{"id":8271,"date":"2026-04-21T11:00:10","date_gmt":"2026-04-21T04:00:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8271"},"modified":"2026-04-21T11:00:10","modified_gmt":"2026-04-21T04:00:10","slug":"che-do-ke-toan-doanh-nghiep-tu-nhan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/","title":{"rendered":"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a n\u1ec1n kinh t\u1ebf v\u00e0 minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh qu\u1ed1c gia, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t c\u1ed9t m\u1ed1c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n m\u00ecnh v\u1edbi s\u1ef1 th\u1ef1c thi c\u1ee7a <\/span><span style=\"color: #0000ff;\"><strong><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\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/strong><\/span><span style=\"font-weight: 400;\">, thay th\u1ebf ho\u00e0n to\u00e0n cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ed1n \u0111\u00e3 t\u1ed3n t\u1ea1i h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, vi\u1ec7c n\u1eafm v\u1eefng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chuy\u00ean s\u00e2u v\u00e0 x\u00e1c th\u1ef1c nh\u1ea5t v\u1ec1 nh\u1eefng thay \u0111\u1ed5i trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2026.<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Che_do_ke_toan_doanh_nghiep_tu_nhan_la_gi\" >Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Khung_phap_ly_ap_dung_cho_che_do_ke_toan_doanh_nghiep_tu_nhan\" >Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Luat_Ke_toan_so_882015QH13\" >\u4f1a\u8ba1\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Thong_tu_992025TT-BTC_Cuoc_cach_mang_che_do_ke_toan\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Cu\u1ed9c c\u00e1ch m\u1ea1ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Thong_tu_1332016TT-BTC_danh_cho_doanh_nghiep_SME\" >Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00e0nh cho doanh nghi\u1ec7p SME<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Nhung_diem_moi_dot_pha_cua_Thong_tu_992025TT-BTC_ap_dung_tu_2026\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 2026<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Quyen_tu_chu_toi_da_trong_thiet_ke_chung_tu_va_so_sach\" >Quy\u1ec1n t\u1ef1 ch\u1ee7 t\u1ed1i \u0111a trong thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#He_thong_tai_khoan_ke_toan_tiem_can_IFRS\" >H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ti\u1ec7m c\u1eadn IFRS<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Thay_doi_thuat_ngu_va_cau_truc_Bao_cao_tai_chinh\" >Thay \u0111\u1ed5i thu\u1eadt ng\u1eef v\u00e0 c\u1ea5u tr\u00fac B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#He_thong_so_sach_ke_toan_bat_buoc_doi_voi_doanh_nghiep_tu_nhan\" >H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Chung_tu_ke_toan_Goc_re_cua_du_lieu\" >Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: G\u1ed1c r\u1ec5 c\u1ee7a d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#He_thong_so_ke_toan_tong_hop_va_chi_tiet\" >H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Quy_trinh_lap_va_nop_Bao_cao_tai_chinh\" >Quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Danh_muc_bao_cao_tai_chinh\" >Danh m\u1ee5c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Thoi_han_va_noi_nop_bao_cao\" >Th\u1eddi h\u1ea1n v\u00e0 n\u01a1i n\u1ed9p b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Cac_luu_y_ve_Thue_gan_lien_voi_che_do_ke_toan_doanh_nghiep_tu_nhan\" >C\u00e1c l\u01b0u \u00fd v\u1ec1 Thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Phan_biet_loi_nhuan_ke_toan_va_thu_nhap_chiu_thue\" >Ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Quan_ly_hoa_don_dien_tu_tu_may_tinh_tien\" >Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#So_sanh_Thong_tu_200_va_Thong_tu_992025ND-CP\" >So s\u00e1nh Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Loi_ich_khi_ap_dung_che_do_ke_toan_theo_Thong_tu_992025TT-BTC\" >L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Phan_anh_trung_thuc_suc_khoe_tai_chinh_doanh_nghiep\" >Ph\u1ea3n \u00e1nh trung th\u1ef1c s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/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\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Tang_kha_nang_tiep_can_von_va_goi_dau_tu\" >T\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n v\u00e0 g\u1ecdi \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Linh_hoat_trong_quan_tri_noi_bo\" >Linh ho\u1ea1t trong qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Chu_dong_kiem_soat_rui_ro_thue\" >Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Ho_tro_chuyen_doi_so_ke_toan\" >H\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 k\u1ebf to\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Nang_cao_nang_luc_quan_tri_doanh_nghiep\" >N\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#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-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Cau_hoi_thuong_gap_ve_che_do_ke_toan_doanh_nghiep_tu_nhan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Doanh_nghiep_tu_nhan_bat_buoc_ap_dung_Thong_tu_992025TT-BTC_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Vi_sao_nguong_thanh_toan_tien_mat_giam_xuong_5_trieu_dong\" >V\u00ec