76d1\u7ba1\u8303\u56f4\u548c\u9002\u7528\u5bf9\u8c61\u5982\u4e0b\uff1a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\u9700\u8981\u6ce8\u610f\u7684\u662f\u672c\u6587\u4ef6\u7684\u8303\u56f4\u3002\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u65e8\u5728\u6307\u5bfc\u4f1a\u8ba1\u3001\u7c3f\u8bb0\u548c\u8d22\u52a1\u62a5\u8868\u5217\u62a5\u7684\u539f\u5219\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\u76d1\u7ba1\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u77e5\u4e3a\u8bd5\u70b9\u5b9e\u65bd\u671f\u95f4\u53c2\u4e0e\u5e02\u573a\u7684\u7ec4\u7ec7\u63d0\u4f9b\u4e86\u4f1a\u8ba1\u51c6\u5219\u65b9\u9762\u7684\u6307\u5bfc\u3002\u7136\u800c\uff0c\u8be5\u901a\u77e5\u7b2c\u4e00\u6761\u4e2d\u7684\u4e00\u9879\u91cd\u8981\u6761\u6b3e\u5f3a\u8c03\uff0c\u672c\u901a\u77e5\u4e0d\u9002\u7528\u4e8e\u786e\u5b9a\u7ec4\u7ec7\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u4f01\u4e1a\u9700\u8981\u660e\u786e\u533a\u5206\u4f1a\u8ba1\u548c\u7a0e\u52a1\uff0c\u4ee5\u907f\u514d\u5728\u5e74\u7ec8\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u9519\u8bef\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u4e3b\u8981\u9488\u5bf9\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u8bbe\u7acb\u548c\u8fd0\u8425\u7684\u4e09\u7c7b\u5b9e\u4f53\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u5bc6\u8d27\u5e01\u670d\u52a1\u63d0\u4f9b\u5546\uff08VASP\uff09\uff1a\u5305\u62ec\u4ea4\u6613\u6240\uff08\u5e02\u573a\u7ec4\u7ec7\uff09\u3001\u52a0\u5bc6\u8d27\u5e01\u6258\u7ba1\u4eba\u548c\u5e73\u53f0\u53d1\u884c\u5546\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a0\u5bc6\u8d27\u5e01\u53d1\u884c\u8005\uff1a\u6839\u636e\u7b2c 05\/2025\/NQ-CP \u53f7\u51b3\u8bae\u5411\u5e02\u573a\u7b79\u96c6\u8d44\u91d1\u6216\u53d1\u884c\u6570\u5b57\u8d44\u4ea7\uff08\u4ee3\u5e01\/\u52a0\u5bc6\u8d27\u5e01\uff09\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5185\u673a\u6784\u6295\u8d44\u8005\uff1a\u6301\u6709\u52a0\u5bc6\u8d44\u4ea7\u4f5c\u4e3a\u5176\u91d1\u878d\u6295\u8d44\u7ec4\u5408\u4e00\u90e8\u5206\u7684\u6295\u8d44\u57fa\u91d1\u3001\u91d1\u878d\u516c\u53f8\u6216\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\"><\/span><b>\u65b0\u89c4\u4e0b\u7684\u901a\u7528\u4f1a\u8ba1\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u77e5\u7b2c 4 \u6761\u89c4\u5b9a\uff0c\u53c2\u4e0e\u673a\u6784\u5fc5\u987b\u5b8c\u5168\u9075\u5b88\u4f1a\u8ba1\u6cd5\u548c\u4e0e\u4e4b\u914d\u5957\u7684\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd <\/a><\/span><\/strong><span style=\"font-weight: 400;\">2025\u5e7410\u670827\u65e5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u201d\uff08\u7b2c3\u6761\uff09\u539f\u5219\u662f\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u77e5\u5f3a\u8c03\u7684\u6838\u5fc3\u539f\u5219\u3002\u5728\u6ca1\u6709\u5177\u4f53\u6280\u672f\u672f\u8bed\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u4f1a\u8ba1\u5904\u7406\u5fc5\u987b\u4ee5\u4ea4\u6613\u7684\u7ecf\u6d4e\u5b9e\u8d28\u4e3a\u57fa\u7840\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u52a0\u5bc6\u8d44\u4ea7\u7684\u6027\u8d28\u7c7b\u4f3c\u4e8e\u5f85\u552e\u5546\u54c1\uff1a\u4f1a\u8ba1\u5904\u7406\u4e0e\u5e93\u5b58\u7ba1\u7406\u7c7b\u4f3c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u52a0\u5bc6\u8d44\u4ea7\u662f\u4e00\u79cd\u91d1\u878d\u5de5\u5177\uff1a\u5176\u4f1a\u8ba1\u5904\u7406\u65b9\u5f0f\u4e0e\u8bc1\u5238\u6216\u91d1\u878d\u6295\u8d44\u7684\u4ea4\u6613\u4f1a\u8ba1\u5904\u7406\u65b9\u5f0f\u7c7b\u4f3c\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\"><\/span><b>\u8d8a\u5357\u670d\u52a1\u63d0\u4f9b\u5546 (VASP) \u7684\u8be6\u7ec6\u4f1a\u8ba1\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ea4\u6613\u6240\u548c\u6258\u7ba1\u8fd0\u8425\u5546\uff0c\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u900f\u660e\u5ea6\u548c\u8d44\u4ea7\u9694\u79bb\u63d0\u51fa\u4e86\u4e25\u683c\u7684\u8981\u6c42\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_Tai_khoan_511\"><\/span><b>\u521b\u7eaa\u5f55\u7684\u6536\u5165\uff08\u8d26\u6237 511\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u673a\u6784\u5fc5\u987b\u5c06\u670d\u52a1\u6536\u5165\u8bb0\u5165\u201c\u9500\u552e\u548c\u670d\u52a1\u6536\u5165\u201d\u8d26\u6237\u3002\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u8981\u6c42\u5bf9\u6bcf\u79cd\u7c7b\u578b\u7684\u6536\u5165\u8fdb\u884c\u8be6\u7ec6\u8ddf\u8e2a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e02\u573a\u7ec4\u7ec7\u670d\u52a1\uff1a\u8ba2\u5355\u6267\u884c\u8d39\u3001\u63d0\u6b3e\/\u5b58\u6b3e\u8d39\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6258\u7ba1\u670d\u52a1\uff1a\u94b1\u5305\u7ba1\u7406\u8d39\u3001\u52a0\u5bc6\u8d27\u5e01\u8d44\u4ea7\u4fdd\u7ba1\u8d39\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u884c\u5e73\u53f0\u670d\u52a1\uff1a\u4e0a\u5e02\u8d39\u3001\u53d1\u884c\u54a8\u8be2\u8d39\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_tach_biet_tai_san\"><\/span><b>\u72ec\u7acb\u8d44\u4ea7\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u7684\u9ec4\u91d1\u6cd5\u5219\u3002\u670d\u52a1\u63d0\u4f9b\u5546\u5fc5\u987b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5ba2\u6237\u7684\u52a0\u5bc6\u8d44\u4ea7\u4e0e\u60a8\u81ea\u5df1\u7684\u8d44\u4ea7\u5206\u5f00\u7ba1\u7406\u548c\u6838\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u8d44\u4ea7\u4e0d\u5e94\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u786e\u8ba4\u4e3a\u7ec4\u7ec7\u7684\u8d44\u4ea7\uff08\u9664\u975e\u6240\u6709\u6743\u53e6\u6709\u89c4\u5b9a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u64cd\u4f5c\u89c4\u7a0b\uff0c\u5fc5\u987b\u5728\u8868\u5916\u5206\u7c7b\u8d26\u6216\u4e2d\u95f4\u8d26\u6237\u7cfb\u7edf\u4e2d\u8ddf\u8e2a\u6bcf\u4f4d\u5ba2\u6237\u8d44\u4ea7\u7684\u8be6\u7ec6\u4f59\u989d\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_no_phai_thu_va_du_phong\"><\/span><b>\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\u548c\u51c6\u5907\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u5355\u4f4d\u5fc5\u987b\u5bf9\u52a0\u5bc6\u670d\u52a1\u8d39\u4ea7\u751f\u7684\u5e94\u6536\u8d26\u6b3e\u8fdb\u884c\u5206\u7c7b\u548c\u7ec6\u81f4\u8ddf\u8e2a\u3002\u5fc5\u987b\u6309\u7167\u8d22\u52a1\u6cd5\u5f8b\u89c4\u5b9a\u5b9a\u671f\u8ba1\u63d0\u574f\u8d26\u51c6\u5907\uff0c\u4ee5\u786e\u4fdd\u8d44\u91d1\u5b89\u5168\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\"><\/span><b>\u52a0\u5bc6\u8d44\u4ea7\u53d1\u884c\u8005\u7684\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\uff0c\u5f53\u4f01\u4e1a\u53d1\u884c\u6570\u5b57\u8d44\u4ea7\u65f6\uff0c\u5e94\u6839\u636e\u4ee3\u5e01\u6301\u6709\u8005\u4ea7\u751f\u7684\u4e49\u52a1\u6027\u8d28\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u6d89\u53ca\u8d44\u672c\u52a8\u5458\u7684\u60c5\u51b5\u4e0b\uff1a\u5982\u679c\u53d1\u884c\u5b9e\u4f53\u627f\u8bfa\u5728\u672a\u6765\u507f\u8fd8\u8d44\u91d1\u6216\u8d44\u4ea7\uff08\u7c7b\u4f3c\u4e8e\u501f\u6b3e\uff09\uff0c\u5219\u8be5\u7ec4\u7ec7\u5fc5\u987b\u5c06\u5176\u8bb0\u5f55\u5728\u8d1f\u503a\u8d26\u6237\u4e2d\uff08\u6839\u636e\u6027\u8d28\uff0c\u8d26\u6237\u4e3a 