{"id":12292,"date":"2026-06-09T10:34:02","date_gmt":"2026-06-09T03:34:02","guid":{"rendered":"https:\/\/arito.vn\/?p=12292"},"modified":"2026-10-18T10:07:08","modified_gmt":"2026-10-18T03:07:08","slug":"bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? G\u1ed3m nh\u1eefng b\u00e1o c\u00e1o n\u00e0o v\u00e0 h\u1ea1n n\u1ed9p"},"content":{"rendered":"

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m b\u1ed1n b\u00e1o c\u00e1o, v\u00e0 m\u1ed9t trong b\u1ed1n \u0111\u00e3 \u0111\u1ed5i t\u00ean t\u1eeb 01\/01\/2026<\/strong>: \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d gi\u1edd l\u00e0 \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/strong>, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> thay cho Th\u00f4ng t\u01b0 200\/2014.<\/p>\n

B\u00e0i vi\u1ebft n\u00eau b\u1ed1n b\u00e1o c\u00e1o \u0111\u00f3 n\u00f3i g\u00ec, m\u1eabu bi\u1ec3u theo t\u1eebng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 d\u00f2ng ti\u1ec1n<\/strong> c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3, l\u1eadp theo m\u1eabu c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

\"B\u00e1o<\/p>\n

Hai \u0111\u1eb7c \u0111i\u1ec3m ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c:<\/strong><\/p>\n\n\n\n\n\n\n
\u0110\u1eb7c \u0111i\u1ec3m<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Theo m\u1eabu b\u1eaft bu\u1ed9c<\/strong><\/td>\nKh\u00e1c v\u1edbi b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu<\/td>\n<\/tr>\n
Ph\u1ea3i n\u1ed9p cho b\u00ean ngo\u00e0i<\/strong><\/td>\nC\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng b\u00e1o c\u00e1o n\u00e0o<\/h2>\n

Theo Th\u00f4ng t\u01b0 99\/2025, t\u1eeb 01\/01\/2026<\/h3>\n\n\n\n\n\n\n\n\n
B\u00e1o c\u00e1o<\/td>\nTr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n<\/thead>\n
B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/td>\nT\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p c\u00f3 g\u00ec v\u00e0 n\u1ee3 g\u00ec<\/strong><\/td>\nT\u00ean m\u1edbi<\/strong>, tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d, k\u00e8m thay \u0111\u1ed5i k\u1ebft c\u1ea5u<\/td>\n<\/tr>\n
B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td>\nTrong m\u1ed9t k\u1ef3, doanh nghi\u1ec7p l\u00e3i hay l\u1ed7<\/strong><\/td>\n <\/td>\n<\/tr>\n
B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/td>\nTrong m\u1ed9t k\u1ef3, ti\u1ec1n v\u00e0o ra th\u1ebf n\u00e0o<\/strong><\/td>\n <\/td>\n<\/tr>\n
B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/td>\nGi\u1ea3i th\u00edch<\/strong> c\u00e1c s\u1ed1 tr\u00ean ba b\u00e1o c\u00e1o kia<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo Th\u00f4ng t\u01b0 133\/2016, cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/h3>\n\n\n\n\n\n\n\n\n\n
B\u00e1o c\u00e1o<\/td>\nM\u1eabu<\/td>\nB\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n<\/thead>\n
B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\nB01a-DNN<\/strong> or B01b-DNN<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\nB02-DNN<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\nB03-DNN<\/strong><\/td>\nKh\u00f4ng b\u1eaft bu\u1ed9c<\/strong><\/td>\n<\/tr>\n
B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nB09-DNN<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/td>\nF01-DNN<\/strong><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd \u1edf d\u00f2ng th\u1ee9 ba:<\/strong> b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 kh\u00f4ng b\u1eaft bu\u1ed9c<\/strong> v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133. Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u1eabn l\u1eadp cho \u0111\u1ee7 b\u1ed9, trong khi l\u00e0m thuy\u1ebft minh B09-DNN, v\u1ed1n b\u1eaft bu\u1ed9c, l\u1ea1i s\u01a1 s\u00e0i.<\/p>\n

Vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ea7n l\u00e0m: x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p m\u00ecnh \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0o.<\/strong> M\u1ecdi n\u1ed9i dung v\u1ec1 m\u1eabu bi\u1ec3u ph\u1ee5 thu\u1ed9c c\u00e2u tr\u1ea3 l\u1eddi n\u00e0y.<\/p>\n

Hai b\u00e1o c\u00e1o hay b\u1ecb l\u1eabn v\u1ec1 b\u1ea3n ch\u1ea5t th\u1eddi gian<\/h2>\n\n\n\n\n\n\n\n
 <\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td>\n<\/tr>\n<\/thead>\n
B\u1ea3n ch\u1ea5t<\/td>\n\u1ea2nh ch\u1ee5p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\nT\u1ed5ng h\u1ee3p c\u1ea3 m\u1ed9t k\u1ef3<\/strong><\/td>\n<\/tr>\n
Th\u1ec3 hi\u1ec7n<\/td>\nS\u1ed1 d\u01b0 t\u1ea1i ng\u00e0y cu\u1ed1i k\u1ef3<\/td>\nPh\u00e1t sinh trong k\u1ef3<\/td>\n<\/tr>\n
V\u00ed d\u1ee5<\/td>\nTi\u1ec1n c\u00f2n 2 t\u1ef7 t\u1ea1i ng\u00e0y 31\/12<\/strong><\/td>\nDoanh thu 50 t\u1ef7 trong n\u0103m<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c l\u1eabn:<\/strong> so doanh thu c\u1ea3 n\u0103m v\u1edbi ti\u1ec1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m, r\u1ed3i k\u1ebft lu\u1eadn sai v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\n

\"B\u00e1o<\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: b\u00e1o c\u00e1o b\u1ecb b\u1ecf qua nhi\u1ec1u nh\u1ea5t<\/h2>\n

D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o c\u00f3 gi\u00e1 tr\u1ecb cao nh\u1ea5t v\u1edbi ch\u1ee7 doanh nghi\u1ec7p.<\/p>\n

L\u00fd do: n\u00f3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi m\u00e0 hai b\u00e1o c\u00e1o kia kh\u00f4ng tr\u1ea3 l\u1eddi.<\/strong><\/p>\n\n\n\n\n\n\n\n
C\u00e2u h\u1ecfi<\/td>\nB\u00e1o c\u00e1o n\u00e0o tr\u1ea3 l\u1eddi<\/td>\n<\/tr>\n<\/thead>\n
C\u00f3 l\u00e3i hay kh\u00f4ng<\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/td>\n<\/tr>\n
C\u00f3 bao nhi\u00eau t\u00e0i s\u1ea3n v\u00e0 n\u1ee3<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
C\u00f3 l\u00e3i m\u00e0 ti\u1ec1n \u0111\u00e2u<\/strong><\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o n\u00e0y:<\/strong><\/p>\n\n\n\n\n\n\n\n
Ph\u1ea7n<\/td>\nContent<\/td>\nD\u1ea5u hi\u1ec7u c\u1ea7n ch\u00fa \u00fd<\/td>\n<\/tr>\n<\/thead>\n
Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/td>\nTi\u1ec1n t\u1eeb b\u00e1n h\u00e0ng, tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, l\u01b0\u01a1ng, thu\u1ebf<\/td>\n\u00c2m li\u00ean t\u1ee5c nhi\u1ec1u k\u1ef3 l\u00e0 d\u1ea5u hi\u1ec7u \u0111\u00e1ng lo<\/strong>, d\u00f9 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u00f3 l\u00e3i<\/td>\n<\/tr>\n
Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/td>\nMua b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea7u t\u01b0<\/td>\n\u00c2m l\u00e0 b\u00ecnh th\u01b0\u1eddng khi \u0111ang m\u1edf r\u1ed9ng<\/td>\n<\/tr>\n
Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/td>\nVay, tr\u1ea3 n\u1ee3 g\u1ed1c, t\u0103ng v\u1ed1n, chia c\u1ed5 t\u1ee9c<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng \u0111\u1ea7u l\u00e0 d\u00f2ng quan tr\u1ecdng nh\u1ea5t.<\/strong> Doanh nghi\u1ec7p c\u00f3 l\u00e3i nh\u01b0ng d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u00e2m nhi\u1ec1u k\u1ef3 ngh\u0129a l\u00e0 l\u00e3i \u0111ang n\u1eb1m \u1edf ph\u1ea3i thu v\u00e0 h\u00e0ng t\u1ed3n kho, kh\u00f4ng n\u1eb1m \u1edf ti\u1ec1n.<\/p>\n

