{"id":4210,"date":"2026-01-29T21:27:12","date_gmt":"2026-01-29T14:27:12","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4210"},"modified":"2026-01-29T21:28:16","modified_gmt":"2026-01-29T14:28:16","slug":"thong-tu-99-2025-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-99-2025-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/","title":{"rendered":"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"

\"toan-van-thong-tu-99\"<\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/b>
\n<\/b>——-<\/b><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/b>
\n<\/b>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/b>
\n<\/b>—————<\/b><\/td>\n<\/tr>\n
S\u1ed1: 99\/2025\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2025<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N DOANH NGHI\u1ec6P\u00a0<\/span><\/p>\n

C\u0103n c\u1ee9 <\/span><\/i>Lu\u1eadt K\u1ebf to\u00e1n<\/span><\/i> ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 <\/span><\/i>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/i> ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2024;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><\/i>29\/2025\/N\u0110-CP<\/span><\/i> ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><\/i>166\/2025\/N\u0110-CP<\/span><\/i> ng\u00e0y 30 th\u00e1ng 06 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><\/i>29\/2025\/N\u0110-CP<\/span><\/i> ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG\u00a0<\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/span><\/li>\n
  2. C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ho\u1eb7c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. C\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><\/p>\n

      \n
    1. Vi\u1ec7c t\u1ea1o l\u1eadp, th\u1ef1c hi\u1ec7n, qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch c\u00f3 li\u00ean quan.<\/span><\/li>\n
    2. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u1eb1m ph\u00e2n \u0111\u1ecbnh r\u00f5 quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o l\u1eadp, th\u1ef1c hi\u1ec7n, qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b><\/p>\n

        \n
      1. \u201c\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u201d l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d; k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d) \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/li>\n
      2. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 sau \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n:<\/span><\/li>\n
      3. a) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 m\u00e0 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thanh to\u00e1n;<\/span><\/li>\n
      4. b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 m\u00e0 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c v\u00e0 th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c chi ph\u00ed \u0111\u00f3.<\/span><\/li>\n
      5. Tr\u01b0\u1eddng h\u1ee3p c\u0103n c\u1ee9 v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 doanh nghi\u1ec7p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec c\u00e1c y\u1ebfu t\u1ed1 sau \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p:<\/span><\/li>\n
      6. a) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng khi ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 n\u1ee3, c\u00f4ng c\u1ee5 v\u1ed1n,…);<\/span><\/li>\n
      7. b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00edch tr\u1eef.<\/span><\/li>\n
      8. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n, \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

        \u0110i\u1ec1u 5. Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b><\/p>\n

          \n
        1. Nguy\u00ean t\u1eafc khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/span><\/li>\n<\/ol>\n

          Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh d\u1eabn \u0111\u1ebfn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng kh\u00f4ng c\u00f2n tho\u1ea3 m\u00e3n c\u00e1c y\u1ebfu t\u1ed1 n\u00eau t\u1ea1i <\/span>kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y<\/span> th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c thay \u0111\u1ed5i n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

            \n
          1. Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/span><\/li>\n
          2. a) T\u1ea1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi thay \u0111\u1ed5i, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n m\u1edbi theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh (l\u00e0 trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n) c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (l\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p c\u00f3 t\u1ea7n su\u1ea5t ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch nhi\u1ec1u h\u01a1n so v\u1edbi b\u00ean kh\u00e1c) t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/li>\n
          3. b) \u0110\u1ed1i v\u1edbi th\u00f4ng tin so s\u00e1nh (c\u1ed9t k\u1ef3 tr\u01b0\u1edbc) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi k\u1ef3 thay \u0111\u1ed5i.<\/span><\/li>\n
          4. c) Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 khi c\u00f3 nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

            \u0110i\u1ec1u 6. C\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam<\/b><\/p>\n

              \n
            1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n sang \u0110\u1ed3ng Vi\u1ec7t Nam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
            2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n
            3. Ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam<\/span><\/li>\n
            4. a) Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i quy \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/li>\n<\/ol>\n

              – T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

              – V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n, v\u1ed1n kh\u00e1c, quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu) \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n;<\/span><\/p>\n

              – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u0111\u00e1nh gi\u00e1;<\/span><\/p>\n

              – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ph\u00e1t sinh trong t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n theo c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u00f2n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n m\u1ee5c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i;<\/span><\/p>\n

              – C\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 k\u1ebf to\u00e1n x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch (ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1 giao ngay theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam) th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 k\u1ebf to\u00e1n (n\u1ebfu l\u1ef1a ch\u1ecdn).<\/span><\/p>\n

                \n
              1. b) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

                Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau \u201cCh\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

                  \n
                1. c) Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng \u1ea3nh h\u01b0\u1edfng ph\u00e1t sinh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p<\/b><\/p>\n

                    \n
                  1. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p.<\/span><\/li>\n
                  2. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                  3. Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n
                  4. a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong vi\u1ec7c ghi nh\u1eadn kho\u1ea3n v\u1ed1n m\u00e0 doanh nghi\u1ec7p c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ghi nh\u1eadn ho\u1eb7c kh\u00f4ng ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n khi lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9) ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n
                  5. b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hay kh\u00f4ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p khi n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u00f4ng khai theo quy \u0111\u1ecbnh \u0111\u1ec1u ph\u1ea3i bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u1ea3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p b\u1ea5t k\u1ec3 doanh nghi\u1ec7p c\u00f3 ph\u00e2n c\u1ea5p hay kh\u00f4ng ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                    Ch\u01b0\u01a1ng II<\/b><\/p>\n

                    CH\u1ee8NG T\u1eea K\u1ebe TO\u00c1N\u00a0<\/b><\/p>\n

                    \u0110i\u1ec1u 8. Quy \u0111\u1ecbnh chung v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/p>\n

                    Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

                    \u0110i\u1ec1u 9. H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/p>\n

                      \n
                    1. Doanh nghi\u1ec7p tham kh\u1ea3o \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                    2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n so v\u1edbi bi\u1ec3u m\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p khi thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c, minh b\u1ea1ch, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n

                      Khi thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u1ec1 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n. Quy ch\u1ebf ph\u1ea3i n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00f3 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                        \n
                      1. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                        \u0110i\u1ec1u 10. L\u1eadp, k\u00fd v\u00e0 ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/p>\n

