{"id":232620,"date":"2021-04-27T10:42:49","date_gmt":"2021-04-27T03:42:49","guid":{"rendered":"https:\/\/gtax.vn\/?p=232620"},"modified":"2024-10-30T10:59:49","modified_gmt":"2024-10-30T03:59:49","slug":"bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<p>K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft\u00a0&#8220;Nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn <strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>&#8220;, qua b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m c\u0169ng nh\u01b0 c\u00e1ch \u00e1p d\u1ee5ng t\u1eebng lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, b\u00ean c\u1ea1nh \u0111\u00f3 b\u1ea1n \u0111\u1ecdc c\u0169ng bi\u1ebft v\u00e0 ph\u00f2ng tr\u00e1nh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m v\u00e0 m\u1ee9c ph\u1ea1t li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y.<\/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\/bao-cao-tai-chinh\/#Bao_cao_tai_chinh_la_gi\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_tai_chinh\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Bo_ho_so_bao_cao_tai_chinh_co_gi\" >B\u1ed9 h\u1ed3 s\u01a1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Noi_dung_trong_BCTC_gom_nhung_gi\" >N\u1ed9i dung trong BCTC g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Ky_va_doi_tuong_lap_bao_cao_tai_chinh\" >K\u1ef3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Ky_lap_bao_cao_tai_chinh_nam\" >K\u1ef3 l\u1eadp\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Ky_lap_bao_cao_tai_chinh_giua_nien_do\" >K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Ky_lap_bao_cao_tai_chinh_khac\" >K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Bao_cao_tai_chinh_hop_nhat\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Khai_niem_Bao_cao_tai_chinh_hop_nhat\" >Kh\u00e1i ni\u1ec7m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/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\/bao-cao-tai-chinh\/#Muc_dich_cua_Bao_cao_tai_chinh_hop_nhat\" >M\u1ee5c \u0111\u00edch c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Doi_tuong_phai_lap_bao_cao_tai_chinh_hop_nhat\" >\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Thoi_han_nop_va_cong_khai_BCTC_hop_nhat\" >Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00f4ng khai BCTC h\u1ee3p nh\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Bieu_mau_bao_cao_tai_chinh\" >Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Hanh_vi_vi_pham_ve_bao_cao_tai_chinh\" >H\u00e0nh vi vi ph\u1ea1m v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Vi_pham_ve_lap_va_trinh_bay_bao_cao_tai_chinh\" >Vi ph\u1ea1m v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Vi_pham_ve_nop_va_cong_khai_bao_cao_tai_chinh\" >Vi ph\u1ea1m v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Thu_thuat_hay_dung_de_%E2%80%9Clach%E2%80%9D_trong_BCTC\" >Th\u1ee7 thu\u1eadt hay d\u00f9ng \u0111\u1ec3 &#8220;l\u00e1ch&#8221; trong BCTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_danh_bai_thi_truong\" >L\u1ee3i nhu\u1eadn \u0111\u00e1nh b\u1ea1i th\u1ecb tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_cao_nhung_khong_duoc_doi_thu_cung_nganh_vi_ne\" >L\u1ee3i nhu\u1eadn cao nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed1i th\u1ee7 c\u00f9ng ng\u00e0nh v\u1ecb n\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_ao\" >L\u1ee3i nhu\u1eadn \u1ea3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_rat_cao_truoc_cac_dot_phat_hanh\" >L\u1ee3i nhu\u1eadn r\u1ea5t cao tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t ph\u00e1t h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_tu_cac_giao_dich_dang_ngo\" >L\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u00e1ng ng\u1edd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_thay_doi_lien_tuc\" >L\u1ee3i nhu\u1eadn thay \u0111\u1ed5i li\u00ean t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_gan_voi_cac_dot_thanh_ly_tai_san_kha_nghi\" >L\u1ee3i nhu\u1eadn g\u1eafn v\u1edbi c\u00e1c \u0111\u1ee3t thanh l\u00fd t\u00e0i s\u1ea3n kh\u1ea3 nghi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Loi_nhuan_cao_dot_bien_vao_quy_I_va_quy_III\" >L\u1ee3i nhu\u1eadn cao \u0111\u1ed9t bi\u1ebfn v\u00e0o qu\u00fd I v\u00e0 qu\u00fd III<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Thay_ke_toan_truong_lien_tuc\" >Thay k\u1ebf to\u00e1n tr\u01b0\u1edfng li\u00ean t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/#Thay_doi_chinh_sach_ban_hang\" >Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_la_gi\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00e1o c\u00e1o\u00a0cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ea1n nh\u01b0: doanh thu, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n, n\u1ee3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, d\u00f2ng ti\u1ec1n\u2026<\/p>\n<figure id=\"attachment_232629\" aria-describedby=\"caption-attachment-232629\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232629 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Financial-statement-bao-cao-tai-chinh-2-1.