{"id":13343,"date":"2026-09-01T21:58:39","date_gmt":"2026-09-01T14:58:39","guid":{"rendered":"https:\/\/arito.vn\/?p=13343"},"modified":"2026-11-02T15:15:27","modified_gmt":"2026-11-02T08:15:27","slug":"ke-toan-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-hanh-chinh-su-nghiep\/","title":{"rendered":"K\u1ebf To\u00e1n H\u00e0nh Ch\u00ednh S\u1ef1 Nghi\u1ec7p Theo Th\u00f4ng T\u01b0 24\/2024"},"content":{"rendered":"

Tr\u1ea3 l\u1eddi ng\u1eafn: ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p hi\u1ec7n \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025.<\/strong> Th\u00f4ng t\u01b0 n\u00e0y thay Th\u00f4ng t\u01b0 107\/2017\/TT-BTC.<\/p>\n

N\u1ebfu b\u1ea1n \u0111ang tra c\u1ee9u \u0111\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 107, \u0111\u00f3 l\u00e0 v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 24\/2024 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i, n\u00ean kh\u00f4ng th\u1ec3 tra c\u1ee9u thay th\u1ebf m\u1ed9t \u0111\u1ed1i m\u1ed9t.<\/p>\n

M\u1ed9t \u0111i\u1ec1u c\u1ea7n ph\u00e2n bi\u1ec7t ngay: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/strong> \u0110\u00f3 l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, thay Th\u00f4ng t\u01b0 200\/2014.<\/p>\n

K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec<\/h2>\n

K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n so v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/p>\n\n\n\n\n\n\n\n\n\n
 <\/td>\nK\u1ebf to\u00e1n doanh nghi\u1ec7p<\/td>\nK\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n<\/thead>\n
Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/td>\nTh\u00f4ng t\u01b0 99\/2025\/TT-BTC, ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016 v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/td>\nTh\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/td>\n<\/tr>\n
M\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng<\/td>\nL\u1ee3i nhu\u1eadn<\/td>\nTh\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng<\/td>\n<\/tr>\n
Ngu\u1ed3n t\u00e0i ch\u00ednh ch\u00ednh<\/td>\nDoanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\nNg\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu d\u1ecbch v\u1ee5, vi\u1ec7n tr\u1ee3<\/td>\n<\/tr>\n
\u0110\u1eb7c th\u00f9 qu\u1ea3n l\u00fd<\/td>\nTheo k\u1ebf ho\u1ea1ch kinh doanh<\/td>\nTheo d\u1ef1 to\u00e1n<\/strong> \u0111\u01b0\u1ee3c giao v\u00e0 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7<\/strong><\/td>\n<\/tr>\n
Quan h\u1ec7 v\u1edbi Kho b\u1ea1c<\/td>\nKh\u00f4ng c\u00f3<\/td>\nGiao d\u1ecbch qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, r\u00fat d\u1ef1 to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1eb7c th\u00f9 quan tr\u1ecdng nh\u1ea5t l\u00e0 d\u1ef1 to\u00e1n<\/strong>. \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p chi theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, n\u00ean k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i song song vi\u1ec7c s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n v\u00e0 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed. \u0110\u00e2y l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 kh\u00f4ng c\u00f3 trong k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

\"K\u1ebf<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0o \u0111ang \u00e1p d\u1ee5ng<\/h2>\n\n\n\n\n\n\n\n\n\n
Content<\/td>\nTh\u00f4ng tin<\/td>\n<\/tr>\n<\/thead>\n
V\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh<\/td>\nTh\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh<\/td>\n17\/4\/2024<\/td>\n<\/tr>\n
Hi\u1ec7u l\u1ef1c<\/td>\n01\/01\/2025<\/strong><\/td>\n<\/tr>\n
\u00c1p d\u1ee5ng t\u1eeb<\/td>\nN\u0103m t\u00e0i ch\u00ednh 2025<\/strong><\/td>\n<\/tr>\n
V\u0103n b\u1ea3n b\u1ecb thay<\/td>\nTh\u00f4ng t\u01b0 107\/2017\/TT-BTC<\/strong>, c\u00f9ng m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 kh\u00e1c v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00f4ng t\u01b0 107\/2017 v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh 2025<\/strong>. Ngh\u0129a l\u00e0 b\u00e1o c\u00e1o c\u1ee7a n\u0103m 2024 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, v\u00e0 vi\u1ec7c ki\u1ec3m tra, thanh tra cho c\u00e1c k\u1ef3 \u0111\u00f3, v\u1eabn \u0111\u1ed1i chi\u1ebfu theo Th\u00f4ng t\u01b0 107. N\u00ean gi\u1eef b\u1ea3n Th\u00f4ng t\u01b0 107 trong h\u1ed3 s\u01a1 tham chi\u1ebfu, kh\u00f4ng x\u00f3a.<\/p>\n\n\n\n\n\n\n
K\u1ef3 k\u1ebf to\u00e1n<\/td>\n\u00c1p d\u1ee5ng th\u00f4ng t\u01b0<\/td>\n<\/tr>\n<\/thead>\n
N\u0103m 2024 v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc<\/td>\nTh\u00f4ng t\u01b0 107\/2017\/TT-BTC<\/td>\n<\/tr>\n
T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025<\/td>\nTh\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/h2>\n