                          \n
                        1. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/li>\n
                        2. Vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/span><\/li>\n
                        3. Vi\u1ec7c ph\u00e2n c\u1ea5p k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, an to\u00e0n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/li>\n
                        4. K\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng \u1ee7y quy\u1ec1n) kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd \u201cth\u1eeba \u1ee7y quy\u1ec1n\u201d ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<\/ol>\n

                          Ch\u01b0\u01a1ng III\u00a0<\/b><\/p>\n

                          T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N<\/b><\/p>\n

                          \u0110i\u1ec1u 11. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/p>\n

                            \n
                          1. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n
                          2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf, kh\u00f4ng tr\u00f9ng l\u1eb7p \u0111\u1ed1i t\u01b0\u1ee3ng, tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m thay \u0111\u1ed5i ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau, th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                            Khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u1ec1 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n. Quy ch\u1ebf ph\u1ea3i n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00f3 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n

                            Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u00ec \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                              \n
                            1. Th\u00f4ng t\u01b0 n\u00e0y ch\u1ec9 h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung, b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh, quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c nguy\u00ean t\u1eafc h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/li>\n<\/ol>\n

                              Ch\u01b0\u01a1ng IV<\/b><\/p>\n

                              S\u1ed4 K\u1ebe TO\u00c1N\u00a0<\/b><\/p>\n

                              \u0110i\u1ec1u 12. S\u1ed5 k\u1ebf to\u00e1n<\/b><\/p>\n

                                \n
                              1. S\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n
                              2. Doanh nghi\u1ec7p tham kh\u1ea3o \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n so v\u1edbi bi\u1ec3u m\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p khi thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u 24 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c, minh b\u1ea1ch, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                Khi thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u1ec1 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n. Quy ch\u1ebf ph\u1ea3i n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00f3 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n

                                Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n th\u00ec \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                \u0110i\u1ec1u 13. M\u1edf s\u1ed5, ghi s\u1ed5 v\u00e0 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/b><\/p>\n

                                  \n
                                1. M\u1edf s\u1ed5: S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp.<\/span><\/li>\n
                                2. Ghi s\u1ed5: Doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c theo \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n
                                3. Kh\u00f3a s\u1ed5: Doanh nghi\u1ec7p ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<\/ol>\n

                                  Ch\u01b0\u01a1ng V<\/b><\/p>\n

                                  B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH\u00a0<\/b><\/p>\n

                                  \u0110i\u1ec1u 14. M\u1ee5c \u0111\u00edch c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                    \n
                                  1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 nhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1:<\/span><\/li>\n
                                  2. a) T\u00e0i s\u1ea3n;<\/span><\/li>\n
                                  3. b) N\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/li>\n
                                  4. c) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n
                                  5. d) Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/li>\n<\/ol>\n

                                    \u0111) L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh;<\/span><\/p>\n

                                      \n
                                    1. e) C\u00e1c lu\u1ed3ng ti\u1ec1n.<\/span><\/li>\n
                                    2. Ngo\u00e0i c\u00e1c th\u00f4ng tin t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin kh\u00e1c trong \u201cB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d nh\u1eb1m gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n

                                      \u0110i\u1ec1u 15. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                        \n
                                      1. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/li>\n
                                      2. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 g\u1ed3m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd (bao g\u1ed3m c\u1ea3 qu\u00fd IV) v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh 6 th\u00e1ng).<\/span><\/li>\n
                                      3. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/span><\/li>\n
                                      4. a) Doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c (v\u00ed d\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng,…) theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n
                                      5. b) Doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 16. \u0110\u1ed1i t\u01b0\u1ee3ng, tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                          \n
                                        1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ol>\n

                                          C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan ho\u1eb7c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u01b0ng ph\u00e1p lu\u1eadt \u0111\u00f3 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 lo\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c.<\/span><\/p>\n

                                            \n
                                          1. Doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i t\u1ed5ng h\u1ee3p c\u1ea3 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi nhau. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i<\/span>
                                            \n<\/span>l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n
                                          2. Vi\u1ec7c l\u1eadp, tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t gi\u1eefa ni\u00ean \u0111\u1ed9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/li>\n
                                          3. Vi\u1ec7c l\u1eadp v\u00e0 k\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec t\u1ea1i ph\u1ea7n ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 v\u00e0 t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

                                            \u0110i\u1ec1u 17. H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n

                                              \n
                                            1. H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                                              – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n

                                              – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

                                              – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

                                              – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

                                                \n
                                              1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/span><\/li>\n
                                              2. a) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, g\u1ed3m:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/p>\n

                                                – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/p>\n

                                                – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/p>\n

                                                – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n

                                                		M\u1eabu s\u1ed1 B 01 – DN<\/span><\/p>\n

                                                M\u1eabu s\u1ed1 B 02 – DN<\/span><\/p>\n

                                                M\u1eabu s\u1ed1 B 03 – DN<\/span><\/p>\n

                                                M\u1eabu s\u1ed1 B 09 – DN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                  \n
                                                1. b) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, g\u1ed3m:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                  – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/p>\n

                                                  – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/p>\n

                                                  – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/p>\n

                                                  – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n

                                                  		M\u1eabu s\u1ed1 B 01 – DNKLT<\/span><\/p>\n

                                                  M\u1eabu s\u1ed1 B 02 – DNKLT<\/span><\/p>\n

                                                  M\u1eabu s\u1ed1 B 03 – DNKLT<\/span><\/p>\n

                                                  M\u1eabu s\u1ed1 B 09 – DNKLT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    \n
                                                  1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 g\u1ed3m:<\/span><\/li>\n
                                                  2. a) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7, g\u1ed3m:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                    – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                    – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                    – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                    – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc<\/span><\/td>\n

                                                    		M\u1eabu s\u1ed1 B 01a – DN<\/span><\/p>\n

                                                    M\u1eabu s\u1ed1 B 02a – DN<\/span><\/p>\n

                                                    M\u1eabu s\u1ed1 B 03a – DN<\/span><\/p>\n

                                                    M\u1eabu s\u1ed1 B 09a – DN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                      \n
                                                    1. b) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c, g\u1ed3m:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                      – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