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"680\" height=\"425\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Financial-statement-bao-cao-tai-chinh-2-1.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Financial-statement-bao-cao-tai-chinh-2-1-300x188.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232629\" class=\"wp-caption-text\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o\u00a0cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_tai_chinh\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p <strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> n\u0103m c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a DNTN, C\u00f4ng ty h\u1ee3p danh: ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/li>\n<\/ul>\n<blockquote><p><em>V\u00ed d\u1ee5:<\/em> Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2020 c\u1ee7a c\u00f4ng ty K\u1ebf to\u00e1n Gtax ch\u1eadm nh\u1ea5t s\u1ebd l\u00e0 ng\u00e0y <strong>30\/03\/2021<\/strong>.<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Bo_ho_so_bao_cao_tai_chinh_co_gi\"><\/span>B\u1ed9 h\u1ed3 s\u01a1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u1ed9 h\u1ed3 s\u01a1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qui \u0111\u1ecbnh g\u1ed3m nh\u1eefng lo\u1ea1i sau:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/li>\n<li>B\u1ea3ng k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u1ea3ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li><span style=\"color: #555555;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<li>C\u00e1c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf:<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_BCTC_gom_nhung_gi\"><\/span>N\u1ed9i dung trong BCTC g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd ph\u1ea3i cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin ch\u00ednh nh\u01b0 sau<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>T\u00e0i s\u1ea3n<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n<li>Doanh thu, thu nh\u1eadp kh\u00e1c;<\/li>\n<li>Chi ph\u00ed kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c<\/li>\n<li>L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo qui \u0111\u1ecbnh<\/li>\n<li>C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan<\/li>\n<li>D\u00f2ng ti\u1ec1n v\u00e0 lu\u00e2n chuy\u1ec3n d\u00f2ng ti\u1ec1n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>Ngo\u00e0i ra doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u1ea3i cung c\u1ea5m th\u00eam th\u00f4ng tin trong \u2018\u2019Thuy\u1ebft minh BCTC\u201d \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u00e2n c\u00e1c nghi\u1ec7p v\u1ee5 kinh th\u1ebf ph\u00e1t sinh nh\u01b0:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/li>\n<li>H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/li>\n<li>Nguy\u00ean t\u1eafc ghi nh\u1eadn,<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1, h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li>\u00a0\u2026..<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ky_va_doi_tuong_lap_bao_cao_tai_chinh\"><\/span>K\u1ef3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ky_lap_bao_cao_tai_chinh_nam\"><\/span><em>K\u1ef3 l\u1eadp\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC n\u0103m<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n sau khi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span><\/em>\u00a0Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean hay k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 ng\u1eafn h\u01a1n ho\u1eb7c d\u00e0i h\u01a1n 12 th\u00e1ng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\">H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p thu\u1ed9c c\u00e1c ng\u00e0nh v\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ph\u1ea3i l\u1eadp theo d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7.