{"id":13461,"date":"2025-11-24T04:23:40","date_gmt":"2025-11-24T04:23:40","guid":{"rendered":"https:\/\/mva.vn\/?p=13461"},"modified":"2025-11-24T04:24:17","modified_gmt":"2025-11-24T04:24:17","slug":"cach-xay-dung-quy-trinh-ke-toan-noi-bo-gon-nhe-ma-van-dung-luat","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-xay-dung-quy-trinh-ke-toan-noi-bo-gon-nhe-ma-van-dung-luat\/","title":{"rendered":"C\u00e1ch x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 g\u1ecdn nh\u1eb9 m\u00e0 v\u1eabn \u0111\u00fang lu\u1eadt"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

\u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1ed9 ph\u1eadn x\u01b0\u01a1ng s\u1ed1ng gi\u00fap ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh, l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o minh b\u1ea1ch. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf lo ng\u1ea1i r\u1eb1ng quy tr\u00ecnh k\u1ebf to\u00e1n qu\u00e1 ph\u1ee9c t\u1ea1p s\u1ebd t\u1ed1n nhi\u1ec1u th\u1eddi gian, nh\u00e2n s\u1ef1 v\u00e0 chi ph\u00ed. V\u1eady l\u00e0m sao \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 g\u1ecdn nh\u1eb9 nh\u01b0ng v\u1eabn \u0111\u00fang lu\u1eadt? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u01b0\u1edbc, \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/span><\/p>\n

I. Nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/b><\/h2>\n

\u0110\u1ec3 quy tr\u00ecnh g\u1ecdn nh\u1eb9 nh\u01b0ng v\u1eabn \u0111\u00fang lu\u1eadt, c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

1.1 \u0110\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, h\u1ee3p ph\u00e1p, minh b\u1ea1ch<\/b><\/h3>\n
    \n
  • M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: h\u00f3a \u0111\u01a1n, phi\u1ebfu thu \u2013 chi, h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n
  • Ch\u1ee9ng t\u1eeb ph\u1ea3i ghi r\u00f5 ng\u00e0y th\u00e1ng, n\u1ed9i dung, s\u1ed1 ti\u1ec1n v\u00e0 ng\u01b0\u1eddi li\u00ean quan.<\/span><\/li>\n<\/ul>\n

    1.2 D\u1ec5 v\u1eadn h\u00e0nh \u2013 ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng<\/b><\/h3>\n
      \n
    • M\u1ed7i nghi\u1ec7p v\u1ee5 c\u00f3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch c\u1ee5 th\u1ec3: l\u1eadp ch\u1ee9ng t\u1eeb, ki\u1ec3m so\u00e1t, h\u1ea1ch to\u00e1n, ph\u00ea duy\u1ec7t.<\/span><\/li>\n
    • Tr\u00e1nh ch\u1ed3ng ch\u00e9o, v\u1eeba g\u1ecdn g\u00e0ng v\u1eeba tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng.<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

      1.3 Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/b><\/h3>\n
        \n
      • \u00c1p d\u1ee5ng theo Lu\u1eadt K\u1ebf to\u00e1n 2015, Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf) v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (cho doanh nghi\u1ec7p l\u1edbn).<\/span><\/li>\n
      • Kh\u00f4ng b\u1ecf s\u00f3t, kh\u00f4ng l\u00e0m ng\u1eafn, thay \u0111\u1ed5i hay gi\u1ea3 m\u1ea1o ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n

        1.4 H\u01b0\u1edbng t\u1edbi t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro<\/b><\/h3>\n
          \n
        • S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng ghi s\u1ed5, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch.<\/span><\/li>\n
        • Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c kho\u1ea3n chi, tr\u00e1nh l\u1ea1m chi, sai s\u00f3t, ho\u1eb7c gian l\u1eadn.<\/span><\/li>\n<\/ul>\n

          II. C\u00e1c b\u01b0\u1edbc x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 g\u1ecdn nh\u1eb9<\/b><\/h2>\n

          B\u01b0\u1edbc 1<\/strong>: Ph\u00e2n lo\u1ea1i nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh<\/span><\/p>\n

