{"id":15330,"date":"2026-05-15T03:30:27","date_gmt":"2026-05-15T03:30:27","guid":{"rendered":"https:\/\/mva.vn\/?p=15330"},"modified":"2026-05-15T03:36:14","modified_gmt":"2026-05-15T03:36:14","slug":"huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t"},"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>

Th\u00f4ng t\u01b0 152 v\u1ec1 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh quan tr\u1ecdng m\u00e0 h\u1ed9 kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026. Theo xu h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch doanh thu, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai thu\u1ebf theo doanh thu th\u1ef1c t\u1ebf, nhi\u1ec1u h\u1ed9 kinh doanh s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 h\u01a1n tr\u01b0\u1edbc \u0111\u00e2y. Vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 152 gi\u00fap h\u1ed9 kinh doanh tr\u00e1nh sai s\u00f3t v\u1ec1 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026, bao g\u1ed3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng m\u1edbi nh\u1ea5t.<\/em><\/p>\n

I. Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 g\u00ec?<\/h2>\n
\"H\u01b0\u1edbng
H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n

Th\u00f4ng t\u01b0 152 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho:<\/p>\n

    \n
  • H\u1ed9 kinh doanh<\/li>\n
  • C\u00e1 nh\u00e2n kinh doanh<\/li>\n<\/ul>\n

    Nh\u1eb1m qu\u1ea3n l\u00fd:<\/p>\n

      \n
    • Doanh thu<\/li>\n
    • Chi ph\u00ed<\/li>\n
    • Thu nh\u1eadp<\/li>\n
    • Ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n<\/ul>\n

      Theo h\u01b0\u1edbng minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n

      Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh:<\/p>\n

        \n
      • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/li>\n
      • S\u1ed5 k\u1ebf to\u00e1n<\/li>\n
      • Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p<\/li>\n
      • L\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/li>\n
      • Tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh<\/li>\n<\/ul>\n

        Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

        II. M\u1ee5c \u0111\u00edch c\u1ee7a Th\u00f4ng t\u01b0 152 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026<\/h2>\n

        Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 152 gi\u00fap:<\/p>\n

        2.1. Minh b\u1ea1ch doanh thu th\u1ef1c t\u1ebf<\/h3>\n

        C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3:<\/p>\n

          \n
        • Ki\u1ec3m so\u00e1t doanh thu<\/li>\n
        • H\u1ea1n ch\u1ebf th\u1ea5t thu thu\u1ebf<\/li>\n
        • Gi\u1ea3m t\u00ecnh tr\u1ea1ng k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n

          2.2. Chu\u1ea9n h\u00f3a ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/h3>\n

          H\u1ed9 kinh doanh c\u1ea7n:<\/p>\n

            \n
          • Ghi ch\u00e9p s\u1ed5 s\u00e1ch r\u00f5 r\u00e0ng<\/li>\n
          • Theo d\u00f5i doanh thu \u2013 chi ph\u00ed \u0111\u1ea7y \u0111\u1ee7<\/li>\n
          • L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/li>\n<\/ul>\n

            2.3. H\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n

            Th\u00f4ng t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng:<\/p>\n

              \n
            • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
            • K\u00ea khai thu\u1ebf online<\/li>\n
            • Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

              III. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/h2>\n

              Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

              3.1. H\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/h3>\n

              Bao g\u1ed3m c\u00e1c h\u1ed9:<\/p>\n

                \n
              • B\u00e1n h\u00e0ng<\/li>\n
              • D\u1ecbch v\u1ee5<\/li>\n
              • S\u1ea3n xu\u1ea5t<\/li>\n
              • Th\u01b0\u01a1ng m\u1ea1i<\/li>\n
              • Kinh doanh online<\/li>\n<\/ul>\n

