![\"\"](\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-23t07-06-13-212z.png\")
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Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u00e3 thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n\u00a0cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 nh\u1eefng nguy\u00ean t\u1eafc g\u00ec ngo\u00e0i c\u00e1c nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng ?<\/p>\n
B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p cho b\u1ea1n \u0111\u1ecdc nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n
1.Kh\u00e1i ni\u1ec7m k\u1ef3 k\u1ebf to\u00e1n v\u00e0 c\u00e1c lo\u1ea1i k\u1ef3 k\u1ebf to\u00e1n<\/strong><\/p>\n C\u0103n c\u1ee9 theo Lu\u1eadt k\u1ebf to\u00e1n 2015, k\u1ef3\u00a0k\u1ebf to\u00e1n\u00a0l\u00e0\u00a0kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/p>\n Quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n 2015, k\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng, qu\u00fd v\u00e0 n\u0103m.<\/p>\n Tuy nhi\u00ean, khi \u0111\u1ec1 c\u1eadp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n l\u00e0 n\u00f3i \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n T\u1ea1i \u0110i\u1ec1u 12 \u2013 K\u1ef3 k\u1ebf to\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n C\u00e1c doanh nghi\u1ec7p 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 kh\u00e1c v\u1edbi 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 c\u1ee7a 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 2.Thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/strong><\/p>\n Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd. C\u00f3 nhi\u1ec1u l\u00fd do \u0111\u1ec3 d\u1eabn t\u1edbi vi\u1ec7c n\u00e0y, v\u00ed d\u1ee5:<\/p>\n \u2013 Thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch c\u00f4ng ty, ho\u1eb7c;<\/p>\n \u2013 Do s\u00e1p nh\u1eadp v\u1edbi c\u00f4ng ty kh\u00e1c, m\u00e0 c\u00f4ng ty n\u00e0y (c\u00f4ng ty m\u1eb9) c\u00f3 k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c v\u1edbi c\u00f4ng ty ban \u0111\u1ea7u.<\/p>\n V\u00ed d\u1ee5, C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u01b0\u1eddng Bi\u00ean H\u00f2a \u0111\u00e3 \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng C\u1ed5 \u0111\u00f4ng ch\u1ea5p thu\u1eadn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 m\u00f9a v\u1ee5:<\/p>\n 3.Nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/strong><\/p>\n Theo Th\u00f4ng t\u01b0 200\/2014 v\u1ec1 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n doanh nghi\u1ec7p, \u0111i\u1ec1u 103- Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u00eau r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, v\u00ed d\u1ee5 \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/p>\n Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i\u00a0l\u1eadp ri\u00eang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi\u00a0\u2013 k\u1ef3 chuy\u1ec3n ti\u1ebfp (giai \u0111o\u1ea1n ng\u1eafn h\u01a1n 12 th\u00e1ng gi\u1eefa hai k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi).<\/p>\n V\u00ed d\u1ee5 1:<\/p>\n C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2021 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Th\u00e1ng 11\/2021, c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n sang \u00e1p d\u1ee5ng k\u1ef3 k\u1ebf to\u00e1n n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 1\/4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 31\/3 n\u0103m sau.<\/p>\n Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp t\u1eeb 1\/1\/2022 \u0111\u1ebfn 31\/3\/2022. K\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i l\u00e0 k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u1eeb 01\/04\/2022 \u0111\u1ebfn 31\/03\/2023.<\/p>\n \u0110\u1ed1i v\u1edbi\u00a0B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: Tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 chuy\u1ec3n ti\u1ebfp, to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/p>\n S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 li\u1ec7u so s\u00e1nh trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n m\u1edbi n\u0103m \u0111\u1ea7u ti\u00ean.<\/p>\n V\u00ed d\u1ee5:<\/p>\n Ti\u1ebfp theo v\u00ed d\u1ee5 1, tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 chuy\u1ec3n ti\u1ebfp (giai \u0111o\u1ea1n t\u1eeb 1\/1\/2022 \u0111\u1ebfn 31\/3\/2022), s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i 31\/12\/2021 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 chuy\u1ec3n ti\u1ebfp, tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/p>\n Tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i ng\u00e0y 31\/3\/2023 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2022 (k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i (t\u1eeb 1\/4\/2022 t\u1edbi 31\/3\/2023)), s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i 31\/03\/2022 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 li\u1ec7u so s\u00e1nh \u2013 \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/p>\n \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i\u00a0(kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp). Th\u00f4ng t\u01b0 200\/2014 kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u so s\u00e1nh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 chuy\u1ec3n ti\u1ebfp.