261 sơ đồ kế toán doanh nghiệp nhỏ và vừa phần 2

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Sd do so: 174

KE TOAN NGUON V O N KINH DOANH (TIEP)

3. Cac trirdng hdp khac ghi t5ng nguon von kinh doanh

411 - Nguon von kinh doanh 421

Bo sung nguon von kinh doanh______
tu" Igi nhuan sau thue

418
Ghi tang nguon von kinh doanh khi cong trinh

XDCB, mua s lm TSCD bang cac quy thuoc
von chu sd huu hoan thanh di/a vao su'dung

cho hoat dong SXKD, quyet toan
von dau tir di/gc duyet

111, 112,

711 152,211,...

Khi nhan dirge qua bieu,
tang, tai trg

Sau khi thi/c hien nghTa vu thue vdi Nha ni/dc, phan con lai di/gc phep ghi tang
nguon von kinh doanh, ghi:

421

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4. Ke toan cac trirdng hdp khac ghi giam nguon von kinh doanh:
So do so: 175

KE TOAN NGUON V O N KINH DOANH (TIEP)

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Sd do so: 176

5. Ke toan ghi giam nguon von kinh doanh do huy bo co phieu quy:

5.1. Khi cong ty co phan mua lai co phieu do chinh cong ty p h at hanh de h u y bo 
ngay tai ngay mua lai:

4111 ■ Von dau tu

111,112 cua chu so huru

KE TOAN NGUON V O N KINH DOANH (TIEP)

Gia thifc te Neu gia thifc te mua lai co phieu > menh gia CP_________ Menh
mua lai

cd phieu

4112

gia

Sd chenh lech giifa gia thifc te mua lai
cd phieu > menh gia

Gia thifc te Neu gia thifc te mua lai cd phieu < menh gia CP__________ Menh

mua lai gia

cd phieu
4112

Sd chenh lech giura gia thi/c te mua lai
cd phieu < menh gia CP

5.2. K hi h u y bo co phieu quy: 
419 -

Co phieu quy

Gia thifc te Khi huy bo cd phieu guy

4111 - Von dau tu 
cua chu so huru

Menh
mua lai cd

phieu 4112

gia

Sd chenh lech
giifa gia thifc te mua lai

Sd chenh lech
qiifa qia thifc te mua lai
cd phieu > menh gia cd phieu < menh gia CP

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Sd do so: 177

KE TOAN C A C QUY THUOC VO N CHU SO HUU

418

CAC QUY THUOC VON CHU SO HLfU

411

Bo sung nguon von kinh doanh

111, 112....

Khi chi tieu, su'dung quy

421

Trich lap cac quy khac thuoc von chu
sd hifu ti/ ldi nhuan sau thue thu nhap DN

C h u y : 1. TK 418 dung de phan anh so hien co va tinh hinh tang, giam cac quy thuoc von chu sd hCru

2. Cac quy thuoc von chu sc) hull du’dc hinh thanh ti/ ldi nhuan sau thue TNDN va viec trich va sir

dung cac quy thuoc von chu sd hi/u phai theo chinh sach tai chinh hien hanh doi vdi ti/ng loai
DN: cong ty cd phan, cong ty TNHH, DN tif nhan,...

3. Khi mua s lm TSCD b ln g cac quy thuoc von chii sd hi/u ghi: Nd TK 211/Co cac TK 111,

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Sd do so: 178

KE TOAN C O PHIEU QUY

1. Khi mua lai co phieu do chinh cong ty da phat hanh:

111, 112...

Khi mua lai co phieu quy (Gia mua va chi phf phat
sinh lien quan trifc tiep den viec mua lai co phieu)

2. Khi tai phat hanh co phieu quy:

419 - Co phieu quy

419 111,112

Gia thi/c te Khi tai phat hanh co phieu quy ra thi tri/dng co chenh lech Gia tai
mua lai CP gii/a gia tai phat hanh va gia thi/c te mua lai cd phieu

4112 - Thang d i/v o n co phan

phat
hanh

Sd chenh lech gii/a gia tai Sd chenh lech giifa gia
phat hanh < gia thi/c te

mua lai CP

tai phat hanh > gia
thi/c te mua lai CP

C h u y : 1. TK 419 dung de phan anh gia tri hien co va tinh hinh bien dong tang giam cua so cd phieu do 
cac cong ty cd phan mua lai trong sd cd phieu do cong ty do da phat hanh ra cong chung de sau do
se tai phat hanh lai (Goi la cd phieu quy).

Co phieu quy la cd phieu do cong ty phat hanh va du'dc mua lai boi chinh cong ty phat hanh, nhi/ng
no khong bi huy bo va se du’dc tai phat hanh trcf lai trong khoang thdi gian theo quy dinh cua phap
luat ve chung khoan. Cac cd phieu quy do cong ty n lm gii/ khong di/dc nhan cd tifc, khong co quyen
bau cu" hay tham gia chia phan tai san khi cong ty giai the. Khi chia cd tu t cho cac cd phan, cac cd
phieu quy dang do cong ty n lm giu1 du’dc coi la cd phieu chi/a ban.

2. Gia tri cd phieu quy du’dc phan anh tren TK 419 theo gia thi/c te mua lai gom gia mua lai va cac

chi phf lien quan tri/c tiep den viec mua lai cd phieu, n h ifch i phf giao dich, thong tin....

3. Cuoi ky ke toan, khi lap BCTC, gia trj thi/c te cua cd phieu quy du’dc ghi giam nguon von kinh
doanh tren Bang CDKT bling cach ghi sd am (...).

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Sd do so: 179

KE TOAN C O PHIEU QUY
3. Khi huy bo so co phieu quy:

419

Gia th u t te Khi huy bo so co phieu quy
mua lai co phieu

4111 - Von dau 
tir cua chu sd huru

Menh
gia

4112 - Thang 
dir von co phan

So chenh lech giifa gia thi/c te mua lai CP
> menh gia cd phieu bi huy

4. Khi co quyet djnh chia co turc bang co phieu quy:

419 421, 338

Khi chia co tifc b ln g cd phieu quy

411 (4112)

Sd chenh lech gii/a gia
thi/c te mua lai CP
> gia phat hanh CP tai ngay

tra cd tifc bang CP

Sd chenh lech giifa gia
thifc te mua lai CP
< gia phat hanh CP tai
ngay tra cd tifc bang CP

Chu y: 1. TK 419 khong phan anh tri gia cd phieu ma cong ty mua cua cac cong ty cd phan khac vi muc 
dich nam giufdau tuT.

2. Trifdng hdp cong ty mua lai cd phieu do chi'nh cong ty phat hanh nham muc dich thu hoi cd 
phieu de huy bo vTnh vien ngay khi mua vao thi gia tri cd phieu mua vao khong du'dc phan anh
vao TK 419 ma ghi giam tri/c tiep vao von dau ti/ cua chu sd hufu va thang d if von cd phan

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Sd do so: 180

KE TOAN KET QUA KINH DOANH VA PHAN CHIA LQI NHUAN

421 - Ldi nhuan ch i/a phan phoi
911

111, 11 2

Cuoi ky ke toan, K/C lo

Trong nSm, DN quyet dinh tam tra co tifc, Ioi nhuan
cho nha dau tu", cac ben gop von, cho cac cd dong

338

Cuoi nSm tai chi'nh, xac dinh va ghi nhan sd cd tu t cua cd phieu

i/u dai phai tra cho cac cd dong co cd phieu ifu dai
Khi co quyet dinh hoac thong bao, ke toan xac djnh

co t u t va Igi nhuan con phai tra

4 3 1 ,4 1 8

411

911
Cuoi ky ke toan, K/C Igi

nhuan sau thue TNDN

Trong nam, khi tam trich lap cac quy va cuoi nam,
xac dinh sd tien cac quy di/gc trich them

Bo sung nguon von kinh doanh ti/ phan
Ioi nhuan de lai cua DN

C h u y : 1. Ket qua ti/ hoat dong kinh doanh phan anh tren TK 421 la Igi nhuan sau thue TNDN hoac lo

hoat dong kinh doanh.