            \n
          • Chia th\u00e0nh c\u00e1c nh\u00f3m ch\u00ednh:<\/span>\n
              \n
            1. Thu \u2013 chi ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/li>\n
            2. Mua h\u00e0ng, nh\u1eadp kho, xu\u1ea5t kho<\/span><\/li>\n
            3. B\u00e1n h\u00e0ng, xu\u1ea5t h\u00f3a \u0111\u01a1n, thu ti\u1ec1n<\/span><\/li>\n
            4. Chi ph\u00ed v\u1eadn h\u00e0nh, kh\u1ea5u hao, l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/span><\/li>\n
            5. Thu\u1ebf \u2013 b\u1ea3o hi\u1ec3m \u2013 c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n

              B\u01b0\u1edbc 2<\/strong>: X\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/span><\/p>\n

                \n
              • L\u1eadp b\u1ea3ng ph\u00e2n c\u00f4ng:<\/span><\/li>\n<\/ul>\n\n\n\n\n\n\n\n
                \n

                Nghi\u1ec7p v\u1ee5<\/span><\/p>\n<\/th>\n

                		\n

                Ch\u1ee9ng t\u1eeb<\/span><\/p>\n<\/th>\n

                		\n

                Ng\u01b0\u1eddi l\u1eadp<\/span><\/p>\n<\/th>\n

                		\n

                Ng\u01b0\u1eddi ki\u1ec3m so\u00e1t<\/span><\/p>\n<\/th>\n

                		\n

                Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t<\/span><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

                \n

                Mua h\u00e0ng<\/span><\/p>\n<\/td>\n

                		\n

                H\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho<\/span><\/p>\n<\/td>\n

                		\n

                Nh\u00e2n vi\u00ean mua h\u00e0ng<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n kho<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<\/td>\n<\/tr>\n

                \n

                B\u00e1n h\u00e0ng<\/span><\/p>\n<\/td>\n

                		\n

                H\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<\/td>\n

                		\n

                Gi\u00e1m \u0111\u1ed1c<\/span><\/p>\n<\/td>\n<\/tr>\n

                \n

                Chi ph\u00ed v\u1eadn h\u00e0nh<\/span><\/p>\n<\/td>\n

                		\n

                Phi\u1ebfu chi, h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n chi<\/span><\/p>\n<\/td>\n

                		\n

                K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<\/td>\n

                		\n

                Gi\u00e1m \u0111\u1ed1c<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  \n
                • Quy tr\u00ecnh n\u00e0y gi\u00fap gi\u1ea3m ch\u1ed3ng ch\u00e9o, minh b\u1ea1ch v\u00e0 d\u1ec5 ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n

                  B\u01b0\u1edbc 3<\/b>: H\u1ea1ch to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/span><\/p>\n

                    \n
                  • Ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o: h\u1ea1ch to\u00e1n theo t\u00e0i kho\u1ea3n 111, 112, 156, 331\u2026<\/span><\/li>\n
                  • Ch\u1ee9ng t\u1eeb \u0111\u1ea7u ra: h\u1ea1ch to\u00e1n doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/li>\n
                  • L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo ng\u00e0y, lo\u1ea1i, s\u1ed1 th\u1ee9 t\u1ef1, b\u1ea3o \u0111\u1ea3m d\u1ec5 t\u00ecm khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n

                    B\u01b0\u1edbc 4<\/strong>: L\u1eadp b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/span><\/p>\n

                      \n
                    • B\u00e1o c\u00e1o thu\u1ebf GTGT: h\u00e0ng th\u00e1ng\/qu\u00fd t\u00f9y quy m\u00f4.<\/span><\/li>\n
                    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: qu\u00fd ho\u1eb7c 6 th\u00e1ng, cu\u1ed1i n\u0103m.<\/span><\/li>\n
                    • So s\u00e1nh s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch \u2013 h\u00f3a \u0111\u01a1n \u2013 ng\u00e2n h\u00e0ng \u2013 kho \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n

                      B\u01b0\u1edbc 5<\/b>: Ki\u1ec3m so\u00e1t v\u00e0 r\u00e0 so\u00e1t<\/span><\/p>\n

