{"id":236064,"date":"2025-02-20T10:19:46","date_gmt":"2025-02-20T03:19:46","guid":{"rendered":"https:\/\/gtax.vn\/?p=236064"},"modified":"2025-03-13T11:36:21","modified_gmt":"2025-03-13T04:36:21","slug":"ky-bao-cao","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ky-bao-cao\/","title":{"rendered":"K\u1ef3 b\u00e1o c\u00e1o"},"content":{"rendered":"<p>C\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc l\u1eadp hay kh\u00f4ng? Nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c Gtax cung c\u1ea5p chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh.<\/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\/ky-bao-cao\/#Muc_dich_cua_bao_cao_tai_chinh\" >M\u1ee5c \u0111\u00edch c\u1ee7a 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\/ky-bao-cao\/#Cac_ky_lap_bao_cao_tai_chinh_cua_doanh_nghiep\" >C\u00e1c k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/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\/ky-bao-cao\/#Doi_tuong_ap_dung_trach_nhiem_lap_va_chu_ky_tren_cac_ky_bao_cao_tai_chinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 ch\u1eef k\u00fd tr\u00ean c\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cua_bao_cao_tai_chinh\"><\/span><span id=\"1_Muc_dich_cua_bao_cao_tai_chinh\" class=\"ez-toc-section\"><\/span>M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"0\" data-end=\"302\">M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 <a href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> l\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3. C\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3n \u00e1nh c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m:<\/p>\n<ul data-start=\"304\" data-end=\"557\">\n<li data-start=\"304\" data-end=\"331\">T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li data-start=\"332\" data-end=\"356\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3;<\/li>\n<li data-start=\"357\" data-end=\"374\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/li>\n<li data-start=\"375\" data-end=\"467\">Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed ph\u00e1t sinh kh\u00e1c;<\/li>\n<li data-start=\"468\" data-end=\"520\">L\u00e3i, l\u1ed7 v\u00e0 c\u00e1ch th\u1ee9c ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh;<\/li>\n<li data-start=\"521\" data-end=\"557\">C\u00e1c d\u00f2ng ti\u1ec1n l\u01b0u chuy\u1ec3n trong k\u1ef3.<\/li>\n<\/ul>\n<p data-start=\"559\" data-end=\"906\" data-is-last-node=\"\" data-is-only-node=\"\">Ngo\u00e0i ra, ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f2n y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c th\u00f4ng tin gi\u1ea3i th\u00edch, l\u00e0m r\u00f5 v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 tr\u00ecnh b\u00e0y trong c\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong vi\u1ec7c ghi nh\u1eadn c\u00e1c giao d\u1ecbch kinh t\u1ebf, c\u0169ng nh\u01b0 trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p data-start=\"559\" data-end=\"906\" data-is-last-node=\"\" data-is-only-node=\"\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236065 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-1.jpg\" alt=\"1. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"600\" height=\"415\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-1.jpg?v=1740021271 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-1-300x208.jpg?v=1740021271 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_ky_lap_bao_cao_tai_chinh_cua_doanh_nghiep\"><\/span><span id=\"2_Cac_ky_lap_bao_cao_tai_chinh_cua_doanh_nghiep\" class=\"ez-toc-section\"><\/span>C\u00e1c k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"0\" data-end=\"57\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p data-start=\"62\" data-end=\"185\">&#8211; K\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<p data-start=\"190\" data-end=\"432\">&#8211; K\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9: Bao g\u1ed3m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd (bao g\u1ed3m c\u1ea3 qu\u00fd IV) v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o c\u00e1c th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin k\u1ecbp th\u1eddi cho c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<p data-start=\"437\" data-end=\"471\">&#8211; K\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c (nh\u01b0 tu\u1ea7n, th\u00e1ng, 6 th\u00e1ng, 9 th\u00e1ng&#8230;) n\u1ebfu c\u00f3 y\u00eau c\u1ea7u t\u1eeb ph\u00e1p lu\u1eadt, c\u00f4ng ty m\u1eb9, ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 thay \u0111\u1ed5i l\u1edbn, ch\u1eb3ng h\u1ea1n nh\u01b0 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 ho\u1eb7c ph\u00e1 s\u1ea3n, c\u0169ng ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m di\u1ec5n ra nh\u1eefng s\u1ef1 ki\u1ec7n n\u00e0y.<\/li>\n<\/ul>\n<p data-start=\"880\" data-end=\"962\">&#8211; X\u00e1c \u0111\u1ecbnh ni\u00ean \u0111\u1ed9 t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 th\u1ed1ng k\u00ea:<\/p>\n<ul>\n<li>Khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb c\u00e1c doanh nghi\u1ec7p c\u00f3 ni\u00ean \u0111\u1ed9 kh\u00e1c nhau, c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:\n<ul>\n<li>\u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/4 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/3, s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/li>\n<li>\u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/7 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/6, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p.<\/li>\n<li>\u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/10 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/9, s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o n\u0103m sau.