{"id":4245,"date":"2026-04-07T22:36:15","date_gmt":"2026-04-07T15:36:15","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4245"},"modified":"2026-04-07T22:36:15","modified_gmt":"2026-04-07T15:36:15","slug":"tong-hop-cac-chinh-sach-moi-ve-ke-toan-thue-va-tien-luong-ap-dung-tu-1-1-2026","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-cac-chinh-sach-moi-ve-ke-toan-thue-va-tien-luong-ap-dung-tu-1-1-2026\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u00e1p d\u1ee5ng t\u1eeb 1-1-2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-1-2026, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u00f3 h\u1ec7 th\u1ed1ng c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00e1ng ch\u00fa \u00fd theo t\u1eebng nh\u00f3m l\u0129nh v\u1ef1c, gi\u00fap \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4246\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong.png\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/04\/chinh-sach-moi-ve-ke-toan-thue-tien-luong-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>Nh\u00f3m ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-1-2026, khung ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, trong \u0111\u00f3 tr\u1ecdng t\u00e2m l\u00e0 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi, thay th\u1ebf h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf. Ri\u00eang c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 1-1-2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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 31 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u00f4ng t\u01b0 75\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u00f4ng t\u01b0 53\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u00f4ng t\u01b0 195\/2012\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><b>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh thay cho B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i \u0110i\u1ec1u 100, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu s\u1ed1 B01-DN) c\u00f9ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, k\u1ec3 t\u1eeb ng\u00e0y 1-1-2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 quy \u0111\u1ecbnh l\u1ea1i h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p t\u1ea1i \u0110i\u1ec1u 17. Theo \u0111\u00f3, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, trong khi c\u00e1c b\u00e1o c\u00e1o c\u00f2n l\u1ea1i v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B01-DN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02-DN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu s\u1ed1 B03-DN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09-DN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, M\u1eabu s\u1ed1 B01-DN kh\u00f4ng c\u00f2n mang t\u00ean \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d m\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ed5i th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d, ph\u1ea3n \u00e1nh s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi.<\/span><\/p>\n<h3><b>\u0110i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f9ng v\u1edbi vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u0169ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c II, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026. C\u00e1c thay \u0111\u1ed5i t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed5i t\u00ean t\u00e0i kho\u1ea3n, b\u1ed5 sung t\u00e0i kho\u1ea3n m\u1edbi v\u00e0 b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, thay \u0111\u1ed5i t\u00ean m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nh\u1eb1m l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t ph\u1ea3n \u00e1nh, ti\u00eau bi\u1ec3u nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 112 \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean t\u1eeb \u201cTi\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u201d th\u00e0nh \u201cTi\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 155 \u0111\u1ed5i t\u1eeb \u201cTh\u00e0nh ph\u1ea9m\u201d th\u00e0nh \u201cS\u1ea3n ph\u1ea9m\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 242 \u0111\u1ed5i t\u1eeb \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d th\u00e0nh \u201cChi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 419 \u0111\u1ed5i t\u1eeb \u201cC\u1ed5 phi\u1ebfu qu\u1ef9\u201d th\u00e0nh \u201cC\u1ed5 phi\u1ebfu mua l\u1ea1i ch\u00ednh m\u00ecnh\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n kh\u00e1c nh\u01b0 138, 158, 244 c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u00ean g\u1ecdi cho th\u1ed1ng nh\u1ea5t v\u1edbi n\u1ed9i dung ph\u1ea3n \u00e1nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 hai, b\u1ed5 sung m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi, \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 215 \u2013 T\u00e0i s\u1ea3n sinh h\u1ecdc, v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u1ee5c v\u1ee5 vi\u1ec7c theo d\u00f5i s\u00fac v\u1eadt nu\u00f4i v\u00e0 c\u00e2y tr\u1ed3ng theo chu k\u1ef3 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 332 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, t\u00e1ch b\u1ea1ch ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 ba, b\u00e3i b\u1ecf nhi\u1ec1u t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft v\u1ec1 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi theo lo\u1ea1i ti\u1ec1n (1111, 1112, 1113, 1121, 1122, 1123\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n