<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Ky_lap_bao_cao_tai_chinh_giua_nien_do\"><\/span><em>K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC gi\u1eefa ni\u00ean \u0111\u1ed9<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">K\u1ef3 l\u1eadp BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 bao\u00a0g\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.<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i, \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9;<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c).<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c. Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1ef1a ch\u1ecdn d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh n\u1ebfu kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Ky_lap_bao_cao_tai_chinh_khac\"><\/span><em>K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC kh\u00e1c<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp BCTC\u00a0theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c \u00a0(tu\u1ea7n, th\u00e1ng, 6 th\u00e1ng, 9 th\u00e1ng\u2026) theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li><span style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n th\u00ec ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ri\u00eang \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf \u0111\u00e3 bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00e3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1edbi nhau.<\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<figure id=\"attachment_232598\" aria-describedby=\"caption-attachment-232598\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img 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>C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n sau khi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_hop_nhat\"><\/span><span id=\"Bao-cao-tai-chinh-hop-nhat-la-gi-Doi-tuong-cua-bao-cao-hop-nhat\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_Bao_cao_tai_chinh_hop_nhat\"><\/span><span id=\"Bao-cao-tai-chinh-hop-nhat-la-gi-Doi-tuong-cua-bao-cao-hop-nhat\">Kh\u00e1i ni\u1ec7m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 BCTC \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p b\u00ecnh th\u01b0\u1eddng. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb c\u1ee7a c\u00f4ng ty m\u1eb9 (l\u00e0 c\u00f4ng ty c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con) v\u00e0 c\u00f4ng ty con(l\u00e0 c\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9)) theo quy \u0111\u1ecbnh.<\/p>\n<p>Th\u01b0\u1eddng th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t trong c\u00e1c T\u1eadp \u0111o\u00e0n bao g\u1ed3m c\u00e1c c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con ho\u1ea1t \u0111\u1ed9ng song song.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_cua_Bao_cao_tai_chinh_hop_nhat\"><\/span>M\u1ee5c \u0111\u00edch c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>T\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y to\u00e0n c\u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\u00a0s\u1ebd ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp.<\/li>\n<li>Cung c\u1ea5p c\u00e1c th\u00f4ng tin \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh kinh doanh, d\u00f2ng ti\u1ec1n &#8230; trong n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 qua v\u00e0 d\u1ef1 \u0111o\u00e1n trong t\u01b0\u01a1ng lai.<\/li>\n<li>L\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u00f3 c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_bao_cao_tai_chinh_hop_nhat\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft \u1edf c\u00f4ng ty con (c\u00f3 th\u1ec3 l\u00e0 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t c\u00f4ng ty con kh\u00e1c).<\/li>\n<li>T\u1ea5t c\u1ea3 c\u00e1c t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f3 c\u00f4ng ty con c\u0169ng ph\u1ea3i l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_va_cong_khai_BCTC_hop_nhat\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00f4ng khai BCTC h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p\u00a0v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd 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.<\/li>\n<li>Th\u1eddi h\u1ea1n c\u00f4ng khai trong v\u00f2ng 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Bieu_mau_bao_cao_tai_chinh\"><\/span>Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc Danh s\u00e1ch c\u00e1c m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Th\u00f4ng <span style=\"font-size: 0px; color: #ff0000;\"><a href=\"https:\/\/www.cialisweb.tw\/\" rel=\"nofollow noopener\" target=\"_blank\">\u7280\u5229\u58eb<\/a><br \/>\n<\/span>t\u01b0 200\/2014\/TT-BTC.