Th\u00f4ng t\u01b0 24\/2024 ph\u00e2n lo\u1ea1i l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3 l\u00e0 n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n thu\u1ea7n<\/strong>.<\/p>\n

M\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i theo c\u00e1c t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn v\u1edbi v\u0103n b\u1ea3n g\u1ed1c)<\/em>:<\/p>\n\n\n\n\n\n\n\n\n\n
Lo\u1ea1i thay \u0111\u1ed5i<\/td>\nS\u1ed1 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<\/thead>\n
B\u1ed5 sung<\/td>\n85<\/td>\n<\/tr>\n
B\u1ecf<\/td>\n109<\/td>\n<\/tr>\n
Thay \u0111\u1ed5i<\/td>\n42<\/td>\n<\/tr>\n
G\u1ed9p<\/td>\n2<\/td>\n<\/tr>\n
Chuy\u1ec3n \u0111\u1ed5i<\/td>\n28<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung: TK 135, TK 137, TK 172, TK 212, TK 215, TK 341, TK 352<\/strong> (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn t\u00ean g\u1ecdi ch\u00ednh th\u1ee9c c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n)<\/em>.<\/p>\n

Thay \u0111\u1ed5i v\u1ec1 nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed<\/h3>\n

\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ed9ng nh\u1ea5t t\u1edbi c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y.<\/p>\n\n\n\n\n\n\n
 <\/td>\nTh\u00f4ng t\u01b0 107\/2017<\/td>\nTh\u00f4ng t\u01b0 24\/2024<\/td>\n<\/tr>\n<\/thead>\n
Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/td>\nTheo t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean<\/strong> hay kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/strong><\/td>\nTheo c\u01a1 ch\u1ebf giao t\u1ef1 ch\u1ee7<\/strong> hay kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><\/td>\n<\/tr>\n
T\u00e0i kho\u1ea3n<\/td>\nTK 6111 chi th\u01b0\u1eddng xuy\u00ean, TK 6112 chi kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/td>\nTK 611 chi ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7, TK 612 chi ph\u00ed giao t\u1ef1 ch\u1ee7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i \u0111\u1ed5i h\u1eb3n, n\u00ean m\u1ed9t kho\u1ea3n chi tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c TK 6111 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang m\u1ed9t t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. Ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i theo c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1eebng ngu\u1ed3n kinh ph\u00ed.<\/p>\n

(L\u01b0u \u00fd: c\u00e1c t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p n\u00eau kh\u00e1c nhau v\u1ec1 n\u1ed9i dung TK 612, c\u00f3 ngu\u1ed3n cho r\u1eb1ng t\u00e0i kho\u1ea3n v\u1ec1 chi ph\u00ed t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 b\u1ecb b\u1ecf. C\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 24\/2024 tr\u01b0\u1edbc khi c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m. Ng\u01b0\u1eddi duy\u1ec7t b\u00e0i ki\u1ec3m tra l\u1ea1i.)<\/em><\/p>\n

Thay \u0111\u1ed5i v\u1ec1 t\u00e0i kho\u1ea3n qu\u1ef9<\/h3>\n

Theo Th\u00f4ng t\u01b0 24\/2024, TK 431 ch\u1ec9 bao g\u1ed3m Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb<\/strong> (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn)<\/em>. \u0110\u01a1n v\u1ecb \u0111ang theo d\u00f5i nhi\u1ec1u lo\u1ea1i qu\u1ef9 tr\u00ean TK 431 theo ch\u1ebf \u0111\u1ed9 c\u0169 c\u1ea7n ph\u00e2n lo\u1ea1i l\u1ea1i s\u1ed1 d\u01b0.<\/p>\n