                        \n
                      • Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3: m\u1ed7i th\u00e1ng ho\u1eb7c m\u1ed7i qu\u00fd, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c gi\u00e1m \u0111\u1ed1c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/span><\/li>\n
                      • Ph\u00e1t hi\u1ec7n l\u1ed7i, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u2192 l\u1eadp b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

                        III. M\u1eb9o \u0111\u1ec3 quy tr\u00ecnh k\u1ebf to\u00e1n g\u1ecdn nh\u1eb9 nh\u01b0ng v\u1eabn \u0111\u00fang lu\u1eadt<\/b><\/h2>\n

                        3.1 S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n
                          \n
                        • Gi\u1ea3m gi\u1ea5y t\u1edd, d\u1ec5 l\u01b0u tr\u1eef, \u0111\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n

                          3.2 \u00c1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p<\/b><\/h3>\n
                            \n
                          • H\u1ed7 tr\u1ee3 ghi s\u1ed5 t\u1ef1 \u0111\u1ed9ng, l\u1eadp b\u00e1o c\u00e1o, nh\u1eafc nh\u1edf h\u1ea1n n\u1ed9p thu\u1ebf, \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng \u2013 kho.<\/span><\/li>\n<\/ul>\n

                            3.3 Chu\u1ea9n h\u00f3a m\u1eabu phi\u1ebfu, bi\u1ec3u m\u1eabu<\/b><\/h3>\n
                              \n
                            • T\u1ea5t c\u1ea3 phi\u1ebfu chi, phi\u1ebfu thu, b\u1ea3ng k\u00ea ph\u1ea3i theo m\u1eabu chu\u1ea9n \u0111\u1ec3 d\u1ec5 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n

                              3.4 \u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n
                                \n
                              • Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n n\u1eafm r\u00f5 nghi\u1ec7p v\u1ee5, h\u1ea1n ch\u1ebf l\u1ed7i sai, b\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n

                                3.5 G\u1ed9p quy tr\u00ecnh nh\u01b0ng v\u1eabn ki\u1ec3m so\u00e1t<\/b><\/h3>\n
                                  \n
                                • V\u00ed d\u1ee5, k\u1ebf to\u00e1n mua h\u00e0ng v\u00e0 h\u1ea1ch to\u00e1n c\u00f3 th\u1ec3 l\u00e0 c\u00f9ng ng\u01b0\u1eddi nh\u01b0ng lu\u00f4n c\u00f3 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ee9 2 \u0111\u1ec3 tr\u00e1nh gian l\u1eadn.<\/span><\/li>\n<\/ul>\n

                                  L\u1ee3i \u00edch khi x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n \u2013 g\u1ecdn<\/b><\/p>\n

                                    \n
                                  • Ti\u1ebft ki\u1ec7m th\u1eddi gian: c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y nh\u1eb9 nh\u00e0ng, kh\u00f4ng t\u1ed1n nhi\u1ec1u nh\u00e2n l\u1ef1c.<\/span><\/li>\n
                                  • Gi\u1ea3m r\u1ee7i ro thu\u1ebf: h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, k\u00ea khai ch\u00ednh x\u00e1c.<\/span><\/li>\n
                                  • D\u1ec5 ki\u1ec3m tra: s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, d\u1ec5 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n
                                  • T\u1ed1i \u01b0u chi ph\u00ed: tr\u00e1nh l\u00e3ng ph\u00ed th\u1eddi gian, gi\u1ea3m chi ph\u00ed l\u01b0u tr\u1eef gi\u1ea5y t\u1edd, nh\u00e2n s\u1ef1.<\/span><\/li>\n<\/ul>\n

                                    IV. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                    X\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 g\u1ecdn nh\u1eb9 nh\u01b0ng v\u1eabn \u0111\u00fang lu\u1eadt l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch. Nguy\u00ean t\u1eafc \u201c\u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u2013 ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng \u2013 \u0111\u00fang lu\u1eadt \u2013 ki\u1ec3m so\u00e1t r\u1ee7i ro\u201d l\u00e0 kim ch\u1ec9 nam cho m\u1ecdi doanh nghi\u1ec7p. Khi \u00e1p d\u1ee5ng c\u00e1c b\u01b0\u1edbc v\u00e0 m\u1eb9o tr\u00ean, doanh nghi\u1ec7p v\u1eeba ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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