v\u1ec1 ch\u1ee9ng kho\u00e1n, c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, chi s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft v\u1ec1 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh, gi\u00e1 th\u00e0nh, mua h\u00e0ng v\u00e0 ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y cho th\u1ea5y xu h\u01b0\u1edbng tinh g\u1ecdn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, \u0111\u1ed3ng th\u1eddi ti\u1ec7m c\u1eadn h\u01a1n v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch, \u0111\u1eb7t ra y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i s\u01a1 \u0111\u1ed3 t\u00e0i kho\u1ea3n, quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p khi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h3><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ec3 t\u1eeb ng\u00e0y 1-1-2026, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 n\u00e0y nh\u1eb1m 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n t\u1ed1i thi\u1ec3u trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u v\u00e0 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i trong ph\u1ea7n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 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 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o th\u00eam d\u01b0 \u0111\u1ecba l\u1ef1a ch\u1ecdn cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, song c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ph\u1ea7n m\u1ec1m v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh khi quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h3><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (VND), 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu ph\u00e1t sinh thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a 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 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn n\u00e0y tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu v\u00e0o:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 v\u00e0 thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 theo c\u00e1c y\u1ebfu t\u1ed1 tr\u00ean, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c xem x\u00e9t:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00edch tr\u1eef.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 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 ph\u00e1t sinh.<\/span><\/p>\n<h3><b>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf m\u1edf t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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 ph\u00e9p 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 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Kh\u00f4ng tr\u00f9ng l\u1eb7p \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, khi th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf m\u1edf t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n. Quy ch\u1ebf n\u00e0y ph\u1ea3i:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; N\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; X\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, th\u00ec \u00e1p d\u1ee5ng nguy\u00ean tr\u1ea1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Ph\u1ee5 l\u1ee5c II, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh tr\u00ean c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026, y\u00eau c\u1ea7u doanh nghi\u1ec7p chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 v\u1ec1 k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n<h3><b>H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 107\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u01a1 s\u1edf thu\u1ed9c B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ea5p t\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng v\u00e0 B\u1ed9 C\u00f4ng an th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u1ea3i b\u1ea3o \u0111\u1ea3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ph\u1ea3n \u00e1nh t\u00e1ch b\u1ea1ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a qu\u1ef9 b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh, g\u1eedi v\u1ec1 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam \u0111\u1ec3 t\u1ed5ng h\u1ee3p, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ef9 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 107\/2025\/TT-BTC g\u00f3p ph\u1ea7n chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m, t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, th\u1ed1ng nh\u1ea5t trong qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h3><b>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 108\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan. C\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 108\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026, \u00e1p d\u1ee5ng cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025.<\/span><\/p>\n<h3><b>H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 101\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u1eb7c th\u00f9, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 101\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 175\/2011\/TT-BTC.<\/span><\/p>\n<h3><b>Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 h\u1ee3p t\u00e1c x\u00e3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Th\u00f4ng t\u01b0 42\/2025\/TT-NHNN quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 h\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng cho Ng\u00e2n h\u00e0ng h\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 42\/2025\/TT-NHNN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026; vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2027.