Nh\u1eefng nh\u00f3m \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i vi\u1ebft l\u1ea1i<\/h2>\n

N\u1ebfu \u0111\u01a1n v\u1ecb \u0111ang d\u00f9ng b\u1ed9 \u0111\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 107, c\u00e1c nh\u00f3m d\u01b0\u1edbi \u0111\u00e2y ch\u1eafc ch\u1eafn b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u00e0 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 24\/2024 tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m nghi\u1ec7p v\u1ee5<\/td>\nL\u00fd do b\u1ecb \u1ea3nh h\u01b0\u1edfng<\/td>\n<\/tr>\n<\/thead>\n
R\u00fat d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng<\/td>\nLi\u00ean quan tr\u1ef1c ti\u1ebfp nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u1ed5i ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i<\/td>\n<\/tr>\n
Chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/td>\nTi\u00eau ch\u00ed th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c thay b\u1eb1ng ti\u00eau ch\u00ed giao t\u1ef1 ch\u1ee7<\/td>\n<\/tr>\n
C\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed<\/td>\nN\u1eb1m trong nh\u00f3m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i theo b\u1ea3n ch\u1ea5t n\u1ee3 ph\u1ea3i thu<\/td>\n<\/tr>\n
Thu, chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5<\/td>\nLi\u00ean quan t\u00e0i kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed \u0111\u00e3 thay \u0111\u1ed5i<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9<\/td>\nTK 431 \u0111\u00e3 thu h\u1eb9p ph\u1ea1m vi<\/td>\n<\/tr>\n
Nh\u1eadn v\u00e0 ho\u00e0n tr\u1ea3 k\u00fd qu\u1ef9, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c<\/td>\nNh\u00f3m n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i<\/td>\n<\/tr>\n
C\u00e1c kho\u1ea3n thu h\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c<\/td>\nNh\u00f3m n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i<\/td>\n<\/tr>\n
Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nLi\u00ean quan nh\u00f3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n thu\u1ea7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch l\u00e0m \u0111\u00fang: l\u1ea5y t\u1eebng \u0111\u1ecbnh kho\u1ea3n \u0111ang d\u00f9ng, tra t\u00e0i kho\u1ea3n hi\u1ec7n t\u1ea1i trong danh m\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 24\/2024, x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n \u0111\u00f3 c\u00f2n t\u1ed3n t\u1ea1i, b\u1ecb b\u1ecf, b\u1ecb \u0111\u1ed5i t\u00ean hay b\u1ecb chuy\u1ec3n \u0111\u1ed5i, r\u1ed3i vi\u1ebft l\u1ea1i \u0111\u1ecbnh kho\u1ea3n. Kh\u00f4ng tra c\u1ee9u theo ki\u1ec3u thay s\u1ed1 hi\u1ec7u.<\/p>\n

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/h2>\n

G\u1ed9p theo nh\u00f3m thay v\u00ec li\u1ec7t k\u00ea r\u1eddi:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m c\u00f4ng vi\u1ec7c<\/td>\nN\u1ed9i dung ch\u00ednh<\/td>\n<\/tr>\n<\/thead>\n
Qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n<\/td>\nTheo d\u00f5i d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, r\u00fat d\u1ef1 to\u00e1n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng v\u1edbi s\u1ed1 \u0111\u01b0\u1ee3c giao<\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd thu<\/td>\nThu ph\u00ed, l\u1ec7 ph\u00ed, thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, thu vi\u1ec7n tr\u1ee3, theo d\u00f5i n\u1ee3 ph\u1ea3i thu<\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd chi<\/td>\nChi ho\u1ea1t \u0111\u1ed9ng theo c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 v\u00e0 kh\u00f4ng t\u1ef1 ch\u1ee7, chi mua s\u1eafm, chi \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd ti\u1ec1n v\u00e0 giao d\u1ecbch Kho b\u1ea1c<\/td>\nTi\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi Kho b\u1ea1c, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3<\/td>\n<\/tr>\n
Asset management<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, v\u1eadt t\u01b0, kh\u1ea5u hao v\u00e0 hao m\u00f2n<\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\nPh\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, k\u00fd qu\u1ef9 nh\u1eadn \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n
Qu\u1ea3n l\u00fd qu\u1ef9<\/td>\nTr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n
L\u1eadp b\u00e1o c\u00e1o<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 24\/2024<\/td>\n<\/tr>\n
L\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/td>\nCh\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00f3m \u0111\u1ea7u ti\u00ean l\u00e0 nh\u00f3m ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p. Vi\u1ec7c theo d\u00f5i d\u1ef1 to\u00e1n kh\u00f4ng ph\u1ea3i m\u1ed9t ph\u1ea7n c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng theo d\u00f5i song song.<\/p>\n