                3.2. C\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh doanh thu<\/h3>\n

                V\u00ed d\u1ee5:<\/p>\n

                  \n
                • C\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online<\/li>\n
                • Livestream b\u00e1n h\u00e0ng<\/li>\n
                • Freelancer<\/li>\n
                • C\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n

                  3.3. H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf<\/h3>\n

                  \u0110\u1eb7c bi\u1ec7t t\u1eeb n\u0103m 2026, nhi\u1ec1u h\u1ed9 kinh doanh s\u1ebd chuy\u1ec3n sang:<\/p>\n

                    \n
                  • K\u00ea khai doanh thu th\u1ef1c t\u1ebf
                    \nthay v\u00ec:<\/li>\n
                  • Thu\u1ebf kho\u00e1n truy\u1ec1n th\u1ed1ng<\/li>\n<\/ul>\n

                    IV. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152<\/h2>\n

                    4.1. Ph\u1ea3n \u00e1nh trung th\u1ef1c ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

                    M\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ea7n:<\/p>\n

                      \n
                    • Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7<\/li>\n
                    • Ch\u00ednh x\u00e1c<\/li>\n
                    • K\u1ecbp th\u1eddi<\/li>\n<\/ul>\n

                      4.2. C\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/h3>\n

                      C\u00e1c kho\u1ea3n:<\/p>\n

                        \n
                      • Thu ti\u1ec1n<\/li>\n
                      • Chi ti\u1ec1n<\/li>\n
                      • Mua b\u00e1n h\u00e0ng h\u00f3a<\/li>\n
                      • Chi ph\u00ed<\/li>\n<\/ul>\n

                        C\u1ea7n c\u00f3:<\/p>\n

                          \n
                        • H\u00f3a \u0111\u01a1n<\/li>\n
                        • Phi\u1ebfu thu<\/li>\n
                        • Phi\u1ebfu chi<\/li>\n
                        • H\u1ee3p \u0111\u1ed3ng<\/li>\n
                        • Ch\u1ee9ng t\u1eeb li\u00ean quan<\/li>\n<\/ul>\n

                          4.3. Ghi ch\u00e9p li\u00ean t\u1ee5c trong k\u1ef3<\/h3>\n

                          H\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c:<\/p>\n

                            \n
                          • Ghi ch\u00e9p thi\u1ebfu<\/li>\n
                          • B\u1ecf s\u00f3t doanh thu<\/li>\n
                          • \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u00f9y \u00fd<\/li>\n<\/ul>\n

                            4.4 L\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/h3>\n

                            T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh nh\u1eb1m ph\u1ee5c v\u1ee5:<\/p>\n

                              \n
                            • Ki\u1ec3m tra thu\u1ebf<\/li>\n
                            • Thanh tra<\/li>\n
                            • \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n

                              V. H\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/h2>\n

                              Theo Th\u00f4ng t\u01b0 152, h\u1ed9 kinh doanh c\u1ea7n s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb c\u01a1 b\u1ea3n sau:<\/p>\n

                              5.1. Ch\u1ee9ng t\u1eeb thu ti\u1ec1n<\/h3>\n

                              Bao g\u1ed3m:<\/p>\n

                                \n
                              • Phi\u1ebfu thu<\/li>\n
                              • Bi\u00ean nh\u1eadn thanh to\u00e1n<\/li>\n
                              • Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/li>\n<\/ul>\n

                                5.2. Ch\u1ee9ng t\u1eeb chi ti\u1ec1n<\/h3>\n

                                Bao g\u1ed3m:<\/p>\n

                                  \n
                                • Phi\u1ebfu chi<\/li>\n
                                • H\u00f3a \u0111\u01a1n mua h\u00e0ng<\/li>\n
                                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/li>\n<\/ul>\n

                                  5.3. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/h3>\n

                                  C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng:<\/p>\n

                                    \n
                                  • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                                  • H\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/li>\n
                                  • H\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh thu\u1ebf<\/li>\n<\/ul>\n

