{"id":14977,"date":"2026-04-18T02:39:29","date_gmt":"2026-04-18T02:39:29","guid":{"rendered":"https:\/\/mva.vn\/?p=14977"},"modified":"2026-04-18T02:46:27","modified_gmt":"2026-04-18T02:46:27","slug":"co-bat-buoc-phai-co-ke-toan-khi-thanh-lap-cong-ty","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/co-bat-buoc-phai-co-ke-toan-khi-thanh-lap-cong-ty\/","title":{"rendered":"C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n khi th\u00e0nh l\u1eadp c\u00f4ng ty kh\u00f4ng?"},"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>

Khi b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp doanh nghi\u1ec7p, nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng t\u1eadp trung v\u00e0o s\u1ea3n ph\u1ea9m, kh\u00e1ch h\u00e0ng v\u00e0 doanh thu. Tuy nhi\u00ean, m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng kh\u00f4ng th\u1ec3 b\u1ecf qua l\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt ng\u01b0\u1eddi b\u0103n kho\u0103n li\u1ec7u c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n ngay khi th\u00e0nh l\u1eadp c\u00f4ng ty hay kh\u00f4ng. \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c m\u1edbi kh\u1edfi nghi\u1ec7p, vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u1eb7t l\u00ean h\u00e0ng \u0111\u1ea7u.<\/span><\/i><\/p>\n

V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 <\/span><\/i>c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n khi th\u00e0nh l\u1eadp c\u00f4ng ty kh\u00f4ng<\/i><\/b> s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p, v\u1eeba tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1eeba ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/span><\/i><\/p>\n

I. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n
\"C\u00f3
C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n khi th\u00e0nh l\u1eadp c\u00f4ng ty kh\u00f4ng?<\/figcaption><\/figure>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

Tuy nhi\u00ean, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n

M\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n g\u1ed3m:<\/span><\/p>\n

    \n
  • Ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/span><\/li>\n
  • L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3<\/span><\/li>\n
  • Th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n<\/span><\/li>\n
  • L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n

    Nh\u1eefng ngh\u0129a v\u1ee5 n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c, d\u00f9 doanh nghi\u1ec7p c\u00f3 hay kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n

    1.1 Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng v\u1eabn ph\u1ea3i l\u00e0m k\u1ebf to\u00e1n<\/b><\/h3>\n

    Nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m r\u1eb1ng kh\u00f4ng c\u1ea7n thu\u00ea k\u1ebf to\u00e1n th\u00ec kh\u00f4ng c\u1ea7n l\u00e0m k\u1ebf to\u00e1n. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 quan \u0111i\u1ec3m sai.<\/span><\/p>\n

    D\u00f9 kh\u00f4ng c\u00f3 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n. N\u1ebfu kh\u00f4ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

    1.2 Tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/b><\/h3>\n

    Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh.<\/span><\/p>\n

    \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n. Vi\u1ec7c thi\u1ebfu hi\u1ec3u bi\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n

    II. C\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd k\u1ebf to\u00e1n khi m\u1edbi th\u00e0nh l\u1eadp<\/b><\/h2>\n

    Khi ch\u01b0a \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 tuy\u1ec3n k\u1ebf to\u00e1n, doanh nghi\u1ec7p v\u1eabn c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p. M\u1ed7i ph\u01b0\u01a1ng \u00e1n s\u1ebd c\u00f3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang.<\/span><\/p>\n

    M\u1ed9t s\u1ed1 ph\u01b0\u01a1ng \u00e1n ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n

      \n
    • Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00ean ngo\u00e0i<\/span><\/li>\n
    • T\u1ef1 l\u00e0m k\u1ebf to\u00e1n<\/span><\/li>\n
    • Thu\u00ea k\u1ebf to\u00e1n b\u00e1n th\u1eddi gian<\/span><\/li>\n
    • Tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/span><\/li>\n<\/ul>\n

      Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/span><\/p>\n

      2.1 Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 gi\u1ea3i ph\u00e1p ph\u1ed5 bi\u1ebfn<\/b><\/h3>\n

      \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. Doanh nghi\u1ec7p s\u1ebd thu\u00ea \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n

      \u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng \u00e1n n\u00e0y g\u1ed3m:<\/span><\/p>\n

        \n
      • Chi ph\u00ed th\u1ea5p h\u01a1n so v\u1edbi tuy\u1ec3n nh\u00e2n s\u1ef1<\/span><\/li>\n
      • \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/span><\/li>\n
      • Gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u1ec1 thu\u1ebf<\/span><\/li>\n<\/ul>\n

        Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n khi c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/span><\/p>\n

        2.2 T\u1ef1 l\u00e0m k\u1ebf to\u00e1n \u2013 ti\u1ebft ki\u1ec7m nh\u01b0ng ti\u1ec1m \u1ea9n r\u1ee7i ro<\/b><\/h3>\n

        M\u1ed9t s\u1ed1 ch\u1ee7 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn t\u1ef1 l\u00e0m k\u1ebf to\u00e1n \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed. Tuy nhi\u00ean, ph\u01b0\u01a1ng \u00e1n n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p khi quy m\u00f4 nh\u1ecf v\u00e0 giao d\u1ecbch \u00edt.<\/span><\/p>\n

        N\u1ebfu kh\u00f4ng c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, doanh nghi\u1ec7p d\u1ec5 m\u1eafc sai s\u00f3t trong k\u00ea khai thu\u1ebf ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n

        2.3 Thu\u00ea k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u2013 gi\u1ea3i ph\u00e1p d\u00e0i h\u1ea1n<\/b><\/h3>\n

        Khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n, vi\u1ec7c c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 c\u1ea7n thi\u1ebft. \u0110i\u1ec1u n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n.<\/span><\/p>\n

        Tuy nhi\u00ean, chi ph\u00ed cho k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng cao h\u01a1n. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9.<\/span><\/p>\n

        III. R\u1ee7i ro khi kh\u00f4ng t\u1ed5 ch\u1ee9c t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/b><\/h2>\n

        N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, nhi\u1ec1u r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra. Nh\u1eefng r\u1ee7i ro n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ebfn uy t\u00edn.<\/span><\/p>\n

        M\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n

          \n
        • B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/li>\n
        • Sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n
        • B\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/li>\n
        • Kh\u00f3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n<\/span><\/li>\n<\/ul>\n

          Nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

          3.1 R\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p l\u00fd<\/b><\/h3>\n

          K\u1ebf to\u00e1n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu k\u00ea khai sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n

          Ngo\u00e0i ra, vi\u1ec7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n c\u0169ng l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n

          3.2 R\u1ee7i ro trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><\/h3>\n

          N\u1ebfu kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n r\u00f5 r\u00e0ng, doanh nghi\u1ec7p s\u1ebd kh\u00f3 ki\u1ec3m so\u00e1t doanh thu v\u00e0 chi ph\u00ed.<\/span><\/p>\n

          \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh tr\u1edf n\u00ean thi\u1ebfu ch\u00ednh x\u00e1c.<\/span><\/p>\n

          IV. Khi n\u00e0o doanh nghi\u1ec7p n\u00ean c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/b><\/h2>\n

          Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u. Tuy nhi\u00ean, khi \u0111\u1ea1t \u0111\u1ebfn m\u1ed9t quy m\u00f4 nh\u1ea5t \u0111\u1ecbnh, vi\u1ec7c n\u00e0y tr\u1edf n\u00ean c\u1ea7n thi\u1ebft.<\/span><\/p>\n

          Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 khi:<\/span><\/p>\n

            \n
          • S\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch t\u0103ng nhanh<\/span><\/li>\n
          • Doanh thu \u1ed5n \u0111\u1ecbnh<\/span><\/li>\n
          • C\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft<\/span><\/li>\n
          • Mu\u1ed1n ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1eb7t ch\u1ebd<\/span><\/li>\n<\/ul>\n

            Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh chuy\u00ean nghi\u1ec7p h\u01a1n.<\/span><\/p>\n

            4.1 Giai \u0111o\u1ea1n m\u1edf r\u1ed9ng quy m\u00f4<\/b><\/h3>\n

            Khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u m\u1edf r\u1ed9ng, nhu c\u1ea7u qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh s\u1ebd t\u0103ng l\u00ean. L\u00fac n\u00e0y, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p.<\/span><\/p>\n

            4.2 Khi c\u1ea7n ph\u00e2n t\u00edch t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u<\/b><\/h3>\n

            N\u1ebfu doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed1t h\u01a1n so v\u1edbi d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i<\/span><\/p>\n

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

            Ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay khi th\u00e0nh l\u1eadp. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

            Hi\u1ec3u r\u00f5 <\/span>c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n khi th\u00e0nh l\u1eadp c\u00f4ng ty kh\u00f4ng<\/b> gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p. Khi t\u1ed5 ch\u1ee9c t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1ebd h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n

            ","protected":false},"excerpt":{"rendered":"

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