\"K\u1ebf<\/p>\n

Vi\u1ec7c c\u1ea7n l\u00e0m \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\nVi\u1ec7c<\/td>\nGhi ch\u00fa<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nX\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 24\/2024<\/td>\n\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/tr>\n
2<\/td>\n\u0110\u1ed1i chi\u1ebfu t\u1eebng t\u00e0i kho\u1ea3n \u0111ang d\u00f9ng v\u1edbi danh m\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 24\/2024<\/td>\nX\u00e1c \u0111\u1ecbnh c\u00f2n t\u1ed3n t\u1ea1i, b\u1ecb b\u1ecf, \u0111\u1ed5i t\u00ean, hay chuy\u1ec3n \u0111\u1ed5i<\/td>\n<\/tr>\n
3<\/td>\nPh\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c kho\u1ea3n chi theo ti\u00eau ch\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/td>\nThay th\u1ebf ti\u00eau ch\u00ed th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ch\u1ebf \u0111\u1ed9 c\u0169<\/td>\n<\/tr>\n
4<\/td>\nPh\u00e2n lo\u1ea1i l\u1ea1i s\u1ed1 d\u01b0 tr\u00ean TK 431<\/td>\nPh\u1ea1m vi t\u00e0i kho\u1ea3n qu\u1ef9 \u0111\u00e3 thu h\u1eb9p<\/td>\n<\/tr>\n
5<\/td>\nX\u1eed l\u00fd chuy\u1ec3n s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf<\/td>\nL\u00e0m tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 m\u1edbi<\/td>\n<\/tr>\n
6<\/td>\nVi\u1ebft l\u1ea1i b\u1ed9 \u0111\u1ecbnh kho\u1ea3n n\u1ed9i b\u1ed9 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi<\/td>\nKh\u00f4ng thay s\u1ed1 hi\u1ec7u, ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1ea3n ch\u1ea5t t\u1eebng nghi\u1ec7p v\u1ee5<\/td>\n<\/tr>\n
7<\/td>\nC\u1eadp nh\u1eadt danh m\u1ee5c m\u1eabu s\u1ed5 v\u00e0 m\u1eabu b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 24\/2024<\/td>\nG\u1ed3m c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n
8<\/td>\nC\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi<\/td>\nH\u1ecfi nh\u00e0 cung c\u1ea5p v\u1ec1 th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t c\u1eadp nh\u1eadt<\/td>\n<\/tr>\n
9<\/td>\nGi\u1eef b\u1ea3n Th\u00f4ng t\u01b0 107\/2017 trong h\u1ed3 s\u01a1 tham chi\u1ebfu<\/td>\nC\u00f2n d\u00f9ng cho k\u1ef3 2024 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 2 v\u00e0 b\u01b0\u1edbc 6 l\u00e0 hai b\u01b0\u1edbc t\u1ed1n th\u1eddi gian nh\u1ea5t v\u00e0 kh\u00f4ng th\u1ec3 l\u00e0m nhanh, v\u00ec ph\u1ea3i x\u00e9t t\u1eebng t\u00e0i kho\u1ea3n v\u00e0 t\u1eebng nghi\u1ec7p v\u1ee5.<\/p>\n

Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/h2>\n

B\u1ed1n c\u00e2u c\u1ea7n h\u1ecfi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m:<\/p>\n