sao ng\u01b0\u1ee1ng thanh to\u00e1n ti\u1ec1n m\u1eb7t gi\u1ea3m xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Hoa_don_tren_5_trieu_thanh_toan_tien_mat_co_bi_phat_khong\" >H\u00f3a \u0111\u01a1n tr\u00ean 5 tri\u1ec7u thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/zh\/che-do-ke-toan-doanh-nghiep-tu-nhan\/#Doanh_nghiep_tu_nhan_nho_co_nen_chuyen_sang_Thong_tu_99_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1ecf c\u00f3 n\u00ean chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_doanh_nghiep_tu_nhan_la_gi\"><\/span><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p m\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 ngh\u0129a v\u1ee5 Thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ap_dung_cho_che_do_ke_toan_doanh_nghiep_tu_nhan\"><\/span><b>Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam lu\u00f4n v\u1eadn \u0111\u1ed9ng \u0111\u1ec3 ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS). Trong n\u0103m 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_so_882015QH13\"><\/span><b>\u4f1a\u8ba1\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t, quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 Lu\u1eadt n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Cuoc_cach_mang_che_do_ke_toan\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Cu\u1ed9c c\u00e1ch m\u1ea1ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m. Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ed3ng b\u1ed9 h\u00f3a c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n, \u01b0u ti\u00ean b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 nhu c\u1ea7u minh b\u1ea1ch t\u00e0i ch\u00ednh cao \u0111\u1ec3 g\u1ecdi v\u1ed1n, vay v\u1ed1n ng\u00e2n h\u00e0ng, vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_1332016TT-BTC_danh_cho_doanh_nghiep_SME\"><\/span><b>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00e0nh cho doanh nghi\u1ec7p SME<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba, Th\u00f4ng t\u01b0 133 v\u1eabn duy tr\u00ec hi\u1ec7u l\u1ef1c nh\u01b0 m\u1ed9t gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a. Tuy nhi\u00ean, doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 \u0111\u1ec3 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u00e0 duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n \u00edt nh\u1ea5t trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 \u1ed5n \u0111\u1ecbnh, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_dot_pha_cua_Thong_tu_992025TT-BTC_ap_dung_tu_2026\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n theo Th\u00f4ng t\u01b0 99 mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i mang t\u00ednh b\u1ea3n l\u1ec1:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_tu_chu_toi_da_trong_thiet_ke_chung_tu_va_so_sach\"><\/span><b>Quy\u1ec1n t\u1ef1 ch\u1ee7 t\u1ed1i \u0111a trong thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c. T\u1eeb n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh cho ph\u00e9p doanh nghi\u1ec7p t\u01b0 nh\u00e2n t\u1ef1 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 kinh doanh, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o 07 n\u1ed9i dung b\u1eaft bu\u1ed9c theo Lu\u1eadt K\u1ebf to\u00e1n (t\u00ean ch\u1ee9ng t\u1eeb, ng\u00e0y th\u00e1ng, \u0111\u1ed1i t\u01b0\u1ee3ng, n\u1ed9i dung kinh t\u1ebf, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, ch\u1eef k\u00fd).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_ke_toan_tiem_can_IFRS\"><\/span><b>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ti\u1ec7m c\u1eadn IFRS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 b\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 215 &#8211; T\u00e0i s\u1ea3n sinh h\u1ecdc: \u0110\u00e1p \u1ee9ng nhu c\u1ea7u h\u1ea1ch to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 229 &#8211; D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n: Quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n v\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang &#8220;s\u1ee9c kh\u1ecfe&#8221; c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thuat_ngu_va_cau_truc_Bao_cao_tai_chinh\"><\/span><b>Thay \u0111\u1ed5i thu\u1eadt ng\u1eef v\u00e0 c\u1ea5u tr\u00fac B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i d\u1ec5 nh\u1eadn th\u1ea5y nh\u1ea5t trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n 2026 l\u00e0 vi\u1ec7c \u0111\u1ed5i t\u00ean &#8220;B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; th\u00e0nh &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221;. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ec1 t\u00ean g\u1ecdi m\u00e0 c\u00f2n nh\u1ea5n m\u1ea1nh v\u00e0o kh\u1ea3 n\u0103ng cung c\u1ea5p th\u00f4ng tin v\u1ec1 ngu\u1ed3n l\u1ef1c kinh t\u1ebf v\u00e0 kh\u1ea3 n\u0103ng thanh kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan_bat_buoc_doi_voi_doanh_nghiep_tu_nhan\"><\/span><b>H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8273\" aria-describedby=\"caption-attachment-8273\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8273\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan.jpg\" alt=\"H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-so-sach-ke-toan-bat-buoc-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8273\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 n\u00e0o, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec1u y\u00eau c\u1ea7u m\u1ed9t h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_Goc_re_cua_du_lieu\"><\/span><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: G\u1ed1c r\u1ec5 c\u1ee7a d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean s\u1ed1 2026, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed gi\u1eef v\u1ecb tr\u00ed v\u00f4 c\u00f9ng quan tr\u1ecdng. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda sau khi \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng (bao g\u1ed3m VAT) b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_so_ke_toan_tong_hop_va_chi_tiet\"><\/span><b>H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. C\u00e1c lo\u1ea1i s\u1ed5 ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 Nh\u1eadt k\u00fd chung: Ghi ch\u00e9p m\u1ecdi nghi\u1ec7p v\u1ee5 theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 C\u00e1i: H\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 theo t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft: Theo d\u00f5i c\u1ee5 th\u1ec3 t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, kho h\u00e0ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> N\u0103m 2026, vi\u1ec7c ghi s\u1ed5 th\u1ee7 c\u00f4ng g\u1ea7n nh\u01b0 \u0111\u00e3 b\u1ecb thay th\u1ebf ho\u00e0n to\u00e0n b\u1edfi c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p AI. Tuy nhi\u00ean, cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i in, \u0111\u00f3ng t\u1eadp v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0o s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n mu\u1ed1n tinh g\u1ecdn b\u1ed9 m\u00e1y m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i, s\u1eed d\u1ee5ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd tr\u01a1n tru m\u1ecdi nghi\u1ec7p v\u1ee5 t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ebfn b\u00e1o c\u00e1o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_va_nop_Bao_cao_tai_chinh\"><\/span><b>Quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_bao_cao_tai_chinh\"><\/span><b>Danh m\u1ee5c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B01-DN): Ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02-DN): Ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu s\u1ed1 B03-DN): Cho th\u1ea5y d\u00f2ng ti\u1ec1n ra v\u00e0 v\u00e0o trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09-DN): Gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o tr\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_va_noi_nop_bao_cao\"><\/span><b>Th\u1eddi h\u1ea1n v\u00e0 n\u01a1i n\u1ed9p b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01a1i nh\u1eadn: C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, C\u01a1 quan Th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c: N\u1ed9p qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (h\u1ec7 th\u1ed1ng Etax).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_luu_y_ve_Thue_gan_lien_voi_che_do_ke_toan_doanh_nghiep_tu_nhan\"><\/span><b>C\u00e1c l\u01b0u \u00fd v\u1ec1 Thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8274\" aria-describedby=\"caption-attachment-8274\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8274\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan.jpg\" alt=\"C\u00e1c l\u01b0u \u00fd v\u1ec1 Thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-luu-y-ve-Thue-gan-lien-voi-che-do-ke-toan-doanh-nghiep-tu-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8274\" class=\"wp-caption-text\">C\u00e1c l\u01b0u \u00fd v\u1ec1 Thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf l\u00e0 hai m\u1eb7t c\u1ee7a m\u1ed9t v\u1ea5n \u0111\u1ec1. Vi\u1ec7c th\u1ef1c hi\u1ec7n sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng trong t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_loi_nhuan_ke_toan_va_thu_nhap_chiu_thue\"><\/span><b>Ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, nh\u01b0ng Thu\u1ebf ch\u1ec9 ch\u1ea5p nh\u1eadn c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p ph\u00e1p. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: B\u01b0\u1edbc sang n\u0103m 2026, quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn. C\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u01b0\u1eddng c\u00f3 th\u00f3i quen d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd thay \u0111\u1ed5i n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed h\u00e0ng lo\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng: Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, thi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u00f3ng BHXH theo quy \u0111\u1ecbnh m\u1edbi ho\u1eb7c chi tr\u1ea3 l\u01b0\u01a1ng tr\u00ean m\u1ee9c quy \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n m\u1eb7t (t\u00f9y theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1eebng th\u1eddi k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: S\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c v\u01b0\u1ee3t khung th\u1eddi gian kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c