2. V iec phan chia Igi nhuan hoat dong kinh doanh cua DN phai dam bao ro rang, ranh mach va

theo dung chi'nh sach tai chinh hien hanh.

3. Phai hach toan chi tiet ket qua hoat dong kinh doanh cua ti/ng nam tai chi'nh (Nam tri/dc,
nam nay), ddng thdi theo doi chi tiet theo ti/ng noi dung phan chia Igi nhuan cua DN (Trich lap

cac quy, bo sung nguon von kinh doanh).

4. Khi dieu chinh hoi td cac sai sot trong yeu cua cac nam tri/dc nhi/ng nam nay mdi phat hien
dan den phai dieu chinh sd d i/ dau nam phan Igi nhuan chi/a phan phoi thi ke toan phai dieu
chinh tang hoac giam sd du" dau nam cua TK 4211 “ Lgi nhuan chi/a phan phoi nam tri/dc” tren
sd ke toan va dieu chinh tang ho3c giam chi tieu "Lgi nhuan chi/a phan phoi" tren BCDKT theo
quy dinh tai CMKT sd 29 "Thay doi chi'nh sach ke toan, irdc ti'nh ke toan va cac sai sot".

5. Dau nam tai chi'nh, ket chuyen Igi nhuan chi/a phan phoi nam nay sang Igi nhuan chi/a phan
phoi nam tri/dc, ghi:

- Trirdng hgp TK 4212 co sd d i/ Co (Lai), ghi:
Ng TK 4212 - Lgi nhuan chu'a phan phoi nam nay

Co TK 4211 - Ldi nhuan chu’a phan phoi nam trudc.
- Tri/dng hgp TK 4212 co sd dll’ Ng (Lo), ghi:

Nd TK 4211 - Lgi nhuan chu’a phan phoi nam tri/dc

Co TK 4212 - Lgi nhuan chu’a phan phoi nam nay.

6. Sd lo cua mot nam dirge xir ly tri/ vao Igi nhuan chiu thue cua cac nam sau theo quy djnh cua
Luat Thue thu nhap doanh nghiep.

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Sd do so: 181

KE TOAN QUY KHEN THU6NG

4311 - QUY KHEN THUCJNG

33311 334

Thue Thirdng b ln g san pham,
GTGT

(neu co)
511

hang hoa cho
ngi/di lao dong trong DN

Tien thi/dng cuoi nam ,
dinh ky phai tra cho

ngifdi lao dong
trong DN

111, 112,

Thirdng cho ddn vi, ca nhan ben ngoai ddn vj

421

Trong nSim khi tam trich
lap quy tCf ldi nhuan
sau thue thu nhap DN

Cuoi nSm xac djnh
so du'dc trich them

Chenh lech giufa so tam trich quy
khen thirdng trong nam Idn hdn so

d i/dc trich xac dinh cuoi nam

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Sd do so: 182

KE TOAN QUY PHUC LOI

4312-QUY PHUC LOI
111, 112,331,

- Chi cho cac hoat dong the thao,
v^n hoa, phuc Igi cua don vj
- Tro cap kho khan cho ngi/di LD

da nghi hiAi, mat si/c gSp kho khSn
- Dong gop cho quy phuc Igi xa

hoi, chi ti/th ie n ... 421

Trong nam khi tam trich lap guy
ti/ Igi nhuan sau thue

thu nhap DN
Cuoi nam xac djnh
so di/oc trich th£m

Chenh lech giufa so tam trich quy phuc ldi
trong nam Idn hdn so d i/dc

trich xac dinh cuoi nam

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Sd do so: 183

111, 112,

152, 153 
334, 338,...

141, 142, 
214, 242, 331 
335, 351, 352...

PHAN V - CAC SO DO KE TOAN TONG HOP DOANH THU, CHI PHI

HOAT DONG SAN XUAT SAN PHAM, KINH DOANH MCH VU VA KINH DOANH HANG HOA

Tir sd do so 183 den sd do so 200

KE TOAN TONG HOP CHI PHf, DOANH THU HOAT OONG SAN XUAT SAN PHAM

(T h e o phUdng phap ke khai thudng xuyen va ddn vj ap dung phUdng phap khau trir)

154 632

Chi phi NVL
true tiep

Chi phi nhan
cong true tiep

Chi phi san

Thanh pham SX xonq
dem ban ngay

155

Nhap kho
thanh pham

Xuat |
ban

159

xuat chung

DU phong
giam gia hanc)

ton kho
Chi phi nguyen vat lieu, chi
phi nhan cong tri/c tiep phat

sinh tren mUc binh thudng

1381, 152, 153, 155,...

Gia tri hao hut, mat mat cua hang ton kho

sau khi trU (-) so thu boi thudng

642

Chi phi ban
h&ng, q u in ly
doanh nghidp

K/c chi phi ban hang.

911 33311

Ket chuyen
gia von
hang ban

chi phi quan ly doanh nghiep

111, 112, 131,... 635

Thue GTGT
dau ra
511

333

Thue xuat khau,
thue TTDB
phai nop NSNN

K/c doanh thu thuan

Doanh thu ban
thanh pham

phat sinh

Chiet khau
thanh toan

5211
Chiet khau
thudng mai

5212

Hang ban
tra lai

33311

5213

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Sd do so: 184

KE TOAN CHI PHI SXKD DO DANG

(O doanh nghiep san xuat hach toan hang ton kho theo 
phu'dng phap kiem ke dinh ky)

611 154 - CHI PHI SXKD DO DANG

Cuoi ky, k/c chi phi nguyen lieu, vat lieu, cong cu, dung cu
xuat dung cho san xuat san pham

334, 338

Chi phi' nhan cong tri/c tiep va chi phf nhan cong quan ty SX chung
ti'nh vao gia thanh san xuat (tien li/dng, phu cap

va cac khoan trich theo li/dng)

1 1 1 ,1 1 2 ,1 4 1 ,1 4 2 ,
241,242, 331,335,

138, 334

Gia tri san pham hong
khong sCra chufa di/dc,
ngi/di gay ra thiet hai

phai boi thi/dng

632

Th£nh pham SX xong 
nhap kho

Chi phf khau hao TSCD, chi phf djch vu mua ngoai,
chi phf khac bang tien dung cho san xuat san pham

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2

1

2

So do so: 185

KE TOAN TONG HOP CHI PHI SAN XUAT VA TINH GIA THANH SAN PHAM
(Theo phirong phap kiem ke djnh ky)

611

334,338

r\e i u iu y e n uni pm ban xuai au aang cuoi Ky

154 631- GIA THANH sAn XUAT

tv c in gia inann pnam ion Kno cuoi Ky

632 155

Ket chuyen chi phi san xuat K/c tri gia thanh pham

dd dang dau ky ton kho dau ky

Cuoi ky, K/c chi phi nguyen lieu,
vat lieu, cong cu, dung cu

Chi phi nhan cong tri/c tiep san xuat san pham
va chi phi nhan cong quan ly SX chung phat sinh
111, 112, 331,

142, 214, 242, 335

Gia thanh s in xuat cua s in pham
hoan thanh nhap kho

1593

D i/p h d n g giam gia
hcing t6n kho

911

K/c gia von
hang ban

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Sd do so: 186

KE TOAN TONG HOP CHI PHI, DOANH THU HOAT DONG KINH DOANH HANG HOA
(Theo phi/dng phap kiem ke dinh ky va ddn vj ap dung phi/dng phap khau trir)
111, 1 1 2 ,1 4 1 ,

242, 3 3 1 ,1 5 2 , 
214, 334, 335 
338,3 5 1 ,3 5 2 ...