    \n
  1. Danh m\u1ee5c t\u00e0i kho\u1ea3n \u0111\u00e3 c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 24\/2024 ch\u01b0a<\/strong>, v\u00e0 c\u1eadp nh\u1eadt t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o.<\/li>\n
  2. C\u00f3 c\u00f4ng c\u1ee5 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 107 sang Th\u00f4ng t\u01b0 24\/2024 kh\u00f4ng<\/strong>, hay ph\u1ea3i l\u00e0m th\u1ee7 c\u00f4ng.<\/li>\n
  3. C\u00f3 h\u1ed7 tr\u1ee3 theo d\u00f5i d\u1ef1 to\u00e1n song song v\u1edbi s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng<\/strong>, g\u1ed3m d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, \u0111\u00e3 r\u00fat, \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 c\u00f2n l\u1ea1i.<\/li>\n
  4. M\u1eabu s\u1ed5 v\u00e0 m\u1eabu b\u00e1o c\u00e1o \u0111\u00e3 theo Th\u00f4ng t\u01b0 24\/2024 ch\u01b0a<\/strong>, g\u1ed3m c\u1ea3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/li>\n<\/ol>\n

    C\u00e2u th\u1ee9 hai hay b\u1ecb b\u1ecf qua v\u00e0 l\u1ea1i l\u00e0 vi\u1ec7c n\u1eb7ng nh\u1ea5t, v\u00ec theo c\u00e1c t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p c\u00f3 t\u1edbi 109 t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf v\u00e0 28 t\u00e0i kho\u1ea3n b\u1ecb chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

    \u0110\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u ngu\u1ed3n kinh ph\u00ed v\u00e0 nhi\u1ec1u c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 kh\u00e1c nhau n\u00ean ch\u1ecdn h\u1ec7 th\u1ed1ng theo d\u00f5i \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi d\u1ef1 to\u00e1n, ngu\u1ed3n kinh ph\u00ed v\u00e0 s\u1ed5 k\u1ebf to\u00e1n trong c\u00f9ng m\u1ed9t n\u01a1i, \u0111\u1ec3 kh\u00f4ng ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng gi\u1eefa c\u00e1c b\u1ea3ng t\u00ednh r\u1eddi.<\/p>\n

    \"K\u1ebf<\/p>\n

    C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

    K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 n\u00e0o?<\/strong><\/h3>\n

    Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, ban h\u00e0nh ng\u00e0y 17\/4\/2024, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025.<\/p>\n

    Th\u00f4ng t\u01b0 107\/2017 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/strong><\/h3>\n

    \u0110\u00e3 b\u1ecb Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay th\u1ebf. Nh\u01b0ng v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m 2024 v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc, n\u00ean kh\u00f4ng x\u00f3a kh\u1ecfi h\u1ed3 s\u01a1 tham chi\u1ebfu.<\/p>\n

    Th\u00f4ng t\u01b0 99\/2025 c\u00f3 \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng?<\/strong><\/h3>\n

    Kh\u00f4ng. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, thay Th\u00f4ng t\u01b0 200\/2014. \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 24\/2024.<\/p>\n

    \u0110\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 107 c\u00f3 d\u00f9ng l\u1ea1i \u0111\u01b0\u1ee3c kh\u00f4ng?<\/strong><\/h3>\n

    Kh\u00f4ng d\u00f9ng l\u1ea1i \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch thay s\u1ed1 hi\u1ec7u th\u00f4ng t\u01b0. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 24\/2024 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i theo b\u1ea3n ch\u1ea5t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, v\u00e0 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u00e3 \u0111\u1ed5i t\u1eeb th\u01b0\u1eddng xuy\u00ean hay kh\u00f4ng th\u01b0\u1eddng xuy\u00ean sang giao t\u1ef1 ch\u1ee7 hay kh\u00f4ng giao t\u1ef1 ch\u1ee7. Ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1ea3n ch\u1ea5t t\u1eebng nghi\u1ec7p v\u1ee5.<\/p>\n

    Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t v\u1ec1 t\u00e0i kho\u1ea3n chi ph\u00ed l\u00e0 g\u00ec?<\/strong><\/h3>\n

    Th\u00f4ng t\u01b0 107 chia chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo TK 6111 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 TK 6112 chi kh\u00f4ng th\u01b0\u1eddng xuy\u00ean. Th\u00f4ng t\u01b0 24\/2024 d\u00f9ng TK 611 cho chi ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 TK 612 cho chi ph\u00ed giao t\u1ef1 ch\u1ee7. Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i kh\u00e1c nhau n\u00ean kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i m\u1ed9t \u0111\u1ed1i m\u1ed9t.<\/p>\n

    C\u00f3 bao nhi\u00eau t\u00e0i kho\u1ea3n b\u1ecb thay \u0111\u1ed5i?<\/strong><\/h3>\n