331\u3001338 \u6216 341\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f7f\u7528\u4ee3\u5e01\u5151\u6362\u672a\u6765\u670d\u52a1\uff1a\u9884\u4ed8\u4ee3\u5e01\u7684\u9500\u552e\u6240\u5f97\u5c06\u8ba1\u5165\u201c\u672a\u5b9e\u73b0\u6536\u5165\u201d\uff08\u8d26\u6237 3387\uff09\u3002\u53ea\u6709\u5728\u5411\u4ee3\u5e01\u6301\u6709\u8005\u63d0\u4f9b\u5b9e\u9645\u670d\u52a1\u540e\uff0c\u8be5\u6536\u5165\u624d\u4f1a\u8f6c\u5165\u8d26\u6237 511\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u884c\u6210\u672c\uff1a\u53d1\u884c\u76f8\u5173\u7684\u7cfb\u7edf\u5f00\u53d1\u6210\u672c\u3001\u667a\u80fd\u5408\u7ea6\u6210\u672c\u548c\u6cd5\u5f8b\u54a8\u8be2\u8d39\u6c47\u603b\u4e3a\u5728\u5efa\u5de5\u7a0b\uff08\u8d26\u6237 154\uff09\u6216\u9884\u4ed8\u8d39\u7528\uff08\u8d26\u6237 242\uff09\u8fdb\u884c\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\"><\/span><b>\u673a\u6784\u6295\u8d44\u8005\u6307\u5357<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6301\u6709\u52a0\u5bc6\u8d44\u4ea7\u4f5c\u4e3a\u6295\u8d44\u7684\u4f01\u4e1a\uff0c\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u63d0\u4f9b\u4e86\u4e0e\u91d1\u878d\u6295\u8d44\u6d3b\u52a8\u7c7b\u4f3c\u7684\u4f1a\u8ba1\u6307\u5bfc\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u539f\u59cb\u6210\u672c\uff1a\u8d2d\u4e70\u65f6\uff0c\u8d44\u4ea7\u6309\u5176\u5b9e\u9645\u8d2d\u4e70\u4ef7\u683c\u52a0\u4e0a\u4efb\u4f55\u76f8\u5173\u7684\u76f4\u63a5\u6210\u672c\uff08\u4ea4\u6613\u624b\u7eed\u8d39\uff09\u5165\u8d26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u6301\u6709\u76ee\u7684\u5206\u7c7b\uff1a\u77ed\u671f\u6301\u6709\uff08\u4e0d\u8db312\u4e2a\u6708\uff09\u8bb0\u5165\u8d26\u6237121\u2014\u2014\u4ea4\u6613\u6027\u8bc1\u5238\uff08\u7f16\u7801\u8d44\u4ea7\u660e\u7ec6\uff09\u3002\u957f\u671f\u6301\u6709\u5fc5\u987b\u8bb0\u5165\u8d26\u6237228\u2014\u2014\u5176\u4ed6\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u7684\u91cd\u4f30\uff1a\u7531\u4e8e\u52a0\u5bc6\u8d27\u5e01\u5e02\u573a\u6ce2\u52a8\u6027\u6781\u5927\uff0c\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u8981\u6c42\u5404\u5b9e\u4f53\u62e5\u6709\u53ef\u9760\u7684\u5e02\u573a\u8bc1\u636e\uff08\u8bd5\u70b9\u8ba1\u5212\u4e0b\u83b7\u5f97\u8bb8\u53ef\u7684\u4e3b\u8981\u4ea4\u6613\u6240\u7684\u4ef7\u683c\uff09\uff0c\u4ee5\u4fbf\u8bb0\u5f55\u8d44\u4ea7\u51cf\u503c\u6216\u91cd\u4f30\u51c6\u5907\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\"><\/span><b>\u5bf9\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u7684\u5f71\u54cd\u53ca\u5b9e\u65bd\u6311\u6218\u7684\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8119\" aria-describedby=\"caption-attachment-8119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8119\" class=\"wp-caption-text\">\u6267\u884c\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u7684\u5f71\u54cd\u548c\u6311\u6218<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u77e5\u7684\u53d1\u5e03\u4e0d\u4ec5\u4ec5\u662f\u5bf9\u4f1a\u8ba1\u6cd5\u89c4\u7684\u8865\u5145\uff0c\u66f4\u5bf9\u8d8a\u5357\u7684\u6570\u5b57\u8d44\u4ea7\u751f\u6001\u7cfb\u7edf\u4ea7\u751f\u4e86\u6df1\u8fdc\u7684\u5f71\u54cd\u3002\u7136\u800c\uff0c\u5728\u4e3a\u4f01\u4e1a\u5e26\u6765\u7a81\u7834\u6027\u673a\u9047\u7684\u540c\u65f6\uff0c\u8be5\u6587\u4ef6\u5728\u5b9e\u9645\u6267\u884c\u8fc7\u7a0b\u4e2d\u4e5f\u5e26\u6765\u4e86\u8bf8\u591a\u6311\u6218\u3002\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u5176\u5168\u8c8c\uff0c\u8ba9\u6211\u4eec\u501f\u52a9MAN\uff08Master