{"id":7652,"date":"2022-12-09T11:09:28","date_gmt":"2022-12-09T04:09:28","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7652"},"modified":"2025-11-11T13:27:39","modified_gmt":"2025-11-11T06:27:39","slug":"quy-dinh-ve-viec-nop-cham-bao-cao-tai-chinh-cua-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-dinh-ve-viec-nop-cham-bao-cao-tai-chinh-cua-doanh-nghiep\/","title":{"rendered":"QUY \u0110\u1ecaNH V\u1ec0 VI\u1ec6C N\u1ed8P CH\u1eacM B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed7i khi k\u1ebft th\u00fac m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. B\u00ean c\u1ea1nh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, c\u00e1c doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd t\u1edbi th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 khi n\u00e0o c\u0169ng nh\u01b0 n\u1ed9p v\u1ec1 c\u01a1 quan qu\u1ea3n l\u00fd n\u00e0o \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t.\u00a0<\/em><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7654 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/437d42ba-b99a-4ccf-be00-f28fd669931b.jpg\" alt=\"\" width=\"1242\" height=\"692\" \/><\/p>\n<p><strong>1.H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt<\/strong><\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0(BCTC) l\u00e0 b\u1ed9 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p. N\u00f3i c\u00e1ch kh\u00e1c, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n tr\u00ecnh b\u00e0y th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m (ch\u1ee7 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 cho vay, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng,\u2026).<\/p>\n<p>H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<em> (tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/em><\/p>\n<p>B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh g\u1ed3m:<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n)<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>B\u1ea3ng thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p>V\u0103n b\u1ea3n ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/p>\n<p><strong>a, Th\u00f4ng t\u01b0 200\/2014\/TT \u2013 BTC<\/strong><\/p>\n<p>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng: C\u00e1c doanh nghi\u1ec7p t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn<\/p>\n<ul>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B01 \u2013 DN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B02 \u2013 DN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B03 \u2013 DN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B09 \u2013 DN)<\/li>\n<\/ul>\n<p><strong>b, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/p>\n<p>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng : v\u1eeba v\u00e0 nh\u1ecf<\/p>\n<ul>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B01a \u2013 DNN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B02 \u2013 DNN)<\/li>\n<li>Khuy\u1ebfn kh\u00edch (M\u1eabu s\u1ed1 B03 \u2013 DNN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B09 \u2013 DNN)<\/li>\n<\/ul>\n<p>Ch\u00fa \u00fd: T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo M\u1eabu s\u1ed1 B01b \u2013 DNN thay cho M\u1eabu s\u1ed1 B01a \u2013 DNN.<\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1eedi cho c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00eam B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01 \u2013 DNN).<\/p>\n<p><strong>c,<\/strong> <strong>Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/strong><\/p>\n<p>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng: si\u00eau nh\u1ecf<\/p>\n<ul>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B01a \u2013 DNSN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B02 \u2013 DNSN)<\/li>\n<li>Khuy\u1ebfn kh\u00edch (M\u1eabu s\u1ed1 B03 \u2013 DNN)<\/li>\n<li>B\u1eaft bu\u1ed9c (M\u1eabu s\u1ed1 B09 \u2013 DNN)<\/li>\n<\/ul>\n<p>Ch\u00fa \u00fd: Ph\u1ee5 bi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n<p>\u2013 B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01- DNSN).<\/p>\n<p>\u2013 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NSNN (M\u1eabu s\u1ed1 F02- DNSN).<\/p>\n<p><strong>2.Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><strong>2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n<p><strong>a,Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd:<\/strong><\/p>\n<p>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p BCTC qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y;<\/p>\n<p>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc n\u1ed9p BCTC qu\u00fd cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/p>\n<p><strong>b,Th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m:<\/strong><\/p>\n<p>&#8211;\u00a0 \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p BCTC n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/p>\n<p>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p BCTC n\u0103m cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/p>\n<p>L\u01b0u \u00fd:<\/p>\n<p>* K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01\/01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/p>\n<p>* K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 03 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd;<\/p>\n<p>* K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 01 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/p>\n<p><strong>2.2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/strong><\/p>\n<p>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 DNTN v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p BCTC n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/p>\n<p>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p BCTC n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/p>\n<p><strong>3.N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<table width=\"960\">\n<tbody>\n<tr>\n<td rowspan=\"2\">V\u0102N B\u1ea2N PH\u00c1P L\u00dd<\/td>\n<td rowspan=\"2\">LO\u1ea0I H\u00ccNH DOANH NGHI\u1ec6P<\/td>\n<td rowspan=\"2\">C\u00c1C K\u1ef2 L\u1eacP BCTC<\/td>\n<td colspan=\"6\">NH\u1eeeNG \u0110\u01a0N V\u1eca NH\u1eacN B\u00c1O C\u00c1O<\/td>\n<\/tr>\n<tr>\n<td>C\u01a0 QUAN T\u00c0I CH\u00cdNH<\/td>\n<td>C\u01a0 QUAN THU\u1ebe<\/td>\n<td>C\u01a0 QUAN TH\u1ed0NG K\u00ca<\/td>\n<td>DOANH NGHI\u1ec6P C\u1ea4P TR\u00caN<\/td>\n<td>C\u01a0 QUAN \u0110\u0102NG K\u00dd KINH DOANH<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">\u0110i\u1ec1u 110 Th\u00f4ng t\u01b0 200\/2014\/TT \u2013 BTC<\/td>\n<td>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/td>\n<td>Qu\u00fd, n\u0103m<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/td>\n<td>N\u0103m<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>C\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/td>\n<td>N\u0103m<\/td>\n<td><\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u 80 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/td>\n<td>T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/td>\n<td>N\u0103m<\/td>\n<td><\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td>X<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/td>\n<td>T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/td>\n<td>N\u0103m<\/td>\n<td><\/td>\n<td>X<\/td>\n<td><\/td>\n<td>X<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Ngu\u1ed3n:\u00a0T\u00e1c gi\u1ea3 t\u1ed5ng h\u1ee3p.