                                    5.4. Ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a<\/h3>\n

                                    Bao g\u1ed3m:<\/p>\n

                                      \n
                                    • Phi\u1ebfu nh\u1eadp kho<\/li>\n
                                    • Phi\u1ebfu xu\u1ea5t kho<\/li>\n
                                    • Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng<\/li>\n<\/ul>\n

                                      VI. C\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u1ea7n theo d\u00f5i<\/h2>\n

                                      6.1. S\u1ed5 doanh thu<\/h3>\n

                                      Theo d\u00f5i:<\/p>\n

                                        \n
                                      • Doanh thu b\u00e1n h\u00e0ng<\/li>\n
                                      • Doanh thu d\u1ecbch v\u1ee5<\/li>\n
                                      • Doanh thu t\u1eebng ng\u00e0y<\/li>\n<\/ul>\n

                                        6.2. S\u1ed5 chi ph\u00ed<\/h3>\n

                                        Ghi nh\u1eadn:<\/p>\n

                                          \n
                                        • Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng<\/li>\n
                                        • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/li>\n
                                        • Chi ph\u00ed nh\u00e2n c\u00f4ng<\/li>\n
                                        • Chi ph\u00ed v\u1eadn chuy\u1ec3n<\/li>\n<\/ul>\n

                                          6.3. S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/h3>\n

                                          Theo d\u00f5i:<\/p>\n

                                            \n
                                          • Thu ti\u1ec1n<\/li>\n
                                          • Chi ti\u1ec1n<\/li>\n
                                          • S\u1ed1 d\u01b0 qu\u1ef9<\/li>\n<\/ul>\n

                                            6.4. S\u1ed5 theo d\u00f5i c\u00f4ng n\u1ee3<\/h3>\n

                                            \u00c1p d\u1ee5ng khi c\u00f3:<\/p>\n

                                              \n
                                            • Kh\u00e1ch n\u1ee3 ti\u1ec1n<\/li>\n
                                            • Nh\u00e0 cung c\u1ea5p ch\u01b0a thanh to\u00e1n<\/li>\n<\/ul>\n

                                              6.5. S\u1ed5 h\u00e0ng t\u1ed3n kho<\/h3>\n

                                              \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh:<\/p>\n

                                                \n
                                              • Th\u01b0\u01a1ng m\u1ea1i<\/li>\n
                                              • B\u00e1n l\u1ebb<\/li>\n
                                              • S\u1ea3n xu\u1ea5t<\/li>\n<\/ul>\n

                                                C\u1ea7n theo d\u00f5i:<\/p>\n

                                                  \n
                                                • Nh\u1eadp kho<\/li>\n
                                                • Xu\u1ea5t kho<\/li>\n
                                                • T\u1ed3n kho<\/li>\n<\/ul>\n

                                                  VII. C\u00e1ch ghi ch\u00e9p k\u1ebf to\u00e1n h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152<\/h2>\n

                                                  7.1. Ghi nh\u1eadn doanh thu<\/h3>\n

                                                  Doanh thu c\u1ea7n ghi nh\u1eadn:<\/p>\n

                                                    \n
                                                  • \u0110\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh<\/li>\n
                                                  • Theo gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf<\/li>\n
                                                  • \u0110\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n

                                                    7.2. Ghi nh\u1eadn chi ph\u00ed<\/h3>\n

                                                    Chi ph\u00ed h\u1ee3p l\u1ec7 c\u1ea7n:<\/p>\n

                                                      \n
                                                    • Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n
                                                    • C\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/li>\n
                                                    • Thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n<\/ul>\n

                                                      7.3. \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ecbnh k\u1ef3<\/h3>\n

                                                      H\u1ed9 kinh doanh n\u00ean:<\/p>\n

                                                        \n
                                                      • Ki\u1ec3m tra doanh thu h\u00e0ng th\u00e1ng<\/li>\n
                                                      • \u0110\u1ed1i chi\u1ebfu ti\u1ec1n m\u1eb7t<\/li>\n
                                                      • Ki\u1ec3m tra h\u00e0ng t\u1ed3n kho<\/li>\n<\/ul>\n