Accountant Network\uff09\u7684\u89c6\u89d2\uff0c\u5bf9\u8fd9\u4e24\u4e2a\u65b9\u9762\u8fdb\u884c\u6df1\u5165\u5206\u6790\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u503c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u90e8\u95e8\u9762\u4e34\u7684\u6280\u672f\u969c\u788d\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tich_cuc\"><\/span><b>\u79ef\u6781\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u7684\u53d1\u5e03\u5e26\u6765\u4e86\u4e09\u5927\u597d\u5904\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u5ea6\uff1a\u6d88\u9664\u8d22\u52a1\u62a5\u544a\u4e2d\u7684\u201c\u7070\u8272\u5730\u5e26\u201d\u6709\u52a9\u4e8e\u76d1\u7ba1\u673a\u6784\uff08\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u3001\u8d22\u653f\u90e8\uff09\u76d1\u63a7\u8bd5\u70b9\u5e02\u573a\u7684\u8d44\u91d1\u6d41\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5438\u5f15\u6295\u8d44\uff1a\u5f53\u8d8a\u5357\u62e5\u6709\u5b8c\u5584\u7684\u4f1a\u8ba1\u5236\u5ea6\u65f6\uff0c\u56fd\u9645\u6295\u8d44\u57fa\u91d1\u5c06\u66f4\u6709\u4fe1\u5fc3\u6295\u8d44\u8d8a\u5357\u7684 Web3\/\u533a\u5757\u94fe\u9879\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff1a\u4f01\u4e1a\u6709\u7406\u7531\u5411\u5f53\u5c40\u89e3\u91ca\u8d44\u91d1\u6765\u6e90\u4ee5\u53ca\u52a0\u5bc6\u8d27\u5e01\u5229\u6da6\u7684\u5408\u6cd5\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u533a\u5757\u94fe\u5728\u6cd5\u5f8b\u5730\u4f4d\u548c\u900f\u660e\u5ea6\u65b9\u9762\u5177\u6709\u660e\u663e\u7684\u4f18\u52bf\uff0c\u4f46\u5c06\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u4e2d\u7684\u6cd5\u89c4\u8f6c\u5316\u4e3a\u51c6\u786e\u7684\u4f1a\u8ba1\u5206\u5f55\u5374\u662f\u4e00\u9879\u5145\u6ee1\u6311\u6218\u7684\u4efb\u52a1\u3002\u533a\u5757\u94fe\u7684\u6280\u672f\u7279\u6027\u6709\u65f6\u4f1a\u4e0e\u4f20\u7edf\u7684\u4f1a\u8ba1\u65b9\u6cd5\u76f8\u51b2\u7a81\uff0c\u4ece\u800c\u9020\u6210\u4f01\u4e1a\u9700\u8981\u5c3d\u65e9\u8bc6\u522b\u7684\u74f6\u9888\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_doi_voi_bo_phan_ke_toan\"><\/span><b>\u4f1a\u8ba1\u90e8\u95e8\u9762\u4e34\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u51fd\u63d0\u4f9b\u4e86\u4e00\u5957\u539f\u5219\u6846\u67b6\uff0c\u4f46\u7531\u4e8e\u4ee5\u4e0b\u539f\u56e0\uff0c\u5176\u5b9e\u9645\u6267\u884c\u5c06\u9762\u4e34\u56f0\u96be\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u516c\u5141\u4ef7\u503c\uff1a\u52a0\u5bc6\u8d27\u5e01\u5e02\u573a\u5168\u5929\u5019\u5728\u591a\u4e2a\u56fd\u9645\u4ea4\u6613\u6240\u8fd0\u884c\uff0c\u51fa\u4e8e\u4f1a\u8ba1\u76ee\u7684\u9009\u62e9\u7279\u5b9a\u65f6\u95f4\u7684\u6536\u76d8\u4ef7\u9700\u8981\u8fbe\u6210\u5bc6\u5207\u5171\u8bc6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6f\u4ef6\u7cfb\u7edf\uff1a\u5f53\u524d\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u9700\u8981\u96c6\u6210\u4e0e\u94fe\u4e0a\u6570\u636e\u5bf9\u8d26\u7684\u529f\u80fd\uff0c\u4ee5\u786e\u4fdd\u603b\u8d26\u