<\/span><\/p>\n<h2><b>Nh\u00f3m ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2026<\/b><\/h2>\n<h3><b>Thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i), c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng thu nh\u1eadp kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa: v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1: n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><b>B\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">[3.1] Thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m a, Kho\u1ea3n 3, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n kh\u00f4ng bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Kho\u1ea3n thu li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), c\u1ed5 phi\u1ebfu qu\u1ef9, c\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00e1c kho\u1ea3n thu kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[3.2] Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m p, kho\u1ea3n 2, \u0110i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) \u0111\u01b0\u1ee3c b\u1ed5 sung l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh trong h\u1ee3p \u0111\u1ed3ng BCC, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Chia b\u1eb1ng doanh thu ho\u1eb7c b\u1eb1ng s\u1ea3n ph\u1ea9m: doanh thu t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n doanh thu ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Chia b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf: c\u00e1c b\u00ean c\u1eed m\u1ed9t b\u00ean \u0111\u1ea1i di\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u1ec3 ph\u00e2n chia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Chia b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf: b\u00ean \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i.<\/span><\/p>\n<h3><b>B\u1ed5 sung thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3, \u0110i\u1ec1u 4, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, Ch\u00ednh ph\u1ee7 b\u1ed5 sung nh\u00f3m thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN, g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; D\u1ecbch v\u1ee5 tho\u00e1t l\u0169, ng\u0103n l\u0169.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; D\u1ecbch v\u1ee5 ng\u0103n tri\u1ec1u c\u01b0\u1eddng, ng\u0103n m\u1eb7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; D\u1ecbch v\u1ee5 r\u1eeda m\u1eb7n, r\u1eeda ph\u00e8n, gi\u1eef ng\u1ecdt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt n\u00eau tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam, l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<h3><b>Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m b, Kho\u1ea3n 4, \u0110i\u1ec1u 4, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m, k\u1ec3 t\u1eeb khi ph\u00e1t sinh thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, theo Kho\u1ea3n 2, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP, th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung th\u00eam \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu h\u1eb9p th\u1eddi gian mi\u1ec5n thu\u1ebf, nh\u1eb1m l\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam khi h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/span><\/p>\n<h3><b>Kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c tr\u1eeb<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 9, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Mua nhi\u1ec1u l\u1ea7n trong ng\u00e0y c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi b\u00e1n, m\u1ed7i l\u1ea7n d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho NL\u0110 mua h\u1ed9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ C\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh, quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ NL\u0110 thanh to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 doanh nghi\u1ec7p ho\u00e0n \u1ee9ng l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ch\u01b0a thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed: v\u1eabn \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean, n\u1ebfu khi thanh to\u00e1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed t\u1ea1i k\u1ef3 ph\u00e1t sinh thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ec3 c\u1ea3 \u0111\u00e3 qua thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: K\u1ec3 t\u1eeb 1\/1\/2026, h\u1ed9 kinh doanh nh\u1ecf l\u1ebb s\u1ebd \u0111\u00f3ng thu\u1ebf theo c\u00e1ch n\u00e0o?