153 Tri gia hang hoa ton kho cuoi ky

156 611

133

Tri gia hang hoa 
ton kho dau ky

- Hang hoa mua vao nhap kho
- Chi phi thu mua hang hoa
333

Thue nhap khMu, thue TTOB 
hang nhap khau phai nop NSNN

6421
Chi phi ban hang

phat sinh

6422
Chi phi quan ly doanh

nghiep phat sinh

632 911 33311

Tri gia von hang
ban ra trong ky

159

dif phong
giam gia hang

ton kho

K/c chi phf ban hang

K/c gia von 
hang ban

K/c chi phi quan ly doanh nghiep

111, 112, 131.... 635
Thue GTGT

dau ra
511

333

Thue xuat kh lu 
phai nop NSNN

K/c doanh thu thuan

Doanh thu ban
hang phat sinh

Chiet kha'u
thanh toan

5211

K/c chiet khgfu thi/Ong mai, doanh thu
hang ban tra lai hoSc giam gia hang ban phat sinh trong ky

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Sd do so: 187

KE TOAN T 6 N G H p P CHI PHf, DOANH THU HOAT DONG KINH DOANH HANG HOA 
(Theo phUdng phap ke khai thudng xuyen va don vj dp dung phuong phap khau trir)
111

,

112

,

141, 331.... 156 157 632

Hang hoa mua
vao nhap kho 
133
Thug GTGT
333

Thug nh^p khlu, 
thug TTDB hang nhap

kh iu phai n6p NSNN

152, 153, 
142, 242 
214, 334, 335

351, 352,... Chi phi thu mua
hang hoa

Chi phi ban hang
phat sinh

Chi phi qu£n ly

Hang girt 
di ban

911 33311

Hang girt ban difoc 
xac dinh la tieu thu

Xuat kho ban hang
1381, 152, 153, 1SG...

Gia tri hao hut, mat mat cu^ 
hang ton kho sau khi tri/ (-)

so thu boi thi/dng
1593

DU phdng

6421

giam gia hang ton kho

Cuoi ky, phan bo chi phi 
thu mua hang hoa cho 
hang ban ra trong ky

K/c chi phi ban hang

6422

doanh nghi&p phat sinh

K/c gia von 
hang ban

K/c chi phi qu£n ly doanh nghifep

111, 112, 131.... 635
Thug GTGT

dau ra

511
333

Thug xuat khau 
phai nop NSNN

K/c doanh thu thuan

Doanh thu ban
hang phat sinh

Giam gia 
hang ban

K/c cac khoan chiet khau thi/ong mai, doanh thu
Chigt khau 
thanh toan

5211
Chigt khau 
thJdng mai

5212
Hang ban

tra lai
3311

5213

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2

1

5

Sd do so: 188

111,112,

152, 153 
334, 338,...

Chi phi NVL
tri/c ti£p

Chi phi nhan 
cong tri/c ti£p

133
Thue GTGT
141, 142, 242

214, 331, 335 
351, 352,...

KE TOAN TONG HOP CHI PH(, DOANH THU HOAT DONG KINH DOANH D|CH VU
(Theo phi/dng ph^p ke khai thudng xuyen va ddn vj ap dung phUdng phap khau trir)

154 632 911 33311

Chi phi khau hao TSCD, chi phi 
dich vu mua ngoai va chi phi

khac b§ng tien d l 
thifc hi6n dich vu

6421
Chi phi

ban hang

Chi phi 
tri/c 
ti£p( 
kinh 
doanh 
dich 
vu

K/c gia thanh 
dich vu hoan thanh

di/oc xac djnh 
la ti£u thu trong ky

111, 112,131....
Thug GTGT

dau ra
K/c gia von

hang ban

511
333

Thu^ xuat khau^ 
Thue TTDB 
phai nop NSNN

K/c doanh thu thuan

K/c chi phi ban hang

Doanh thu
cung cap dich

vu phat sinh

635
Chi§'t khau

thanh toan
521
.Cac khoan qi£m trif

doanh thu

33311

K/c cac khoan chigt khau thi/onq mai
phat sinh trong ky

6422
Chi phi qu£n 
doanh nghi§p

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KE TOAN TO NG HOP CHI PHI VA TINH GIA THANH HOAT DONG KINH DOANH D|CH VU
(Theo phi/Ong phap kiem ke dinh ky)

Sd do so: 189

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Sd do so: 190

1. O doanh nghiep hach toan hang ton kho theo phu'dng phap ke khai thi/dng xuyen:

1.1. Phan anh gia von hang ban:

KE TOAN G IA V O N HANG BAN

154 632 155, 156

Thanh pham SX ra tieu thu ngay
khong qua nhap kho

Thanh pham SX ra
gui di ban khong

qua nhap kho
155, 156

Thanh pham, hang hoa
xuat kho gui di ban

Xuat kho thanh pham, hang hoa de ban
Khi hang gui di ban

du’dc xac dinh
la tieu thu

154

Cuoi ky, k/c gia thanh dich vu
hoan thanh tieu thu trong ky

Thanh pham, hang hoa da ban
bj tra lai nhap kho

911

Cuoi ky, k/c gia von hang ban cua
thanh pham, hang hoa, djch vu

da tieu thu

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1. d doanh nghiep hach toan hang ton kho theo phu’dng phap ke khai thirdng xuyen:
1.2. Phan anh cac khoan chi p h i difoc hach toan true tiep vao gia von hang ban:

Sd do so: 191

KE TOAN G IA V O N HANG BAN (TIEP)

152,334 632

Chi phi N V L , chi phi nhan cong 
true tiep vi/d t tren mute binh thi/dng

152, 153,
156, 138, (1381)

Gia trj hao hut, mat mat cua hang ton kho sau khi tri/ (-)
phan thu boi thi/dng do trach nhiem ca nhan gay ra

154, 241

Chi phi xay di/ng, ti/c h e tao TSCD vi/gt qua mC/c binh thi/dng
khong di/oc tinh vao nguyen gia TSCD hoan thanh

1593

Trich Ian dau, trich bo sung so chenh lech gii/a so d i/ phong
giam gia hang ton kho phai lap ky nay > so da lap ky tri/dc

159

Hoan nhap
ghi giam chi
phi so chenh lech giufa

so d i/ phong giam gia
h&ng ton kho phai lap
ky nay < so da lap

ky tri/dc

911

Cuoi ky, k/c chi phi
d i/g c hach toan
vao gia von h£ing ban

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Sd do so: 192

KE TOAN G IA V O N HANG BAN (TIEP)

2. Ooi v6i doanh nghiep ke'toan hang ton kho theo phirong phap kiem ke djnh ky

2.1. D oi vdi doanh nghiep thuong mai:

611 632

Cuoi ky, xac djnh va k/c trj gia von cua h&ng hoa
da xuat ban ditoc xac dinh la tieu thu

Cuoi ky, k/c trj gia von hang ban

911

2.2. D oi vdi doanh nghiep san xuat va kinh doanh djch vu

155 632

D au ky, k/c tri gia von cua
thanh pham ton kho dau ky

157

Dau ky, k/c tri gia von cua th^nh pham, djch vu
da gui ban chi/a di/gc xac djnh

la tieu thu dau ky
631

Cuoi ky, xac djnh va k/c gia thanh cua
thanh pham hoan thanh nhap kho;
gia thanh djch vu da hoan thanh trong ky

Cuoi ky, k/c tri gia von cua
thanh pham ton kho cuoi ky

Cuoi ky, k/c tri gia von cua thanh pham,
djch vu da gui ban nhi/ng chi/a di/gc

xac djnh la tieu thu trong ky

155

157

911

Cuoi ky, k/c gia von cua thanh pham, djch vu
da di/gc xac dinh la tieu thu trong ky

</div>
(20)<div class='page_container' data-page=20>

Sd do so: 193

KE TOAN CHI PHI BAN HANG

6421 - CHI PHI' BAN HANG

C h u y : 1- Chi phf quang cao, tiep thj, chi phi bao hanh san pham, hang hoa, dich vu, hoa hong phai tra
ben nhan dai ly ho9c ben nhan uy thac xuat khau,... ti'nh vao chi phi ban hang.