                                                      – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc<\/span><\/td>\n

                                                      		M\u1eabu s\u1ed1 B 01b – DN<\/span><\/p>\n

                                                      M\u1eabu s\u1ed1 B 02b – DN<\/span><\/p>\n

                                                      M\u1eabu s\u1ed1 B 03b – DN<\/span><\/p>\n

                                                      M\u1eabu s\u1ed1 B 09a – DN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                        \n
                                                      1. Bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c) \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i \u201cM\u00e3 s\u1ed1\u201d ch\u1ec9 ti\u00eau.<\/span><\/li>\n<\/ol>\n

                                                        \u0110i\u1ec1u 18. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                                          \n
                                                        1. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ol>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c b\u1ed5 sung \u0111\u00f3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng n\u1ed9i dung \u0111\u00e3 b\u1ed5 sung so v\u1edbi bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                          Khi b\u1ed5 sung th\u00eam c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u1ec1 c\u00e1c n\u1ed9i dung b\u1ed5 sung \u0111\u00f3 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n. Quy ch\u1ebf ph\u1ea3i n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c b\u1ed5 sung \u0111\u00f3 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 b\u1ed5 sung.<\/span><\/p>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 sung th\u00eam c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                            \n
                                                          1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 d\u1eabn \u0111\u1ebfn kh\u00f4ng th\u1ec3 b\u1ed5 sung th\u00eam ho\u1eb7c c\u1ea7n s\u1eeda \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                                                            \u0110i\u1ec1u 19. Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                                              \n
                                                            1. Th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh, d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t.<\/span><\/li>\n<\/ol>\n

                                                              – Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ea7y \u0111\u1ee7 khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, h\u00ecnh th\u1ee9c v\u00e0 r\u1ee7i ro c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c, vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 c\u00f2n ph\u1ea3i m\u00f4 t\u1ea3 th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

                                                              – Th\u00f4ng tin kh\u00e1ch quan l\u00e0 th\u00f4ng tin khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y kh\u00f4ng thi\u00ean v\u1ecb, ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, kh\u00f4ng b\u1ecb xuy\u00ean t\u1ea1c, kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o c\u0169ng nh\u01b0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh theo h\u01b0\u1edbng c\u00f3 l\u1ee3i ho\u1eb7c kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

                                                              – Kh\u00f4ng c\u00f3 sai s\u00f3t l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 s\u1ef1 b\u1ecf s\u00f3t, nh\u1ea7m l\u1eabn, gian l\u1eadn khi m\u00f4 t\u1ea3 hi\u1ec7n t\u01b0\u1ee3ng, l\u1ef1a ch\u1ecdn, \u00e1p d\u1ee5ng v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin b\u00e1o c\u00e1o. Kh\u00f4ng c\u00f3 sai s\u00f3t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh. Vi\u1ec7c tr\u00ecnh b\u00e0y m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t n\u1ebfu b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch, m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong vi\u1ec7c l\u1ef1a ch\u1ecdn s\u1ed1 li\u1ec7u ph\u00f9 h\u1ee3p trong qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh.<\/span><\/p>\n

                                                                \n
                                                              1. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/li>\n
                                                              2. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu. Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c sai s\u00f3t th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 ho\u1eb7c t\u00ednh ch\u1ea5t ho\u1eb7c c\u1ea3 quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c b\u1ecf s\u00f3t ho\u1eb7c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3.<\/span><\/li>\n
                                                              3. Th\u00f4ng tin ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u.<\/span><\/li>\n
                                                              4. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n, c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n v\u00e0 gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau. Khi doanh nghi\u1ec7p thay \u0111\u1ed5i nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c sang kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 t\u00ednh ch\u1ea5t, s\u1ed1 li\u1ec7u v\u00e0 l\u00fd do vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh c\u00e1c ch\u1ec9 ti\u00eau, kho\u1ea3n m\u1ee5c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i (tr\u1eeb khi vi\u1ec7c n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c).<\/span><\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 20. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/b><\/p>\n

                                                                  \n
                                                                1. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 – Tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam kh\u00e1c c\u00f3 li\u00ean quan. C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
                                                                2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00f3 (t\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c).<\/span><\/li>\n
                                                                3. T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/span><\/li>\n
                                                                4. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/li>\n
                                                                5. a) M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ol>\n

                                                                  (i) Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n ho\u1eb7c d\u1ef1 t\u00ednh b\u00e1n hay s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng;<\/span><\/p>\n

                                                                  (ii) Doanh nghi\u1ec7p n\u1eafm gi\u1eef t\u00e0i s\u1ea3n \u0111\u00f3 ch\u1ee7 y\u1ebfu cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n

                                                                  (iii) Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn thu h\u1ed3i t\u00e0i s\u1ea3n trong th\u1eddi h\u1ea1n t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

                                                                  (iv) T\u00e0i s\u1ea3n l\u00e0 ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, tr\u1eeb khi t\u00e0i s\u1ea3n n\u00e0y b\u1ecb c\u1ea5m trao \u0111\u1ed5i ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n cho m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                                  Nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

                                                                    \n
                                                                  1. b) M\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ol>\n

                                                                    (i) Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng;<\/span><\/p>\n

                                                                    (ii) Doanh nghi\u1ec7p n\u1eafm gi\u1eef kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ee7 y\u1ebfu v\u00ec m\u1ee5c \u0111\u00edch kinh doanh;<\/span><\/p>\n

                                                                    (iii) Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n trong th\u1eddi h\u1ea1n t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

                                                                    (iv) Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ngh\u0129a v\u1ee5 thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n ti\u1ec1n, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ebfn h\u1ea1n tr\u1ea3, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng c\u00e1ch ph\u00e1t h\u00e0nh c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n theo quy\u1ec1n ch\u1ecdn c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c) t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong th\u1eddi h\u1ea1n t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                                    C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (v\u00ed d\u1ee5 nh\u01b0 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed ph\u1ea3i tr\u1ea3 kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n ngay c\u1ea3 khi doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y trong kho\u1ea3ng th\u1eddi gian tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                                    Nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/span><\/p>\n

                                                                    \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n, n\u1ebfu c\u00e1c s\u1ef1 ki\u1ec7n sau \u0111\u00e2y x\u1ea3y ra trong kho\u1ea3ng th\u1eddi gian t\u1eeb sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec nh\u1eefng s\u1ef1 ki\u1ec7n n\u00e0y l\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n

