{"id":8285,"date":"2026-04-21T15:18:20","date_gmt":"2026-04-21T08:18:20","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8285"},"modified":"2026-04-21T15:18:20","modified_gmt":"2026-04-21T08:18:20","slug":"nghi-dinh-174-2016-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 n\u0103m 2026 \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi s\u1ef1 l\u00ean ng\u00f4i c\u1ee7a d\u1eef li\u1ec7u l\u1edbn v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3. M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p quy quan tr\u1ecdng nh\u1ea5t m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean hay ch\u1ee7 doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng ch\u00ednh l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c174\/2016\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015, Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP \u0111\u00f3ng vai tr\u00f2 l\u00e0 kim ch\u1ec9 nam cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u1eeb kh\u00e2u l\u1eadp ch\u1ee9ng t\u1eeb, ghi s\u1ed5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y cho \u0111\u1ebfn l\u01b0u tr\u1eef t\u00e0i li\u1ec7u d\u00e0i h\u1ea1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn chi ti\u1ebft, c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin tr\u1ecdng y\u1ebfu nh\u1ea5t v\u00e0 ph\u00e2n t\u00edch s\u00e2u v\u1ec1 vi\u1ec7c th\u1ef1c thi Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP trong k\u1ef7 nguy\u00ean qu\u1ea3n tr\u1ecb s\u1ed1 hi\u1ec7n nay.<\/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\/nghi-dinh-174-2016-nd-cp\/#Tong_quan_ve_Nghi_dinh_1742016ND-CP_va_pham_vi_dieu_chinh\" >T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/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\/nghi-dinh-174-2016-nd-cp\/#Cac_quy_dinh_ve_Chung_tu_ke_toan_va_Chu_ky_so\" >C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 Ch\u1eef k\u00fd s\u1ed1<\/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\/nghi-dinh-174-2016-nd-cp\/#Noi_dung_bat_buoc_cua_chung_tu_theo_Nghi_dinh_1742016ND-CP\" >N\u1ed9i dung b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/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\/nghi-dinh-174-2016-nd-cp\/#Chung_tu_dien_tu_va_Chu_ky_so\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 Ch\u1eef k\u00fd s\u1ed1<\/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\/nghi-dinh-174-2016-nd-cp\/#Xu_ly_cac_tinh_huong_khan_cap\" >X\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng kh\u1ea9n c\u1ea5p<\/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\/nghi-dinh-174-2016-nd-cp\/#Thoi_han_luu_tru_tai_lieu_ke_toan_Phan_loai_de_quan_tri_hieu_qua\" >Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n: Ph\u00e2n lo\u1ea1i \u0111\u1ec3 qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3<\/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\/nghi-dinh-174-2016-nd-cp\/#Nhom_luu_tru_toi_thieu_5_nam_Dieu_12\" >Nh\u00f3m l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m (\u0110i\u1ec1u 12)<\/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\/nghi-dinh-174-2016-nd-cp\/#Nhom_luu_tru_toi_thieu_10_nam_Dieu_13\" >Nh\u00f3m l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m (\u0110i\u1ec1u 13)<\/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\/nghi-dinh-174-2016-nd-cp\/#Nhom_luu_tru_vinh_vien_Dieu_14\" >Nh\u00f3m l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n (\u0110i\u1ec1u 14)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Quy_trinh_tieu_huy_tai_lieu_ke_toan_het_thoi_han_Dieu_16\" >Quy tr\u00ecnh ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n (\u0110i\u1ec1u 16)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#To_chuc_bo_may_ke_toan_va_tieu_chuan_Ke_toan_truong\" >T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Tieu_chuan_cua_Ke_toan_truong\" >Ti\u00eau chu\u1ea9n c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Nhung_truong_hop_nghiem_cam_lam_ke_toan\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nghi\u00eam c\u1ea5m l\u00e0m k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Don_vi_tinh_va_Che_do_ke_toan_Su_thong_nhat_trong_bao_cao\" >\u0110\u01a1n v\u1ecb t\u00ednh v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: S\u1ef1 th\u1ed1ng nh\u1ea5t trong b\u00e1o c\u00e1o<\/a><\/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\/nghi-dinh-174-2016-nd-cp\/#Cac_hanh_vi_bi_nghiem_cam_va_Che_tai_xu_phat_theo_Nghi_dinh_1742016ND-CP\" >C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m v\u00e0 Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a><\/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\/nghi-dinh-174-2016-nd-cp\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_1742016ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Neu_mat_hoa_don_dau_vao_da_ke_khai_thue_thi_xu_ly_the_nao\" >N\u1ebfu m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-174-2016-nd-cp\/#Quy_dinh_ve_chu_ky_tren_chung_tu_co_duoc_dung_chu_ky_khac_san_khong\" >Quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng ch\u1eef k\u00fd kh\u1eafc s\u1eb5n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Nghi_dinh_1742016ND-CP_va_pham_vi_dieu_chinh\"><\/span><b>T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/12\/2016 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb \u0111\u1ea7u n\u0103m 2017. Cho \u0111\u1ebfn n\u0103m 2026, d\u00f9 