Ai s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n\n\n\n\n\n\n\n\n\n
Ng\u01b0\u1eddi d\u00f9ng<\/td>\nQuan t\u00e2m nh\u1ea5t t\u1edbi<\/td>\nV\u00ec sao<\/td>\n<\/tr>\n<\/thead>\n
C\u01a1 quan thu\u1ebf<\/strong><\/td>\nTo\u00e0n b\u1ed9, k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n<\/td>\nX\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<\/tr>\n
Ng\u00e2n h\u00e0ng<\/strong><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/td>\nKh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 ph\u1ee5 thu\u1ed9c d\u00f2ng ti\u1ec1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n
Nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 thuy\u1ebft minh<\/td>\nHi\u1ec7u qu\u1ea3 v\u00e0 r\u1ee7i ro<\/td>\n<\/tr>\n
Nh\u00e0 cung c\u1ea5p l\u1edbn<\/strong><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\nQuy\u1ebft \u0111\u1ecbnh b\u00e1n c\u00f4ng n\u1ee3 hay thu ti\u1ec1n ngay<\/td>\n<\/tr>\n
Ki\u1ec3m to\u00e1n<\/strong><\/td>\nTo\u00e0n b\u1ed9, k\u00e8m s\u1ed5 v\u00e0 ch\u1ee9ng t\u1eeb<\/td>\nX\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c h\u1ee3p l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd \u1edf d\u00f2ng th\u1ee9 hai:<\/strong> ng\u00e2n h\u00e0ng \u0111\u1ecdc b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef9 h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ee9c doanh nghi\u1ec7p th\u01b0\u1eddng ngh\u0129.<\/p>\n

Ngh\u0129a v\u1ee5 n\u1ed9p<\/h2>\n\n\n\n\n\n\n\n\n\n
Ngh\u0129a v\u1ee5<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong><\/td>\nCho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/td>\n <\/td>\n<\/tr>\n
N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/td>\nN\u1ebfu c\u00f3 chi tr\u1ea3 thu nh\u1eadp<\/td>\n<\/tr>\n
Kh\u00f4ng ph\u00e1t sinh doanh thu v\u1eabn ph\u1ea3i n\u1ed9p<\/strong><\/td>\nKh\u00f4ng c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n v\u00ec ch\u01b0a ho\u1ea1t \u0111\u1ed9ng<\/td>\n<\/tr>\n
L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/td>\n\u0110\u00e3 b\u00e3i b\u1ecf ho\u00e0n to\u00e0n t\u1eeb 01\/01\/2026<\/strong> theo Ngh\u1ecb quy\u1ebft 198\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 362\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1ec1 c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n<\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 \u0111\u00e3 thay Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/strong> C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu theo lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, v\u00e0 n\u00eau r\u00f5 m\u1ed1c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch hay n\u0103m t\u00e0i ch\u00ednh n\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/em><\/p>\n

L\u01b0u \u00fd th\u1ef1c t\u1ebf:<\/strong> doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ed1c theo n\u0103m t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, kh\u00f4ng theo ng\u00e0y 31\/12.<\/p>\n