                                                                    – Th\u1ecfa thu\u1eadn gia h\u1ea1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n th\u00e0nh d\u00e0i h\u1ea1n;<\/span><\/p>\n

                                                                    – Kh\u1eafc ph\u1ee5c vi ph\u1ea1m trong th\u1ecfa thu\u1eadn \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n; v\u00e0<\/span><\/p>\n

                                                                    – Ch\u1ee7 n\u1ee3 cho ph\u00e9p \u00e2n h\u1ea1n \u0111\u1ec3 kh\u1eafc ph\u1ee5c vi ph\u1ea1m c\u1ee7a th\u1ecfa thu\u1eadn \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n \u00edt nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                                    \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau n\u00e0y theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                      \n
                                                                    1. c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 khi tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c ph\u1ea3i thanh to\u00e1n trong kho\u1ea3ng th\u1eddi gian tr\u00ean 12 th\u00e1ng \u0111\u1ed1i v\u1edbi t\u1eebng d\u00f2ng ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 khi c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i hay ph\u1ea3i thanh to\u00e1n:<\/span><\/li>\n<\/ol>\n

                                                                      (i) t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, v\u00e0<\/span><\/p>\n

                                                                      (ii) tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                                      \u0110\u1ed3ng th\u1eddi chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u01b0 nhau. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng th\u00ec chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 12 th\u00e1ng.<\/span><\/p>\n

                                                                        \n
                                                                      1. d) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n trong k\u1ef3 tr\u01b0\u1edbc th\u00e0nh t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n trong k\u1ef3 n\u00e0y n\u1ebfu k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, c\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                                      2. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 khi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/span><\/li>\n
                                                                      3. C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c t\u1ea1o ra c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ph\u00e1t hi\u1ec7n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                      4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i t\u1ed5ng h\u1ee3p c\u1ea3 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<\/ol>\n

                                                                        \u0110i\u1ec1u 21. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/b><\/p>\n

                                                                        Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, v\u00ed d\u1ee5 doanh nghi\u1ec7p thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                                                                          \n
                                                                        1. Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ri\u00eang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi.<\/span><\/li>\n
                                                                        2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/li>\n
                                                                        3. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho k\u1ef3 k\u1ebf to\u00e1n k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n: s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng trong k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n tr\u01b0\u1edbc.<\/span><\/li>\n
                                                                        4. Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5:<\/span><\/li>\n
                                                                        5. a) L\u00fd do ph\u1ea3i thay \u0111\u1ed5i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/li>\n
                                                                        6. b) C\u00e1c s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 ph\u1ea7n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 n\u00e0y l\u00e0 c\u1ee7a 12 th\u00e1ng n\u0103m t\u00e0i ch\u00ednh li\u1ec1n tr\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh v\u1ec1 t\u00ednh kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u00f4ng tin c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u00f4ng tin k\u1ef3 so s\u00e1nh theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 – Tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 22. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><\/p>\n

                                                                          Khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, doanh nghi\u1ec7p ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                                                                            \n
                                                                          1. \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi.<\/span><\/li>\n
                                                                          2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p c\u0169 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/li>\n
                                                                          3. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u l\u0169y k\u1ebf k\u1ec3 t\u1eeb \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do khi kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u00f4ng tin c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u00f4ng tin k\u1ef3 so s\u00e1nh theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 – Tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                                                                            \u0110i\u1ec1u 23. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/b><\/p>\n

                                                                              \n
                                                                            1. Nguy\u00ean t\u1eafc chung<\/span><\/li>\n
                                                                            2. a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                              a1) Khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p (doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp, doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp) ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                              a2) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n m\u00e0 doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

                                                                              (i) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng th\u1eddi vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb m\u00ecnh c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp theo gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m s\u00e1p nh\u1eadp.<\/span><\/p>\n

                                                                              (ii) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng th\u1eddi vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p mua nh\u01b0 t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh.<\/span><\/p>\n

                                                                              (iii) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp nh\u01b0 mua m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n.<\/span><\/p>\n

                                                                              a3) X\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

                                                                              (i) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 kh\u00e1c ho\u1eb7c chi tr\u1ea3 th\u00eam ti\u1ec1n ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0,… ho\u1eb7c ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c khi th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c c\u00f4ng c\u1ee5 v\u1ed1n ph\u00e1t h\u00e0nh c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

                                                                              – Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n ph\u00e1t h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh.<\/span><\/p>\n

                                                                              – Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh: Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 nh\u1eadn v\u1ec1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i l\u00e0m gi\u00e1 tr\u1ecb \u01b0u ti\u00ean s\u1eed d\u1ee5ng tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c thanh to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i ho\u1eb7c c\u00f4ng c\u1ee5 v\u1ed1n ph\u00e1t h\u00e0nh ph\u1ee5c v\u1ee5 cho giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 nh\u1eadn v\u1ec1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng \u0111\u00e1ng tin c\u1eady th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c gi\u00e1 tr\u1ecb m\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u00e0 c\u00e1ch t\u00ednh to\u00e1n kh\u00e1c ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u00e1ng tin c\u1eady h\u01a1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh v\u1edbi m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0,… h\u1ea1ch to\u00e1n v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 giao d\u1ecbch b\u00e1n ho\u1eb7c trao \u0111\u1ed5i c\u00e1c t\u00e0i s\u1ea3n n\u00e0y.<\/span><\/p>\n

                                                                              Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh chung cho nhi\u1ec1u t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111em trao \u0111\u1ed5i th\u00ec b\u1eb1ng s\u1ef1 hi\u1ec3u bi\u1ebft c\u1ee7a c\u00e1c b\u00ean t\u1ea1i ng\u00e0y giao d\u1ecbch, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n cho t\u1eebng t\u00e0i s\u1ea3n mang \u0111i trao \u0111\u1ed5i theo m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c c\u00f3 h\u1ec7 th\u1ed1ng (nh\u01b0 ph\u00e2n b\u1ed5 theo gi\u00e1 tr\u1ecb ghi s\u1ed5, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i trao \u0111\u1ed5i t\u1ea1i ng\u00e0y trao \u0111\u1ed5i,…).<\/span><\/p>\n

