{"id":2763,"date":"2026-04-24T23:10:11","date_gmt":"2026-04-24T16:10:11","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2763"},"modified":"2026-04-24T23:10:11","modified_gmt":"2026-04-24T16:10:11","slug":"nghia-vu-nop-bao-cao-tai-chinh-cua-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/04\/24\/nghia-vu-nop-bao-cao-tai-chinh-cua-htx\/","title":{"rendered":"Ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a HTX"},"content":{"rendered":"\n

C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong> v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong> (ho\u1eb7c Th\u00f4ng t\u01b0 200 t\u00f9y quy m\u00f4), c\u00e2u tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/p>\n\n\n\n

1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/strong><\/p>\n\n\n\n

V\u1ec1 nguy\u00ean t\u1eafc, t\u1ea5t c\u1ea3 c\u00e1c HTX l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong> cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng li\u00ean quan (nh\u01b0 Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf ho\u1ea1ch ho\u1eb7c Li\u00ean minh HTX).<\/p>\n\n\n\n

Vi\u1ec7c HTX c\u1ee7a b\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo M\u1eabu 04\/TNDN<\/strong> (\u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu) ch\u1ec9 l\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong>, n\u00f3 kh\u00f4ng thay \u0111\u1ed5i ngh\u0129a v\u1ee5 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n\n\n\n

2. T\u1ea1i sao v\u1eabn ph\u1ea3i n\u1ed9p BCTC khi \u0111\u00e3 n\u1ed9p M\u1eabu 04\/TNDN?<\/strong><\/p>\n\n\n\n

Nhi\u1ec1u \u0111\u01a1n v\u1ecb nh\u1ea7m l\u1eabn r\u1eb1ng khi t\u00ednh thu\u1ebf tr\u00ean doanh thu (kh\u00f4ng c\u1ea7n t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn) th\u00ec kh\u00f4ng c\u1ea7n l\u00e0m BCTC. Tuy nhi\u00ean:<\/p>\n\n\n\n

\u2022 T\u00ednh to\u00e0n di\u1ec7n:<\/strong> BCTC kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf TNDN m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, c\u00e1c qu\u1ef9 c\u1ee7a HTX, v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

\u2022 H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n:<\/strong> Theo quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u01b0\u1eddng bao g\u1ed3m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/p>\n\n\n\n

\u2022 Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu:<\/strong> C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng BCTC \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean t\u1edd khai thu\u1ebf TNDN (M\u1eabu 04\/TNDN) v\u00e0 t\u1edd khai thu\u1ebf GTGT xem c\u00f3 kh\u1edbp v\u1edbi doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng.<\/p>\n\n\n\n

3. L\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/p>\n\n\n\n

\u2022 Th\u1eddi h\u1ea1n n\u1ed9p:<\/strong> Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u00e0ng n\u0103m).<\/p>\n\n\n\n

\u2022 H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n:<\/strong> HTX n\u00ean \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong> (d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) ho\u1eb7c c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ri\u00eang cho HTX \u0111\u1ec3 vi\u1ec7c l\u1eadp BCTC \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n v\u00e0 chu\u1ea9n x\u00e1c nh\u1ea5t.<\/p>\n\n\n\n

\u2022 X\u1eed ph\u1ea1t:<\/strong> Vi\u1ec7c kh\u00f4ng n\u1ed9p BCTC ho\u1eb7c n\u1ed9p ch\u1eadm c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

T\u00f3m l\u1ea1i:<\/strong> D\u00f9 n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % doanh thu (M\u1eabu 04\/TNDN), HTX c\u1ee7a b\u1ea1n v\u1eabn ph\u1ea3i ho\u00e0n thi\u1ec7n v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> n\u0103m theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

(Ths Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng)<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (ho\u1eb7c Th\u00f4ng t\u01b0 200 t\u00f9y quy m\u00f4), c\u00e2u tr\u1ea3 l\u1eddi nh\u01b0 sau: 1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) V\u1ec1 nguy\u00ean t\u1eafc, t\u1ea5t c\u1ea3 c\u00e1c HTX l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00f3 … <\/p>\n","protected":false},"author":1,"featured_media":2625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[29],"class_list":["post-2763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","tag-bao-cao-tai-chinh-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2763"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2763\/revisions"}],"predecessor-version":[{"id":2764,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2763\/revisions\/2764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2625"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}