{"id":236371,"date":"2025-04-09T14:58:13","date_gmt":"2025-04-09T07:58:13","guid":{"rendered":"https:\/\/gtax.vn\/?p=236371"},"modified":"2025-04-09T14:58:13","modified_gmt":"2025-04-09T07:58:13","slug":"huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200 nhanh ch\u00f3ng, ch\u00ednh x\u00e1c nh\u1ea5t"},"content":{"rendered":"<p>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o chu\u1ea9n x\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, c\u1ee5 th\u1ec3 l\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, l\u1ea1i kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u d\u1ec5 d\u00e0ng. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 m\u1ed9t c\u00e1ch chi ti\u1ebft, \u0111\u00fang chu\u1ea9n, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 tr\u00e1nh r\u1ee7i ro trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/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\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Yeu_cau_can_tuan_thu_khi_lap_bao_cao_tai_chinh\" >Y\u00eau c\u1ea7u c\u1ea7n tu\u00e2n th\u1ee7 khi l\u1eadp 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-2\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Nhung_noi_dung_chinh_cua_bao_cao_tai_chinh\" >Nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a 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\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Huong_dan_lap_bao_cao_tai_chinh_theo_Thong_tu_200_chi_tiet\" >H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_1_Tong_hop_va_sap_xep_cac_chung_tu_ke_toan\" >B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb 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-5\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_2_Hach_toan_cac_nghiep_vu_phat_sinh\" >B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_3_Tinh_cac_chi_phi_khau_hao_phan_bo_cac_khoan_phi_tra_truoc\" >B\u01b0\u1edbc 3: T\u00ednh c\u00e1c chi ph\u00ed kh\u1ea5u hao, ph\u00e2n b\u1ed5, c\u00e1c kho\u1ea3n ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_4_Cac_khoan_chi_phi_dieu_chinh_uoc_tinh\" >B\u01b0\u1edbc 4: C\u00e1c kho\u1ea3n chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh, \u01b0\u1edbc t\u00ednh<\/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\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_5_Tien_hanh_doi_chieu_so_lieu\" >B\u01b0\u1edbc 5: Ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_6_Thuc_hien_nghiep_vu_but_toan_ket_chuyen\" >B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n<\/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\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Buoc_7_Lap_bao_cao_tai_chinh\" >B\u01b0\u1edbc 7: L\u1eadp 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-11\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Luu_y_khi_lap_bao_cao_tai_chinh_theo_Thong_tu_200\" >L\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Lap_bang_can_doi_ke_toan\" >L\u1eadp 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-13\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Lap_bao_cao_ket_qua_kinh_doanh\" >L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Lap_bao_cao_luu_chuyen_tien_te\" >L\u1eadp 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-15\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Ban_thuyet_minh_cho_bao_cao_tai_chinh\" >B\u1ea3n thuy\u1ebft minh cho 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-16\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Thoi_gian_nop_bao_cao_tai_chinh\" >Th\u1eddi gian n\u1ed9p 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-17\" href=\"https:\/\/gtax.vn\/english\/huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-200\/#Huong_dan_lap_bao_cao_tai_chinh_theo_thong_tu_200_tai_gtaxvn\" >H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200 t\u1ea1i gtax.vn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"\" data-start=\"824\" data-end=\"873\"><span class=\"ez-toc-section\" id=\"Yeu_cau_can_tuan_thu_khi_lap_bao_cao_tai_chinh\"><\/span>Y\u00eau c\u1ea7u c\u1ea7n tu\u00e2n th\u1ee7 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"875\" data-end=\"1019\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200, c\u1ea7n hi\u1ec3u r\u00f5 m\u1ed9t s\u1ed1 y\u00eau c\u1ea7u chung m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7:<\/p>\n<ul data-start=\"1021\" data-end=\"1494\">\n<li class=\"\" data-start=\"1021\" data-end=\"1115\">\n<p class=\"\" data-start=\"1023\" data-end=\"1115\">Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn, tr\u00ecnh b\u00e0y theo Th\u00f4ng t\u01b0 200.