\u00a0(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u00a0ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i\u00a0\u00a0Ch\u00ednh)<\/p>\n<table style=\"width: 100%; height: 1037px;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"width: 6.60264105642257%; height: 49px;\">\n<p align=\"center\"><span style=\"color: #0000ff;\"><strong>STT<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 49px;\">\n<p align=\"center\"><span style=\"color: #0000ff;\"><strong>T\u00caN BI\u1ec2U M\u1eaaU<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 16.686674669867948%; height: 49px;\">\n<p align=\"center\"><span style=\"color: #0000ff;\"><strong>T\u1ea2I V\u1ec0<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B01 \u2013 DNB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-01-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B01 \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B01\/CDH\u0110 \u2013 DNKLTB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-01_CDH%C4%90-%E2%80%93-DNKLT.doc\" target=\"_blank\" rel=\"nofollow noopener\">B01\/CDH\u0110 \u2013 DNKLT<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B02 \u2013 DNB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-02-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B02 \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 106px;\">\n<td style=\"width: 6.60264105642257%; height: 106px;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 106px;\">M\u1eabu s\u1ed1 B03 \u2013 DN<\/p>\n<ol>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/li>\n<\/ol>\n<\/td>\n<td style=\"width: 16.686674669867948%; height: 106px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-03-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ea3i v\u1ec1<\/a><\/p>\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-03-%E2%80%93-DN_giantiep.doc\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ea3i v\u1ec1<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B09 \u2013 DNB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-09-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B09 \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B09\/CDH\u0110\u2013DNKLTB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-09_CDH%C4%90-%E2%80%93-DNKLT.doc\" target=\"_blank\" rel=\"nofollow noopener\">B09\/CDH\u0110\u2013DNKLT<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B01a-DNB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7)<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-01a-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B01a-DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B02a\u2013DNB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7)<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-02a-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B02a\u2013DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 91px;\">\n<td style=\"width: 6.60264105642257%; height: 91px;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 76.4705882352941%; height: 91px;\">M\u1eabu s\u1ed1 B03a\u2013DN<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7) theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 16.686674669867948%; height: 91px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-03a-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ea3i v\u1ec1<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-03a-%E2%80%93-DN-giantiep.doc\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ea3i v\u1ec1<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px; text-align: center;\">10<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B09a \u2013 DNB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-09a-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B09a \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px; text-align: center;\">11<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B01b\u2013 DNB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-01b%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B01b\u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px; text-align: center;\">12<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B02b \u2013 DNB\u00e1o c\u00e1o k\u1ebft q\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-02b-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B02b \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 6.60264105642257%; height: 70px; text-align: center;\">13<\/td>\n<td style=\"width: 76.4705882352941%; height: 70px;\">M\u1eabu s\u1ed1 B03b \u2013 