<\/span><\/p>\n<h3><b>4 ti\u00eau ch\u00ed doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 33\/2025\/TT-BKHCN (hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2026), doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN khi \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t m\u1ed9t trong 4 ti\u00eau ch\u00ed sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1) S\u1eed d\u1ee5ng chip b\u00e1n d\u1eabn li\u00ean quan \u0111\u1ebfn Vi\u1ec7t Nam: S\u1eed d\u1ee5ng ch\u00edp b\u00e1n d\u1eabn c\u00f3 thi\u1ebft k\u1ebf thu\u1ed9c s\u1edf h\u1eefu ch\u1ee7 th\u1ec3 Vi\u1ec7t Nam ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, \u0111\u00f3ng g\u00f3i, ki\u1ec3m th\u1eed t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) Ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o: C\u00f3 b\u1ed9 ph\u1eadn ho\u1eb7c nh\u00e2n l\u1ef1c R&amp;D \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, tr\u00ecnh \u0111\u1ed9, t\u1ef7 l\u1ec7 lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u00e0 m\u1ee9c chi cho R&amp;D theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3) Thi\u1ebft k\u1ebf s\u1ea3n ph\u1ea9m t\u1ea1i Vi\u1ec7t Nam: S\u1ea3n ph\u1ea9m c\u1ee7a d\u1ef1 \u00e1n c\u00f3 thi\u1ebft k\u1ebf thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ch\u00ednh doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u1ea1o ra th\u00f4ng qua t\u1ef1 thi\u1ebft k\u1ebf, thu\u00ea thi\u1ebft k\u1ebf ho\u1eb7c mua thi\u1ebft k\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(4) Ph\u00e1t tri\u1ec3n chu\u1ed7i cung \u1ee9ng trong n\u01b0\u1edbc v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7: C\u00f3 t\u1ef7 l\u1ec7 doanh nghi\u1ec7p Vi\u1ec7t Nam tham gia chu\u1ed7i cung \u1ee9ng v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 cho \u00edt nh\u1ea5t m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p Vi\u1ec7t Nam theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><b>Nh\u00f3m ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2026<\/b><\/h2>\n<h3><b>T\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP, quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng v\u00e0 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-1-2026, thay th\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 74\/2024\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, t\u1eeb ng\u00e0y 1-1-2026, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; V\u00f9ng I: 5.310.000 \u0111\u1ed3ng\/th\u00e1ng; 25.500 \u0111\u1ed3ng\/gi\u1edd (t\u0103ng 350.000 \u0111\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; V\u00f9ng II: 4.730.000 \u0111\u1ed3ng\/th\u00e1ng; 22.700 \u0111\u1ed3ng\/gi\u1edd (t\u0103ng 320.000 \u0111\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; V\u00f9ng III: 4.140.000 \u0111\u1ed3ng\/th\u00e1ng; 20.000 \u0111\u1ed3ng\/gi\u1edd (t\u0103ng 280.000 \u0111\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; V\u00f9ng IV: 3.700.000 \u0111\u1ed3ng\/th\u00e1ng; 17.800 \u0111\u1ed3ng\/gi\u1edd (t\u0103ng 250.000 \u0111\u1ed3ng)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, bao g\u1ed3m doanh nghi\u1ec7p, c\u01a1 quan, t\u1ed5 ch\u1ee9c, h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&gt;&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/fast.com.vn\/muc-luong-toi-thieu-vung-moi-nhat\/\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng 2026 t\u0103ng bao nhi\u00eau so v\u1edbi 2025?<\/span><\/a><\/p>\n<h3><b>\u0110i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-1-2026, khi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u0103ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng. Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i thang, b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u m\u1edbi t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h3><b>T\u0103ng chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan c\u1ee7a doanh nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1eeb n\u0103m 2026 kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n k\u00e9o theo chi ph\u00ed \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c nh\u01b0 BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n l\u1ea1i qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1t sinh khi b\u1ecb thanh tra, ki\u1ec3m tra lao \u0111\u1ed9ng \u2013 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h3><b>R\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng n\u1ebfu \u0111ang th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng m\u1edbi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, c\u00e1c n\u1ed9i dung v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung li\u00ean quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, s\u1eeda \u0111\u1ed5i \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-1-2026, h\u00e0ng lo\u1ea1t ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 si\u1ebft ch\u1eb7t y\u00eau c\u1ea7u v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf, m\u00e0 c\u00f2n \u0111\u1eb7t ra ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 h\u1ed3 s\u01a1 lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng ph\u00e1p l\u00fd m\u1edbi. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh n\u1ed9i b\u1ed9, c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch k\u1ecbp th\u1eddi \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u00e0 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh t\u1eeb n\u0103m 2026 tr\u1edf \u0111i.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: D\u01b0\u01a1ng Th\u00fay<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-cac-chinh-sach-moi-ve-ke-toan-thue-va-tien-luong-ap-dung-tu-1-1-2026\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" 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B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u00f3 h\u1ec7 th\u1ed1ng c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00e1ng ch\u00fa \u00fd theo t\u1eebng&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>T\u1ed5ng h\u1ee3p c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u00e1p d\u1ee5ng t\u1eeb 1-1-2026 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u00e1p d\u1ee5ng t\u1eeb 1-1-2026. 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