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1116\" data-end=\"1258\">\n<p class=\"\" data-start=\"1118\" data-end=\"1258\">S\u1ed1 li\u1ec7u b\u00e1o c\u00e1o ph\u1ea3i trung th\u1ef1c, h\u1ee3p l\u00fd, ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u2013 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1259\" data-end=\"1349\">\n<p class=\"\" data-start=\"1261\" data-end=\"1349\">Ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p, r\u00f5 r\u00e0ng ngu\u1ed3n g\u1ed1c ph\u00e1t sinh nghi\u1ec7p v\u1ee5.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1350\" data-end=\"1416\">\n<p class=\"\" data-start=\"1352\" data-end=\"1416\">S\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft ph\u1ea3i kh\u1edbp nhau.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1417\" data-end=\"1494\">\n<p class=\"\" data-start=\"1419\" data-end=\"1494\">B\u1eaft bu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"\" data-start=\"1501\" data-end=\"1535\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_chinh_cua_bao_cao_tai_chinh\"><\/span>Nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"1537\" data-end=\"1609\">Theo Th\u00f4ng t\u01b0 200, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m 4 ph\u1ea7n ch\u00ednh:<\/p>\n<ol data-start=\"1611\" data-end=\"2013\">\n<li class=\"\" data-start=\"1611\" data-end=\"1704\">\n<p class=\"\" data-start=\"1614\" data-end=\"1704\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1705\" data-end=\"1785\">\n<p class=\"\" data-start=\"1708\" data-end=\"1785\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Ph\u1ea3n \u00e1nh l\u00e3i\/l\u1ed7 trong k\u1ef3 t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1786\" data-end=\"1905\">\n<p class=\"\" data-start=\"1789\" data-end=\"1905\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Ghi l\u1ea1i c\u00e1c d\u00f2ng ti\u1ec1n thu \u2013 chi theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng (kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh).<\/p>\n<\/li>\n<li class=\"\" data-start=\"1906\" data-end=\"2013\">\n<p class=\"\" data-start=\"1909\" data-end=\"2013\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: L\u00e0 ph\u1ea7n gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c trong c\u00e1c b\u00e1o c\u00e1o tr\u00ean.<\/p>\n<\/li>\n<\/ol>\n<h2 class=\"\" data-start=\"2020\" data-end=\"2072\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_bao_cao_tai_chinh_theo_Thong_tu_200_chi_tiet\"><\/span>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 chi ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"2074\" data-end=\"2169\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/p>\n<h3 class=\"\" data-start=\"2171\" data-end=\"2223\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tong_hop_va_sap_xep_cac_chung_tu_ke_toan\"><\/span>B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"2225\" data-end=\"2286\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n<ul data-start=\"2288\" data-end=\"2427\">\n<li class=\"\" data-start=\"2288\" data-end=\"2330\">\n<p class=\"\" data-start=\"2290\" data-end=\"2330\">Thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2331\" data-end=\"2366\">\n<p class=\"\" data-start=\"2333\" data-end=\"2366\">S\u1eafp x\u1ebfp theo th\u1eddi gian ph\u00e1t sinh.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2367\" data-end=\"2427\">\n<p class=\"\" data-start=\"2369\" data-end=\"2427\">\u0110\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf GTGT, b\u1ea3ng l\u01b0\u01a1ng, s\u1ed5 ng\u00e2n h\u00e0ng.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2429\" data-end=\"2603\">Vi\u1ec7c t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c ch\u1ee9ng t\u1eeb s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t trong c\u00e1c b\u01b0\u1edbc sau v\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft cho vi\u1ec7c <a href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf <\/a>ho\u1eb7c ki\u1ec3m tra t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n<p data-start=\"2429\" data-end=\"2603\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236395 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Toi-uu-chi-phi-ke-toan-cho-doanh-nghiep-nho8.png\" alt=\"T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\" width=\"900\" height=\"600\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Toi-uu-chi-phi-ke-toan-cho-doanh-nghiep-nho8.png?v=1744185449 900w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Toi-uu-chi-phi-ke-toan-cho-doanh-nghiep-nho8-300x200.png?v=1744185449 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Toi-uu-chi-phi-ke-toan-cho-doanh-nghiep-nho8-768x512.png?v=1744185449 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<h3 class=\"\" data-start=\"2605\" data-end=\"2650\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hach_toan_cac_nghiep_vu_phat_sinh\"><\/span>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"2652\" data-end=\"2772\">T\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c ghi nh\u1eadn theo Th\u00f4ng t\u01b0 200. V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"2774\" data-end=\"2900\">\n<li class=\"\" data-start=\"2774\" data-end=\"2850\">\n<p class=\"\" data-start=\"2776\" data-end=\"2850\">Doanh thu ghi nh\u1eadn khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2851\" data-end=\"2900\">\n<p class=\"\" data-start=\"2853\" data-end=\"2900\">C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e2n b\u1ed5 theo \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2902\" data-end=\"3047\">\u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc \u0111\u00f2i h\u1ecfi nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 kinh nghi\u1ec7m, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chu\u1ea9n m\u1ef1c.