2. So tien phai tra cho ddn vi nhan uy thac xuat khau ve cac khoan da chi ho lien quan den hang
uy thac xuat khau va phi uy thac xuat khau, ghi:

Nd TK 6421 - Chi phi ban hang

Nd TK 133 - Thue GTGT du'dc khau tri/ (Neu co)

</div>
(21)<div class='page_container' data-page=21>

So do so: 194

6422 - CHI PHI' QUAN LY DOANH NGHIEP

KE TOAN CHI PHI QUAN LY DANH NGHIEP

111, 112, 152, 153,...

133

Chi phi vat lieu, cong cu

Chi phf tien luting, tien cong, phu cap...
va cac khoan trich theo luting

214

Chi phf khau hao TSCO dung
cho quan ty chung cua DN

142, 242, 335 Hoan nhap so chenh l§ch

- Chi phf phan bo dan, giufa so d i/ phong phai thu
- Chi phf trich tri/dc kho doi da trich lap ky trudc

351 chua su' dung het Idn hdn

Trich lap quy du phong so phai trich lap ky nay
trd cap mat viec lam

133

Thue GTGT dau vao khong du’dc khau trir
neu di/gc tinh vao chi phf quan ly

1592

Du" phong cac khoan phai thu kho doi

111, 112, 141, 331,...

Chi phf djch vu mua ngoai
- Chi phf bang tien khac

511

Thanh pham, hang hoa tieu dung
noi bo cho hoat dong

3331

333

quan ly DN

Thue mon bai, tien thue dat phai nop NSNN

352

Trich lap d i/ phong phai tra ve chi phf tai co cau
DN, cho hop dong co rui ro Idn...

111. 
112, 152,.

Cac khoan ghi giam chi

1592

911

K/c chi phf quan ty doanh nghiep

</div>
(22)<div class='page_container' data-page=22>

Sd do so: 195

KE TOAN CHI PHI TRA TRl/OC NGAN HAN

111, 112,.

152, 153

241,331,...

142 - CHI PHI TRA TRl/CJC NGAN HAN

154, 241,631, 
635, 642,...

Chi phi tra trudc ngan han
thUc te phat sinh

133

Thue GTGT

(neu co)

Dinh ky, phan bo chi phi tra trudc
n g ln han vao chi phi SXKD

Chu y: 1- Chi phi tra trudc ngan han la nhung khoan chi phi thi/c te da phat sinh, nhung cd lien quan tdi

hoat dong SXKD cua nhieu ky hach toan trong mot n§m tai chinh hoac mot chu ky kinh doanh, nen
chua the ti'nh het vao chi phi SXKD trong ky phat sinh ma dUdc ti'nh vao hai hay nhieu ky ke toan
tiep theo.

2.Thuoc loai chi phi tra trudc ngan han, gom:

- Chi phi tra trudc ve thue cua hang, nha xudng, nha kho, van phdng cho mot nam tai chi'nh
hoac mot chu ky kinh doanh.

- Chi phi tra trudc ve thue djch vu cung cap cho hoat dong kinh doanh cua mot nSm tai chi'nh
hoac mot chu ky kinh doanh.

- Chi phi mua cac loai bao hiem cua cac cong ty bao hiem va cac loai le phi mua va tra mot Ian
trong nam.

- Cong cu , dung cu thuoc tai san li/u dong xuat dung mot Ian vdi gia tri Idn va cong cu, dung
cu cd thdi gian sir dung dudi mot nam. Gia tri bao bi luan chuyen, do dung cho thue vdi ky han
toi da la mot n3m tai chinh hoac mot chu ky kinh doanh.

- Chi phi mua cac tai lieu ky thuat va cac khoan chi phi tra trudc ngan han khac dupe ti'nh phan
bo dan vao chi phi SXKD trong mot nam tai chinh hoSc mot chu ky kinh doanh.

- Chi phi trong thdi gian ngUng viec (khong ludng trudc dupe).

- Chi phi sifa chi/a TSCO phat sinh mot Ian qua Idn can phai phan bo cho nhieu ky ke toan
(thang, quy) trong mot nam tai chi'nh hoSc mot chu ky kinh doanh.

- Chi phi tra trudc ngan han khac (nhu lai tien vay tra cham, tra gop)

3. Chi hach toan vao TK 142 nhufng khoan chi phi tra trudc ngln han phat sinh cd gia tri Idn
lien quan den ket qua hoat dong cua nhieu ky trong mot nSm tai chi'nh hoac mot chu ky kinh
doanh khong the tinh het cho ky phat sinh chi phf.

4. Viec ti'nh va phan bo chi phi tra trudc ngan han vao chi phi SXKD tUng ky hach toan phai

</div>
(23)<div class='page_container' data-page=23>

So do so: 196

242 - C HI P H I T R A T R A T R l/6 C D AI HAN
KE TOAN CHI PHI TRA TRUOC DAI HAN

111,112

Khi tra trudc tien thue TSCD, thue co sd ha tang
(theo phi/dng thUc thue hoat dong)

133
153

Khi xuat dung cong cu, dung cu 1 Ian
co gia trj I6n phai phan bo dan
241 (2413)

111

,

1

Chi phf sifa chifa Idn TSCO phat sinh 1 lan
qua Idn phai phan bo dan

2, 152, 133

153, 331,334,...

Cac khoan chi phf tra trudc
dai han phat sinh

154,632 
635, 642
Ojnh ky, phan bo chi phf

tra trudc dai han
vao chi phf SXKD

6 35
Dinh ky phan bo

dan lo ty gia vao
chi phf tai chinh

K/C lo ty gia phat sinh va lo ty gia do danh gia lai
cac khoan muc tien te cd gcc ngoai te cua hoat

dong dau tU X D C B khi hoan thanh dau tir

C h u y : , 1- Chi phf tra tri/dc dai han la cac khoan chi phf thifc te da phat sinh nhifng cd lien quan den ket

qua hoat dong SXKD cua nhieu nien do ke toan va viec ket chuyen cac khoan chi phf nay vao chi phf
SXKD cua cac nien do ke toan sau.

