{"id":232593,"date":"2021-04-26T14:55:36","date_gmt":"2021-04-26T07:55:36","guid":{"rendered":"https:\/\/gtax.vn\/?p=232593"},"modified":"2024-10-30T11:07:58","modified_gmt":"2024-10-30T04:07:58","slug":"so-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/","title":{"rendered":"C\u00e1c lo\u1ea1i s\u1ed5 doanh nghi\u1ec7p c\u1ea7n l\u1eadp"},"content":{"rendered":"<p><span id=\"Co_rat_nhieu_so_sach_theo_qui_dinh_doanh_nghiep_can_phai_lap_luu_tru_va_cung_cap_khi_co_yeu_cau_cua_co_quan_co_tham_quyen_Ke_toan_Gtax_xin_tong_hop_va_chia_se_de_ban_doc_tham_khao_mot_so_so_sach_thuong_dung_nhu_sau_So_co_dong_so_quan_ly_lao_dong_so_ke_toan\">C\u00f3 r\u1ea5t nhi\u1ec1u s\u1ed5 s\u00e1ch theo qui \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. K\u1ebf to\u00e1n Gtax xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o m\u1ed9t s\u1ed1 s\u1ed5 s\u00e1ch th\u01b0\u1eddng d\u00f9ng nh\u01b0 sau: S\u1ed5 c\u1ed5 \u0111\u00f4ng, s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng, s\u1ed5 k\u1ebf to\u00e1n, s\u1ed5 doanh nghi\u1ec7p\u2026<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#Nhung_loai_so_doanh_nghiep_can_phai_lap\" >Nh\u1eefng lo\u1ea1i s\u1ed5 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_dang_ky_co_dong\" >S\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_ke_toan\" >S\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_quan_ly_lao_dong\" >S\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_thong_ke_tai_nan_lao_dong\" >S\u1ed5 th\u1ed1ng k\u00ea tai n\u1ea1n lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_theo_doi_phuong_tien_PCCC\" >S\u1ed5 theo d\u00f5i ph\u01b0\u01a1ng ti\u1ec7n PCCC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#So_ke_toan_trong_doanh_nghiep_sieu_nho_va_nho\" >S\u1ed5 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 nh\u1ecf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#Noi_dung_trong_So_ke_toan\" >N\u1ed9i dung trong S\u1ed5 k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#Quan_ly_so_ke_toan\" >Qu\u1ea3n l\u00fd s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#Cach_mo_ghi_so_ke_toan\" >C\u00e1ch m\u1edf, ghi s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/so-doanh-nghiep\/#Sua_chua_so_ke_toan\" >S\u1eeda ch\u1eefa s\u1ed1 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_loai_so_doanh_nghiep_can_phai_lap\"><\/span>Nh\u1eefng lo\u1ea1i s\u1ed5 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"So_dang_ky_co_dong\"><\/span>S\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u gi\u1eef\u00a0<a href=\"https:\/\/gtax.vn\/english\/so-dang-ky-co-dong-cua-loai-hinh-cong-ty-co-phan\/\" target=\"_blank\" rel=\"nofollow noopener\" data-schema-attribute=\"\">S\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng<\/a> trong C\u00f4ng ty c\u1ed5 ph\u1ea7n (S\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean trong C\u00f4ng ty TNHH 2 TV tr\u1edf l\u00ean) k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p>S\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, t\u1eadp d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u1ea3 hai lo\u1ea1i n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_ke_toan\"><\/span>S\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 s\u1ed5 d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian c\u00f3 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p. C\u00f3 2 lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n: s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n<figure id=\"attachment_232598\" aria-describedby=\"caption-attachment-232598\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232598 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/so-ke-toan-629x420-1.jpg\" alt=\"C\u00e1c lo\u1ea1i s\u1ed5 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/so-ke-toan-629x420-1.