{"id":3053,"date":"2026-06-15T14:33:04","date_gmt":"2026-06-15T07:33:04","guid":{"rendered":"https:\/\/kthtx.vn\/?p=3053"},"modified":"2026-06-15T17:41:12","modified_gmt":"2026-06-15T10:41:12","slug":"tom-tat-thong-tu-71-2024-tt-btc-ban-hanh-ngay-07-10-2024-va-co-hieu-luc-tu-01-01-2025","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/06\/15\/tom-tat-thong-tu-71-2024-tt-btc-ban-hanh-ngay-07-10-2024-va-co-hieu-luc-tu-01-01-2025\/","title":{"rendered":"T\u00f3m t\u1eaft Th\u00f4ng t\u01b0\u00a071\/2024\/TT-BTC\u00a0(ban h\u00e0nh ng\u00e0y 07\/10\/2024 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\u00a001\/01\/2025)"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 71\/2024\/TT-BTC<\/strong> (ban h\u00e0nh ng\u00e0y 07\/10\/2024 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025<\/strong>) l\u00e0 m\u1ed9t v\u0103n b\u1ea3n c\u1ef1c k\u1ef3 quan tr\u1ecdng, thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 24\/2017\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 (HTX) n\u0103m 2023, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho c\u00e1c HTX.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i, d\u1ec5 hi\u1ec3u nh\u1ea5t m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c:<\/p>\n\n\n\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h2>\n\n\n\n

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf h\u1ee3p t\u00e1c t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n\n\n\n

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  • H\u1ee3p t\u00e1c x\u00e3 (HTX).<\/li>\n\n\n\n
  • Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/li>\n\n\n\n
  • L\u01b0u \u00fd:<\/em> Ri\u00eang T\u1ed5 h\u1ee3p t\u00e1c<\/strong> n\u1ebfu c\u00f3 nhu c\u1ea7u th\u00ec \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng (ho\u1eb7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh), ch\u1ee9 kh\u00f4ng b\u1eaft bu\u1ed9c c\u1ee9ng nh\u1eafc nh\u01b0 HTX.<\/li>\n<\/ul>\n\n\n\n

    2. Nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng: \u0110\u01a1n gi\u1ea3n v\u00e0 Th\u1ef1c t\u1ebf<\/h2>\n\n\n\n

    \u0110i\u1ec3m c\u1ed9ng l\u1edbn nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 71 l\u00e0 tinh th\u1ea7n c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c<\/strong>. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo h\u01b0\u1edbng:<\/p>\n\n\n\n

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    • K\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9, minh b\u1ea1ch v\u1edbi th\u00e0nh vi\u00ean HTX v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n
    • C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ed1i \u0111a, ch\u1ec9 gi\u1eef l\u1ea1i nh\u1eefng g\u00ec th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft, tr\u00e1nh r\u01b0\u1eddm r\u00e0 nh\u01b0 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1edbn.<\/li>\n<\/ul>\n\n\n\n

      3. H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n <\/h2>\n\n\n\n

      \u0110\u1ec3 d\u1ec5 th\u1edf h\u01a1n cho c\u00e1c k\u1ebf to\u00e1n HTX, danh m\u1ee5c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thu g\u1ecdn \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n

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      • B\u1ecf c\u00e1c t\u00e0i kho\u1ea3n ph\u1ee9c t\u1ea1p:<\/strong> Kh\u00f4ng c\u00f2n c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 c\u00f4ng c\u1ee5 ph\u00e1i sinh, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i…<\/li>\n\n\n\n
      • T\u1eadp trung v\u00e0o \u0111\u1eb7c th\u00f9 HTX:<\/strong> H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1eadp trung ph\u1ea3n \u00e1nh r\u00f5 c\u00e1c d\u00f2ng v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p\/h\u1ed7 tr\u1ee3 t\u1eeb Nh\u00e0 n\u01b0\u1edbc, qu\u1ef9 chung kh\u00f4ng chia, v\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa HTX v\u1edbi th\u00e0nh vi\u00ean.<\/li>\n<\/ul>\n\n\n\n

        4. H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u0103m<\/h2>\n\n\n\n

        H\u1ed3 s\u01a1 BCTC n\u0103m c\u1ee7a HTX b\u00e2y gi\u1edd r\u1ea5t g\u1ecdn nh\u1eb9, bao g\u1ed3m:<\/p>\n\n\n\n