<\/em><\/p>\n<p>Ghi ch\u00fa:<\/p>\n<p>\u2013 D\u1ea5u (X) ghi nh\u1eadn \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>\u2013 T\u1ea1i c\u01a1 quan Th\u1ed1ng k\u00ea:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a c\u1ee5c thu\u1ebf s\u1ebd b\u00e1o c\u00e1o cho c\u1ee5c th\u1ed1ng k\u00ea.<\/li>\n<li>Doanh nghi\u1ec7p thu\u1ed9c chi c\u1ee5c thu\u1ebf s\u1ebd b\u00e1o c\u00e1o cho chi c\u1ee5c th\u1ed1ng k\u00ea.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Ch\u1ebf t\u00e0i ph\u00e1p lu\u1eadt n\u1ebfu n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p BCTC<\/strong><\/li>\n<\/ol>\n<p><em>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 95\/2016\/N\u0110-CP:<\/em><\/p>\n<p><strong><em>4.1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/strong><\/p>\n<p><em>C\u0103n c\u1ee9 \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/em>\u00a0\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.<\/p>\n<p><strong><em>4.2. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/strong><\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 95\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7649 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/hinh-3-12-2048x1136-1-1024x568.jpg\" alt=\"\" width=\"1024\" height=\"568\" \/><em>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin ki\u1ebfn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 chia s\u1ebb cho c\u00e1c doanh nghi\u1ec7p, c\u00e1c b\u1ea1n k\u1ebf to\u00e1n khi ti\u1ebfn h\u00e0nh l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. FTS hy v\u1ecdng nh\u1eefng chia s\u1ebb tr\u00ean l\u00e0 ngu\u1ed3n th\u00f4ng tin h\u1eefu \u00edch cho doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng n\u00ean c\u00f3, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c cho doanh nghi\u1ec7p.<\/p>\n<p>L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. \u0110\u1ec3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n, kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang th\u1eddi h\u1ea1n. L\u00fac n\u00e0y, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7, nh\u1ea5t l\u00e0 <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a> \u2013 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh th\u00f4ng minh s\u1ebd gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n x\u00e1c, \u0111\u00fang h\u1ea1n; doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi nguy c\u01a1 ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t do ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o. <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a> h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n<p>v\u00e0 nhi\u1ec1u t\u00ednh n\u0103ng ti\u1ec7n \u00edch kh\u00e1c nh\u01b0:<\/p>\n<ul>\n<li><strong>H\u1ea1ch to\u00e1n \u0111a ti\u1ec1n t\u1ec7<\/strong>(c\u00f3 th\u1ec3 k\u1ebft xu\u1ea5t t\u1ea5t c\u1ea3 c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb b\u1eb1ng VND v\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c).<\/li>\n<li>Giao di\u1ec7n\u00a0<strong>nhi\u1ec1u ng\u00f4n ng\u1eef nh\u01b0<\/strong>: ti\u1ebfng Vi\u1ec7t- Anh\/ H\u00e0n\/ Nh\u1eadt\/ Trung\u2026<\/li>\n<li><strong>T\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap\u00a0<em>ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian nh\u1eadp li\u1ec7u<\/em>,\u00a0<em>gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/em><\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng n\u1ee3, ti\u1ec1n l\u01b0\u01a1ng, qu\u1ea3n l\u00fd mua, b\u00e1n h\u00e0ng, kho\u2026H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n tr\u1ecb, t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<li>K\u1ebft n\u1ed1i: T\u1ed5ng c\u1ee5c thu\u1ebf, H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, b\u00e1n h\u00e0ng, H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng\u2026 t\u1ea1o th\u00e0nh\u00a0<em>h\u1ec7 sinh th\u00e1i x\u1eed l\u00fd d\u1eef li\u1ec7u nhanh, ti\u1ec7n l\u1ee3i<\/em>.<\/li>\n<li>FTS ERP cho ph\u00e9p xu\u1ea5t th\u00f4ng tin ra c\u00e1c t\u1ec7p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng Excel, Word, HTML, PDF,\u2026 v\u00e0 import c\u00e1c danh m\u1ee5c theo t\u1eadp Excel d\u1ec5 d\u00e0ng v\u00e0 chu\u1ea9n m\u1ef1c.<\/li>\n<li>FTS ERP cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u00e0m vi\u1ec7c t\u1eeb xa, l\u00e0m vi\u1ec7c qua internet k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111\u1ebfn m\u00e1y ch\u1ee7 trung t\u00e2m. C\u00f3 th\u1ec3 nh\u1eadp s\u1ed1 li\u1ec7u, xem s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o, theo d\u00f5i c\u00e1c th\u00f4ng tin qu\u1ea3n tr\u1ecb t\u1eeb nh\u00e0, trong khi \u0111i c\u00f4ng t\u00e1c, \u1edf b\u1ea5t k\u1ef3 n\u01a1i n\u00e0o v\u00e0 l\u00fac n\u00e0o m\u00e0 m\u00e1y t\u00ednh c\u1ee7a b\u1ea1n c\u00f3 k\u1ebft n\u1ed1i Internet.<\/li>\n<\/ul>\n<p><strong><em>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/em><\/strong>\u00a0\u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1\u00a0<a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed7i khi k\u1ebft th\u00fac m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. B\u00ean c\u1ea1nh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, c\u00e1c doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd t\u1edbi th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i [&hellip;]<\/p>\n","protected":false},"featured_media":13588,"template":"","article_category":[10],"class_list":["post-7652","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13588"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7652"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}