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/so-ke-toan-629x420-1-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232598\" class=\"wp-caption-text\"><em>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 s\u1ed5 d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh<\/em><\/figcaption><\/figure>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 ki\u1ec3m tra, d\u1ec5 ki\u1ec3m so\u00e1t v\u00e0 d\u1ec5 \u0111\u1ed1i chi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_quan_ly_lao_dong\"><\/span>S\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp S\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p, nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u00e0o S\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_thong_ke_tai_nan_lao_dong\"><\/span>S\u1ed5 th\u1ed1ng k\u00ea tai n\u1ea1n lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ph\u1ea3i thu th\u1eadp, l\u01b0u tr\u1eef th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh tai n\u1ea1n lao \u0111\u1ed9ng x\u1ea3y ra t\u1ea1i c\u01a1 s\u1edf c\u1ee7a m\u00ecnh v\u00e0 l\u1eadp S\u1ed5 th\u1ed1ng k\u00ea tai n\u1ea1n lao \u0111\u1ed9ng theo t\u1eebng n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_theo_doi_phuong_tien_PCCC\"><\/span>S\u1ed5 theo d\u00f5i ph\u01b0\u01a1ng ti\u1ec7n PCCC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u1ed5 theo d\u00f5i ph\u01b0\u01a1ng ti\u1ec7n ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y;\u00a0S\u1ed5 theo d\u00f5i c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n, b\u1ed3i d\u01b0\u1ee1ng, hu\u1ea5n luy\u1ec7n nghi\u1ec7p v\u1ee5 ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y c\u01a1 s\u1edf, chuy\u00ean ng\u00e0nh;<\/p>\n<p>Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 s\u1edf c\u00f3 nguy hi\u1ec3m v\u1ec1 ch\u00e1y, n\u1ed5 ho\u1eb7c c\u01a1 s\u1edf thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd v\u1ec1 ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd, theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y c\u1ee7a c\u01a1 s\u1edf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_ke_toan_trong_doanh_nghiep_sieu_nho_va_nho\"><\/span>S\u1ed5 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 nh\u1ecf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong c\u00e1c lo\u1ea1i s\u1ed5 Gtax v\u1eeba li\u1ec7t k\u00ea \u1edf tr\u00ean th\u00ec d\u00f9 l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf ho\u1eb7c nh\u1ecf nh\u01b0ng c\u00e1c doanh nghi\u1ec7p n\u00e0y v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n, \u0111\u00e2y l\u00e0 s\u1ed5 quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c d\u1ea1ng n\u00e0y. K\u1ebf to\u00e1n Gtax xin chia s\u1ebb nh\u1eefng \u0111i\u1ec3m ch\u00ednh li\u00ean quan \u0111\u1ebfn S\u1ed5 doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i nh\u01b0 sau:<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_trong_So_ke_toan\"><\/span>N\u1ed9i dung trong S\u1ed5 k\u1ebf to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Ng\u00e0y, th\u00e1ng, n\u0103m ghi s\u1ed5;<\/li>\n<li>S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5;<\/li>\n<li>T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/li>\n<li>S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<figure id=\"attachment_232597\" aria-describedby=\"caption-attachment-232597\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232597 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/chi-tiet-so-ke-toan-607x420-1.jpg\" alt=\"S\u1ed5 k\u1ebf to\u00e1n l\u00e0 s\u1ed5 d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh\" width=\"680\" height=\"471\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/chi-tiet-so-ke-toan-607x420-1.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/chi-tiet-so-ke-toan-607x420-1-300x208.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232597\" class=\"wp-caption-text\"><em>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3\u00a0t\u00ean \u0111\u01a1n v\u1ecb; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5;<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_so_ke_toan\"><\/span>Qu\u1ea3n l\u00fd s\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n gi\u1eef v\u00e0 ghi s\u1ed5.<\/li>\n<li>S\u1ed5 k\u1ebf to\u00e1n giao cho nh\u00e2n vi\u00ean n\u00e0o th\u00ec nh\u00e2n vi\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng \u0111i\u1ec1u ghi trong s\u1ed5 v\u00e0 vi\u1ec7c gi\u1eef s\u1ed5 trong su\u1ed1t th\u1eddi gian d\u00f9ng s\u1ed5.<\/li>\n<li>Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean gi\u1eef v\u00e0 ghi s\u1ed5 ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0\u00a0 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd x\u00e1c nh\u1eadn.