th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 c\u00f3 nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng v\u00e0 xu\u1ea5t hi\u1ec7n c\u00e1c th\u00f4ng t\u01b0 b\u1ed5 sung, nh\u01b0ng gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP trong vi\u1ec7c thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n cho b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u1eabn kh\u00f4ng h\u1ec1 thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP r\u1ea5t r\u1ed9ng l\u1edbn, bao ph\u1ee7 g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 c\u00e1c ch\u1ee7 th\u1ec3 kinh t\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng 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;\">C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf (C\u00f4ng ty c\u1ed5 ph\u1ea7n, TNHH, Doanh nghi\u1ec7p t\u01b0 nh\u00e2n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy m\u00f4 l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, b\u1ea5t k\u1ec3 quy m\u00f4 doanh nghi\u1ec7p \u1edf m\u1ee9c \u0111\u1ed9 n\u00e0o, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c n\u00eau trong Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c. Vi\u1ec7c hi\u1ec3u sai ho\u1eb7c \u00e1p d\u1ee5ng thi\u1ebfu s\u00f3t c\u00e1c quy \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro nghi\u00eam tr\u1ecdng v\u1ec1 thu\u1ebf, th\u1eadm ch\u00ed l\u00e0 tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_ve_Chung_tu_ke_toan_va_Chu_ky_so\"><\/span><b>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 Ch\u1eef k\u00fd s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8288\" aria-describedby=\"caption-attachment-8288\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8288\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP.jpg\" alt=\"C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 Ch\u1eef k\u00fd s\u1ed1 theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-quy-dinh-ve-Chung-tu-ke-toan-va-Chu-ky-so-theo-Nghi-dinh-174_2016_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8288\" class=\"wp-caption-text\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 Ch\u1eef k\u00fd s\u1ed1 theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, t\u00ednh ph\u00e1p l\u00fd c\u1ee7a m\u1ed9t ch\u1ee9ng t\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi n\u00f3 \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_cua_chung_tu_theo_Nghi_dinh_1742016ND-CP\"><\/span><b>N\u1ed9i dung b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ch\u1ee9ng t\u1eeb ph\u00e1t sinh ph\u1ea3i c\u00f3 \u0111\u1ee7: T\u00ean ch\u1ee9ng t\u1eeb, s\u1ed1 hi\u1ec7u, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a \u0111\u01a1n v\u1ecb l\u1eadp\/nh\u1eadn ch\u1ee9ng t\u1eeb, n\u1ed9i dung kinh t\u1ebf t\u00f3m t\u1eaft, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m. Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd ho\u1eb7c ch\u1eef k\u00fd gi\u1ea3 m\u1ea1o \u0111\u1ec1u ho\u00e0n to\u00e0n v\u00f4 hi\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_va_Chu_ky_so\"><\/span><b>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 Ch\u1eef k\u00fd s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Trong b\u1ed1i c\u1ea3nh c\u00f4ng ngh\u1ec7 2026, vi\u1ec7c b\u1ea3o m\u1eadt ch\u1eef k\u00fd s\u1ed1 l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, nguy\u00ean v\u1eb9n v\u00e0 an to\u00e0n d\u1eef li\u1ec7u su\u1ed1t qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi d\u1ea1ng ho\u00e0n ch\u1ec9nh khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u trang, ch\u1eef k\u00fd s\u1ed1 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c tr\u00ean to\u00e0n b\u1ed9 v\u0103n b\u1ea3n \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u1ec9nh s\u1eeda n\u1ed9i dung tr\u00e1i ph\u00e9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, vi\u1ec7c tham v\u1ea5n <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_cac_tinh_huong_khan_cap\"><\/span><b>X\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng kh\u1ea9n c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf thanh tra thu\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng l\u00fang t\u00fang khi g\u1eb7p s\u1ef1 c\u1ed1 m\u1ea5t t\u00e0i li\u1ec7u. Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP y\u00eau c\u1ea7u r\u1ea5t kh\u1eaft khe: Khi ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb m\u1ea5t, ch\u00e1y ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp ngay bi\u00ean b\u1ea3n, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan ch\u1ee9c n\u0103ng (C\u01a1 quan Thu\u1ebf, C\u00f4ng an). N\u1ebfu l\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 ho\u1eb7c c\u00e1c kho\u1ea3n thu chi ng\u00e2n s\u00e1ch, vi\u1ec7c ch\u1eadm tr\u1ec5 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf d\u1ef1a tr\u00ean r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_tai_lieu_ke_toan_Phan_loai_de_quan_tri_hieu_qua\"><\/span><b>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n: Ph\u00e2n lo\u1ea1i \u0111\u1ec3 qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8287\" aria-describedby=\"caption-attachment-8287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8287\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP.jpg\" alt=\"Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-luu-tru-tai-lieu-ke-toan-quy-dinh-Nghi-dinh-174_2016_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8287\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Vi\u1ec7c