{"id":236463,"date":"2025-04-18T10:00:48","date_gmt":"2025-04-18T03:00:48","guid":{"rendered":"https:\/\/gtax.vn\/?p=236463"},"modified":"2025-04-18T10:01:12","modified_gmt":"2025-04-18T03:01:12","slug":"dong-so-ke-toan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">Trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u201c\u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n\u201d l\u00e0 m\u1ed9t b\u01b0\u1edbc b\u1eaft bu\u1ed9c v\u00e0 mang t\u00ednh quy\u1ebft \u0111\u1ecbnh, nh\u1eb1m t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady \u0111\u00f3ng s\u1ed5 l\u00e0 g\u00ec? Di\u1ec5n ra v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o? V\u00e0 c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, r\u1ee7i ro ki\u1ec3m to\u00e1n hay x\u1eed ph\u1ea1t thu\u1ebf? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft qu\u00e1 tr\u00ecnh \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n theo chu\u1ea9n th\u00f4ng t\u01b0 200 &amp; 133.<\/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\/dong-so-ke-toan\/#Khai_niem_dong_so_ke_toan\" >Kh\u00e1i ni\u1ec7m \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<\/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\/dong-so-ke-toan\/#Cac_buoc_can_thiet_de_dong_so_ke_toan\" >C\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Kiem_tra_toan_bo_chung_tu_ke_toan\" >Ki\u1ec3m tra to\u00e0n b\u1ed9 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-4\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Kiem_tra_but_toan_dinh_khoan\" >Ki\u1ec3m tra b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/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\/dong-so-ke-toan\/#Kiem_tra_va_doi_chieu_cong_no\" >Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/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\/dong-so-ke-toan\/#Kiem_ke_tai_san_%E2%80%93_hang_ton_kho\" >Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u2013 h\u00e0ng t\u1ed3n kho<\/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\/dong-so-ke-toan\/#Tinh_khau_hao_tai_san_co_dinh\" >T\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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\/dong-so-ke-toan\/#Hach_toan_cac_khoan_chi_phi_trich_truoc_doanh_thu_chua_thuc_hien\" >H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/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\/dong-so-ke-toan\/#Hach_toan_lailo_chenh_lech_ty_gia_neu_co\" >H\u1ea1ch to\u00e1n l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 (n\u1ebfu c\u00f3)<\/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\/dong-so-ke-toan\/#Ket_chuyen_lai_lo_thue_TNDN_va_thue_GTGT\" >K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT<\/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\/dong-so-ke-toan\/#Khoa_so_va_in_so_ke_toan\" >Kh\u00f3a s\u1ed5 v\u00e0 in s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Thoi_diem_va_nguyen_tac_dong_so\" >Th\u1eddi \u0111i\u1ec3m v\u00e0 nguy\u00ean t\u1eafc \u0111\u00f3ng s\u1ed5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Thoi_diem_dong_so\" >Th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng s\u1ed5:<\/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\/dong-so-ke-toan\/#Nguyen_tac_quan_trong\" >Nguy\u00ean t\u1eafc quan tr\u1ecdng:<\/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\/dong-so-ke-toan\/#Nhung_loi_thuong_gap_khi_dong_so_ke_toan\" >Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#So_sach_khong_khop_voi_bao_cao_thue\" >S\u1ed5 s\u00e1ch kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o thu\u1ebf<\/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\/dong-so-ke-toan\/#Thieu_chung_tu_hop_le\" >Thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/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\/dong-so-ke-toan\/#Khong_trich_truoc_chi_phi_dung_ky\" >Kh\u00f4ng tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u00fang k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Khong_khoa_so_dung_han\" >Kh\u00f4ng kh\u00f3a s\u1ed5 \u0111\u00fang h\u1ea1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/dong-so-ke-toan\/#Luu_y_khi_dung_phan_mem_ke_toan_de_dong_so\" >L\u01b0u \u00fd khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00f3ng s\u1ed5<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Khai_niem_dong_so_ke_toan\"><\/span>Kh\u00e1i