{"id":234711,"date":"2024-11-08T16:03:18","date_gmt":"2024-11-08T09:03:18","guid":{"rendered":"https:\/\/gtax.vn\/?p=234711"},"modified":"2025-04-10T10:36:10","modified_gmt":"2025-04-10T03:36:10","slug":"lap-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n: Quy tr\u00ecnh \u2013 M\u1eabu \u2013 L\u01b0u \u00fd quan tr\u1ecdng"},"content":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c v\u00e0 c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng l\u1eadp BCTC \u0111\u00fang quy \u0111\u1ecbnh, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 r\u1ee7i ro cao b\u1edfi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.<\/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\/lap-bao-cao-tai-chinh\/#Cac_thanh_phan_cua_mot_bo_bao_cao_tai_chinh\" >C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a m\u1ed9t b\u1ed9 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-2\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#1_Bang_can_doi_ke_toan\" >1. B\u1ea3ng c\u00e2n \u0111\u1ed1i 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-3\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#2_Bao_cao_ket_qua_hoat_dong_kinh_doanh\" >2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/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\/lap-bao-cao-tai-chinh\/#3_Bao_cao_luu_chuyen_tien_te\" >3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/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\/lap-bao-cao-tai-chinh\/#4_Thuyet_minh_bao_cao_tai_chinh\" >4. Thuy\u1ebft minh 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-6\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Khi_nao_doanh_nghiep_phai_lap_bao_cao_tai_chinh\" >Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i 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-7\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Cach_lap_bao_cao_tai_chinh_tren_excel\" >C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean excel<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Quy_trinh_lap_bao_cao_tai_chinh_chuyen_nghiep\" >Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Buoc_1_%E2%80%93_Kiem_tra_chung_tu_va_so_sach\" >B\u01b0\u1edbc 1 \u2013 Ki\u1ec3m tra ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch<\/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\/lap-bao-cao-tai-chinh\/#H2_Buoc_2_%E2%80%93_Tong_hop_va_doi_chieu\" >H2: B\u01b0\u1edbc 2 \u2013 T\u1ed5ng h\u1ee3p v\u00e0 \u0111\u1ed1i chi\u1ebfu<\/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\/lap-bao-cao-tai-chinh\/#Buoc_3_%E2%80%93_Lap_bang_bieu_theo_mau_bao_cao_tai_chinh\" >B\u01b0\u1edbc 3 \u2013 L\u1eadp b\u1ea3ng bi\u1ec3u theo m\u1eabu 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-12\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Buoc_4_%E2%80%93_Kiem_tra_va_ky_xac_nhan\" >B\u01b0\u1edbc 4 \u2013 Ki\u1ec3m tra v\u00e0 k\u00fd x\u00e1c nh\u1eadn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#Nhung_sai_sot_thuong_gap_khi_lap_BCTC\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp BCTC<\/a><\/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\/lap-bao-cao-tai-chinh\/#GTAX_%E2%80%93_Dich_vu_lap_bao_cao_tai_chinh_tron_goi_uy_tin\" >GTAX \u2013 D\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1ecdn g\u00f3i, uy t\u00edn<\/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\/lap-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_%E2%80%93_FAQ\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u2013 FAQ<\/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\/lap-bao-cao-tai-chinh\/#1_Cong_ty_moi_thanh_lap_co_bat_buoc_phai_lap_bao_cao_tai_chinh_BCTC_khong\" >1. C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) kh\u00f4ng?<\/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\/lap-bao-cao-tai-chinh\/#2_Neu_khong_lap_BCTC_thi_co_bi_xu_phat_khong\" >2. N\u1ebfu kh\u00f4ng l\u1eadp BCTC th\u00ec c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/#3_GTAX_co_cung_cap_dich_vu_lap_BCTC_truc_tuyen_khong\" >3. GTAX c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp BCTC tr\u1ef1c tuy\u1ebfn kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_cua_mot_bo_bao_cao_tai_chinh\"><\/span>C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) theo Th\u00f4ng t\u01b0 200 ho\u1eb7c Th\u00f4ng t\u01b0 133 bao g\u1ed3m:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Bang_can_doi_ke_toan\"><\/span>1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&#8211; T\u00f3m t\u1eaft t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236288 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-bang-can-doi-ke-toan-la-gi.jpg\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"750\" height=\"481\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-bang-can-doi-ke-toan-la-gi.jpg?v=1743220961 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-bang-can-doi-ke-toan-la-gi-300x192.jpg?v=1743220961 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span>2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&#8211; Cung c\u1ea5p th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Bao_cao_luu_chuyen_tien_te\"><\/span>3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&#8211; Ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Thuyet_minh_bao_cao_tai_chinh\"><\/span>4. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&#8211; Gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236290 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/bctc-1.jpg\" alt=\"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"944\" height=\"550\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/bctc-1.jpg?v=1743221059 944w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/bctc-1-300x175.jpg?v=1743221059 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/bctc-1-768x447.jpg?v=1743221059 768w\" sizes=\"(max-width: 944px) 100vw, 944px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_lap_bao_cao_tai_chinh\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/li>\n<li>Ngo\u00e0i ra, b\u00e1o c\u00e1o c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd ho\u1eb7c b\u00e1n ni\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c theo y\u00eau c\u1ea7u n\u1ed9i b\u1ed9.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp ho\u1eb7c thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1edf h\u1eefu, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p>Th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o l\u00e0 kh\u00f4ng qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_lap_bao_cao_tai_chinh_tren_excel\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean excel<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"7096\" data-end=\"7465\">Vi\u1ec7c n\u1eafm v\u1eefng <a href=\"https:\/\/gtax.vn\/english\/cach-lap-bao-cao-tai-chinh-tren-excel\/\">c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean Exce<\/a>l kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n vi\u00ean ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng vi\u1ec7c m\u00e0 c\u00f2n gi\u00fap ch\u1ee7 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh v\u1eadn h\u00e0nh v\u00e0 t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. Tuy Excel kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 ho\u00e0n h\u1ea3o, nh\u01b0ng n\u1ebfu bi\u1ebft c\u00e1ch t\u1eadn d\u1ee5ng, n\u00f3 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u b\u00e1o c\u00e1o ch\u00ednh x\u00e1c, linh ho\u1ea1t, d\u1ec5 ch\u1ec9nh s\u1eeda v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/p>\n<p class=\"\" data-start=\"7467\" data-end=\"7844\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c uy t\u00edn \u0111\u1ec3 h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh ch\u00f3ng, \u0111\u00fang chu\u1ea9n v\u00e0 b\u1ea3o m\u1eadt, h\u00e3y li\u00ean h\u1ec7 gtax.vn ngay h\u00f4m nay. V\u1edbi kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u00e0 h\u1ec7 sinh th\u00e1i d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i nh\u01b0 d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ch\u00fang t\u00f4i s\u1ebd gi\u00fap b\u1ea1n t\u1ed1i \u01b0u th\u1eddi gian \u2013 chi ph\u00ed \u2013 ch\u1ea5t l\u01b0\u1ee3ng trong t\u1eebng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_tai_chinh_chuyen_nghiep\"><\/span>Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Kiem_tra_chung_tu_va_so_sach\"><\/span>B\u01b0\u1edbc 1 \u2013 Ki\u1ec3m tra ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u1ec1u h\u1ee3p l\u1ec7.<\/li>\n<li>X\u00e1c minh r\u1eb1ng c\u00e1c b\u00fat to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"H2_Buoc_2_%E2%80%93_Tong_hop_va_doi_chieu\"><\/span>H2: B\u01b0\u1edbc 2 \u2013 T\u1ed5ng h\u1ee3p v\u00e0 \u0111\u1ed1i chi\u1ebfu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0110\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 qu\u1ef9, ng\u00e2n h\u00e0ng, c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>T\u00ednh to\u00e1n kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 chi ph\u00ed d\u1edf dang.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Lap_bang_bieu_theo_mau_bao_cao_tai_chinh\"><\/span>B\u01b0\u1edbc 3 \u2013 L\u1eadp b\u1ea3ng bi\u1ec3u theo m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>So\u1ea1n th\u1ea3o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Cung c\u1ea5p thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Kiem_tra_va_ky_xac_nhan\"><\/span>B\u01b0\u1edbc 4 \u2013 Ki\u1ec3m tra v\u00e0 k\u00fd x\u00e1c nh\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f9ng k\u00fd t\u00ean.<\/li>\n<li>G\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 l\u01b0u tr\u1eef n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p>G\u1ee3i \u00fd: N\u1ebfu kh\u00f4ng c\u00f3 chuy\u00ean m\u00f4n k\u1ebf to\u00e1n s\u00e2u, n\u00ean xem x\u00e9t s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1ecdn g\u00f3i t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 GTAX \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236291 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan1603163144-17268404755291663904404.jpg\" alt=\"Ki\u1ec3m tra v\u00e0 k\u00fd x\u00e1c nh\u1eadn\" width=\"613\" height=\"406\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan1603163144-17268404755291663904404.jpg?v=1743221130 613w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan1603163144-17268404755291663904404-300x199.jpg?v=1743221130 300w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_lap_BCTC\"><\/span>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp BCTC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li