r\u1ee7i ro n\u00e0y, vai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 gi\u00e1m s\u00e1t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cao nh\u1ea5t v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a d\u1eef li\u1ec7u thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng b\u1eaft bu\u1ed9c ph\u1ea3i tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c h\u1ea1ch to\u00e1n doanh thu ph\u1ea3i kh\u1edbp x\u00e1c th\u1ef1c v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Thong_tu_200_va_Thong_tu_992025ND-CP\"><\/span><b>So s\u00e1nh Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 n\u1eafm b\u1eaft nhanh s\u1ef1 thay \u0111\u1ed5i trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh t\u00f3m t\u1eaft:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh Th\u00f4ng t\u01b0 200 v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n Th\u00f4ng t\u01b0 99.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m so s\u00e1nh<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Th\u00f4ng t\u01b0 200\/2024\/TT-BTC (c\u0169)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u901a\u51fd 99\/2025\/TT-BTC\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ednh linh ho\u1ea1t ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u c\u1ee9ng nh\u1eafc, h\u1ea1n ch\u1ebf s\u1eeda \u0111\u1ed5i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef1 ch\u1ee7 ho\u00e0n to\u00e0n thi\u1ebft k\u1ebf theo \u0111\u1eb7c th\u00f9.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n m\u1ee9c thanh to\u00e1n ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 20 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n T\u00e0i s\u1ea3n sinh h\u1ecdc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng r\u00f5 r\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 TK 215 chuy\u00ean bi\u1ec7t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u01afu ti\u00ean h\u1ea1ch to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Coi tr\u1ecdng c\u1ea3 h\u00ecnh th\u1ee9c v\u00e0 b\u1ea3n ch\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u01afu ti\u00ean tuy\u1ec7t \u0111\u1ed1i b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh tr\u00ean cho th\u1ea5y s\u1ef1 chuy\u1ec3n d\u1ecbch r\u00f5 r\u1ec7t t\u1eeb m\u00f4 h\u00ecnh k\u1ebf to\u00e1n mang t\u00ednh tu\u00e2n th\u1ee7, thi\u00ean v\u1ec1 h\u00ecnh th\u1ee9c c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang m\u00f4 h\u00ecnh k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, linh ho\u1ea1t v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn v\u1ed1n trong giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n m\u1edbi.<\/span><\/p>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_ap_dung_che_do_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8275\" aria-describedby=\"caption-attachment-8275\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8275\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99.jpg\" alt=\"L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-ap-dung-che-do-ke-toan-doanh-nghiep-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8275\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n sang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi m\u00e0 c\u00f2n mang l\u1ea1i nhi\u1ec1u l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c cho doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong giai \u0111o\u1ea1n 2026 tr\u1edf \u0111i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_anh_trung_thuc_suc_khoe_tai_chinh_doanh_nghiep\"><\/span><b>Ph\u1ea3n \u00e1nh trung th\u1ef1c s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c, gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb kinh t\u1ebf c\u1ee7a giao d\u1ecbch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf \u201cl\u00e0m \u0111\u1eb9p s\u1ed5 s\u00e1ch\u201d mang t\u00ednh h\u00ecnh th\u1ee9c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady h\u01a1n cho:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_kha_nang_tiep_can_von_va_goi_dau_tu\"><\/span><b>T\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n v\u00e0 g\u1ecdi \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ti\u1ec7m c\u1eadn chu\u1ea9n qu\u1ed1c t\u1ebf (IFRS) gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u00e0i ch\u00ednh minh b\u1ea1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ec5 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ph\u00ea duy\u1ec7t h\u1ed3 s\u01a1 vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o l\u1ee3i th\u1ebf khi g\u1ecdi v\u1ed1n ho\u1eb7c h\u1ee3p t\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng quy m\u00f4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Linh_hoat_trong_quan_tri_noi_bo\"><\/span><b>Linh ho\u1ea1t trong qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00f9y ch\u1ec9nh h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00fap:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m chi ph\u00ed h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_kiem_soat_rui_ro_thue\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n &#8211; thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u8865\u7f34\u7a0e\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thanh tra.