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236066 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-1024x683.jpg\" alt=\"2. C\u00e1c k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p\" width=\"1024\" height=\"683\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-1024x683.jpg?v=1740021273 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-300x200.jpg?v=1740021273 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-768x512.jpg?v=1740021273 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-1536x1024.jpg?v=1740021273 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/bao-cao-tai-chinh-la-gi-2048x1366.jpg?v=1740021273 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_trach_nhiem_lap_va_chu_ky_tren_cac_ky_bao_cao_tai_chinh\"><\/span><span id=\"3_Doi_tuong_ap_dung_trach_nhiem_lap_va_chu_ky_tren_bao_cao_tai_chinh\" class=\"ez-toc-section\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 ch\u1eef k\u00fd tr\u00ean c\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"0\" data-end=\"263\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n, bao g\u1ed3m ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd b\u00e1o c\u00e1o, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p data-start=\"265\" data-end=\"417\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 99 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 ch\u1eef k\u00fd tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<ul data-start=\"419\" data-end=\"1798\">\n<li data-start=\"419\" data-end=\"532\">\n<p data-start=\"421\" data-end=\"532\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<\/li>\n<li data-start=\"536\" data-end=\"918\">\n<p data-start=\"538\" data-end=\"918\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (bao g\u1ed3m k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean): \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu ho\u1eb7c n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 l\u00e0 khuy\u1ebfn kh\u00edch v\u00e0 c\u00f3 th\u1ec3 l\u1eadp d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c, t\u00f9y thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb.<\/p>\n<\/li>\n<li data-start=\"922\" data-end=\"1180\">\n<p data-start=\"924\" data-end=\"1180\">\u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 \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 ri\u00eang cho t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ph\u1ea3i lo\u1ea1i tr\u1eeb s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb.<\/p>\n<\/li>\n<li data-start=\"1184\" data-end=\"1388\">\n<p data-start=\"1186\" data-end=\"1388\">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 theo k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/li>\n<li data-start=\"1392\" data-end=\"1521\">\n<p data-start=\"1394\" data-end=\"1521\">Doanh nghi\u1ec7p ng\u00e0nh \u0111\u1eb7c th\u00f9: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh ho\u1eb7c ch\u1ea5p thu\u1eadn cho ng\u00e0nh \u0111\u00f3.<\/p>\n<\/li>\n<li data-start=\"1523\" data-end=\"1798\">\n<p data-start=\"1525\" data-end=\"1798\">Vi\u1ec7c k\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng t\u1ef1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 ph\u1ea3i k\u00fd v\u00e0 ghi r\u00f5 th\u00f4ng tin v\u1ec1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1800\" data-end=\"2173\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng d\u1ecbch v\u1ee5 ch\u00ednh c\u1ee7a c\u00f4ng ty Gtax. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp, gi\u00e0u kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 Qu\u00fd doanh nghi\u1ec7p trong vi\u1ec7c thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e1p \u1ee9ng c\u00e1c chu\u1ea9n m\u1ef1c v\u00e0 ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp.<\/p>\n<p data-start=\"1800\" data-end=\"2173\"><img decoding=\"async\" class=\"aligncenter wp-image-236067 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/nop-bao-cao-tai-chinh.jpg\" alt=\"3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 ch\u1eef k\u00fd tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"550\" height=\"275\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/nop-bao-cao-tai-chinh.jpg?v=1740021273 550w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/nop-bao-cao-tai-chinh-300x150.jpg?v=1740021273 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p data-start=\"2175\" data-end=\"2405\" data-is-last-node=\"\" data-is-only-node=\"\">Hy v\u1ecdng qua b\u00e0i vi\u1ebft tr\u00ean, Gtax \u0111\u00e3 gi\u00fap Qu\u00fd kh\u00e1ch h\u00e0ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu Qu\u00fd kh\u00e1ch c\u00f2n b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 ngay v\u1edbi Gtax \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng v\u00e0 t\u1eadn t\u00ecnh.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc l\u1eadp hay kh\u00f4ng? Nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c Gtax cung c\u1ea5p chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c th\u1ef1c [&#8230;]\n","protected":false},"author":1,"featured_media":236066,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236064","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\/236064"}],"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=236064"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236064\/revisions"}],"predecessor-version":[{"id":236164,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236064\/revisions\/236164"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236066"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}