class=\"\" data-start=\"2894\" data-end=\"2936\">\n<p class=\"\" data-start=\"2896\" data-end=\"2936\">Thi\u1ebfu h\u00f3a \u0111\u01a1n \u2013 sai s\u00f3t \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra<\/p>\n<\/li>\n<li class=\"\" data-start=\"2937\" data-end=\"2970\">\n<p class=\"\" data-start=\"2939\" data-end=\"2970\">Kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00fang k\u1ef3<\/p>\n<\/li>\n<li class=\"\" data-start=\"2971\" data-end=\"3020\">\n<p class=\"\" data-start=\"2973\" data-end=\"3020\">Ghi nh\u1eadn doanh thu\/chi ph\u00ed ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh<\/p>\n<\/li>\n<li class=\"\" data-start=\"3021\" data-end=\"3048\">\n<p class=\"\" data-start=\"3023\" data-end=\"3048\">B\u1ecf s\u00f3t thuy\u1ebft minh BCTC<\/p>\n<\/li>\n<li class=\"\" data-start=\"3049\" data-end=\"3083\">\n<p class=\"\" data-start=\"3051\" data-end=\"3083\">K\u00fd \u2013 n\u1ed9p ch\u1eadm d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t<\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GTAX_%E2%80%93_Dich_vu_lap_bao_cao_tai_chinh_tron_goi_uy_tin\"><\/span>GTAX \u2013 D\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1ecdn g\u00f3i, uy t\u00edn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GTAX mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/p>\n<p>&#8211; Ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/p>\n<p>&#8211; L\u1eadp b\u00e1o c\u00e1o theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200 ho\u1eb7c 133<\/p>\n<p>&#8211; \u0110\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 sai s\u00f3t v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n<\/p>\n<p>&#8211; T\u01b0 v\u1ea5n \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd<\/p>\n<p>D\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng cho:<\/p>\n<p>&#8211; Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/p>\n<p>&#8211; Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n<p>&#8211; C\u00f4ng ty c\u1ea7n h\u1ed7 tr\u1ee3 trong vi\u1ec7c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/p>\n<p>C\u1ea7n h\u1ed7 tr\u1ee3 l\u1eadp BCTC? G\u1ecdi ngay GTAX: <strong>Tel:<\/strong> (028) 2221 6789 \u2013\u00a0<strong>Hot line:<\/strong>\u00a00932 362 514<\/p>\n<p>Ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/lien-he\/\"><strong data-start=\"3610\" data-end=\"3654\">\u0110\u0103ng k\u00fd t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed t\u1ea1i \u0111\u00e2y<\/strong><\/a> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 GTAX h\u1ed7 tr\u1ee3 b\u1ea1n nhanh nh\u1ea5t.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_%E2%80%93_FAQ\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u2013 FAQ<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Cong_ty_moi_thanh_lap_co_bat_buoc_phai_lap_bao_cao_tai_chinh_BCTC_khong\"><\/span>1. C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3, n\u1ebfu trong k\u1ef3 c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Neu_khong_lap_BCTC_thi_co_bi_xu_phat_khong\"><\/span>2. N\u1ebfu kh\u00f4ng l\u1eadp BCTC th\u00ec c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 b\u1ecb truy thu thu\u1ebf n\u1ebfu c\u00f3 vi ph\u1ea1m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_GTAX_co_cung_cap_dich_vu_lap_BCTC_truc_tuyen_khong\"><\/span>3. GTAX c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp BCTC tr\u1ef1c tuy\u1ebfn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3, b\u1ea1n ch\u1ec9 c\u1ea7n g\u1eedi file ch\u1ee9ng t\u1eeb, GTAX s\u1ebd x\u1eed l\u00fd v\u00e0 g\u1eedi l\u1ea1i file ho\u00e0n ch\u1ec9nh c\u00f3 ch\u1eef k\u00fd s\u1ed1.<\/p>\n<p><strong>D\u1ecbch v\u1ee5 li\u00ean quan:<\/strong><\/p>\n<ul>\n<li class=\"\" data-start=\"3894\" data-end=\"3961\">\n<p class=\"\" data-start=\"3896\" data-end=\"3961\">\u00a0<a class=\"cursor-pointer\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue\/\" rel=\"noopener\" data-start=\"3899\" data-end=\"3959\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/a><\/p>\n<\/li>\n<li class=\"\" data-start=\"3962\" data-end=\"4023\">\n<p class=\"\" data-start=\"3964\" data-end=\"4023\">\u00a0<a class=\"cursor-pointer\" href=\"https:\/\/gtax.vn\/english\/ke-toan-thue\/\" rel=\"noopener\" data-start=\"3967\" data-end=\"4021\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><\/p>\n<\/li>\n<li class=\"\" data-start=\"4024\" data-end=\"4094\">\n<p class=\"\" data-start=\"4026\" data-end=\"4094\">\u00a0<a class=\"cursor-pointer\" href=\"https:\/\/gtax.vn\/english\/thanh-lap-cong-ty\/\" rel=\"noopener\" data-start=\"4029\" data-end=\"4094\">D\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a><\/p>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c v\u00e0 c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh [&#8230;]\n","protected":false},"author":1,"featured_media":234725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234711"}],"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=234711"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234711\/revisions"}],"predecessor-version":[{"id":236405,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234711\/revisions\/236405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234725"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}