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_chuyen_doi_so_ke_toan\"><\/span><b>H\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 m\u1edbi khuy\u1ebfn kh\u00edch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, AI.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76ca\u5904\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a ghi nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u1ed1c \u0111\u1ed9 l\u1eadp b\u00e1o c\u00e1o<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_doanh_nghiep\"><\/span><b>N\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99 gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh theo th\u1eddi gian th\u1ef1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh nhanh v\u00e0 ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t s\u1ef1 thay \u0111\u1ed5i v\u1ec1 k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n, m\u00e0 l\u00e0 b\u01b0\u1edbc chuy\u1ec3n t\u1eeb k\u1ebf to\u00e1n tu\u00e2n th\u1ee7 sang k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 t\u1ea1o gi\u00e1 tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u00e1p d\u1ee5ng s\u1edbm s\u1ebd c\u00f3 l\u1ee3i th\u1ebf r\u00f5 r\u1ec7t v\u1ec1 s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t thay \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh, m\u00e0 l\u00e0 b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. T\u1eeb vi\u1ec7c linh ho\u1ea1t h\u00f3a ch\u1ee9ng t\u1eeb, ti\u1ec7m c\u1eadn chu\u1ea9n qu\u1ed1c t\u1ebf \u0111\u1ebfn si\u1ebft ch\u1eb7t c\u00e1c y\u00eau c\u1ea7u v\u1ec1 minh b\u1ea1ch d\u00f2ng ti\u1ec1n, t\u1ea5t c\u1ea3 \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1ed9t m\u1ee5c ti\u00eau chung l\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u1ebfu ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1edbm, chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n &#8211; t\u00e0i ch\u00ednh v\u00e0 th\u00edch \u1ee9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd c\u00f3 l\u1ee3i th\u1ebf r\u00f5 r\u1ec7t trong v\u1eadn h\u00e0nh, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n. Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c ch\u1eadm thay \u0111\u1ed5i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch d\u1eef li\u1ec7u, b\u1ecb lo\u1ea1i chi ph\u00ed ho\u1eb7c ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh thanh to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u01b0 nh\u00e2n ch\u01b0a c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, vi\u1ec7c tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean k\u1ebf to\u00e1n v\u00e0 thu\u1ebf s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch. M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch c\u0169ng nh\u01b0 quy \u0111\u1ecbnh m\u1edbi, quy doanh nghi\u1ec7p vui l\u00f2ng <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_che_do_ke_toan_doanh_nghiep_tu_nhan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/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_tu_nhan_bat_buoc_ap_dung_Thong_tu_992025TT-BTC_khong\"><\/span>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC t\u00f9y quy m\u00f4. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb v\u1edbi doanh nghi\u1ec7p mu\u1ed1n minh b\u1ea1ch t\u00e0i ch\u00ednh, ti\u1ebfp c\u1eadn v\u1ed1n v\u00e0 ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u1ea3i th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vi_sao_nguong_thanh_toan_tien_mat_giam_xuong_5_trieu_dong\"><\/span>V\u00ec sao ng\u01b0\u1ee1ng thanh to\u00e1n ti\u1ec1n m\u1eb7t gi\u1ea3m xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh gi\u1ea3m ng\u01b0\u1ee1ng thanh to\u00e1n ti\u1ec1n m\u1eb7t xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng nh\u1eb1m ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, h\u1ea1n ch\u1ebf gian l\u1eadn thu\u1ebf v\u00e0 t\u0103ng minh b\u1ea1ch giao d\u1ecbch. Doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.                     <\/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=\"Hoa_don_tren_5_trieu_thanh_toan_tien_mat_co_bi_phat_khong\"><\/span>H\u00f3a \u0111\u01a1n tr\u00ean 5 tri\u1ec7u thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ti\u1ec1n m\u1eb7t tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng b\u1ecb ph\u1ea1t tr\u1ef1c ti\u1ebfp, nh\u01b0ng s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf v\u00e0 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p.                    <\/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_tu_nhan_nho_co_nen_chuyen_sang_Thong_tu_99_khong\"><\/span>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1ecf c\u00f3 n\u00ean chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1ecf v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a k\u1ebf to\u00e1n. Tuy nhi\u00ean, n\u1ebfu c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng m\u1edf r\u1ed9ng, vay v\u1ed1n ho\u1eb7c chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb, vi\u1ec7c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch d\u00e0i h\u1ea1n v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC t\u00f9y quy m\u00f4. 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