{"id":1708,"date":"2026-01-06T14:41:45","date_gmt":"2026-01-06T14:41:45","guid":{"rendered":"https:\/\/tranthihoa.com\/?p=1708"},"modified":"2026-01-08T08:04:29","modified_gmt":"2026-01-08T08:04:29","slug":"bang-so-sanh-tong-hop-diem-khac-biet-giua-thong-tu-99-va-thong-tu-200-ve-bieu-mau-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2026\/01\/06\/bang-so-sanh-tong-hop-diem-khac-biet-giua-thong-tu-99-va-thong-tu-200-ve-bieu-mau-bao-cao-tai-chinh\/","title":{"rendered":"B\u1ea2NG SO S\u00c1NH T\u1ed4NG H\u1ee2P \u0110I\u1ec2M KH\u00c1C BI\u1ec6T GI\u1eeeA TH\u00d4NG T\u01af 99 V\u00c0 TH\u00d4NG T\u01af 200 V\u1ec0 BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH?"},"content":{"rendered":"

B\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Th\u00f4ng t\u01b0 99 v\u00e0 Th\u00f4ng t\u01b0 200 v\u1ec1 bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/h2>\n

V\u1eeba qua ng\u00e0y 27\/10\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

T\u1ea3i v\u1ec1<\/strong><\/a>\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/p>\n

Theo \u0111\u00f3,\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0ch\u00ednh th\u1ee9c thay th\u1ebf\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Trong \u0111\u00f3,\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 kh\u00f4ng ch\u1ec9 thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n m\u00e0 c\u00f2n c\u1ea3i ti\u1ebfn to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC).<\/p>\n

C\u1ee5 th\u1ec3, n\u1ed9i dung t\u1ed5ng h\u1ee3p so s\u00e1nh \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Th\u00f4ng t\u01b0 99 v\u00e0 Th\u00f4ng t\u01b0 200 v\u1ec1 bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>\n

B\u1ea2NG SO S\u00c1NH T\u1ed4NG H\u1ee2P \u0110I\u1ec2M KH\u00c1C BI\u1ec6T GI\u1eeeA TH\u00d4NG T\u01af 99 V\u00c0 TH\u00d4NG T\u01af 200 V\u1ec0 BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n\n\n\n\n\n\n\n
M\u1eabu B\u00e1o c\u00e1o<\/strong><\/td>\nM\u00e3 s\u1ed1<\/strong><\/td>\nTh\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/p>\n

(Ph\u1ee5 l\u1ee5c 2)<\/em><\/td>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/p>\n

(Ph\u1ee5 l\u1ee5c IV)<\/em><\/td>\n

Thay \u0111\u1ed5i ch\u00ednh<\/strong><\/td>\n<\/tr>\n
1. B\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh (B\u1ea3ng C\u0110KT)<\/td>\nB 01 \u2013 DN<\/td>\nB\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m (\u00e1p d\u1ee5ng cho DN ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/td>\nB\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh (\u00e1p d\u1ee5ng cho DN ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/td>\n\u0110\u1ed5i t\u00ean t\u1eeb \u201cB\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d th\u00e0nh \u201cB\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh\u201d.<\/td>\n<\/tr>\n
2. BCTC kh\u00f4ng H\u0110 li\u00ean t\u1ee5c<\/td>\nB01\/CDH\u0110 \u2013 DNKLT<\/td>\nB\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/td>\nB\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh (DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/td>\n\u0110\u1ed5i t\u00ean v\u00e0 B\u1ecf k\u00fd hi\u1ec7u \u201c\/CDH\u0110\u201d trong m\u00e3 s\u1ed1.<\/td>\n<\/tr>\n
3. BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 (\u0110\u1ea7y \u0111\u1ee7)<\/td>\nB01a \u2013 DN<\/td>\nB\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 (D\u1ea1ng \u0111\u1ea7y \u0111\u1ee7)<\/td>\nB\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (D\u1ea1ng \u0111\u1ea7y \u0111\u1ee7)<\/td>\n\u0110\u1ed5i t\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n
4. BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 (T\u00f3m l\u01b0\u1ee3c)<\/td>\nB01b \u2013 DN<\/td>\nB\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 (D\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/td>\nB\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (D\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/td>\n\u0110\u1ed5i t\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o T\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 31\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh nh\u01b0 sau:<\/p>\n