DNB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9 (d\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/td>\n<td style=\"width: 16.686674669867948%; height: 70px;\">\n<p align=\"center\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-03b-%E2%80%93-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B03b \u2013 DN<\/a><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"width: 6.60264105642257%; height: 21px; text-align: center;\">14<\/td>\n<td style=\"width: 76.4705882352941%; height: 21px;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc<\/td>\n<td style=\"width: 16.686674669867948%; height: 21px; text-align: center;\"><a href=\"https:\/\/tintuc.gtax.vn\/wp-content\/uploads\/2020\/03\/B-09a-DN.doc\" target=\"_blank\" rel=\"nofollow noopener\">B09a-DN\u00a0<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Hanh_vi_vi_pham_ve_bao_cao_tai_chinh\"><\/span>H\u00e0nh vi vi ph\u1ea1m v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p <strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>? doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng l\u1ed7i vi ph\u1ea1m n\u00e0o c\u0169ng nh\u01b0 m\u1ee9c x\u1eed l\u00fd vi ph\u1ea1m\u00a0 trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh? K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i nh\u01b0 sau:<\/p>\n<figure id=\"attachment_232627\" aria-describedby=\"caption-attachment-232627\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232627 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bao-cao-tai-chinh-Financial-statement-account.jpg\" alt=\"b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bao-cao-tai-chinh-Financial-statement-account.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bao-cao-tai-chinh-Financial-statement-account-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232627\" class=\"wp-caption-text\"><em>Ph\u1ea1t t\u1eeb 80 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi: Gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai man s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Vi_pham_ve_lap_va_trinh_bay_bao_cao_tai_chinh\"><\/span>Vi ph\u1ea1m v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><em>M\u1ee9c ph\u1ea1t: <b>10 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:\u00a0<\/em><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c kh\u00f4ng \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh;<\/li>\n<li><span style=\"color: #555555;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 11\u00a0Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t: <strong>20<\/strong><b> \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>L\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/li>\n<li><span style=\"color: #555555;\">\u00c1p d\u1ee5ng m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<strong>:<\/strong><\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t: <strong>4<\/strong><strong>0<\/strong><b> \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/li>\n<li><span style=\"color: #555555;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/li>\n<li><span style=\"color: #555555;\">L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<strong>:<\/strong><\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t:<strong> 80<\/strong><b><strong> \u0111<\/strong>\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai man s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/li>\n<li><span style=\"color: #555555;\">Th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai man s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/li>\n<li><span style=\"color: #555555;\">C\u1ed1 \u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_pham_ve_nop_va_cong_khai_bao_cao_tai_chinh\"><\/span>Vi ph\u1ea1m v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>M\u1ee9c ph\u1ea1t:<strong> 5<\/strong><b> \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/li>\n<li><span style=\"color: #555555;\">C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<strong>:<\/strong><\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t:<strong> 10<\/strong><b> \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh;<\/li>\n<li><span style=\"color: #555555;\">N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/li>\n<li><span style=\"color: #555555;\">N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"color: #555555;\">C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/li>\n<li><span style=\"color: #555555;\">C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<strong>:<\/strong><\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t:<strong> 