        T\u00ean b\u00e1o c\u00e1o<\/strong><\/td>M\u00e3 s\u1ed1<\/strong><\/td>T\u00ednh ch\u1ea5t<\/strong><\/td><\/tr><\/thead>
        B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/td>M\u1eabu B01 – HTX<\/td>B\u1eaft bu\u1ed9c<\/td><\/tr>
        B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/td>M\u1eabu B02 – HTX<\/td>B\u1eaft bu\u1ed9c<\/td><\/tr>
        B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/td>M\u1eabu B09 – HTX<\/td>B\u1eaft bu\u1ed9c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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        \ud83d\udca1 \u0110i\u1ec3m m\u1edbi quan tr\u1ecdng:<\/strong> C\u00e1c HTX kh\u00f4ng b\u1eaft bu\u1ed9c<\/strong> ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu B03-HTX) nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. B\u1ea3n thuy\u1ebft minh BCTC c\u0169ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo d\u1ea1ng “\u0111i\u1ec1n v\u00e0o ch\u1ed7 tr\u1ed1ng” r\u1ea5t tr\u1ef1c quan.<\/p>\n<\/blockquote>\n\n\n\n

        5. Nh\u1eefng \u0111i\u1ec3m \u0111\u1eb7c th\u00f9 HTX c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h2>\n\n\n\n

        Th\u00f4ng t\u01b0 71 h\u01b0\u1edbng d\u1eabn r\u1ea5t r\u00f5 c\u00e1ch x\u1eed l\u00fd c\u00e1c ph\u1ea7n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n mang t\u00ednh \u0111\u1eb7c tr\u01b0ng c\u1ee7a m\u00f4 h\u00ecnh HTX:<\/p>\n\n\n\n

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        • T\u00e0i s\u1ea3n kh\u00f4ng chia:<\/strong> \u0110\u01b0\u1ee3c theo d\u00f5i ri\u00eang bi\u1ec7t, ch\u00ednh x\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb \u0111\u1ecbnh gi\u00e1 sai ho\u1eb7c chia b\u1eeba b\u00e3i khi th\u00e0nh vi\u00ean r\u00fat v\u1ed1n.<\/li>\n\n\n\n
        • Giao d\u1ecbch n\u1ed9i b\u1ed9:<\/strong> Ph\u1ea3i t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng doanh thu, chi ph\u00ed t\u1eeb giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean<\/em> v\u00e0 giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i<\/em> (v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00e1ch ph\u00e2n ph\u1ed1i thu nh\u1eadp).<\/li>\n\n\n\n
        • Ph\u00e2n ph\u1ed1i thu nh\u1eadp:<\/strong> H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ef7 l\u1ec7 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 (Qu\u1ef9 chung kh\u00f4ng chia, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n…) theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Lu\u1eadt HTX 2023 tr\u01b0\u1edbc khi chia l\u1ee3i nhu\u1ea9n cho th\u00e0nh vi\u00ean.<\/li>\n<\/ul>\n\n\n\n

          T\u00f3m l\u1ea1i:<\/strong> Th\u00f4ng t\u01b0 71\/2024\/TT-BTC l\u00e0 m\u1ed9t b\u01b0\u1edbc l\u00f9i v\u1ec1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p nh\u01b0ng l\u00e0 b\u01b0\u1edbc ti\u1ebfn v\u1ec1 \u0111\u1ed9 ti\u1ec7n d\u1ee5ng. N\u00f3 gi\u00fap c\u00e1c HTX quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 t\u1ef1 v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1ecb “ng\u1ee3p” b\u1edfi c\u00e1c quy \u0111\u1ecbnh nh\u01b0 b\u00ean doanh nghi\u1ec7p.<\/p>\n\n\n\n

          Th\u1ea1c s\u0129 Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng<\/strong><\/p>\n\n\n\n

          \ud83d\ude80 \u1ee8ng d\u1ee5ng Th\u00f4ng t\u01b0 71\/2024\/TT-BTC d\u1ec5 d\u00e0ng h\u01a1n bao gi\u1edd h\u1ebft v\u1edbi Ph\u1ea7n m\u1ec1m Lotus!<\/strong><\/p>\n\n\n\n

          Thi\u1ebft k\u1ebf chuy\u00ean bi\u1ec7t cho m\u00f4 h\u00ecnh HTX, Lotus t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n kh\u00f4ng chia, qu\u1ef9 ph\u00e1t tri\u1ec3n v\u00e0 giao d\u1ecbch th\u00e0nh vi\u00ean theo lu\u1eadt m\u1edbi. \u0110\u01a1n gi\u1ea3n – Chu\u1ea9n x\u00e1c – Ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n\n\n\n