                                                                              C\u00e1c b\u00ean ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn, \u0111\u00e1ng tin c\u1eady ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m mang \u0111i trao \u0111\u1ed5i c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. C\u00e1c b\u00ean tham gia giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c c\u1ed1 \u00fd \u0111\u1ecbnh gi\u00e1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                              (ii) Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i d\u1eebng ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n m\u00e0 \u0111\u01a1n v\u1ecb ph\u1ea3i mang \u0111i ho\u1eb7c chi ra \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p nh\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 kh\u00e1c, ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n, c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c l\u1ee3i \u00edch kh\u00e1c,… theo gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp. Gi\u00e1 tr\u1ecb ghi s\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 g\u1ed1c tr\u1eeb \u0111i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n ho\u1eb7c b\u1eb1ng nguy\u00ean gi\u00e1 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n

                                                                              a4) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp (gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c l\u1ee3i \u00edch m\u00e0 doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i b\u1ecf ra ho\u1eb7c b\u1ecb gi\u1ea3m \u0111i) so v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n nh\u1eadn v\u1ec1 t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh:<\/span><\/p>\n

                                                                              (i) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 v\u00e0o T\u00e0i kho\u1ea3n 4118 – V\u1ed1n kh\u00e1c v\u00e0 \u0111\u1ecbnh k\u1ef3 k\u1ebft chuy\u1ec3n sang T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp v\u1edbi th\u1eddi gian kh\u00f4ng qu\u00e1 10 n\u0103m, b\u1eaft \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.<\/span><\/p>\n

                                                                              (ii) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh <\/span>\u0111\u01b0\u1ee3c <\/span><\/i>tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n nh\u01b0 c\u00e1c kho\u1ea3n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c b\u1ea5t l\u1ee3i th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh trong giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh.<\/span><\/p>\n

                                                                              a5) Tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u1ec1 mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110,… th\u00ec sau khi nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con, c\u00f4ng ty m\u1eb9 ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 cho k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                              a6) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u1ec1 mua, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110,… khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i li\u00ean quan \u0111\u1ebfn ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n (c\u00f3 th\u1ec3 ph\u00e1t sinh do c\u00f3 l\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9) \u0111\u01b0\u1ee3c doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp h\u1ea1ch to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                              a7) C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch s\u00e1p nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

                                                                                \n
                                                                              1. b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                                b1) Khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p (c\u00e1c doanh nghi\u1ec7p m\u1edbi v\u00e0 doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t) ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                                b2) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n m\u00e0 doanh nghi\u1ec7p m\u1edbi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

                                                                                (i) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p:<\/span><\/p>\n

                                                                                – Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh v\u00e0 vi\u1ec7c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb m\u00ecnh c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t theo gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                                – Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh v\u00e0 vi\u1ec7c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00ec doanh nghi\u1ec7p m\u1edbi ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t theo ph\u01b0\u01a1ng ph\u00e1p mua nh\u01b0 t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh.<\/span><\/p>\n

                                                                                – Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p kh\u00f4ng th\u1ecfa m\u00e3n ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 \u0111\u1ecbnh ngh\u0129a t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t nh\u01b0 mua m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n.<\/span><\/p>\n

                                                                                (ii) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch doanh nghi\u1ec7p: Doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb m\u00ecnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p b\u1ecb chia, t\u00e1ch theo gi\u00e1 tr\u1ecb ghi s\u1ed5 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p b\u1ecb chia, t\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                                b3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p m\u1edbi ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p m\u1edbi s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn v\u1ec1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i l\u00e0m gi\u00e1 tr\u1ecb \u01b0u ti\u00ean s\u1eed d\u1ee5ng tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n ph\u00e1t h\u00e0nh khi t\u00ednh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 nh\u1eadn v\u1ec1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng \u0111\u00e1ng tin c\u1eady th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n l\u00e0 gi\u00e1 ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng c\u1ee5 v\u1ed1n kh\u00f4ng c\u00f3 gi\u00e1 ni\u00eam y\u1ebft th\u00ec s\u1eed d\u1ee5ng theo gi\u00e1 tr\u1ecb m\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u00e0 c\u00e1ch t\u00ednh to\u00e1n kh\u00e1c ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u00e1ng tin c\u1eady h\u01a1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh v\u1edbi m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n.<\/span><\/p>\n

                                                                                b4) C\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ph\u00e1t sinh kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

                                                                                c)Vi\u1ec7c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p trong c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1ebfu c\u00f3 quy \u0111\u1ecbnh kh\u00e1c so v\u1edbi nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

                                                                                  \n
                                                                                1. Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p li\u00ean quan khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc sau:<\/span><\/li>\n
                                                                                2. a) \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n 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<\/ol>\n

                                                                                  a1) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eadn v\u1ec1 t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh trong k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

                                                                                  a2) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eadn v\u1ec1 t\u1eeb doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c doanh nghi\u1ec7p m\u1edbi ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh trong k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

                                                                                  a3) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ecb chia b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

                                                                                  a4) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1ch b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1ch kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

                                                                                    \n
                                                                                  1. b) \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/span><\/li>\n<\/ol>\n

                                                                                    b1) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eadn v\u1ec1 t\u1eeb doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh b\u00e0y v\u00e0o c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

                                                                                    b2) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u1eadn v\u1ec1 t\u1eeb doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c doanh nghi\u1ec7p m\u1edbi t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh b\u00e0y v\u00e0o c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

                                                                                    b3) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb t\u00e1ch \u0111\u01b0\u1ee3c doanh nghi\u1ec7p m\u1edbi t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh b\u00e0y v\u00e0o c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1ch kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

                                                                                      \n
                                                                                    1. c) \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/span><\/li>\n<\/ol>\n

                                                                                      c1) Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ch\u1ec9 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m s\u00e1p nh\u1eadp \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o v\u00e0o trong c\u1ed9t \u201cN\u0103m nay\u201d. C\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

                                                                                      c2) Doanh nghi\u1ec7p m\u1edbi ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean v\u00e0o trong c\u1ed9t \u201cN\u0103m nay\u201d. C\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u. Doanh nghi\u1ec7p b\u1ecb t\u00e1ch kh\u00f4ng c\u00f2n ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a doanh nghi\u1ec7p t\u00e1ch k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00e1ch doanh nghi\u1ec7p \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