                                                        Nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t s\u1ed1 li\u1ec7u.<\/p>\n

                                                        VIII. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebf to\u00e1n h\u1ed9 kinh doanh n\u0103m 2026<\/h2>\n

                                                        T\u1eeb n\u0103m 2026, nhi\u1ec1u h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n:<\/p>\n

                                                          \n
                                                        • B\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                                                        • K\u00ea khai doanh thu th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n

                                                          Do \u0111\u00f3 c\u1ea7n:<\/p>\n

                                                            \n
                                                          • \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng<\/li>\n
                                                          • Qu\u1ea3n l\u00fd doanh thu \u0111i\u1ec7n t\u1eed<\/li>\n
                                                          • L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n online<\/li>\n<\/ul>\n

                                                            Theo \u0111\u00fang quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi.<\/p>\n

                                                            IX. Ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/h2>\n

                                                            H\u1ed9 kinh doanh c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

                                                              \n
                                                            • S\u1ed5 k\u1ebf to\u00e1n<\/li>\n
                                                            • H\u00f3a \u0111\u01a1n<\/li>\n
                                                            • Phi\u1ebfu thu chi<\/li>\n
                                                            • Ch\u1ee9ng t\u1eeb li\u00ean quan<\/li>\n<\/ul>\n

                                                              Trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

                                                              Vi\u1ec7c l\u01b0u tr\u1eef gi\u00fap:<\/p>\n

                                                                \n
                                                              • Gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf<\/li>\n
                                                              • \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/li>\n
                                                              • H\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd<\/li>\n<\/ul>\n

                                                                X. C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/h2>\n

                                                                10.1. Kh\u00f4ng ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 doanh thu<\/h3>\n

                                                                \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn:<\/p>\n

                                                                  \n
                                                                • Sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n
                                                                • B\u1ecb truy thu thu\u1ebf<\/li>\n
                                                                • B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/li>\n<\/ul>\n

                                                                  10.2. Kh\u00f4ng l\u01b0u ch\u1ee9ng t\u1eeb<\/h3>\n

                                                                  Nhi\u1ec1u h\u1ed9 kinh doanh:<\/p>\n

                                                                    \n
                                                                  • Kh\u00f4ng l\u01b0u h\u00f3a \u0111\u01a1n<\/li>\n
                                                                  • M\u1ea5t phi\u1ebfu thu chi<\/li>\n
                                                                  • Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n

                                                                    D\u1eabn \u0111\u1ebfn kh\u00f3 gi\u1ea3i tr\u00ecnh khi ki\u1ec3m tra thu\u1ebf.<\/p>\n

                                                                    10.3. Ghi nh\u1eadn chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7<\/h3>\n

                                                                    V\u00ed d\u1ee5:<\/p>\n

                                                                      \n
                                                                    • Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/li>\n
                                                                    • Chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 kinh doanh<\/li>\n
                                                                    • Thanh to\u00e1n sai quy \u0111\u1ecbnh<\/li>\n<\/ul>\n

                                                                      10.4. Kh\u00f4ng theo d\u00f5i h\u00e0ng t\u1ed3n kho<\/h3>\n

                                                                      D\u1ec5 d\u1eabn \u0111\u1ebfn:<\/p>\n

                                                                        \n
                                                                      • Ch\u00eanh l\u1ec7ch doanh thu<\/li>\n
                                                                      • Sai l\u1ec7ch gi\u00e1 v\u1ed1n<\/li>\n
                                                                      • Kh\u00f3 ki\u1ec3m so\u00e1t kinh doanh<\/li>\n<\/ul>\n

                                                                        XI. L\u1ee3i \u00edch khi th\u1ef1c hi\u1ec7n \u0111\u00fang k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/h2>\n