    Theo c\u00e1c t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p: b\u1ed5 sung 85, b\u1ecf 109, thay \u0111\u1ed5i 42, g\u1ed9p 2 v\u00e0 chuy\u1ec3n \u0111\u1ed5i 28 t\u00e0i kho\u1ea3n. N\u00ean \u0111\u1ed1i chi\u1ebfu c\u00e1c con s\u1ed1 n\u00e0y v\u1edbi danh m\u1ee5c t\u00e0i kho\u1ea3n ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 24\/2024 tr\u01b0\u1edbc khi d\u00f9ng \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

    K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p \u1edf \u0111\u00e2u?<\/strong><\/h3>\n

    Kh\u00e1c v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, v\u1ec1 m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng, v\u1ec1 ngu\u1ed3n t\u00e0i ch\u00ednh, v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p chi theo d\u1ef1 to\u00e1n<\/strong> \u0111\u01b0\u1ee3c giao v\u00e0 giao d\u1ecbch qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c theo d\u00f5i d\u1ef1 to\u00e1n l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 kh\u00f4ng c\u00f3 trong k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

    \u0110\u01a1n v\u1ecb n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 24\/2024?<\/strong><\/h3>\n

    C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a th\u00f4ng t\u01b0. Ph\u1ea1m vi c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 24\/2024.<\/p>\n

    B\u00e1o c\u00e1o c\u1ee7a n\u0103m 2024 l\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o?<\/strong><\/h3>\n

    Theo Th\u00f4ng t\u01b0 107\/2017, v\u00ec Th\u00f4ng t\u01b0 24\/2024 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025. B\u00e1o c\u00e1o n\u0103m 2024 n\u1ed9p trong n\u0103m 2025 v\u1eabn theo ch\u1ebf \u0111\u1ed9 c\u0169.<\/p>\n

    K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n k\u1ef9 n\u0103ng g\u00ec?<\/strong><\/h3>\n

    Ngo\u00e0i nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, c\u1ea7n n\u1eafm quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, bi\u1ebft l\u1eadp v\u00e0 theo d\u00f5i d\u1ef1 to\u00e1n, th\u00e0nh th\u1ea1o giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, v\u00e0 c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u0103n b\u1ea3n. Ch\u00ednh vi\u1ec7c theo d\u00f5i v\u0103n b\u1ea3n l\u00e0 k\u1ef9 n\u0103ng t\u1ea1o ra kh\u00e1c bi\u1ec7t, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n t\u1eeb Th\u00f4ng t\u01b0 107 sang Th\u00f4ng t\u01b0 24\/2024.<\/p>\n

    T\u1ed5ng k\u1ebft<\/h2>\n

    B\u1ed1n \u0111i\u1ec1u c\u1ea7n nh\u1edb:<\/p>\n

      \n
    1. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p hi\u1ec7n \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>, hi\u1ec7u l\u1ef1c 01\/01\/2025, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025, thay Th\u00f4ng t\u01b0 107\/2017\/TT-BTC.<\/li>\n
    2. Kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i \u0111\u1ecbnh kho\u1ea3n b\u1eb1ng c\u00e1ch thay s\u1ed1 hi\u1ec7u th\u00f4ng t\u01b0.<\/strong> H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i theo b\u1ea3n ch\u1ea5t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, v\u1edbi m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i r\u1ea5t l\u1edbn theo c\u00e1c t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p.<\/li>\n
    3. Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u00e3 \u0111\u1ed5i h\u1eb3n<\/strong>, t\u1eeb th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean sang giao t\u1ef1 ch\u1ee7 v\u00e0 kh\u00f4ng giao t\u1ef1 ch\u1ee7. M\u1ecdi \u0111\u1ecbnh kho\u1ea3n v\u1ec1 chi ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1ea3n ch\u1ea5t.<\/li>\n
    4. \u0110\u1eebng l\u1eabn v\u1edbi Th\u00f4ng t\u01b0 99\/2025.<\/strong> Th\u00f4ng t\u01b0 99\/2025 l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p thay Th\u00f4ng t\u01b0 200\/2014, kh\u00f4ng \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/li>\n<\/ol>\n

      B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m 01\/11\/2026, d\u00f9ng \u0111\u1ec3 tham kh\u1ea3o. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, danh m\u1ee5c m\u1eabu s\u1ed5 v\u00e0 m\u1eabu b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n ho\u1eb7c c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m.<\/em><\/p>\n

      B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n