{"id":6180,"date":"2023-11-15T08:05:40","date_gmt":"2023-11-15T08:05:40","guid":{"rendered":"https:\/\/mva.vn\/?p=6180"},"modified":"2023-11-15T08:25:16","modified_gmt":"2023-11-15T08:25:16","slug":"chung-tu-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/chung-tu-ke-toan-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/6180\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 lo\u1ea1i t\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3 thi\u1ebfu. N\u1ebfu b\u1ea1n \u0111ang c\u00f2n \u0111ang m\u01a1 h\u1ed3 ch\u01b0a r\u00f5 ch\u1ee9ng t\u1eeb l\u00e0 g\u00ec? C\u00f3 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n n\u00e0o? Th\u00ec trong b\u00e0i vi\u1ebft n\u00e0y MVA s\u1ebd cung c\u1ea5p \u0111\u1ebfn b\u1ea1n nh\u1eefng th\u00f4ng tin ch\u00ednh x\u00e1c nh\u1ea5t \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng t\u00ecm hi\u1ec3u.<\/span><\/p>\n<h2 style=\"text-align: justify;\">I. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ghi ch\u00e9p ch\u1ee9ng minh v\u1ec1 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y ch\u1ee9a th\u00f4ng tin quan tr\u1ecdng v\u1ec1 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh nh\u01b0 mua b\u00e1n, thanh to\u00e1n, thu nh\u1eadp, chi ph\u00ed, v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6186\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/chung-tu-ke-toan-la-gi.jpg\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/chung-tu-ke-toan-la-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/chung-tu-ke-toan-la-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/chung-tu-ke-toan-la-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><em>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u0169ng \u0111\u00e3 gi\u1ea3i th\u00edch r\u00f5 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201c4. Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.\u201d.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Theo \u0111\u00f3, h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb g\u1ed3m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in, c\u1ee5 th\u1ec3:<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/i><\/b><i><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><b><i> Ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in<\/i><\/b><i><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng gi\u1ea5y do c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c t\u1ef1 in tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c khi kh\u1ea5u tr\u1eeb thu\u1ebf, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Ngo\u00e0i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 tr\u00ean th\u00ec Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u0169ng c\u00f3 gi\u1ea3i th\u00edch v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201cCh\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.\u201d.<\/span><\/i><\/p>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/en\/giao-dich-lien-ket-la-gi-thong-tin-chinh-xac-100\/\"><strong>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/strong><\/a><\/span><\/em><\/p>\n<h2 style=\"text-align: justify;\">II. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n bi\u1ebft<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 nhi\u1ec1u lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p v\u00e0 x\u00e1c nh\u1eadn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6187\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/cac-loai-chung-tu-ke-toan-ban-can-biet.jpg\" alt=\"C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n bi\u1ebft\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/cac-loai-chung-tu-ke-toan-ban-can-biet.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/cac-loai-chung-tu-ke-toan-ban-can-biet-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/cac-loai-chung-tu-ke-toan-ban-can-biet-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><em>C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n bi\u1ebft<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (Invoice)<\/b><span style=\"font-weight: 400;\">: Ch\u1ee9ng t\u1eeb n\u00e0y ch\u1ee9ng minh vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 c\u1ea3, thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phi\u1ebfu nh\u1eadp kho (Goods Received Note &#8211; GRN)<\/b><span style=\"font-weight: 400;\">: Ghi ch\u00e9p vi\u1ec7c nh\u1eadn h\u00e0ng t\u1eeb ng\u01b0\u1eddi b\u00e1n, bao g\u1ed3m th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u00e0ng h\u00f3a khi nh\u1eadn v\u00e0o kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phi\u1ebfu xu\u1ea5t kho (Delivery Note)<\/b><span style=\"font-weight: 400;\">: Ch\u1ee9ng t\u1eeb ghi ch\u00e9p vi\u1ec7c xu\u1ea5t h\u00e0ng t\u1eeb kho, cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u1ecba \u0111i\u1ec3m giao h\u00e0ng v\u00e0 th\u00f4ng tin ng\u01b0\u1eddi nh\u1eadn h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean lai (Receipt)<\/b><span style=\"font-weight: 400;\">: Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c nh\u1eadn ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n, ng\u00e0y nh\u1eadn, v\u00e0 th\u00f4ng tin ng\u01b0\u1eddi thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng (Bank Statement)<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao c\u1ee7a c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, bao g\u1ed3m th\u00f4ng tin v\u1ec1 g\u1eedi ti\u1ec1n, r\u00fat ti\u1ec1n, c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u00e3i su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb thu\u1ebf (Tax Documents)<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 t\u1edd khai thu\u1ebf, h\u1ed3 s\u01a1 thu\u1ebf, v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3ng l\u01b0\u01a1ng (Payroll Records)<\/b><span style=\"font-weight: 400;\">: Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, bao g\u1ed3m th\u00f4ng tin v\u1ec1 l\u01b0\u01a1ng c\u01a1 b\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, thu\u1ebf, v\u00e0 c\u00e1c kho\u1ea3n tr\u1eeb kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Statements)<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m b\u00e1o c\u00e1o thu nh\u1eadp, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u1ee5 th\u1ec3 l\u00e0 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb s\u1ebd c\u00f3 trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(1) Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n c\u1ea5p cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 gi\u1ea5y t\u1edd quan tr\u1ecdng v\u1edbi n\u1ed9i dung ch\u00ednh l\u00e0 ghi nh\u1eadn vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) Bi\u00ean lai<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, bi\u00ean lai \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed in s\u1eb5n m\u1ec7nh gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c trong qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u00eau c\u1ea7u kh\u00e1c (lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n).