<\/p>\n V\u00ed d\u1ee5:<\/p>\n Ti\u1ebfp theo v\u00ed d\u1ee5 1, khi tr\u00ecnh b\u00e0y c\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2022 l\u00e0 k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i (t\u1eeb 1\/4\/2022 t\u1edbi 31\/3\/2023), doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u so s\u00e1nh l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n t\u1eeb 1\/4\/2021 \u0111\u1ebfn 31\/3\/2022.<\/p>\n \u0110\u1ed1i chi\u1ebfu v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21- Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ban h\u00e0nh n\u0103m 2003, chu\u1ea9n m\u1ef1c c\u0169ng n\u00eau tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi m\u1ed9t doanh nghi\u1ec7p c\u00f3 ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00e1c, c\u00f3 th\u1ec3 ph\u1ea3i thay \u0111\u1ed5i l\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh theo c\u00f4ng ty m\u1eb9.<\/em>\u00a0Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i v\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0m c\u01a1 s\u1edf so s\u00e1nh, v\u00e0 doanh nghi\u1ec7p c\u1ea7n gi\u1ea3i tr\u00ecnh l\u00fd do thay \u0111\u1ed5i ng\u00e0y l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n T\u01b0\u01a1ng t\u1ef1, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng s\u1ed1 01- Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ban h\u00e0nh n\u0103m 2021, quy \u0111\u1ecbnh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, do \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u1eb7c t\u1ef1 quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i k\u1ef3 b\u00e1o c\u00e1o (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p), v\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ecdc thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo n\u0103m h\u1ecdc. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ed9i dung quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin ph\u1ea3i nh\u1eadn bi\u1ebft r\u1eb1ng s\u1ed1 li\u1ec7u k\u1ef3 n\u00e0y kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc, v\u00e0 l\u00fd do thay \u0111\u1ed5i k\u1ef3 b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng.<\/p>\n 4.C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i<\/strong><\/p>\n C\u0103n c\u1ee9 Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/06\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/p>\n Tr\u01b0\u1eddng h\u01a1\u0323p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng.<\/em><\/p>\n Ti\u1ebfp t\u1ee5c v\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi c\u00f4ng ty A, khi c\u00f4ng ty th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/04 \u0111\u1ebfn ng\u00e0y 31\/03 n\u0103m sau, k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i l\u00e0 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2022 (t\u1eeb ng\u00e0y 01\/04\/2022 \u0111\u1ebfn ng\u00e0y 31\/03\/2023) th\u00ec c\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m t\u01b0\u01a1ng \u1ee9ng cho c\u1ea3 k\u1ef3 chuy\u1ec3n ti\u1ebfp (t\u1eeb 01\/01\/2022 \u0111\u1ebfn 31\/03\/2023) v\u00e0 k\u1ef3 k\u1ebf to\u00e1n m\u1edbi sau chuy\u1ec3n \u0111\u1ed5i nh\u01b0 (t\u1eeb ng\u00e0y 1\/4\/2022 \u0111\u1ebfn 31\/3\/2023).<\/p>\n \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c hi\u1ec7n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch; k\u1ef3 t\u00ednh thu\u1ebf GTGT t\u00ednh theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n T\u1ea1m k\u1ebft<\/strong><\/p>\n Vi\u1ec7c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n (n\u0103m t\u00e0i ch\u00ednh) ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u1ea7n thi\u1ebft, mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch, qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh cho \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i n\u0103m t\u00e0i ch\u00ednh c\u0169ng t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n v\u00e0 Nh\u00e0 n\u01b0\u1edbc c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1ef1a ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n, c\u00f9ng v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u00e1p d\u1ee5ng linh ho\u1ea1t l\u00e0 m\u00f4i tr\u01b0\u1eddng thu\u1eadn l\u1ee3i \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung v\u1ec1 L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n. Hy v\u1ecdng nh\u1eefng chia s\u1ebd tr\u00ean s\u1ebd gi\u00fap \u00edch cho c\u00e1c b\u1ea1n trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c t\u1ea1i doanh nghi\u1ec7p.<\/p>\n Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a>– gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh th\u00f4ng minh h\u1ed7 tr\u1ee3 nhi\u1ec1u cho k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00f3i chung. Tham kh\u1ea3o t\u1ea1i \u0111\u00e2y<\/a><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u00e3 thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n\u00a0cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 nh\u1eefng nguy\u00ean t\u1eafc g\u00ec ngo\u00e0i c\u00e1c […]<\/p>\n","protected":false},"featured_media":13555,"template":"","article_category":[10],"class_list":["post-7944","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\/7944","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\/13555"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7944"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-23t06-47-07-703z.png\")
<\/p>\n