<\/p>\n<h3 class=\"\" data-start=\"3049\" data-end=\"3120\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tinh_cac_chi_phi_khau_hao_phan_bo_cac_khoan_phi_tra_truoc\"><\/span>B\u01b0\u1edbc 3: T\u00ednh c\u00e1c chi ph\u00ed kh\u1ea5u hao, ph\u00e2n b\u1ed5, c\u00e1c kho\u1ea3n ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3122\" data-end=\"3180\">M\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c th\u01b0\u1eddng xuy\u00ean b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c t\u00ednh sai nh\u01b0:<\/p>\n<ul data-start=\"3182\" data-end=\"3400\">\n<li class=\"\" data-start=\"3182\" data-end=\"3257\">\n<p class=\"\" data-start=\"3184\" data-end=\"3257\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3258\" data-end=\"3348\">\n<p class=\"\" data-start=\"3260\" data-end=\"3348\">Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n nh\u01b0 chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng, chi ph\u00ed mua b\u1ea3o hi\u1ec3m\u2026<\/p>\n<\/li>\n<li class=\"\" data-start=\"3349\" data-end=\"3400\">\n<p class=\"\" data-start=\"3351\" data-end=\"3400\">C\u00e1c kho\u1ea3n vay c\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay h\u1ee3p l\u00fd.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"3402\" data-end=\"3518\">L\u01b0u \u00fd: c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ee5c v\u1ee5 cho d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<h3 class=\"\" data-start=\"3520\" data-end=\"3570\"><span class=\"ez-toc-section\" id=\"Buoc_4_Cac_khoan_chi_phi_dieu_chinh_uoc_tinh\"><\/span>B\u01b0\u1edbc 4: C\u00e1c kho\u1ea3n chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh, \u01b0\u1edbc t\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3572\" data-end=\"3602\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i:<\/p>\n<ul data-start=\"3604\" data-end=\"3705\">\n<li class=\"\" data-start=\"3604\" data-end=\"3645\">\n<p class=\"\" data-start=\"3606\" data-end=\"3645\">Chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3646\" data-end=\"3673\">\n<p class=\"\" data-start=\"3648\" data-end=\"3673\">D\u1ef1 ph\u00f2ng c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3674\" data-end=\"3705\">\n<p class=\"\" data-start=\"3676\" data-end=\"3705\">\u0110i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u2026<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"3707\" data-end=\"3803\">Nh\u1eefng kho\u1ea3n n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3.<\/p>\n<h3 class=\"\" data-start=\"3805\" data-end=\"3844\"><span class=\"ez-toc-section\" id=\"Buoc_5_Tien_hanh_doi_chieu_so_lieu\"><\/span>B\u01b0\u1edbc 5: Ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3846\" data-end=\"3861\">\u0110\u1ed1i chi\u1ebfu gi\u1eefa:<\/p>\n<ul data-start=\"3863\" data-end=\"3966\">\n<li class=\"\" data-start=\"3863\" data-end=\"3897\">\n<p class=\"\" data-start=\"3865\" data-end=\"3897\">S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3898\" data-end=\"3927\">\n<p class=\"\" data-start=\"3900\" data-end=\"3927\">B\u00e1o c\u00e1o thu\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3928\" data-end=\"3966\">\n<p class=\"\" data-start=\"3930\" data-end=\"3966\">S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u00e0 s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"3968\" data-end=\"4089\">B\u01b0\u1edbc n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do kh\u00f4ng kh\u1edbp s\u1ed1 li\u1ec7u khi ki\u1ec3m tra t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<h3 class=\"\" data-start=\"4091\" data-end=\"4142\"><span class=\"ez-toc-section\" id=\"Buoc_6_Thuc_hien_nghiep_vu_but_toan_ket_chuyen\"><\/span>B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"4144\" data-end=\"4241\">C\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u1ec1 t\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e3i\/l\u1ed7 trong k\u1ef3.<\/p>\n<p class=\"\" data-start=\"4243\" data-end=\"4380\">N\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, b\u01b0\u1edbc n\u00e0y c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. N\u1ebfu l\u00e0m th\u1ee7 c\u00f4ng, c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch nghi\u00eam tr\u1ecdng.