2. Chi phf tra trudc dai han bao gom cac khoan:

- Chi phf tra trudc ve thue hoat dong TSCO phuc vu cho hoat dong SXKD nhieu nam tai chi'nh;
- Tien thue cd sd ha tang da tra trudc cho nhieu nSm va phuc vu cho SXKD nhieu ky nhung khong
dUdc cap giay chifng nhan quyen sif dung;

- Chi phf thanh lap DN, chi phf dao tao, quang cao phat sinh trong giai doan trudc hoat dong dUdc
phan bo toi da khong qua 3 nam;

- Chi phf nghien cUu cd gia tri Idn dugc phep phan bo cho nhieu nam;

- Chi phf cho giai doan trien khai khong dCi tieu chuan ghi nhan la TSCD vo hinh;
- Chi phf dao tao can bo quan ly va cong nhan ky thuat;

- Chi phf di chuyen dia diem kinh doanh, hoac td chUc lai DN phat sinh Idn dUdc phan bo cho nhieu
nam, neu chula lap du phong tai cd cau DN;

- Chi phf mua va tra trudc tien 1 Ian cho nhieu nam tai chinh cac loai bao hiem va cac loai le phf;
- Cong cu, dung cu xuat dung mot Ian vdi gia tri Idn va ban than cong cu, dung cu tham gia vao hoat
dong SXKD tren mot nam tai chinh phai phan b6 dan vao cac doi tuong chiu chi phf trong nhieu nam;

- Lai mua hang tra cham, tra gop;

- Tra trudc chi phf di vay cho nhieu nam tai chinh; chi phf phat hanh trai phieu cd gia tri Idn hdn
phai phan bo’ dan;

- Chi phf sira chiira Idn TSCO phat sinh mot Ian cd gia tri Idn phai phan bo nhieu nam, DN khong

thUc hien trich trudc chi phf site chua Idn TSCD, phai phan bo’ nhieu nam;

- Ket chuyen lo ty gia hoi doai phat sinh va lo ty gia do danh gia lai cac khoan muc tien te cd goc
ngoai te cua hoat dong dau tu XDCB (giai doan trudc hoat dong) khi hoan thanh dau tu de phan bo
dan vao chi phf tai chinh.

- Chi phf phat sinh sau ghi nhan ban dau lien quan den bat dong san dau tu (neu Idn phai phan bo dan)
- Cac khoan khac.

</div>
(24)<div class='page_container' data-page=24>

Sd do so: 197

KE TOAN CHI PHI PHAI TRA

1. Trich trirdc vao chi phi ve tien lirong nghi phep cua cong nhan san xuat:

334 335 - CHI PHI PHAl TRA 154

Ti£n lirong nghi phep Khi tinh tien lirong nghi phep So da

thirc te p h li tra thirc te phai tra cho trich trirdc tien lirong nghi phep cua

cong nhan SX cong nhan san xuat

Neu sd phai tra Idn hon sd trich tri/dc
Khi trich trirdc vao chi phi vei

Chu y: 1. Neu so phai tra tien lirong nghi phep thirc te nho hon so trich trirdc ghi: Ng TK 335/Co TK 154
2. Thuoc loai chi phi phai tra, bao gom cac khoan sau:

(1) Trich tri/dc chi phi tien lirong phai tra cho cong nhan SX trong thdi gian nghi phep.

(2) Chi phi sira chura Idn cua nhirng TSCD dac thu do viec sira chura Idn cd tinh chu ky, DN
dirge phep trich trirdc chi phi sira chufa cho nam ke hoach hoac mot sd nam tiep theo.

(3) Chi phi trong thdi gian DN ngung san xuat theo mua, vu cd the xay dung dirge ke hoach
ngim g SX. Ke toan tien hanh tinh trirdc va hach toan vao chi phf SXKD trong ky nhCfng chi phi se
phai chi trong thdi gian ngung SXKD.

(4) Trich trirdc chi phi lai tien vay phai tra trong trirdng hgp vay tra lai sau, lai trai phieu tra sau
(khi trai phieu dao han)

3. Chi hach toan vao TK 335 cac noi dung chi phi phai tra theo quy dinh tren. Ngoai cac noi
dung tren, neu phat sinh nhung khoan khac phai ti'nh trirdc va hach toan vao chi phi SXKD trong
ky, DN phai cd giai trinh ve nhirng khoan chi phi phai tra dd.

4. Viec trich tri/dc va hach toan nhung chi phi chira phat sinh vao chi phi SXKD trong ky phai
di/gc ti'nh toan mot cach chat che (Lap dir toan chi phi va d ir toan trich trirdc) va phai cd bang
chCrng hgp ly, tin cay ve cac khoan chi phi' phai trich tri/dc trong ky, de dam bao sd chi phi phai tra
hach toan vao TK 335 phu hgp vdi sd chi phf thi/c te phat sinh. Nghiem cam viec trich trirdc vao
chi phi nhi/ng noi dung khong dirge ti'nh vao chi phi SXKD.

5. Ve nguyen tac, cuoi ky ke toan nam, cac khoan chi phf phai tra phai dude quyet toan vdi sd
chi phi thirc te phat sinh. Sd chenh lech giufa sd trich trirdc va chi phf th i/c te phai x if ly theo che
do tai chinh hien hanh.

</div>
(25)<div class='page_container' data-page=25>

So do so: 198

2. Trich tri/dc vao chi phi SXKD so chi sura chura Idn TSCD
KE TOAN CHI PHI PHAI TRA (TIEP)

2413 3 3 5 -C H I PHI PHAI TRA•> ■» 154, 642,.

C h u y : Neu so chi phi thUc te si/a chu’a Idn TSCO nho hon so trich trudc, ghi giam chi phi: Np TK
335/Co TK 154, 642

3. Trich trifdc vao chi phi SXKD chi phi ngitag viec theo thoi vu hoac theo ke hoach:
111, 112,

152, 153, 311,334,... 335 154

Chi phi thi/c te phat sinh trong thoi Khi trich trudc chi phi d i/ tinh phai chi trong thdi
gian ngim g san xuat theo thdi vu gian ngung viec theo thdi vu hoSc ngung viec

hocic theo ke hoach theo ke hoach
Neu so da chi Idn hon

so trich trudc

C h u y : Neu so chi phi thi/c te phat sinh trong thdi gian ngi/ng SX theo thdi vu hoSc theo ke hoach nho
hon so trich trudc, ghi giam chi phi: Np TK 335 /Co TK 154.

</div>
(26)<div class='page_container' data-page=26>

Sd do so: 199

4. Trudng hop lai vay tra sau hoac lai trai phieu tra sau (khi dao han trai phieu)
KE TOAN CHI PHI PHAI TRA (TIEP)

3411

111,112 Goc

vay
Khi het thdi han vay

tra lai va goc vay

Khi dao han trai phieu,

335 635

Lai vay

Lai vay
tra lai va tien goc TP

3413
Tien
goc TP

Neu ti'nh vao chi
Cuoi ky ti'nh lai tien vay

(ho9c lai trai phieu)
phai tra trong ky

phi tai chi'nh

2 4 1 ,1 5 4
Neu von hoa vao

</div>
(27)<div class='page_container' data-page=27>

So do so: 200

KE TOAN QUY DU PHONG TRO CAP MAT VIEC LAM

111,112

351 - QUY DU PHONG TRO

CAP MAT VIEC LAM 6422

Khi chi tra trd cap thoi viec, mat viec lam, dao
tao lai nghe cho ngirdi lao dong cua DN

Cuoi nien dp ke toan, khi trich lap quy
dll’ phdng ve trp cap mat viec lam

Khi chi trp cap thoi viec, mat viec lam cho ngi/Pi lao dong nhi/ng quy d i/ phong
trp cap mat viec lam khong du de chi thi phan chenh lech thieu ghi

vao chi phi quan ly doanh nghiep

C h u y : 1. M i/c trich quy d i/ phong ve trp cap mat viec lam ti/ 1% - 3% tren quy tien li/ong lam co sd
dong BHXH cua doanh nghiep. M i/c trich cu the do doanh nghiep quyet dinh tuy vao kha n3ng
tai chi'nh cua doanh nghiep hang nam.

2. Quy d p phong trp cap mat viec lam cua DN dung de chi trp cap thoi viec, mat viec lam, dao
tao lai nghe cho ngi/Pi lao dong tai DN theo quy dinh hien hanh.