20<\/strong><b> \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u1ef1 th\u1eadt;<\/li>\n<li><span style=\"color: #555555;\">Cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<ul>\n<li>M\u1ee9c ph\u1ea1t:<strong> 40<\/strong><b> \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng <\/b>cho h\u00e0nh vi:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n<li><span style=\"color: #555555;\">Kh\u00f4ng c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em> Kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_thuat_hay_dung_de_%E2%80%9Clach%E2%80%9D_trong_BCTC\"><\/span>Th\u1ee7 thu\u1eadt hay d\u00f9ng \u0111\u1ec3 &#8220;l\u00e1ch&#8221; trong BCTC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p align=\"justify\"><span id=\"Doanh_nghiep_su_dung_thu_thuat_ke_toan_de_thoi_phong_loi_nhuan_bang_nhieu_cach_de_lam_dep_bao_cao_tai_chinh_danh_lac_huong_nha_dau_tu\">Doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u1ee7 thu\u1eadt k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ed5i ph\u1ed3ng l\u1ee3i nhu\u1eadn b\u1eb1ng nhi\u1ec1u c\u00e1ch \u0111\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1nh l\u1ea1c h\u01b0\u1edbng nh\u00e0 \u0111\u1ea7u t\u01b0.\u00a0<\/span>Nh\u1eefng d\u1ea5u hi\u1ec7u d\u01b0\u1edbi \u0111\u00e2y r\u1ea5t c\u00f3 th\u1ec3 cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng th\u1ee7 thu\u1eadt k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ed5i ph\u1ed3ng l\u1ee3i nhu\u1eadn.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_danh_bai_thi_truong\"><\/span>L\u1ee3i nhu\u1eadn \u0111\u00e1nh b\u1ea1i th\u1ecb tr\u01b0\u1eddng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Nh\u1eefng doanh nghi\u1ec7p b\u00ecnh th\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng \u1edf nh\u1eefng l\u0129nh v\u1ef1c kh\u00f4ng th\u1ec3 t\u1ea1o ra \u0111\u1ed9t bi\u1ebfn v\u1ec1 doanh thu, th\u1eadm ch\u00ed c\u00f2n s\u1eed d\u1ee5ng v\u0103n ph\u00f2ng chia s\u1ebb nh\u01b0ng l\u1ea1i c\u00f3 l\u1ee3i nhu\u1eadn r\u1ea5t cao k\u1ec3 c\u1ea3 cao h\u01a1n l\u1ee3i nhu\u1eadn trung b\u00ecnh trong ng\u00e0nh ho\u1eb7c gi\u1eef \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u0103ng trong khi th\u1ecb tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng kh\u00f3 kh\u0103n&#8230; nh\u1eefng d\u1ea5u hi\u1ec7u tr\u00ean th\u1ec3 hi\u1ec7n \u00edt nhi\u1ec1u doanh nghi\u1ec7p \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_cao_nhung_khong_duoc_doi_thu_cung_nganh_vi_ne\"><\/span>L\u1ee3i nhu\u1eadn cao nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed1i th\u1ee7 c\u00f9ng ng\u00e0nh v\u1ecb n\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Ch\u00fang ta c\u00f3 th\u1ec3 xem x\u00e9t c\u1ee5 th\u1ec3 \u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n d\u01b0\u1ee3c ph\u1ea9m Vi\u1ec5n \u0110\u00f4ng (M\u00e3 ch\u1ee9ng kho\u00e1n DVD). Khi c\u1ed5 phi\u1ebfu n\u00e0y m\u1edbi l\u00ean ni\u00eam y\u1ebft th\u00ec kh\u00f4ng \u00edt c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u1edbn c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DVD r\u1ea5t kh\u1ea3 quan. D\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin DVD c\u00f4ng b\u1ed1, c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n tr\u00ean \u0111\u00e3 t\u00ednh to\u00e1n EPS d\u1ef1 ph\u00f2ng c\u1ee7a c\u1ed5 phi\u1ebfu DVD cao nh\u1ea5t nh\u00ec trong ng\u00e0nh. Tuy nhi\u00ean th\u1ef1c t\u1ebf c\u00e1c\u00a0doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh d\u01b0\u1ee3c l\u1ea1i kh\u00f4ng xem tr\u1ecdng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a DVD v\u00e0 k\u1ebft qu\u1ea3 DVD \u0111\u00e3 s\u1ee5p \u0111\u1ed5.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_ao\"><\/span>L\u1ee3i nhu\u1eadn \u1ea3o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Ti\u1ebfp t\u1ee5c xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p DVD \u1edf tr\u00ean, nh\u00ecn v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Hai n\u0103m tr\u01b0\u1edbc khi ni\u00eam y\u1ebft, DVD ch\u1ec9 \u0111\u1ea1t l\u1ee3i nhu\u1eadn l\u1ea7n l\u01b0\u1ee3t 18,5 t\u1ef7 \u0111\u1ed3ng v\u00e0 25,5 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng v\u00e0o n\u0103m 2009, khi v\u1eeba ni\u00eam y\u1ebft, l\u1ee3i nhu\u1eadn b\u1ea5t ng\u1edd nh\u1ea3y v\u1ecdt l\u00ean 109 t\u1ef7 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn c\u1ee7a DVD xu\u1ea5t ph\u00e1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t-kinh doanh ch\u00ednh, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1eeb c\u00e1c thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng nh\u01b0 thanh l\u00fd t\u00e0i s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. \u201cHi\u1ec7n t\u01b0\u1ee3ng\u201d DVD sau n\u00e0y \u0111\u01b0\u1ee3c gi\u1ea3i m\u00e3 b\u1eb1ng h\u00ecnh th\u1ee9c ghi nh\u1eadn \u201cdoanh thu \u1ea3o\u201d.