l\u01b0u tr\u1eef kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP l\u00e0 sai ph\u1ea1m ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. Theo quy \u0111\u1ecbnh t\u1eeb \u0110i\u1ec1u 12 \u0111\u1ebfn \u0110i\u1ec1u 14, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u01b0\u1ee3c chia l\u00e0m 3 nh\u00f3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_luu_tru_toi_thieu_5_nam_Dieu_12\"><\/span><b>Nh\u00f3m l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m (\u0110i\u1ec1u 12)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y th\u01b0\u1eddng l\u00e0 nh\u1eefng t\u00e0i li\u1ec7u mang t\u00ednh ch\u1ea5t h\u1ed7 tr\u1ee3 \u0111i\u1ec1u h\u00e0nh, kh\u00f4ng tr\u1ef1c ti\u1ebfp d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n hay l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: Phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng l\u01b0u trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Tuy nhi\u00ean, v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_luu_tru_toi_thieu_10_nam_Dieu_13\"><\/span><b>Nh\u00f3m l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m (\u0110i\u1ec1u 13)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, 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;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (H\u00f3a \u0111\u01a1n, t\u1edd khai thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n, ki\u1ec3m tra c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u v\u1ec1 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 k\u1ebft th\u00fac. Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, vi\u1ec7c ti\u00eau h\u1ee7y c\u00e1c t\u00e0i li\u1ec7u n\u00e0y tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt nghi\u00eam tr\u1ecdng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_luu_tru_vinh_vien_Dieu_14\"><\/span><b>Nh\u00f3m l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n (\u0110i\u1ec1u 14)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn s\u1ebd l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n c\u00e1c b\u00e1o c\u00e1o t\u1ed5ng quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n l\u00e2u d\u00e0i theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tieu_huy_tai_lieu_ke_toan_het_thoi_han_Dieu_16\"><\/span><b>Quy tr\u00ecnh ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n (\u0110i\u1ec1u 16)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n l\u1ea7m t\u01b0\u1edfng r\u1eb1ng c\u1ee9 h\u1ebft h\u1ea1n l\u00e0 c\u00f3 th\u1ec3 \u0111em b\u00e1n \u0111\u1ed3ng n\u00e1t ho\u1eb7c ti\u00eau h\u1ee7y ngay. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh quy tr\u00ecnh r\u1ea5t ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i v\u00e0 l\u1eadp danh m\u1ee5c t\u00e0i li\u1ec7u c\u1ea7n ti\u00eau h\u1ee7y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1edbi \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n sai quy tr\u00ecnh n\u00e0y c\u0169ng b\u1ecb coi l\u00e0 vi ph\u1ea1m c\u00e1c quy t\u1eafc qu\u1ea3n l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_bo_may_ke_toan_va_tieu_chuan_Ke_toan_truong\"><\/span><b>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u0111\u00fang lu\u1eadt. Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3 v\u1ec1 vai tr\u00f2 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_cua_Ke_toan_truong\"><\/span><b>Ti\u00eau chu\u1ea9n c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m ch\u00ednh th\u1ee9c, K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe \u0111\u01b0\u1ee3c n\u00eau trong Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n: T\u1ed1i thi\u1ec3u l\u00e0 trung c\u1ea5p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u1edf c\u1ea5p x\u00e3, ph\u01b0\u1eddng; t\u1ed1i thi\u1ec3u l\u00e0 \u0111\u1ea1i h\u1ecdc \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p trung \u01b0\u01a1ng, t\u1ec9nh ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1ed1n l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng: Ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 K\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e2m ni\u00ean: \u00cdt nh\u1ea5t 02 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc v\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi b\u1eb1ng trung c\u1ea5p\/cao \u0111\u1eb3ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <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><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_nghiem_cam_lam_ke_toan\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nghi\u00eam c\u1ea5m l\u00e0m k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng, Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP li\u1ec7t k\u00ea danh s\u00e1ch nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n, bao g\u1ed3m: ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, ng\u01b0\u1eddi b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 theo b\u1ea3n \u00e1n c\u1ee7a t\u00f2a \u00e1n, cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con c\u00e1i c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb (\u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh). Vi\u1ec7c vi ph\u1ea1m quy \u0111\u1ecbnh n\u00e0y c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ee7y