N\u1ebfu n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p<\/h3>\n\n\n\n\n\n\n
Nh\u00f3m ngh\u0129a v\u1ee5<\/td>\nC\u0103n c\u1ee9 x\u1eed ph\u1ea1t<\/td>\n<\/tr>\n<\/thead>\n
B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/td>\nNgh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/strong>, \u0111\u00e3 s\u1eeda b\u1edfi N\u0110 102\/2021 v\u00e0 N\u0110 228\/2025<\/strong><\/td>\n<\/tr>\n
T\u1edd khai thu\u1ebf<\/strong><\/td>\nNgh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>, \u0111\u00e3 s\u1eeda b\u1edfi N\u0110 102\/2021, N\u0110 310\/2025<\/strong> and N\u0110 291\/2026<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed9t l\u01b0u \u00fd v\u1ec1 c\u00e1ch \u0111\u1ecdc m\u1ee9c ph\u1ea1t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018:<\/strong> theo \u0110i\u1ec1u 6 kho\u1ea3n 2, m\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh l\u00e0 m\u1ee9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/strong>, c\u00e1 nh\u00e2n vi ph\u1ea1m b\u1ecb ph\u1ea1t b\u1eb1ng m\u1ed9t n\u1eeda<\/strong>.<\/p>\n

\u0110i\u1ec3m c\u1ea7n nh\u1ea5n m\u1ea1nh: kh\u00f4ng c\u00f3 doanh thu kh\u00f4ng ph\u1ea3i l\u00e0 l\u00fd do gi\u1ea3m nh\u1eb9 hay mi\u1ec5n tr\u1eeb.<\/strong><\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 theo v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t hi\u1ec7n h\u00e0nh)<\/em><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu<\/h2>\n\n\n\n\n\n\n
Hi\u1ec3u sai<\/td>\nTh\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<\/thead>\n
\u201cKh\u00f4ng ph\u00e1t sinh th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p\u201d<\/td>\nV\u1eabn ph\u1ea3i n\u1ed9p<\/strong> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n
\u201cN\u1ed9p b\u00e1o c\u00e1o to\u00e0n s\u1ed1 0\u201d<\/td>\nTh\u01b0\u1eddng kh\u00f4ng \u0111\u00fang.<\/strong> Doanh nghi\u1ec7p ch\u01b0a ho\u1ea1t \u0111\u1ed9ng v\u1eabn c\u00f3 kh\u1ea5u hao, l\u01b0\u01a1ng, l\u00e3i vay, ph\u00ed ng\u00e2n h\u00e0ng, n\u00ean c\u00f3 chi ph\u00ed v\u00e0 c\u00f3 l\u1ed7<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00e0 l\u1eadp \u0111\u00fang th\u00ec c\u00f3 l\u1ee3i:<\/strong> s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau \u0111\u1ec3 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ed9p b\u00e1o c\u00e1o tr\u1eafng to\u00e0n s\u1ed1 0 ngh\u0129a l\u00e0 t\u1ef1 m\u1ea5t quy\u1ec1n chuy\u1ec3n l\u1ed7.<\/p>\n

Nguy\u00ean t\u1eafc t\u1ef1 ki\u1ec3m tra:<\/strong> n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 chi b\u1ea5t c\u1ee9 \u0111\u1ed3ng n\u00e0o trong n\u0103m, b\u00e1o c\u00e1o kh\u00f4ng n\u00ean to\u00e0n s\u1ed1 0.<\/p>\n