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_rat_cao_truoc_cac_dot_phat_hanh\"><\/span>L\u1ee3i nhu\u1eadn r\u1ea5t cao tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t ph\u00e1t h\u00e0nh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Trong qu\u00fd III\/2010, m\u1eb7c d\u00f9 th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n suy gi\u1ea3m, \u0111a ph\u1ea7n c\u00f4ng ty ch\u1ee9ng kho\u00e1n thua l\u1ed7, nh\u01b0ng c\u00f4ng ty ch\u1ee9ng kho\u00e1n VNDirect (m\u00e3 VND) c\u00f4ng b\u1ed1 l\u00e3i 53 t\u1ef7 \u0111\u1ed3ng. Th\u1ebf nh\u01b0ng, v\u00e0o qu\u00fd IV\/2010, khi th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n ph\u1ee5c h\u1ed3i, \u0111a ph\u1ea7n c\u00f4ng ty ch\u1ee9ng kho\u00e1n c\u00f3 l\u00e3i, th\u00ec VND l\u1ea1i c\u00f4ng b\u1ed1 l\u1ed7 117 t\u1ef7 \u0111\u1ed3ng. L\u00e3nh \u0111\u1ea1o VND gi\u1ea3i th\u00edch, thua l\u1ed7 c\u00f3 nguy\u00ean nh\u00e2n kh\u00e1ch quan l\u00e0 th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, nh\u01b0ng gi\u1edbi ph\u00e2n t\u00edch nh\u00ecn nh\u1eadn, con s\u1ed1 l\u1ee3i nhu\u1eadn kh\u1ea3 quan tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a VND c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho \u0111\u1ee3t ph\u00e1t h\u00e0nh t\u0103ng v\u1ed1n t\u1eeb 500 t\u1ef7 \u0111\u1ed3ng l\u00ean 1.000 t\u1ef7 \u0111\u1ed3ng v\u00e0o cu\u1ed1i n\u0103m 2010.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_tu_cac_giao_dich_dang_ngo\"><\/span>L\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u00e1ng ng\u1edd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Th\u00e1ng 7\/2010, m\u1ed9t doanh nghi\u1ec7p ng\u00e0nh kh\u00ed \u0111\u1ed1t \u0111\u00e3 tri\u1ec7u t\u1eadp \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng b\u1ea5t th\u01b0\u1eddng \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn t\u0103ng 2,5 l\u1ea7n so v\u1edbi con s\u1ed1 \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0i th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3 t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean. Kho\u1ea3n l\u1ee3i nhu\u1eadn t\u0103ng th\u00eam n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eb1m ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u0103ng v\u1ed1n. Th\u1ef1c ch\u1ea5t, kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o ra b\u1eb1ng m\u1ed9t giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1 \u0111\u00e1ng ng\u1edd trong li\u00ean minh 3 b\u00ean \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. \u201c\u00c2m m\u01b0u\u201d n\u00e0y sau \u0111\u00f3 ph\u00e1 s\u1ea3n do th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111i xu\u1ed1ng, nh\u01b0ng c\u0169ng khi\u1ebfn nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 thua l\u1ed7 khi tin v\u00e0o con s\u1ed1 l\u1ee3i nhu\u1eadn \u201cb\u00e1nh v\u1ebd\u201d.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_thay_doi_lien_tuc\"><\/span>L\u1ee3i nhu\u1eadn thay \u0111\u1ed5i li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">V\u00e0o \u0111\u1ea7u qu\u00fd II n\u0103m nay, C\u00f4ng ty c\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n Dabaco (DBC) g\u00e2y ch\u00fa \u00fd khi \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng v\u1eeba th\u00f4ng qua k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn 167 t\u1ef7 \u0111\u1ed3ng, th\u00ec hai ng\u00e0y sau \u0111\u00f3, c\u00f4ng ty c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t qu\u00fd I v\u1edbi 204 t\u1ef7 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn, g\u1ea5p 4 l\u1ea7n con s\u1ed1 l\u00e3nh \u0111\u1ea1o DBC c\u00f4ng b\u1ed1 t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng. Gi\u1ea3i th\u00edch v\u1edbi b\u00e1o gi\u1edbi v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, \u00fd ki\u1ebfn c\u1ee7a l\u00e3nh \u0111\u1ea1o DBC t\u1ecf ra kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1ec1 c\u00e1ch ghi nh\u1eadn l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_gan_voi_cac_dot_thanh_ly_tai_san_kha_nghi\"><\/span>L\u1ee3i nhu\u1eadn g\u1eafn v\u1edbi c\u00e1c \u0111\u1ee3t thanh l\u00fd t\u00e0i