<\/span><\/p>\n<h2 style=\"text-align: justify;\">III. T\u00ecm hi\u1ec3u tr\u00ecnh t\u1ef1 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n bao g\u1ed3m m\u1ed9t s\u1ed1 b\u01b0\u1edbc c\u01a1 b\u1ea3n t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb \u0111\u1ebfn khi ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t tr\u00ecnh t\u1ef1 ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1- Thu th\u1eadp ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\">: B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch t\u00e0i ch\u00ednh nh\u01b0 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp xu\u1ea5t kho, bi\u00ean lai, b\u1ea3ng l\u01b0\u01a1ng, b\u00e1o c\u00e1o ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2 &#8211; Ph\u00e2n lo\u1ea1i v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\">: Chia c\u00e1c ch\u1ee9ng t\u1eeb th\u00e0nh t\u1eebng lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a ch\u00fang. \u0110\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u00e0 n\u1ed9i dung c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3 &#8211; Ghi ch\u00e9p v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: Sau khi ki\u1ec3m tra, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Th\u00f4ng tin t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch th\u1ee7 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4 &#8211; X\u00e1c nh\u1eadn v\u00e0 duy\u1ec7t<\/b><span style=\"font-weight: 400;\">: Sau khi th\u00f4ng tin \u0111\u01b0\u1ee3c nh\u1eadp, c\u00e1c ch\u1ee9ng t\u1eeb th\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn v\u00e0 duy\u1ec7t b\u1edfi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang c\u00e1ch v\u00e0 tu\u00e2n th\u1ee7 quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 5 &#8211; B\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\">: C\u00e1c ch\u1ee9ng t\u1eeb sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 theo quy \u0111\u1ecbnh. Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1ea3n gi\u1ea5y t\u00f9y thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 6 &#8211; S\u1eed d\u1ee5ng cho b\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch<\/b><span style=\"font-weight: 400;\">: Cu\u1ed1i c\u00f9ng, th\u00f4ng tin t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t kinh doanh, v\u00e0 h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u1eefu \u00edch cho qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\">IV. 1 s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6181\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-xuat-kho.jpg\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n xu\u1ea5t kho\" width=\"700\" height=\"467\" \/><em>V\u00ed d\u1ee5 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n xu\u1ea5t kho<\/em><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6182\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-phieu-thu.jpg\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n phi\u1ebfu thu\" width=\"700\" height=\"467\" \/><br \/>\n<em>V\u00ed d\u1ee5 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n phi\u1ebfu thu<\/em><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6185\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-hoa-don-gia-tri-gia-tang-602x800.jpg\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"700\" height=\"930\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-hoa-don-gia-tri-gia-tang-602x800.jpg 602w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-hoa-don-gia-tri-gia-tang-301x400.jpg 301w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/vi-du-chung-tu-ke-toan-hoa-don-gia-tri-gia-tang.jpg 610w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><em>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/p>\n<h2>V. T\u00ecm hi\u1ec3u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed1c<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb g\u1ed1c (hay c\u00f2n g\u1ecdi l\u00e0 &#8220;original document&#8221;) l\u00e0 phi\u00ean b\u1ea3n ban \u0111\u1ea7u v\u00e0 g\u1ed1c c\u1ee7a m\u1ed9t t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 b\u1ea3n ch\u1ee9ng t\u1eeb m\u00e0 th\u00f4ng tin \u0111\u01b0\u1ee3c ghi ch\u00e9p ho\u1eb7c t\u1ea1o ra ban \u0111\u1ea7u t\u1eeb giao d\u1ecbch th\u1ef1c t\u1ebf, v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 ngu\u1ed3n th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 ch\u00ednh th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb g\u1ed1c c\u00f3 th\u1ec3 bao g\u1ed3m h\u00f3a \u0111\u01a1n, bi\u00ean lai, phi\u1ebfu nh\u1eadp xu\u1ea5t kho, b\u1ea3ng l\u01b0\u01a1ng, c\u00e1c t\u00e0i li\u1ec7u ng\u00e2n h\u00e0ng, t\u1edd khai thu\u1ebf, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c ghi ch\u00e9p v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n, vi\u1ec7c b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb g\u1ed1c r\u1ea5t quan tr\u1ecdng. Ch\u00fang l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c minh v\u00e0 ch\u1ee9ng minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 t\u1ea1o ra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u1ea3n ch\u1ee9ng t\u1eeb g\u1ed1c th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n ho\u1eb7c x\u00e1c minh th\u00f4ng tin.<\/span><\/p>\n<h2>VI. Ch\u1ee9ng t\u1eeb ghi s\u1ed5 l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch l\u00e0 c\u00e1c t\u00e0i li\u1ec7u ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p th\u00f4ng tin v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u ban \u0111\u1ea7u \u0111\u1ec3 ghi nh\u1eadn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ghi ch\u00e9p trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch c\u00f3 th\u1ec3 bao g\u1ed3m: h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho, bi\u00ean nh\u1eadn, b\u1ea3ng l\u01b0\u01a1ng,&#8230;<\/span><\/p>\n<h2 style=\"text-align: justify;\">VII. L\u1eddi k\u1ebft<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u201cch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\u201d. N\u1ebfu qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n c\u00f3 nh\u1eefng c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline c\u00f3 tr\u00ean website <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>mva.vn<\/strong><\/a><\/span>. Xin c\u1ea3m \u01a1n!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>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.Trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 lo\u1ea1i t\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3..<\/p>\n","protected":false},"author":1,"featured_media":6188,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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