                                                                                      \u0110i\u1ec1u 24. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/b><\/p>\n

                                                                                        \n
                                                                                      1. Khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t c\u00e1c d\u1ea5u hi\u1ec7u kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a \u0111\u01a1n v\u1ecb. Doanh nghi\u1ec7p b\u1ecb coi l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n ho\u1eb7c ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n. Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p khi c\u00f3 y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 nghi ng\u1edd l\u1edbn v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/li>\n
                                                                                      2. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/li>\n<\/ol>\n

                                                                                        – Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 vi\u1ec7c c\u1ed5 ph\u1ea7n h\u00f3a m\u1ed9t doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n;<\/span><\/p>\n

                                                                                        – B\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

                                                                                        – Vi\u1ec7c chuy\u1ec3n m\u1ed9t doanh nghi\u1ec7p (c\u00f4ng ty con) th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh) ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n

                                                                                          \n
                                                                                        1. Khi kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n
                                                                                          – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\nM\u1eabu B 01 – DNKLT v\u00e0 tr\u00ecnh b\u00e0y theo m\u1eabu ri\u00eang<\/span><\/td>\n<\/tr>\n
                                                                                          – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\nM\u1eabu B 02 – DNKLT v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu chung t\u01b0\u01a1ng t\u1ef1 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n
                                                                                          – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\nM\u1eabu B 03 – DNKLT v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu chung t\u01b0\u01a1ng t\u1ef1 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n
                                                                                          – Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\nM\u1eabu B 09 – DNKLT v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                            \n
                                                                                          1. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n th\u00e0nh t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/li>\n
                                                                                          2. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n
                                                                                          3. a) T\u1eebng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean kh\u00e1c cam k\u1ebft, b\u1ea3o l\u00e3nh thu h\u1ed3i cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c thu h\u1ed3i di\u1ec5n ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb ch\u00ednh th\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/li>\n
                                                                                          4. b) T\u1eebng kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba cam k\u1ebft, b\u1ea3o l\u00e3nh thanh to\u00e1n cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u1ea1i cho b\u00ean th\u1ee9 ba \u0111\u00f3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch.<\/span><\/li>\n
                                                                                          5. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/li>\n
                                                                                          6. a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n:<\/span><\/li>\n<\/ol>\n

                                                                                            – H\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n sinh h\u1ecdc, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c;<\/span><\/p>\n

                                                                                            – TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb c\u00e1c chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh). \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn theo s\u1ed1 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f2n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

                                                                                            – Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/span><\/p>\n

                                                                                            – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i (gi\u00e1 c\u00f3 th\u1ec3 b\u00e1n tr\u1eeb chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh).<\/span><\/p>\n

                                                                                              \n
                                                                                            1. b) \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 ph\u1ea3i tr\u1ea3 th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 th\u1ecfa thu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                                                                              – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 tr\u1ea3 tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

                                                                                              – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3;<\/span><\/p>\n

                                                                                              – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

                                                                                              – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ghi nh\u1eadn theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110.<\/span><\/p>\n

                                                                                                \n
                                                                                              1. c) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng. Ri\u00eang s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n.<\/span><\/li>\n
                                                                                              2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/li>\n
                                                                                              3. a) Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng tr\u00ean T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n;<\/span><\/li>\n
                                                                                              4. b) Vi\u1ec7c t\u00ednh kh\u1ea5u hao ho\u1eb7c ghi nh\u1eadn t\u1ed5n th\u1ea5t c\u1ee7a TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ph\u1ea3n \u00e1nh hao m\u00f2n l\u0169y k\u1ebf.<\/span><\/li>\n
                                                                                              5. Khi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh sau:<\/span><\/li>\n<\/ol>\n

                                                                                                – Th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn ph\u00e1t sinh trong t\u01b0\u01a1ng lai n\u1ebfu kh\u1ea3 n\u0103ng ph\u00e1t sinh kho\u1ea3n l\u1ed7 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady; Ghi nh\u1eadn ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u (nh\u01b0 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a nh\u00e0 th\u1ea7u,…) nh\u01b0ng ch\u1eafc ch\u1eafn ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

                                                                                                – \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u0169y k\u1ebf thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o thu nh\u1eadp kh\u00e1c (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed kh\u00e1c (n\u1ebfu l\u1ed7);<\/span><\/p>\n

                                                                                                – \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111ang ph\u1ea3n \u00e1nh l\u0169y k\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7);<\/span><\/p>\n

                                                                                                – C\u00e1c kho\u1ea3n chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5 ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft \u0111\u01b0\u1ee3c ghi gi\u1ea3m to\u00e0n b\u1ed9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh li\u00ean quan trong k\u1ef3 t\u00f9y theo t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ghi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong k\u1ef3;<\/span><\/p>\n

                                                                                                – C\u00f4ng ty m\u1eb9 d\u1eebng ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, ph\u1ea7n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

                                                                                                – C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch l\u00e3i, l\u1ed7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c t\u00f9y t\u1eebng kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ghi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

                                                                                                  \n
                                                                                                1. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n v\u00e0 thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u so s\u00e1nh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (tr\u1eeb khi vi\u1ec7c n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c) nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi k\u1ef3 b\u00e1o c\u00e1o c\u0169ng nh\u01b0 ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t, s\u1ed1 li\u1ec7u v\u00e0 l\u00fd do c\u1ee7a vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i. N\u1ebfu kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng mang t\u00ednh so s\u00e1nh th\u00ec doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 v\u00e0 gi\u1ea3i th\u00edch l\u00fd do v\u1ec1 s\u1ef1 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u00f4ng tin c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u00f4ng tin k\u1ef3 so s\u00e1nh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                                                                                  – S\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, thu h\u1ed3i n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

                                                                                                  – Kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ea3 n\u1ee3 vay, n\u1ee3 nh\u00e0 cung c\u1ea5p,…;<\/span><\/p>\n

                                                                                                  – Kh\u1ea3 n\u0103ng thanh to\u00e1n cho ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ea7n c\u00f4ng b\u1ed1 r\u00f5 kh\u1ea3 n\u0103ng m\u1ed7i c\u1ed5 phi\u1ebfu s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c bao nhi\u00eau ti\u1ec1n;<\/span><\/p>\n