4e0e\u7535\u5b50\u94b1\u5305\u4f59\u989d\u4e4b\u95f4\u7684\u51c6\u786e\u5339\u914d\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c15\/2026\/TT-BTC\u53f7\u901a\u77e5\u662f\u8d8a\u5357\u52a0\u5bc6\u8d27\u5e01\u5e02\u573a\u4e13\u4e1a\u5316\u7684\u6307\u5bfc\u539f\u5219\u3002\u9075\u5b88\u8be5\u901a\u77e5\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u6570\u5b57\u6280\u672f\u4f01\u4e1a\u5411\u4e3b\u8981\u6295\u8d44\u8005\u5c55\u793a\u5176\u900f\u660e\u5ea6\u548c\u8d22\u52a1\u5b9e\u529b\u7684\u673a\u4f1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5145\u6ee1\u6311\u6218\u7684\u6570\u5b57\u5316\u8f6c\u578b\u65f6\u4ee3\uff0c\u638c\u63e1\u65b0\u7684\u4e1a\u52a1\u89c4\u5219\u5bf9\u4e8e\u4f01\u4e1a\u7684\u751f\u5b58\u81f3\u5173\u91cd\u8981\u3002\u4e3a\u4e86\u4f18\u5316\u6d41\u7a0b\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u51fa\u9519\u98ce\u9669\uff0c\u4f01\u4e1a\u5e94\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u59cb\u7ec8\u4e25\u683c\u7b26\u5408\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u77e5\u7684\u6807\u51c6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ed9\u4f01\u4e1a\u7684\u5efa\u8bae\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u5347\u7ea7\uff1a\u6839\u636e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u77e5\u7684\u6307\u5bfc\u65b9\u9488\u66f4\u65b0\u4f1a\u8ba1\u79d1\u76ee\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\uff1a\u5728\u4f01\u4e1a\u94b1\u5305\u4e0a\u5efa\u7acb\u4e0e\u94f6\u884c\u5b58\u6b3e\u5ba1\u6279\u6d41\u7a0b\u76f8\u540c\u7684\u4ea4\u6613\u5ba1\u6279\u6d41\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76d1\u63a7\u7a0e\u6536\u653f\u7b56\uff1a\u7531\u4e8e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u5c1a\u672a\u63d0\u4f9b\u7a0e\u6536\u65b9\u9762\u7684\u6307\u5bfc\uff0c\u4f01\u4e1a\u9700\u8981\u4fdd\u7559\u5355\u72ec\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u4e3a\u5373\u5c06\u51fa\u53f0\u7684\u52a0\u5bc6\u8d27\u5e01\u7a0e\u6536\u6cd5\u89c4\u505a\u597d\u51c6\u5907\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u5f00\u59cb\u9075\u5b88\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u77e5\u5c06\u6709\u52a9\u4e8e\u8d8a\u5357\u4f01\u4e1a\u5728\u6570\u5b57\u91d1\u878d\u65f6\u4ee3\u5360\u636e\u9886\u5148\u5730\u4f4d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8054\u7cfb MAN \u2013 Master Accountant Network \u83b7\u53d6\u5efa\u8bae\u548c\u652f\u6301\uff01<\/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\u5236\u4f5c\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 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<p style=\"text-align: justify;\"><b>\u53c2\u8003\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u51fd 15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c05\/2025\/NQ-CP\u53f7\u51b3\u8bae<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u7b2c 88\/2015\/QH13 \u53f7\u53ca\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\"><\/span><b>\u5173\u4e8e\u7b2c 15\/2026\/TT-BTC \u53f7\u901a\u51fd\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets) tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8117","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\/8117","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=8117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8121,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}