3. Quy d i/ phong trp cap mat viec lam dupe trich lap va hach toan vao chi phi' quan ly DN trong
ky. Quy d i/ phong trp cap mat viec lam khong du de chi trp cap cho ngi/Pi lao dong thoi viec lam
trong nSm tai chi'nh thi toan bo phan chenh lech thieu dupe hach toan vao chi phi quan ly DN.

4. Thdi diem trich lap quy d i/ phdng trp cap mat viec lam la thdi diem khoa sd ke toan de lap
BCTC nam.

5. Cuoi nien do ke toan sau, DN tinh, xac dinh so d i/ phong trp cap mat viec lam can phai lap.
Neu so d i/ phong trp cap mat viec lam phai lap n3m nay Idn hon so d i/ phdng trp cap mat viec
lam phai lap chi/a sir dung het thi sd chenh lech thieu, ghi: Np TK 642/Co TK 351.

</div>
(28)<div class='page_container' data-page=28>

PHAN VI - CAC

SOT

DO KE TOAN DOANH THU,

CHI PHI HOAT DONG TAI CHINH

■ ■

Tir sd do s o 201 den s d d o s o 207

So do so: 201

911

KE TOAN DOANH THU HOAT O Q N G TAI CHINH

515 111, 112

Cuoi ky, k/c doanh thu
hoat dong tai chi'nh

33311

Thue GTGT phai nop
ti'nh theo phi/dng phap

tri/c tiep doi v6i hoat

dong tai chi'nh

Co tu’c, ldi nhuan Neu nhan tien

du’dc chia

2212, 2213, 2218
Neu bo sung tang von dau ti/

Dinh ky thu

vao cong ty lien ket, cd scf KD
dong kiem soat, dau ti/ dai han khac
lai trai phieu,

tin phieu 121,221

Neu dung tien lai
mua trai phieu

Dinh ky thu tien lai cho vay va thu lai tien gifi
3387

Djnh ky, k/c tien lai ban hang
tra cham, tra gop theo so

phai thu tC/ng ky
Lai - Khi ban chung khoan

121,221

Tri gia von

Gia thanh
- Thu hoi hoac thanh toan chung khoan dau tir

ngan han

toan

111, 112,...
Lai Khi ban cac khoan dau tu1 vao cd sd kinh doanh Gia ban

dong kiem soat, cong ty lien ket, dau ti/d a i han khac co lai
221

Tri gia von

C ac T K lie n quan
Lai ty gia hoi doai phat sinh trong ky cua

hoat dong kinh doanh

413
Cuoi nien do ke toan, k/c lai ty gia hoi doai (sau khi bu tri/giufa so
chenh lech ti gia tang va ti gia giam do danh gia lai cac khoan m uc

</div>
(29)<div class='page_container' data-page=29>

KE TOAN DOANH THU TIEN LAI, TIEN BAN QUYEN,
C O TUC VA LOI NHUAN DUO C CHIA

1. Doanh thu tien lai, tien ban quyen, co turc va Ioi nhuan duoc chia theo quy djnh 
cua Chuan muc ke toan Doanh thu va thu nhap kh£c:

Tien lai: La so tien thu cfirpc phat sinh tir viec cho ngirdi khac s ir dung tien, cac khoan tuong duong
tien hoac cac khoan con no cua doanh nghiep, nhi/: Lai cho vay, lai tien giri, lai dau tu" trai phieu, tin
phieu, chiet khau thanh toan, lai tra gop, tra cham (do doanh nghiep ban hang tra gop, tra cham ),...

Tien ban q u yen: La so tien thu dirpc phat sinh tCr viec cho ngirdi khac s ir dun g tai san nhir: Bang
sang che, nhan hieu th u o n g mai, ban quyen tac gia, phan m em m ay vi tinh,...)

Co tifc va Iqi nhuan duoc chia: La so tien Ioi nhuan d i/p c chia tir viec nam g iu co phieu hoac gop von.
* Thai diem g h i nha n doanh thu:

D oanh thu p h a t sinh tir tien lai, tien ban quyen, cd tCrc va ldi nhuan dupe chia cua d oanh nghiep
dirpc ghi nhan khi thoa m an dong thPi hai (2) dieu kien sau:

- Co kha nang thu d i/p c Ipi ich kinh te tir giao dich do;
- D oanh thu xa c dinh tuong doi chac chan.

* Co sd g h i n h a n doanh thu:

- Tien lai.dupe ghi nhan tren co sd thdi gian va lai suat thirc te timg ky;

- Tien ban quyen dirpc ghi nhan tren co sd don tich phu hpp vdi hpp dong;

- Co tire va Ipi nhuan dirpc chia dupe ghi nhan khi cd dong dupe quyen nhan c d tire hoac cac ben
tham gia gop von dupe quyen nhan Ipi nhuan tU viec gop von.

2. Doanh thu de tinh thue thu nhap doanh nghiep:

D oanh thu tir ho a t dong cho vay, thu lai tien giri la sd lai phai thu trong ky.
3. So do ke toan:

515 138 2212,2213,2218

So do so: 202

221

112

(truong hop cho vay von va mua trai phieu nhan lai trudc)
Khi phat sinh doanh thu phai thu ve

tien lai, tien ban quyen, cd tUc
va Ioi nhuan duoc chia

Co tUc, Ipi nhuan dupe chia bo sung
tang von dau tU vao cong ty lien ket,

co sd kinh doanh ddng kiem soat
va dau tu d a i han khac

1 2 1,

Tien lai, cd tUc, Ipi nhuan dupe chia
dung de mua chUng khoan hoac

bo sung von gop

111

,

Khi thUc thu tien
Doanh thu tien lai cd tUc, Ipi nhuan dupe chia neu thu tien ngay

33;
Dinh ky, k/c doanh thu tien lai ban hang tra cham,

tra gop phai thu trong ky hoac tien lai phai thu trong ky

</div>
(30)<div class='page_container' data-page=30>

Sd do so: 203

KE TOAN DOANH THU TIEN LAI, TIEN BAN QUYEN, 
C O TUC VA LOI NHUAN O U p C CHIA (TIEP)

1. Ke toan doanh thu tien lai cho vay ngan han, dai han, thu lai tien gui, chiet khau 
thanh toan

515 111,112

(1) Dinh ky thu lai cho vay va thu lai tien gui

138

(2) Dinh ky, ghi doanh
thu tien lai (theo tien lai

phai thu tim g ky) (neu
cho vay nhan lai sau)

Tien lai cua (3) Khi het thdi han vay, thu
cac ky

trudc

hoi goc va lai cho
khe Udc

1 2 1 , 2 2 1

Thu hoi

vay theo

goc vay

3387 - Doanh thu chira thu'c hien 121,221

(6) Djnh ky, ket chuyen (4) Neu ben di vay tra trudc lai Tien thUc (5) Goc
doanh thu tien lai cho vay theo khe Udc cho vay vay
theo so lai cho vay

phai thu djnh ky Neu lai cho vay thu trudc cua ben di vay
ti'nh vao tien goc khi cho vay

111, 112, 331,.