                                                                                                  – Th\u1eddi gian ti\u1ebfn h\u00e0nh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

                                                                                                  – L\u00fd do kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c th\u00f4ng tin gi\u1eefa k\u1ef3 b\u00e1o c\u00e1o v\u00e0 k\u1ef3 so s\u00e1nh: Do k\u1ef3 tr\u01b0\u1edbc doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c nh\u01b0ng \u0111\u1ed1i v\u1edbi k\u1ef3 b\u00e1o c\u00e1o, doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n ho\u1eb7c ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng n\u00ean tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

                                                                                                  \u0110i\u1ec1u 25. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                                                                                  Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

                                                                                                  Doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9, t\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 h\u1ee3p nh\u1ea5t ho\u1eb7c t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

                                                                                                  \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u00e1p lu\u1eadt li\u00ean quan c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, b\u00e1n ni\u00ean…) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u00f3.<\/span><\/p>\n

                                                                                                  \u0110i\u1ec1u 26. N\u01a1i nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                                                                                    \n
                                                                                                  1. Vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/li>\n
                                                                                                  2. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                                                  3. Tr\u01b0\u1eddng h\u1ee3p khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec c\u00e1c c\u01a1 quan nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                                                                                                    \u0110i\u1ec1u 27. C\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

                                                                                                      \n
                                                                                                    1. C\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c c\u00f4ng khai quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, ch\u1ee7 n\u1ee3, nh\u00e0 cung c\u1ea5p, nh\u00e0 \u0111\u1ea7u t\u01b0,… c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
                                                                                                    2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u00f4ng khai<\/span><\/li>\n<\/ol>\n

                                                                                                      \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng tin c\u00f4ng b\u1ed1 v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                                                        \n
                                                                                                      1. H\u00ecnh th\u1ee9c c\u00f4ng khai<\/span><\/li>\n<\/ol>\n

                                                                                                        – Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m: l\u00e0 h\u00ecnh th\u1ee9c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c in th\u00e0nh quy\u1ec3n \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng tin c\u00f4ng b\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef \u1ea5n ph\u1ea9m n\u00e0y nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                                                        – Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n: l\u00e0 h\u00ecnh th\u1ee9c doanh nghi\u1ec7p g\u1eedi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u00f3 k\u00e8m theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng tin c\u00f4ng b\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                                                        – Ni\u00eam y\u1ebft: l\u00e0 h\u00ecnh th\u1ee9c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00e1n c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng tin c\u00f4ng b\u1ed1 v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                                                        – \u0110\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (website): l\u00e0 h\u00ecnh th\u1ee9c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p trong \u0111\u00f3 c\u00f3 n\u00eau r\u00f5 \u0111\u01b0\u1eddng d\u1eabn \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                                                        – C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                                                                                          \n
                                                                                                        1. N\u1ed9i dung, th\u1eddi h\u1ea1n c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/span><\/li>\n
                                                                                                        2. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec khi c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ol>\n

                                                                                                          Ch\u01b0\u01a1ng VI<\/b><\/p>\n

                                                                                                          T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N\u00a0<\/b><\/p>\n

                                                                                                          \u0110i\u1ec1u 28. Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/p>\n

                                                                                                            \n
                                                                                                          1. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ed1i thi\u1ec3u c\u00e1c y\u00eau c\u1ea7u chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/li>\n
                                                                                                          2. a) C\u00e1c quy tr\u00ecnh, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t, nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                                                          3. b) Vi\u1ec7c x\u1eed l\u00fd c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n, c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn nhau ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p, kh\u00f4ng tr\u00f9ng l\u1eafp. Khi s\u1eeda ch\u1eefa ph\u1ea3i l\u01b0u l\u1ea1i d\u1ea5u v\u1ebft c\u00e1c n\u1ed9i dung \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/span><\/li>\n
                                                                                                          4. c) Th\u00f4ng tin, d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt, an to\u00e0n v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o m\u1eadt, an to\u00e0n th\u00f4ng tin. H\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f3 kh\u1ea3 n\u0103ng c\u1ea3nh b\u00e1o ho\u1eb7c ng\u0103n ch\u1eb7n vi\u1ec7c can thi\u1ec7p c\u00f3 ch\u1ee7 \u00fd l\u00e0m thay \u0111\u1ed5i th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                                          5. d) Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi \u0111\u01b0\u1ee3c th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u ra theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c b\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, th\u00f4ng tin.<\/span><\/li>\n<\/ol>\n

                                                                                                            \u0111) C\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i ho\u1eb7c s\u1eb5n s\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m c\u00f3 li\u00ean quan khi th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1,…).<\/span><\/p>\n

                                                                                                              \n
                                                                                                            1. e) C\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng c\u1ea5p, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n
                                                                                                            2. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                                                                                              \u0110i\u1ec1u 29. Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/b><\/p>\n

                                                                                                                \n
                                                                                                              1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span><\/li>\n<\/ol>\n

                                                                                                                – Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n chi ti\u1ebft 111, 112, 113, 121, 153, 154, 156, 211, 212, 213 \u0111\u1ec3 chuy\u1ec3n chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3).<\/span><\/p>\n

                                                                                                                – C\u00e1c doanh nghi\u1ec7p l\u00e0 b\u00ean tham gia g\u00f3p v\u1ed1n nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean k\u1ebf to\u00e1n cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh n\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ch\u01b0a k\u1ebft th\u00fac th\u00ec c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft gi\u00e1 tr\u1ecb v\u1ed1n \u0111em \u0111i g\u00f3p v\u1ed1n v\u00e0o h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t) \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 sang TK 2281 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c cho ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1ecba v\u1ecb c\u1ee7a doanh nghi\u1ec7p trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                                – Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 chi ti\u1ebft T\u00e0i kho\u1ea3n 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u1ec1 ph\u1ea7n chi ph\u00ed v\u1ec1 n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110 c\u00f2n ch\u01b0a ho\u00e0n th\u00e0nh sang T\u00e0i kho\u1ea3n 2414 – N\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110.<\/span><\/p>\n

                                                                                                                – Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c v\u1ec1 s\u1ed1 ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u1ec3 chuy\u1ec3n sang T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