b\u1ecf c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do ng\u01b0\u1eddi \u0111\u00f3 k\u00fd t\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_vi_tinh_va_Che_do_ke_toan_Su_thong_nhat_trong_bao_cao\"><\/span><b>\u0110\u01a1n v\u1ecb t\u00ednh v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: S\u1ef1 th\u1ed1ng nh\u1ea5t trong b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n t\u1ec7: \u0110\u01a1n v\u1ecb chu\u1ea9n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (VN\u0110). \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i \u0111\u1ed3ng th\u1eddi c\u1ea3 nguy\u00ean t\u1ec7 v\u00e0 gi\u00e1 tr\u1ecb quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1eb7c t\u1ef7 gi\u00e1 trung b\u00ecnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 th\u1eddi gian: Ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng ch\u00ednh th\u1ee9c c\u1ee7a Vi\u1ec7t Nam (m\u00e9t, kg, gi\u1edd c\u00f4ng&#8230;). Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng qu\u1ed1c t\u1ebf kh\u00e1c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_bi_nghiem_cam_va_Che_tai_xu_phat_theo_Nghi_dinh_1742016ND-CP\"><\/span><b>C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m v\u00e0 Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 nghi\u00eam minh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 qua danh m\u1ee5c c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m v\u00e0 ch\u1ebf t\u00e0i \u0111i k\u00e8m. Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP nghi\u00eam c\u1ea5m tuy\u1ec7t \u0111\u1ed1i c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n: \u0110\u00e2y l\u00e0 sai ph\u1ea1m n\u1eb7ng nh\u1ea5t nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf ho\u1eb7c gian l\u1eadn t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3 m\u1ea1o ch\u1ee9ng t\u1eeb: T\u1ef1 \u00fd l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi kh\u00f4ng c\u00f3 th\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee7y ho\u1ea1i t\u00e0i li\u1ec7u tr\u00e1i ph\u00e9p: C\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng ho\u1eb7c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u ch\u01b0a h\u1ebft h\u1ea1n \u0111\u1ec3 phi tang b\u1eb1ng ch\u1ee9ng sai ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng, h\u1ed1i l\u1ed9: C\u00e1c h\u00e0nh vi c\u1ea5u k\u1ebft gi\u1eefa k\u1ebf to\u00e1n v\u00e0 b\u00ean th\u1ee9 ba \u0111\u1ec3 tr\u1ee5c l\u1ee3i t\u00e0i s\u1ea3n \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4 khan, m\u00e0 n\u00f3 ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. khi c\u00e1c ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP s\u1ebd 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;\">Tr\u00e1nh r\u1ee7i ro v\u00e0 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh chuy\u00ean nghi\u1ec7p, tin c\u1eady \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><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_Nghi_dinh_1742016ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/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=\"Neu_mat_hoa_don_dau_vao_da_ke_khai_thue_thi_xu_ly_the_nao\"><\/span>N\u1ebfu m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n m\u1ea5t ch\u1ee9ng t\u1eeb, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean b\u00e1n v\u00e0 th\u00f4ng b\u00e1o ngay cho c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd, tr\u00e1nh 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=\"Quy_dinh_ve_chu_ky_tren_chung_tu_co_duoc_dung_chu_ky_khac_san_khong\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng ch\u1eef k\u00fd kh\u1eafc s\u1eb5n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP y\u00eau c\u1ea7u ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i l\u00e0 ch\u1eef k\u00fd t\u01b0\u01a1i (k\u00fd tr\u1ef1c ti\u1ebfp b\u1eb1ng b\u00fat). Ch\u1eef k\u00fd kh\u1eafc s\u1eb5n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd trong k\u1ebf to\u00e1n.                    <\/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\": \"N\u1ebfu m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n m\u1ea5t ch\u1ee9ng t\u1eeb, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean b\u00e1n v\u00e0 th\u00f4ng b\u00e1o ngay cho c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd, tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng ch\u1eef k\u00fd kh\u1eafc s\u1eb5n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP y\u00eau c\u1ea7u ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i l\u00e0 ch\u1eef k\u00fd t\u01b0\u01a1i (k\u00fd tr\u1ef1c ti\u1ebfp b\u1eb1ng b\u00fat). Ch\u1eef k\u00fd kh\u1eafc s\u1eb5n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd trong k\u1ebf to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 n\u0103m 2026 \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi s\u1ef1 l\u00ean ng\u00f4i c\u1ee7a d\u1eef li\u1ec7u l\u1edbn v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8285","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\/8285","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=8285"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8285\/revisions"}],"predecessor-version":[{"id":8289,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8285\/revisions\/8289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8286"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}