ni\u1ec7m \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 1 []\">\u0110\u00f3ng s\u1ed5 k\u1ebf to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebft th\u00fac ghi ch\u00e9p s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m), nh\u1eb1m m\u1ee5c \u0111\u00edch kh\u00f3a s\u1ed1 d\u01b0 v\u00e0 ch\u1ed1t l\u1ea1i s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/p>\n<p data-pm-slice=\"1 1 []\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236464 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/dong-so-ke-toan.jpg\" alt=\"Kh\u00e1i ni\u1ec7m \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n\" width=\"800\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/dong-so-ke-toan.jpg?v=1744945190 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/dong-so-ke-toan-300x188.jpg?v=1744945190 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/dong-so-ke-toan-768x480.jpg?v=1744945190 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>Sau khi \u0111\u00f3ng s\u1ed5, t\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi b\u1ed5 sung v\u00e0o s\u1ed5 k\u1ebf to\u00e1n n\u1eefa (tr\u1eeb khi m\u1edf l\u1ea1i). \u0110\u00e2y l\u00e0 b\u01b0\u1edbc then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o.<\/p>\n<p data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;spread&quot;:false,&quot;start&quot;:4385,&quot;end&quot;:4548},&quot;regular_list_item&quot;,{&quot;start&quot;:4448,&quot;end&quot;:4548}]\">Xem th\u00eam: D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m: <a href=\"https:\/\/gtax.vn\/ke-toan-tron-goi\/\">K\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> GTAX<\/p>\n<h2 data-pm-slice=\"1 3 []\"><span class=\"ez-toc-section\" id=\"Cac_buoc_can_thiet_de_dong_so_ke_toan\"><\/span>C\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_toan_bo_chung_tu_ke_toan\"><\/span>Ki\u1ec3m tra to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>So\u00e1t x\u00e9t h\u00f3a \u0111\u01a1n, phi\u1ebfu thu \u2013 chi, nh\u1eadp \u2013 xu\u1ea5t, UNC, b\u1ea3ng l\u01b0\u01a1ng\u2026<\/li>\n<li>\u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_but_toan_dinh_khoan\"><\/span>Ki\u1ec3m tra b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>So kh\u1edbp gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p<\/li>\n<li>R\u00e0 so\u00e1t c\u00e1c t\u00e0i kho\u1ea3n 131, 331, 111, 112, 156, 632, 642\u2026<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_doi_chieu_cong_no\"><\/span>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p<\/li>\n<li>C\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 (n\u1ebfu c\u1ea7n)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_tai_san_%E2%80%93_hang_ton_kho\"><\/span>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u2013 h\u00e0ng t\u1ed3n kho<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed5 s\u00e1ch<\/li>\n<li>Ghi nh\u1eadn hao h\u1ee5t, m\u1ea5t m\u00e1t, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u2013 gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236465 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/huong-dan-cach-dong-chung-tu-ke-toan-2.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n\" width=\"680\" height=\"295\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/huong-dan-cach-dong-chung-tu-ke-toan-2.jpg?v=1744945224 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/huong-dan-cach-dong-chung-tu-ke-toan-2-300x130.jpg?v=1744945224 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_khau_hao_tai_san_co_dinh\"><\/span>T\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>C\u1eadp nh\u1eadt b\u1ea3ng t\u00ednh kh\u1ea5u hao theo quy \u0111\u1ecbnh<\/li>\n<li>\u0110\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 trong k\u1ef3<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_cac_khoan_chi_phi_trich_truoc_doanh_thu_chua_thuc_hien\"><\/span>H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc\u2026 c\u1ea7n tr\u00edch ph\u1ea7n \u0111\u00fang k\u1ef3<\/li>\n<li>Doanh thu tr\u1ea3 tr\u01b0\u1edbc, d\u1ecbch v\u1ee5 ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_lailo_chenh_lech_ty_gia_neu_co\"><\/span>H\u1ea1ch to\u00e1n l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 (n\u1ebfu