(7) Chiet khau thanh
toan dUdc hUcfng khi mua hang

</div>
(31)<div class='page_container' data-page=31>

So do so: 204

KE TOAN DOANH THU TIEN LAI, TIEN BAN QUYEN, 
C O TUC VA LOI NHUAN DUOC CHIA (TIEP)

2. Ke toan doanh thu tien lai dau tirm u a trai phieu, tin phieu:

515

(1) Dinh ky thu lai dau tu1 mua trai phieu, tin phieu
(neu mua trai phieu, tin phieu nhan lai djnh ky)

1 2 1, 221

138
(2) Tien lai trai phieu
phai thu ti/ng ky (neu
mua trai phieu nhan lai sau)

So tien goc

Tien lai cac (3) Khi den ngay dao
ky tri/dc han TP

111,112

3387

D jnh ky, k/c lai trai phieu
phai thu ti/ng ky

Sd tien thi/c te

Sd lai

mua TP
(3) Khi mua trai phieu
nhan tri/dc nhan lai tri/dc

111,112

Tien goc
va lai TP

121,221

Sd tien
goc

</div>
(32)<div class='page_container' data-page=32>

Sd do so: 205

KE TOAN DOANH THU TIEN LAI, TIEN BAN QUYEN, 
C O TLTC V A LOI NHUAN D UO C CHIA (TIEP)

3. Ke toan doanh thu tien ban quyen, co turc va ldi nhuan dude chia:

515

Doanh thu tien ban quyen phat sinh

Doanh thu cd tufc phat sinh
121,221

Neu bo sung mua chi/ng
khoan ho3c tang von dau ti/ ti/ cd

tu t va Ioi nhuan di/oc chia

Lai Khi ban cd phieu

Trj gia von

Lqi nhuan di/gc chia tir viec dau tu" gop von

111, 112, 138,.

1 1 1 , 1 1 2 ,.

Gia thanh
toan

121,221

</div>
(33)<div class='page_container' data-page=33>

Sd do so: 206

KE TOAN CHI PHI TAI CHINH

111, 112, 142, 242, 335 635

Chi phi di vay (nhu" lai tien vay, lai trai p h ie u ,...)

phat sinh trong ky ghi vao chi phi SXKD

(neu khong du dieu kien von hoa)

242

Djnh ky, phan bo lai mua hang tra cham theo so phai tra ti/ng ky

111, 112, 131

Chiet khau thanh toan cho khach hang

111, 112...
121,221

Trj gia Ban chi/ng khoan bi lo So lo
von

111,112

Chi phi phat sinh lien quan den hoat dong cho vay von, ban chi/ng khoan
(n h i/c h i phi phat hanh trai phieu...)

242

Neu Idn phai phan bo dan

34132

Djnh ky phan bo chiet khau trai phieu ghi tang chi phf

34133

Djnh ky phan bo
phu troi trai phieu

ghi giam chi phi
111,112

Cac khoan ghi
giam chi phi

1591, 229

Hoan nhap d i/ phdng
(Sd chenh lech giura
sd phai trich lap
d i/ phdng giam gia

dau tif ngan han,
dai han ky nay
nho hon sd da lap

ky trudc)

1 5 9 1 ,2 2 9

Trich lap du" phong giam gia dau tu" tai chinh n g jn han, dai han

</div>
(34)<div class='page_container' data-page=34>

Sd do so: 207

KE TOAN CHI PHI TAI CHINH (TIEP)

</div>
(35)<div class='page_container' data-page=35>

PHAN VII- CAC SaDO KE TOAN THU NHAP, CHI PHI KHAC

Tir sd do so 208 den so do so 216

KE TOAN THU NHAP KHAC
So do so: 208

711 - THU NHAP KHAC
3331

So thue GTGT phai nop
(Theo phuong phap true tiep

cua so thu nhap khac)

911

Cuoi ky, ket chuyen cac khoan
thu nhap khac phat sinh trong ky

111, 112,131,...
Thu nhap thanh ly, nhupng ban TSCO

33311

(Neu co)

331, 338
Cac khoan np phai tra khong xac djnh dupe chu

np, neu dupe ghi vao thu nhap khac

338, 344
Tien phat khau tri; vao tien ky cupc, ky quy cua

ngi/di ky cUpc, ky quy

111,112

Khi thu di/pc cac khoan np kho doi da xu’ ly xoa sd
Thu tien bao hiem do dupe cong ty BH boi thuong
- Thu tien phat khach hang do vi pham hpp ddng
- Cac khoan tien thudng cua khach hang lien quan den

ban hang, cung cap dich vu khong ti'nh trong doanh thu

__152, 156,211,.
Dupe tai trp, bieu, tang vat tu,

hang hoa, TSCD

352
Khi het thPi han bao hanh, neu cong trinh khong phai
bao hanh hoac sd d u phong phai tra ve bao hanh cong
trinh xay lap > chi phi thUc te phat sinh phai hoan nhap

1 1 1 , 1 1 2

Cac khoan hoan thue xuat khau, nhap khau,
thue tieu thu dac biet dupe ti'nh vao thu nhap khac

3331
Sd thue GTGT duoc giam, trU vao

sd thue GTGT phai nop

Chu y: Khi thu hoi cac khoan np kho dpi da xirly xoa sd, ghi: NpTK 111,112/Co TK711, ddng thoi ghi ooT K 004

</div>
(36)<div class='page_container' data-page=36>

Sd do so: 209

KE TOAN THU NHAP KHAC PHAT SINH TRONG HOAT O O N G OAU TU KHI
DOANH NGHIEP GOP VO N BANG TAI SAN

1. Khi dau tu v a o co so kinh doanh dong kiem soat hoac dau tu vao cong ty lien ket 
dudi hinh thCrc gop von bang tai san, neu gia danh gia lai Idn hon gia trj ghi so cua tai san

1.1. Neu gop von bang vat tu, hang hoa:

711

Chenh lech giua gia danh gia lai > gia trj
ghi so cua vat tu, hang hoa

152, 153, 155, 156... 2212, 2213

Gia tri Khi gop von bang vat tu, hang hoa Gia danh

ghi sd gia lai

1.2. Neu gop von bang TSCD

211

Nguyen Khi gop von bang TSCD

gia
711

Chenh lech giua gia danh gia lai cua
TSCD > gia tri con lai cua TSCO

2212, 2213
Gia danh

gia lai
214
Gia tri
hao mon

</div>
(37)<div class='page_container' data-page=37>

So do so: 210

KE TOAN THU NHAP KHAC PHAT SINH TRONG HOAT O O N G OAU TU KHI
DOANH NGHIEP GOP V O N BANG TAI SAN

2. Khi doanh nghiep gop von b ln g tai san vao mot doanh nghiep khac nhung chi n£m 
giur dudi 20% quyen bieu quyet, neu gia danh gia lai Idn hdn gia tr| ghi so cua tai san.

2 .1. Neu gop von bang v$t tu, hang hoa:

152, 153,

155, 156... 2218

Gia trj Khi gop von b ln g vat ti/, hang hoa Gia danh

ghi so’ gia lai

711

Chenh lech gii/a gia danh gia lai > gia tri
ghi so cua vat ti/, hang hoa

2.2. Neu gop von bang TSCD:

211 2218

Nguyen Khi gop von bang TSCD Gia danh

gia gia lai

711 214

Chenh lech giCfgia danh gia lai cua Gia tri
TSCD > gia tri cdn lai cua TSCO hao mon

Chu y: Tri/dng hgp gop von bang vat tif, hang hoa, TSCD, can cd vao gia danh gia lai vat ti/, hang hoa, 
TSCD, di/gc thoa thuan giCfa nha dau ti/ va ben nhan von gop, khoan chenh lech giifa gia danh

gia lai cua vat ti/, hang hoa, TSCD Idn hon gia tri ghi so’ cua vat tir, hang hoa, gia tri cdn lai cua
TSCD di/gc hach toan vao thu nhap khac.

</div>
(38)<div class='page_container' data-page=38>

So do so: 211

Trong ky, khi ban TSCD cho cO so kinh doanh dong kiem soat, ghi:
KE TOAN THU NHAP KHAC PHAT SINH Tif G IA O DjCH BEN GOP V O N
LIEN DOANH BAN TSCD CHO C O SO KINH DOANH D O N G KIEM SOAT

211

Nguyen Ghi giam TSCD khi nhuting ban
gia

Dong thdi ghi thu nhap khac do ban TSCD:

711

811
Gia tri
con lai

214
Gia tri

hao mon

111, 112, 131,.