                                                                        Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang Th\u00f4ng t\u01b0 152 gi\u00fap:<\/p>\n

                                                                          \n
                                                                        • Minh b\u1ea1ch t\u00e0i ch\u00ednh<\/li>\n
                                                                        • Qu\u1ea3n l\u00fd doanh thu hi\u1ec7u qu\u1ea3<\/li>\n
                                                                        • H\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf<\/li>\n
                                                                        • D\u1ec5 vay v\u1ed1n ng\u00e2n h\u00e0ng<\/li>\n
                                                                        • Thu\u1eadn l\u1ee3i chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p<\/li>\n<\/ul>\n

                                                                          Ngo\u00e0i ra c\u00f2n gi\u00fap:<\/p>\n

                                                                            \n
                                                                          • Ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn<\/li>\n
                                                                          • T\u1ed1i \u01b0u chi ph\u00ed kinh doanh<\/li>\n
                                                                          • Ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n

                                                                            XII. H\u1ed9 kinh doanh n\u00ean t\u1ef1 l\u00e0m k\u1ebf to\u00e1n hay thu\u00ea d\u1ecbch v\u1ee5?<\/h2>\n

                                                                            T\u00f9y quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng m\u00e0 h\u1ed9 kinh doanh c\u00f3 th\u1ec3:<\/p>\n

                                                                            12.1. T\u1ef1 theo d\u00f5i s\u1ed5 s\u00e1ch<\/h3>\n

                                                                            Ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n

                                                                              \n
                                                                            • Quy m\u00f4 nh\u1ecf<\/li>\n
                                                                            • \u00cdt ph\u00e1t sinh ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n

                                                                              12.2. Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/h3>\n

                                                                              Ph\u00f9 h\u1ee3p khi:<\/p>\n

                                                                                \n
                                                                              • Doanh thu l\u1edbn<\/li>\n
                                                                              • C\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/li>\n
                                                                              • K\u00ea khai thu\u1ebf th\u01b0\u1eddng xuy\u00ean<\/li>\n
                                                                              • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

                                                                                D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00fap:<\/p>\n

                                                                                  \n
                                                                                • H\u1ea1n ch\u1ebf sai s\u00f3t<\/li>\n
                                                                                • \u0110\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n
                                                                                • Ti\u1ebft ki\u1ec7m th\u1eddi gian<\/li>\n<\/ul>\n

                                                                                  XIII. K\u1ebft lu\u1eadn<\/h2>\n

                                                                                  Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng gi\u00fap chu\u1ea9n h\u00f3a ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, minh b\u1ea1ch doanh thu v\u00e0 t\u0103ng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh. Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed9 kinh doanh c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, t\u1ed5 ch\u1ee9c s\u1ed5 s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd c\u0169ng nh\u01b0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ec1n v\u1eefng.<\/p>","protected":false},"excerpt":{"rendered":"

                                                                                  Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.Th\u00f4ng t\u01b0 152 v\u1ec1 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh quan tr\u1ecdng m\u00e0 h\u1ed9 kinh..<\/p>\n","protected":false},"author":1,"featured_media":15331,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t, quy \u0111\u1ecbnh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng cho h\u1ed9 kinh doanh.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t[:]\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t, quy \u0111\u1ecbnh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng cho h\u1ed9 kinh doanh.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-15T03:30:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-15T03:36:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-15T102406.329.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t\",\"datePublished\":\"2026-05-15T03:30:27+00:00\",\"dateModified\":\"2026-05-15T03:36:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/\"},\"wordCount\":1959,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/AN-ANH-WEBSITE-2026-05-15T102406.329.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/huong-dan-thong-tu-152-ke-toan-ho-kinh-doanh-ca-the\\\/\",\"name\":\"[:vi]H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 152 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 2026 m\u1edbi nh\u1ea5t[:] - 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