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_mo_ghi_so_ke_toan\"><\/span><span style=\"font-size: 20.15999984741211px;\">C\u00e1ch m\u1edf, ghi s\u1ed5 k\u1ebf to\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong><em>M\u1edf s\u1ed5:<\/em><\/strong><\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 doanh nghi\u1ec7p k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n<p>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd duy\u1ec7t c\u00e1c s\u1ed5 k\u1ebf to\u00e1n. S\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ho\u1eb7c \u0111\u1ec3 t\u1edd r\u1eddi. C\u00e1c t\u1edd s\u1ed5 khi d\u00f9ng xong ph\u1ea3i \u0111\u00f3ng th\u00e0nh quy\u1ec3n \u0111\u1ec3 l\u01b0u tr\u1eef.<\/p>\n<ul>\n<li><strong><em>Ghi s\u1ed5:<\/em><\/strong><\/li>\n<\/ul>\n<p>Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ecdi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd ch\u1ee9ng minh.<\/p>\n<ul>\n<li><strong><em>Kh\u00f3a s\u1ed5:<\/em><\/strong><\/li>\n<\/ul>\n<p>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_chua_so_ke_toan\"><\/span>S\u1eeda ch\u1eefa s\u1ed1 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t m\u00e0 ph\u1ea3i s\u1eeda ch\u1eefa theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u00e2y:<\/p>\n<figure id=\"attachment_232596\" aria-describedby=\"caption-attachment-232596\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232596\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bookkeeping-accounting-so-ke-toan-4-2.jpg\" alt=\"S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3\u00a0t\u00ean \u0111\u01a1n v\u1ecb; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5;\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bookkeeping-accounting-so-ke-toan-4-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bookkeeping-accounting-so-ke-toan-4-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232596\" class=\"wp-caption-text\"><em>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3\u00a0t\u00ean \u0111\u01a1n v\u1ecb; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5;<\/em><\/figcaption><\/figure>\n<ol>\n<li>Ghi c\u1ea3i ch\u00ednh b\u1eb1ng c\u00e1ch g\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng th\u1eb3ng v\u00e0o ch\u1ed7 sai v\u00e0 ghi s\u1ed1 ho\u1eb7c ch\u1eef \u0111\u00fang \u1edf ph\u00eda tr\u00ean v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/li>\n<li>Ghi s\u1ed1 \u00e2m b\u1eb1ng c\u00e1ch ghi l\u1ea1i s\u1ed1 sai b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c ghi l\u1ea1i s\u1ed1 sai trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n, sau \u0111\u00f3 ghi l\u1ea1i s\u1ed1 \u0111\u00fang v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/li>\n<li>Ghi \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch l\u1eadp \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh\u201d v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 doanh nghi\u1ec7p k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00f3.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, vi\u1ec7c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p l\u1eadp \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh\u201d v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/p>\n<p><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd:<\/em><\/span> tuy\u1ec7t \u0111\u1ed1i\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi sai.<\/p>\n<\/div>\n<p><em>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1\u00a0<strong>C\u00e1c lo\u1ea1i s\u1ed5 doanh nghi\u1ec7p c\u1ea7n l\u1eadp<\/strong><\/em>,\u00a0<em>\u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i &amp; quy\u1ebft to\u00e1n thu\u1ebf\u00a0c\u1ee7a ch\u00fang t\u00f4i. M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:\u00a0<\/em><\/p>\n<p><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00f3 r\u1ea5t nhi\u1ec1u s\u1ed5 s\u00e1ch theo qui \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. K\u1ebf to\u00e1n Gtax xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o m\u1ed9t s\u1ed1 s\u1ed5 s\u00e1ch th\u01b0\u1eddng d\u00f9ng nh\u01b0 sau: S\u1ed5 c\u1ed5 \u0111\u00f4ng, s\u1ed5 qu\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":232598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[839],"class_list":["post-232593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-so-ke-toan"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232593"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=232593"}],"version-history":[{"count":23,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232593\/revisions"}],"predecessor-version":[{"id":234562,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232593\/revisions\/234562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232598"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}