<\/p>\n<h3 class=\"\" data-start=\"4382\" data-end=\"4415\"><span class=\"ez-toc-section\" id=\"Buoc_7_Lap_bao_cao_tai_chinh\"><\/span>B\u01b0\u1edbc 7: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"4417\" data-end=\"4509\">Sau khi ho\u00e0n t\u1ea5t c\u00e1c b\u01b0\u1edbc tr\u00ean, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m 4 ph\u1ea7n:<\/p>\n<ul data-start=\"4511\" data-end=\"4627\">\n<li class=\"\" data-start=\"4511\" data-end=\"4533\">\n<p class=\"\" data-start=\"4513\" data-end=\"4533\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n<\/li>\n<li class=\"\" data-start=\"4534\" data-end=\"4562\">\n<p class=\"\" data-start=\"4536\" data-end=\"4562\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/li>\n<li class=\"\" data-start=\"4563\" data-end=\"4591\">\n<p class=\"\" data-start=\"4565\" data-end=\"4591\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/li>\n<li class=\"\" data-start=\"4592\" data-end=\"4627\">\n<p class=\"\" data-start=\"4594\" data-end=\"4627\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"4629\" data-end=\"4706\">T\u1ea5t c\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c in, \u0111\u00f3ng d\u1ea5u, k\u00fd t\u00ean \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n cho c\u01a1 quan thu\u1ebf.<\/p>\n<h2 class=\"\" data-start=\"4713\" data-end=\"4765\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_lap_bao_cao_tai_chinh_theo_Thong_tu_200\"><\/span>L\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 class=\"\" data-start=\"4767\" data-end=\"4795\"><span class=\"ez-toc-section\" id=\"Lap_bang_can_doi_ke_toan\"><\/span>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"4797\" data-end=\"4813\">C\u1ea7n ki\u1ec3m tra k\u1ef9:<\/p>\n<ul data-start=\"4815\" data-end=\"4965\">\n<li class=\"\" data-start=\"4815\" data-end=\"4876\">\n<p class=\"\" data-start=\"4817\" data-end=\"4876\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u00f3 kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch?<\/p>\n<\/li>\n<li class=\"\" data-start=\"4877\" data-end=\"4929\">\n<p class=\"\" data-start=\"4879\" data-end=\"4929\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y t\u1edd?<\/p>\n<\/li>\n<li class=\"\" data-start=\"4930\" data-end=\"4965\">\n<p class=\"\" data-start=\"4932\" data-end=\"4965\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"4967\" data-end=\"5045\">B\u00e1o c\u00e1o n\u00e0y th\u1ec3 hi\u1ec7n to\u00e0n b\u1ed9 \u201cs\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh\u201d t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p data-start=\"4967\" data-end=\"5045\"><img decoding=\"async\" class=\"aligncenter wp-image-236393 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Bang-can-doi-ke-toan-BC.png\" alt=\"L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"750\" height=\"670\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Bang-can-doi-ke-toan-BC.png?v=1744185023 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/Bang-can-doi-ke-toan-BC-300x268.png?v=1744185023 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h3 class=\"\" data-start=\"5047\" data-end=\"5081\"><span class=\"ez-toc-section\" id=\"Lap_bao_cao_ket_qua_kinh_doanh\"><\/span>L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5083\" data-end=\"5109\">B\u00e1o c\u00e1o n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul data-start=\"5111\" data-end=\"5203\">\n<li class=\"\" data-start=\"5111\" data-end=\"5149\">\n<p class=\"\" data-start=\"5113\" data-end=\"5149\">Doanh nghi\u1ec7p c\u00f3 \u0111ang l\u00e3i hay l\u1ed7.<\/p>\n<\/li>\n<li class=\"\" data-start=\"5150\" data-end=\"5203\">\n<p class=\"\" data-start=\"5152\" data-end=\"5203\">Bi\u00ean l\u1ee3i nhu\u1eadn, c\u01a1 c\u1ea5u chi ph\u00ed, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"5205\" data-end=\"5288\">Khi tr\u00ecnh b\u00e0y, c\u1ea7n l\u00e0m r\u00f5 chi ti\u1ebft t\u1eebng ch\u1ec9 ti\u00eau, \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf kinh doanh.<\/p>\n<h3 class=\"\" data-start=\"5290\" data-end=\"5324\"><span class=\"ez-toc-section\" id=\"Lap_bao_cao_luu_chuyen_tien_te\"><\/span>L\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5326\" data-end=\"5381\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua ho\u1eb7c l\u00e0m sai b\u00e1o c\u00e1o n\u00e0y.<\/p>\n<ul data-start=\"5383\" data-end=\"5504\">\n<li class=\"\" data-start=\"5383\" data-end=\"5445\">\n<p class=\"\" data-start=\"5385\" data-end=\"5445\">C\u1ea7n chia r\u00f5 ti\u1ec1n thu\/chi theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng (KD \u2013 \u0110T \u2013 TC).