\u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/em><\/strong><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf cho c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), Th\u00f4ng t\u01b0 s\u1ed1 75\/2015\/TT-BTC ng\u00e0y 18\/5\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 53\/2016\/TT-BTC ng\u00e0y 21\/3\/2016 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 195\/2012\/TT-BTC ng\u00e0y 15\/11\/2012 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/em><\/li>\n<\/ol>\n

    …<\/em><\/p>\n

    Nh\u01b0 v\u1eady,<\/strong>\u00a0theo quy \u0111\u1ecbnh tr\u00ean th\u00ec\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\u00a001\/01\/2026<\/strong>\u00a0v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026.<\/p>\n

    L\u01b0u \u00fd v\u1ec1 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC?<\/strong><\/span><\/h2>\n

    C\u0103n c\u1ee9 \u0110i\u1ec1u 30\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp, theo \u0111\u00f3, l\u01b0u \u00fd v\u1ec1 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i Th\u00f4ng t\u01b0 99 thay th\u1ebf Th\u00f4ng t\u01b0 200 nh\u01b0 sau:<\/p>\n

    (1) Doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n:<\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i c\u1ee5 th\u1ec3 (\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u chinh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n ho\u1eb7c phi h\u1ed3i t\u1ed1) th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u0111\u00f3. Trong \u0111\u00f3:<\/p>\n

    + Ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u chinh h\u1ed3i t\u1ed1 ho\u1eb7c phi h\u1ed3i t\u1ed1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 – Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t.<\/p>\n

    + Ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean b\u1ecb \u1ea3nh h\u01b0\u1edfng m\u00e0 t\u00ednh to\u00e1n \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf t\u1ea1i ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 t\u01b0\u01a1ng \u1ee9ng v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi.<\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i \u0111i\u1ec1u chinh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n thi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh phi h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n

    (2) C\u00e1c doanh nghi\u1ec7p l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 mua tr\u00e1i phi\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu, n\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 tr\u00e1i phi\u1ebfu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u chinh h\u1ed3i t\u1ed1 ho\u1eb7c \u0111i\u1ec1u chinh h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0\u0111\u1ec3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i ph\u00e1t sinh khi mua tr\u00e1i phi\u1ebfu \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n

    (3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed1 kh\u00e1c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00ec k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n sang T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (T\u00e0i kho\u1ea3n 4211) \u0111\u1ed3ng th\u1eddi ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 l\u00fd do v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

    (4) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 nh\u01b0ng khi Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Khi ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u1ec9 ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 th\u1ef1c t\u1ebf ph\u00e1t s\u00ecnh v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc v\u1edbi s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh t\u1eebng k\u1ef3.<\/p>\n","protected":false},"excerpt":{"rendered":"

    B\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Th\u00f4ng t\u01b0 99 v\u00e0 Th\u00f4ng t\u01b0 200 v\u1ec1 bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh? V\u1eeba qua ng\u00e0y 27\/10\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. T\u1ea3i v\u1ec1\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC Theo \u0111\u00f3,\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0ch\u00ednh th\u1ee9c thay th\u1ebf\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0h\u01b0\u1edbng […]<\/p>\n","protected":false},"author":1,"featured_media":1331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[149],"tags":[],"class_list":["post-1708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-muc-kien-thuc"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1708"}],"version-history":[{"count":6,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1708\/revisions"}],"predecessor-version":[{"id":1726,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1708\/revisions\/1726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1331"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}