c\u00f3)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>\u0110\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7, c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_chuyen_lai_lo_thue_TNDN_va_thue_GTGT\"><\/span>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>K\u1ebft chuy\u1ec3n chi ph\u00ed, doanh thu, x\u00e1c \u0111\u1ecbnh l\u00e3i\/l\u1ed7 n\u0103m<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT, TNDN v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khoa_so_va_in_so_ke_toan\"><\/span>Kh\u00f3a s\u1ed5 v\u00e0 in s\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>In to\u00e0n b\u1ed9 s\u1ed5 C\u00e1i, s\u1ed5 chi ti\u1ebft, nh\u1eadt k\u00fd chung, s\u1ed5 qu\u1ef9, b\u1ea3ng c\u00e2n \u0111\u1ed1i\u2026<\/li>\n<li>K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u, l\u01b0u tr\u1eef \u0111\u00fang quy \u0111\u1ecbnh (t\u1ed1i thi\u1ec3u 10 n\u0103m)<\/li>\n<\/ul>\n<h2 data-pm-slice=\"1 3 []\"><span class=\"ez-toc-section\" id=\"Thoi_diem_va_nguyen_tac_dong_so\"><\/span>Th\u1eddi \u0111i\u1ec3m v\u00e0 nguy\u00ean t\u1eafc \u0111\u00f3ng s\u1ed5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_dong_so\"><\/span>Th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng s\u1ed5:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>Cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng, qu\u00fd, n\u0103m<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111\u00f3ng s\u1ed5 n\u1ed9i b\u1ed9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p, nh\u01b0ng cu\u1ed1i n\u0103m l\u00e0 b\u1eaft bu\u1ed9c theo lu\u1eadt \u0111\u1ecbnh<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_quan_trong\"><\/span>Nguy\u00ean t\u1eafc quan tr\u1ecdng:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-spread=\"false\">\n<li>M\u1ecdi nghi\u1ec7p v\u1ee5 ghi s\u1ed5 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/li>\n<li>D\u1eef li\u1ec7u tr\u01b0\u1edbc khi \u0111\u00f3ng s\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu k\u1ef9<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ghi ng\u01b0\u1ee3c l\u1ea1i sau khi \u0111\u00e3 kh\u00f3a s\u1ed5, tr\u1eeb khi \u0111\u01b0\u1ee3c ph\u00e9p m\u1edf l\u1ea1i (b\u1eb1ng quy\u1ebft \u0111\u1ecbnh)<\/li>\n<\/ul>\n<p data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;spread&quot;:false,&quot;start&quot;:4385,&quot;end&quot;:4548},&quot;regular_list_item&quot;,{&quot;start&quot;:4385,&quot;end&quot;:4447}]\">T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/gtax.vn\/ghi-so-ke-toan\/\">Ghi s\u1ed5 k\u1ebf to\u00e1n<\/a> l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/p>\n<h3 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khi_dong_so_ke_toan\"><\/span>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"So_sach_khong_khop_voi_bao_cao_thue\"><\/span>S\u1ed5 s\u00e1ch kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p ghi nh\u1eadn s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ed3ng b\u1ed9 v\u1edbi d\u1eef li\u1ec7u n\u1ed9p thu\u1ebf, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu ho\u1eb7c ph\u1ea3i gi\u1ea3i tr\u00ecnh sai l\u1ec7ch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_chung_tu_hop_le\"><\/span>Thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00f3a \u0111\u01a1n b\u1ecb sai, kh\u00f4ng c\u00f3 phi\u1ebfu chi\/phi\u1ebfu thu \u0111i k\u00e8m, h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 \u2013 khi\u1ebfn d\u1eef li\u1ec7u s\u1ed5 b\u1ecb c\u01a1 quan thu\u1ebf nghi ng\u1edd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_trich_truoc_chi_phi_dung_ky\"><\/span>Kh\u00f4ng tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u00fang k\u1ef3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n chi ch\u01b0a th\u1ef1c hi\u1ec7n ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc n\u1ebfu kh\u00f4ng tr\u00edch ph\u1ea7n \u0111\u00fang k\u1ef3 s\u1ebd l\u00e0m sai l\u1ec7ch l\u00e3i\/l\u1ed7 n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_khoa_so_dung_han\"><\/span>Kh\u00f4ng kh\u00f3a s\u1ed5 \u0111\u00fang h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00f3ng s\u1ed5 ch\u1eadm tr\u1ec5 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 n\u1ed9p BCTC, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h2 data-pm-slice=\"1 3 []\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_dung_phan_mem_ke_toan_de_dong_so\"><\/span>L\u01b0u \u00fd khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00f3ng s\u1ed5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-spread=\"false\">\n<li>S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng \u201ckh\u00f3a s\u1ed5 cu\u1ed1i k\u1ef3\u201d c\u00f3 s\u1eb5n trong ph\u1ea7n m\u1ec1m (MISA, Fast, Bravo&#8230;)<\/li>\n<li>Sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/li>\n<li>Kh\u00f4ng t\u1ef1 \u00fd m\u1edf l\u1ea1i s\u1ed5 n\u1ebfu ch\u01b0a c\u00f3 ki\u1ec3m duy\u1ec7t<\/li>\n<\/ul>\n<p data-pm-slice=\"1 1 []\">\u0110\u00f3ng s\u1ed5 k\u1ebf to\u00e1n l\u00e0 giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng v\u00e0 quan tr\u1ecdng trong chu tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh kh\u00f4ng ch\u1ec9 gi\u00fap s\u1ed1 li\u1ec7u minh b\u1ea1ch, ch\u00ednh x\u00e1c m\u00e0 c\u00f2n t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf tr\u00f4i ch\u1ea3y, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd. N\u1ebfu b\u1ea1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p, h\u00e3y lu\u00f4n d\u00e0nh s\u1ef1 c\u1ea9n tr\u1ecdng \u0111\u1eb7c bi\u1ec7t cho b\u01b0\u1edbc \u201ckh\u00f3a s\u1ed5\u201d n\u00e0y.<\/p>\n<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3316b0a\" data-id=\"3316b0a\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-2810b97 elementor-widget elementor-widget-text-editor\" data-id=\"2810b97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>V\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ecbnh v\u1ecb l\u1ea1i suy ngh\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n th\u1eddi gian qua, GTAX mong mu\u1ed1n \u0111em \u0111\u1ebfn cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh 1 d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi chi ph\u00ed m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 b\u1ecf ra. Qu\u00fd kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u t\u01b0 v\u1ea5n ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i, vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p><strong>C\u00d4NG TY TNHH T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<div class=\"et_pb_row et_pb_row_3\">\n<div class=\"et_pb_column et_pb_column_4_4 et_pb_column_5et_pb_css_mix_blend_mode_passthrough et-last-child\">\n<div class=\"et_pb_module et_pb_blurb et_pb_blurb_6et_pb_text_align_leftet_pb_blurb_position_left et_pb_bg_layout_light\">\n<div class=\"et_pb_blurb_content\">\n<ul>\n<li><strong>Tr\u1ee5 s\u1edf:\u00a0<\/strong>Ph\u00f2ng 1901, t\u1ea7ng 19,\u00a0Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, HCM<\/li>\n<li><strong>CN1:<\/strong>\u00a0P.8-6,\u00a0<strong>To\u00e0 Nh\u00e0 IndoChina<\/strong>, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, HCM<\/li>\n<li><strong>CN2:<\/strong>\u00a0P.1508,\u00a0<strong>Vincom Center<\/strong>, 72 L\u00ea Th\u00e1nh T\u00f4n, Qu\u1eadn 1, HCM<\/li>\n<li><strong>CN3:<\/strong>\u00a0T\u1ea7ng 02,\u00a0<strong>Hado Building<\/strong>, 02 H\u1ed3ng H\u00e0, Qu\u1eadn T\u00e2n B\u00ecnh, HCM<\/li>\n<li><strong>Website:<\/strong>\u00a0<a href=\"https:\/\/gtax.vn\/\">https:\/\/gtax.vn\/<\/a><\/li>\n<li><strong>Tel:<\/strong> (028) 2221 6789 \u2013\u00a0<strong>Hot line:<\/strong>\u00a00932 362 514<\/li>\n<li><strong>Email:<\/strong>\u00a0<a href=\"mailto:support@gtax.vn\">support@gtax.vn<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u201c\u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n\u201d l\u00e0 m\u1ed9t b\u01b0\u1edbc b\u1eaft bu\u1ed9c v\u00e0 mang t\u00ednh quy\u1ebft \u0111\u1ecbnh, nh\u1eb1m t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady \u0111\u00f3ng s\u1ed5 l\u00e0 g\u00ec? Di\u1ec5n ra v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o? V\u00e0 c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, r\u1ee7i [&#8230;]\n","protected":false},"author":1,"featured_media":236465,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236463","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\/236463"}],"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=236463"}],"version-history":[{"count":1,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236463\/revisions"}],"predecessor-version":[{"id":236466,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236463\/revisions\/236466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236465"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}