<\/p>\n<\/li>\n<li class=\"\" data-start=\"5446\" data-end=\"5504\">\n<p class=\"\" data-start=\"5448\" data-end=\"5504\">D\u00f9ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"5506\" data-end=\"5591\">\u0110\u00e2y l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng khi <a href=\"https:\/\/gtax.vn\/english\/thanh-lap-chi-nhanh\/\" target=\"_blank\" rel=\"noopener\">th\u00e0nh l\u1eadp chi nh\u00e1nh<\/a> ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh.<\/p>\n<p data-start=\"5506\" data-end=\"5591\"><img decoding=\"async\" class=\"aligncenter wp-image-236394 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/CSM.jpg\" alt=\"L\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"826\" height=\"743\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/CSM.jpg?v=1744185084 826w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/CSM-300x270.jpg?v=1744185084 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/CSM-768x691.jpg?v=1744185084 768w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/p>\n<h3 class=\"\" data-start=\"5593\" data-end=\"5634\"><span class=\"ez-toc-section\" id=\"Ban_thuyet_minh_cho_bao_cao_tai_chinh\"><\/span>B\u1ea3n thuy\u1ebft minh cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5636\" data-end=\"5713\">L\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c b\u00e1o c\u00e1o kh\u00e1c.<\/p>\n<ul data-start=\"5715\" data-end=\"5826\">\n<li class=\"\" data-start=\"5715\" data-end=\"5776\">\n<p class=\"\" data-start=\"5717\" data-end=\"5776\">M\u00f4 t\u1ea3 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1, kh\u1ea5u hao&#8230;<\/p>\n<\/li>\n<li class=\"\" data-start=\"5777\" data-end=\"5826\">\n<p class=\"\" data-start=\"5779\" data-end=\"5826\">Ph\u00e2n t\u00edch chi ti\u1ebft kho\u1ea3n m\u1ee5c l\u1edbn, b\u1ea5t th\u01b0\u1eddng&#8230;<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"5828\" data-end=\"5929\">Vi\u1ec7c l\u1eadp b\u1ea3n thuy\u1ebft minh r\u00f5 r\u00e0ng gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 t\u1ea1o ni\u1ec1m tin v\u1edbi \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng.<\/p>\n<h3 class=\"\" data-start=\"5931\" data-end=\"5966\"><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_bao_cao_tai_chinh\"><\/span>Th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5968\" data-end=\"6090\">Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p class=\"\" data-start=\"6092\" data-end=\"6155\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n g\u1eedi k\u00e8m b\u00e1o c\u00e1o cho c\u00e1c c\u01a1 quan nh\u01b0:<\/p>\n<ul data-start=\"6157\" data-end=\"6274\">\n<li class=\"\" data-start=\"6157\" data-end=\"6189\">\n<p class=\"\" data-start=\"6159\" data-end=\"6189\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/p>\n<\/li>\n<li class=\"\" data-start=\"6190\" data-end=\"6227\">\n<p class=\"\" data-start=\"6192\" data-end=\"6227\">S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 (n\u1ebfu y\u00eau c\u1ea7u)<\/p>\n<\/li>\n<li class=\"\" data-start=\"6228\" data-end=\"6274\">\n<p class=\"\" data-start=\"6230\" data-end=\"6274\">Ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c (n\u1ebfu c\u00f3 cam k\u1ebft t\u00edn d\u1ee5ng)<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"\" data-start=\"6281\" data-end=\"6292\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_bao_cao_tai_chinh_theo_thong_tu_200_tai_gtaxvn\"><\/span>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200 t\u1ea1i gtax.vn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"6294\" data-end=\"6592\">Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 m\u1ed9t c\u00e1ch chi ti\u1ebft, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111i\u1ec1u h\u00e0nh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p data-start=\"6816\" data-end=\"7064\">N\u1ebfu b\u1ea1n \u0111ang c\u1ea7n h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, hay c\u1ea7n t\u01b0 v\u1ea5n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u2013 k\u1ebf to\u00e1n \u2013 b\u1ea3o hi\u1ec3m, h\u00e3y li\u00ean h\u1ec7 gtax.vn \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh v\u00e0 ph\u1ee5c v\u1ee5 chuy\u00ean nghi\u1ec7p nh\u1ea5t!<\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o chu\u1ea9n x\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, c\u1ee5 th\u1ec3 l\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, l\u1ea1i kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u d\u1ec5 d\u00e0ng. Trong b\u00e0i vi\u1ebft n\u00e0y, [&#8230;]\n","protected":false},"author":1,"featured_media":236392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236371","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\/236371"}],"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=236371"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236371\/revisions"}],"predecessor-version":[{"id":236396,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236371\/revisions\/236396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236392"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}