s\u1ea3n kh\u1ea3 nghi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">C\u00e1c \u0111\u1ee3t thanh l\u00fd t\u00e0i s\u1ea3n l\u1edbn c\u00f3 th\u1ec3 l\u00e0 bi\u1ec7n ph\u00e1p c\u1ee9u v\u00e3n k\u1ebft qu\u1ea3 kinh doanh y\u1ebfu k\u00e9m c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu vi\u1ec7c thanh l\u00fd di\u1ec5n ra s\u00e1t th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chu k\u1ef3 k\u1ebf to\u00e1n, th\u00ec g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn l\u00e0 doanh nghi\u1ec7p c\u00f3 \u00fd \u0111\u1ed3. \u0110\u01a1n c\u1eed, n\u0103m 2010, C\u00f4ng ty c\u1ed5 ph\u1ea7n n\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Tribeco) chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n t\u1ea1i Tribeco B\u00ecnh D\u01b0\u01a1ng cho m\u1ed9t c\u1ed5 \u0111\u00f4ng l\u1edbn l\u00e0 Uni- President v\u00e0o \u0111\u00fang ng\u00e0y 30\/6. \u0110\u1ed9ng th\u00e1i n\u00e0y gi\u00fap Tribeco l\u00e3i 44 t\u1ef7 \u0111\u1ed3ng trong qu\u00fd II\/2010 v\u00e0 khi\u1ebfn c\u1ed5 phi\u1ebfu t\u0103ng gi\u00e1 m\u1ea1nh. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 qu\u00fd l\u00e3i duy nh\u1ea5t c\u1ee7a Tribeco trong 13 qu\u00fd li\u00ean ti\u1ebfp.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Loi_nhuan_cao_dot_bien_vao_quy_I_va_quy_III\"><\/span>L\u1ee3i nhu\u1eadn cao \u0111\u1ed9t bi\u1ebfn v\u00e0o qu\u00fd I v\u00e0 qu\u00fd III<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">\u00a0Do b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd I v\u00e0 qu\u00fd III kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i so\u00e1t x\u00e9t, n\u00ean c\u00e1c \u00a0chi\u00eau l\u00e1ch trong ho\u1ea1t \u0111\u1ed9ng \u00a0k\u1ebf to\u00e1n nhi\u1ec1u kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111em ra \u00e1p d\u1ee5ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thay_ke_toan_truong_lien_tuc\"><\/span>Thay k\u1ebf to\u00e1n tr\u01b0\u1edfng li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">\u00a0Ch\u01b0a k\u1ec3 nh\u1eefng l\u1ea7n thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 t\u1ed5ng gi\u00e1m \u0111\u1ed1c, tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh 2011, C\u00f4ng ty c\u1ed5 ph\u1ea7n Nh\u1ef1a T\u00e2n H\u00f3a (VKP) li\u00ean t\u1ee5c thay k\u1ebf to\u00e1n tr\u01b0\u1edfng. Hai v\u1ecb tr\u00ed t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. S\u1ef1 thay \u0111\u1ed5i \u0111\u1ed9t ng\u1ed9t c\u1ea3 hai v\u1ecb tr\u00ed n\u00e0y tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u kh\u00f4ng l\u00e0nh, b\u00e1o hi\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u1ecb can thi\u1ec7p.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_chinh_sach_ban_hang\"><\/span>Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p align=\"justify\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u201cl\u00e0m xi\u1ebfc\u201d l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch thay \u0111\u1ed5i ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 l\u00e0\u00a0cho ph\u00e9p ng\u01b0\u1eddi mua tr\u1ea3 ch\u1eadm \u0111\u1ec3 t\u0103ng doanh thu. M\u1ed9t k\u1ef9 thu\u1eadt kh\u00e1c l\u00e0 thay \u0111\u1ed5i c\u00e1c \u01b0\u1edbc k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai v\u1ec1 th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n \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 <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i \u1edf TPHCM<\/a>\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/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>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft\u00a0&#8220;Nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh&#8220;, qua b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m c\u0169ng nh\u01b0 c\u00e1ch \u00e1p d\u1ee5ng t\u1eebng lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan [&#8230;]\n","protected":false},"author":1,"featured_media":232628,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[849],"class_list":["post-232620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-bao-cao-tai-chinh"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232620"}],"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=232620"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232620\/revisions"}],"predecessor-version":[{"id":234235,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232620\/revisions\/234235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232628"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}