N\u0103m s\u1ed1 n\u00ean \u0111\u1ecdc tr\u01b0\u1edbc<\/h2>\n\n\n\n\n\n\n\n\n\n
Th\u1ee9 t\u1ef1<\/td>\nS\u1ed1<\/td>\nN\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
1<\/strong><\/td>\nTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td>\nC\u00f3 \u0111\u1ee7 ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng<\/td>\n<\/tr>\n
2<\/strong><\/td>\nN\u1ee3 ng\u1eafn h\u1ea1n so v\u1edbi t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\nKh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 trong m\u1ed9t n\u0103m<\/td>\n<\/tr>\n
3<\/strong><\/td>\nPh\u1ea3i thu kh\u00e1ch h\u00e0ng, so v\u1edbi doanh thu<\/td>\nB\u00e1n \u0111\u01b0\u1ee3c m\u00e0 c\u00f3 thu \u0111\u01b0\u1ee3c ti\u1ec1n kh\u00f4ng<\/td>\n<\/tr>\n
4<\/strong><\/td>\nH\u00e0ng t\u1ed3n kho, so v\u1edbi gi\u00e1 v\u1ed1n<\/td>\nC\u00f3 ch\u00f4n v\u1ed1n trong kho kh\u00f4ng<\/td>\n<\/tr>\n
5<\/strong><\/td>\nL\u1ee3i nhu\u1eadn sau thu\u1ebf, so v\u1edbi doanh thu<\/td>\nHi\u1ec7u qu\u1ea3 kinh doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ec sao l\u1ee3i nhu\u1eadn \u1edf cu\u1ed1i, kh\u00f4ng ph\u1ea3i \u0111\u1ea7u:<\/strong> doanh nghi\u1ec7p c\u00f3 l\u00e3i v\u1eabn c\u00f3 th\u1ec3 ph\u00e1 s\u1ea3n do h\u1ebft ti\u1ec1n. B\u1ed1n s\u1ed1 tr\u01b0\u1edbc n\u00f3i v\u1ec1 kh\u1ea3 n\u0103ng t\u1ed3n t\u1ea1i.<\/p>\n

M\u1ed9t ph\u00e9p ki\u1ec3m tra nhanh:<\/strong> t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n chia n\u1ee3 ng\u1eafn h\u1ea1n. Nh\u01b0ng n\u00ean xem ti\u1ebfp c\u01a1 c\u1ea5u: n\u1ebfu ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 h\u00e0ng t\u1ed3n kho th\u00ec con s\u1ed1 tr\u00ean 1 c\u0169ng ch\u01b0a y\u00ean t\u00e2m, v\u00ec ph\u1ea3i b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng m\u1edbi c\u00f3 ti\u1ec1n.<\/p>\n

\"B\u00e1o<\/p>\n

S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
C\u00f2n g\u1ecdi \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d<\/strong> khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025<\/td>\nT\u00ean \u0111\u00e3 \u0111\u1ed5i th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d t\u1eeb 01\/01\/2026<\/td>\n<\/tr>\n
C\u00f2n d\u1eabn Th\u00f4ng t\u01b0 200\/2014<\/strong><\/td>\nV\u0103n b\u1ea3n \u0111\u00e3 b\u1ecb thay th\u1ebf<\/td>\n<\/tr>\n
Kh\u00f4ng n\u1ed9p v\u00ec kh\u00f4ng ph\u00e1t sinh doanh thu<\/strong><\/td>\nB\u1ecb x\u1eed ph\u1ea1t, v\u00e0 m\u1ea5t quy\u1ec1n chuy\u1ec3n l\u1ed7<\/td>\n<\/tr>\n
N\u1ed9p b\u00e1o c\u00e1o to\u00e0n s\u1ed1 0 trong khi c\u00f3 chi ph\u00ed<\/strong><\/td>\nB\u00e1o c\u00e1o sai, v\u00e0 t\u1ef1 m\u1ea5t quy\u1ec1n chuy\u1ec3n l\u1ed7<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p nh\u1ecf l\u1eadp B03-DNN nh\u01b0ng l\u00e0m B09-DNN s\u01a1 s\u00e0i<\/strong><\/td>\nL\u00e0m c\u00e1i kh\u00f4ng b\u1eaft bu\u1ed9c, l\u00e0m s\u01a1 s\u00e0i c\u00e1i b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
So doanh thu c\u1ea3 n\u0103m v\u1edbi ti\u1ec1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\nL\u1eabn b\u1ea3n ch\u1ea5t th\u1eddi gian c\u1ee7a hai b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n