                                                                                                                – Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 T\u00e0i kho\u1ea3n 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 s\u1ed1 d\u01b0 T\u00e0i kho\u1ea3n 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u1ec3 chuy\u1ec3n sang T\u00e0i kho\u1ea3n 4118 – V\u1ed1n kh\u00e1c.<\/span><\/p>\n

                                                                                                                  \n
                                                                                                                1. C\u00e1c n\u1ed9i dung kh\u00e1c \u0111ang ph\u1ea3n \u00e1nh chi ti\u1ebft tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan n\u1ebfu kh\u00e1c so v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                                                                  \u0110i\u1ec1u 30. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/p>\n

                                                                                                                    \n
                                                                                                                  1. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n:<\/span><\/li>\n
                                                                                                                  2. a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i c\u1ee5 th\u1ec3 (\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n ho\u1eb7c phi h\u1ed3i t\u1ed1) th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u0111\u00f3. Trong \u0111\u00f3:<\/span><\/li>\n<\/ol>\n

                                                                                                                    – Ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c phi h\u1ed3i t\u1ed1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 – Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t.<\/span><\/p>\n

                                                                                                                    – Ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean b\u1ecb \u1ea3nh h\u01b0\u1edfng m\u00e0 t\u00ednh to\u00e1n \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf t\u1ea1i ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 t\u01b0\u01a1ng \u1ee9ng v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

                                                                                                                      \n
                                                                                                                    1. b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh phi h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/span><\/li>\n
                                                                                                                    2. c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/span><\/li>\n
                                                                                                                    3. C\u00e1c doanh nghi\u1ec7p l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 mua tr\u00e1i phi\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu, n\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 tr\u00e1i phi\u1ebfu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i ph\u00e1t sinh khi mua tr\u00e1i phi\u1ebfu \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                                                                                    4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 kh\u00e1c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00ec k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n sang T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (T\u00e0i kho\u1ea3n 4211) \u0111\u1ed3ng th\u1eddi ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 l\u00fd do v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
                                                                                                                    5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 nh\u01b0ng khi Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Khi ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n ph\u1ea7n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc v\u1edbi s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh t\u1eebng k\u1ef3.<\/span><\/li>\n<\/ol>\n

                                                                                                                      \u0110i\u1ec1u 31. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/b><\/p>\n

                                                                                                                        \n
                                                                                                                      1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf cho c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), Th\u00f4ng t\u01b0 s\u1ed1 75\/2015\/TT-BTC ng\u00e0y 18\/5\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 53\/2016\/TT-BTC ng\u00e0y 21\/3\/2016 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 195\/2012\/TT-BTC ng\u00e0y 15\/11\/2012 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n
                                                                                                                      2. C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c kho\u1ea3n 3.11, kho\u1ea3n 3.12 \u0110i\u1ec1u 21; kho\u1ea3n 3.3 \u0110i\u1ec1u 35; \u0111i\u1ec3m h, i kho\u1ea3n 3 \u0110i\u1ec1u 38; \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 40; \u0111i\u1ec3m c kho\u1ea3n 3.1, \u0111i\u1ec3m d kho\u1ea3n 3.2, \u0111i\u1ec3m e kho\u1ea3n 3.3, \u0111i\u1ec3m d kho\u1ea3n 3.4 \u0110i\u1ec1u 45; \u0111i\u1ec3m k, l, m kho\u1ea3n 3 \u0110i\u1ec1u 47; \u0111i\u1ec3m l kho\u1ea3n 3 \u0110i\u1ec1u 54; kho\u1ea3n 3.2, kho\u1ea3n 3.9 \u0110i\u1ec1u 57; \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 62; \u0111i\u1ec3m p kho\u1ea3n 3 \u0110i\u1ec1u 63; kho\u1ea3n 3.13 \u0110i\u1ec1u 67; \u0110i\u1ec1u 71; \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u 74; \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 77; kho\u1ea3n 3.15, kho\u1ea3n 3.16 \u0110i\u1ec1u 92; \u0111i\u1ec3m m kho\u1ea3n 3 \u0110i\u1ec1u 93; \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 94 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                                                                        C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh. Khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n t\u1ed1i thi\u1ec3u trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Khi doanh nghi\u1ec7p thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u, th\u00f4ng tin so s\u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 khi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                                                                          \n
                                                                                                                        1. C\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban Nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, Thu\u1ebf c\u00e1c T\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/li>\n<\/ol>\n

                                                                                                                          \u00a0<\/span><\/p>\n\n\n\n

                                                                                                                          \n<\/span>N\u01a1i nh\u1eadn:<\/i><\/b>
                                                                                                                          \n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
                                                                                                                          \n<\/span>– Th\u1ee7 t\u01b0\u1edbng v\u00e0 c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
                                                                                                                          \n<\/span>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
                                                                                                                          \n<\/span>– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
                                                                                                                          \n<\/span>– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                                                          \n<\/span>– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                                                          \n<\/span>– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
                                                                                                                          \n<\/span>– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                                                          \n<\/span>– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                                                          \n<\/span>– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
                                                                                                                          \n<\/span>– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
                                                                                                                          \n<\/span>– Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<\/span>
                                                                                                                          \n<\/span>– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                                                                                                                          \n<\/span>– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span>
                                                                                                                          \n<\/span>– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
                                                                                                                          \n<\/span>– Thu\u1ebf c\u00e1c t\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
                                                                                                                          \n<\/span>– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n v\u00e0 Qu\u1ea3n l\u00fd x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
                                                                                                                          \n<\/span>– Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam;<\/span>
                                                                                                                          \n<\/span>– H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;<\/span>
                                                                                                                          \n<\/span>– C\u00f4ng b\u00e1o; C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed: Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                                                                                                          \n<\/span>– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                                                                                                          \n<\/span>– L\u01b0u: VT, QLKT ( \u00a0 b\u1ea3n).<\/span><\/td>\n                                                                                                                          		KT. B\u1ed8 TR\u01af\u1edeNG<\/b>
                                                                                                                          \n<\/b>TH\u1ee8 TR\u01af\u1edeNG<\/b>
                                                                                                                          \n<\/b>
                                                                                                                          \n<\/b>
                                                                                                                          \n<\/b>
                                                                                                                          \n<\/b>
                                                                                                                          \n<\/b>Nguy\u1ec5n \u0110\u1ee9c T\u00e2m<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"
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