33311

</div>
(39)<div class='page_container' data-page=39>

Sd do so: 212

KE TOAN CHI PHI KHAC

214 811 - Chi phi khac

</div>
(40)<div class='page_container' data-page=40>

So do so: 213

KE TOAN CHI PHI KHAC PHAT SINH TRONG HOAT O O N G OAU TU KHI
DOANH NGHIEP GOP V O N BANG TAI SAN

Khi dau ti/v a o cong ty lien ket difdi hinh thifc gop von b ln g tai san, hoSc khi gop von vao
co sd kinh doanh dong kiem soat bang tai san, hoac khi gop von vao doanh nghiep khac blng
tai san nhung chi nam giu* di/di 20% quyen bieu quyet. Ca ba trudng hop tren, neu gia danh gia
lai nho hon gia tri ghi so cua tai san dem di gop von thi toan bo so chenh lech di/oc hach toan
vao chi phi khac:

1. Neu gop von b ln g vat tu, hang hod:

152, 153, 155, 156, 611, ...
Gia tri
ghi so

2212 - V on gop lien doanh
2213 - D au t i/ v a o cong ty lien ket 
2218 - Oau t i/ta i chinh dai han khac
Khi gop von bang vat tir, hang hoa Gia danh

gia lai

811
Chenh lech giua gia danh gia lai < gia trj ghi so’

cua vat tu1, hang hoa
2. Neu gop von b ln g TSCO:

211 221

Nguyen Khi gop von b ln g TSCO Gia danh

gia gia lai

811
Chenh lech giura gia danh gia lai < gia trj

cdn lai cua TSCD

214

</div>
(41)<div class='page_container' data-page=41>

So do so: 214

KE TOAN CHI PHI THUE THU NHAP DOANH NGHIEP (TNDN)
1. Thue TNDN phai nop hang nam:

111, 112,... 3334 821 - C hi p h i th u e TNDN

Khi nop
thue TNDN

_______ Hang guy, khi xac dinh thue TNDN tam phai nop

theo quy dinh cua luat thue TNDN

Cuoi nam tai chi'nh, ghi bo sung chi phi thue TNDN
so thue TNDN con phai nop (Neu so thue TNDN thi/c te phai nop
xac dinh cuoi nam > so thue TNDN tam nop hang quy trong nSm)

Cuoi nam tai chi'nh, ghi giam chi phi thue TNDN
(Neu so thue TNDN thi/c te phai nop xac djnh cuoi nam

< so thue TNDN tam nop hang quy trong nam)

Chu y: Chi phi thue TNDN la so thue TNDN phai nop ti'nh tren thu nhap chiu thue trong nam va thue
suat thue TNDN hien hanh.

</div>
(42)<div class='page_container' data-page=42>

Sd do so: 215

2. Tri/dng hdp phat hien sai sot khong trong yeu cua cac nSm trudc lien quan den thue 
TNDN phai nop cua cac nam trudc, doanh nghiep duoc hach toan tang (hoac giam) so thue 
TNDN phai nop cua cac nam trudc vao chi phi thue TNDN cua nam phat hien sai sot.

a) Neu s d th u e TN D N phai nop du’dc ghi giam do ph a t hien sai so t khong trong yeu cua cac nam
tru d c du’dc ghi giam chi phi thue T N D N trong nam hien tai, ghi:

821 3334

KE TOAN CHI PHI THUE THU NHAP DOANH NGHIEP (TNDN)

Ghi giam so thue TNDN phai nop
va ghi giam chi phi thue TNDN

b) T rird n g hgp th u e T N D N cua cac nam tri/6 c phai nop bo sung do ph a t hien sa i so t khong trong
yeu cua cac nam tru d c d u o c ghi tang chi phi' th u e TN D N cua nam hien tai, ghi:

3334 821

Ghi sd thue TNDN phai nop bo sung
va ghi tang chi phi thue TNDN

3. Cuoi ky ke toan, ket chuyen chi phi thue'TNDN phat sinh trong n3m:

</div>
(43)<div class='page_container' data-page=43>

Sd do so: 216

KE TOAN X A C OiNH KET QUA KINH DOANH

632

911

XAC DINH k£t QUA KINH DOANH 511

K/c tri gia von cua san pham, hang hoa,
djch vu da tieu thu trong ky, chi phf Ii6n quan den

hoat dong kinh doanh BDS dau t ii
635

6422

811

821

421

K/c chi phi hoat dong tai chi'nh

K/c chi phi quan ly doanh nghiep

K/c chi phi khac

K/c chi phi' thue TNDN

K/c Ioi nhuan sau thue TNDN cua hoat dong KD
K/c lo hoat dong kinh doanh

K/c doanh thu thuan ve ban hang
va cung cap djch vu

515
K/c doanh thu hoat dong tai chi'nh

711

K/c thu nhap khac

</div>
(44)<div class='page_container' data-page=44>

td-PHAN VIII - CAC SIT DO KE TOAN HOAT DONG KINH DOANH UY THAC XUAT, NHAP KHAU

Ti/ sd do so 217 den so do sd 220

KE TOAN HOAT OONG KINH DOANH UY THAC XUAT KHAU (XK)
A- Ke toan tai don vi uy thac xuat khau:

155,156 157

Sd do so: 217

131
632

(1) Khi giao hang (2a) Khi don vi nhan
cho don vj nhan uy thac da xuat khau hang
uy thac xuat khau

511

1 1 1 , 1 1 2

338 (Chi tie t c h o tim g
d o n vj nhan uy th a c XK)
(5) Khi tra tien nop ho

cac loai thue cho don

--- .---—--- ►

vi nhan uy thac XK

333
(3333, 3332)
(4) Khi don vj nhan uy

thac XK da nop ho
thue XK, thue 1 TDB

(3) Thue XK, thue t
TTDB cua hang XK
uy thac phai nop NSNN

(Chi tie t d d n vi nhan uy th a c XK) 111, 112,..
(2b) Doanh thu ban hang XK (

phai thu cua ben nhan
uy thac xuat khau

(8) Khi nhan tien ban hang
uy thac XK (sau khi tru' phi

uy thac XK va cac khoan
da di/gc don vj nhan

uy thac chi ho)

6421
(6) Phi uy thac XK va cac khoan da dirge

chi ho cho hoat dong uy thac XK
phai tra cho don vj nhan uy thac XK

Thue GTGT
di/oc khau trir

133

</div>
(45)<div class='page_container' data-page=45>

Sd do so: 218

KE TOAN HOAT DONG KINH DOANH UY THAC XUAT KHAU (XK) (Tiep) 
B- Ke toan tai don vj nhan uy thac xuat khau:

111,112

(4) Khi chi ho cho ben uy thac X K (
(phi NH, phi giam dinh hai quan,

phi van chuyen, boc vac,...)

338 (3388)

Chi tiet phai nop vao NSNN

331 - Chi tiet cho timg don 
vj giao uy thac xuat khau

(6) Khi nop ho thue XK, thue TT D B
cho don vi uy thac xuat khau

(3) Thue XK, thue TTDB phai
nop ho cho ben uy thac XK

138

Chi tiet cho tifng don vj giao uy thac XK

511

(7a) Khi ddn vj uy thac XK thanh toan
bu tri/v d i cac khoan chi ho

131 (Chi tiet cho tim g 
ddn vi giao uy thac XK)

33311

(5) Doanh thu phi
uy thac XK phai
thu cua ddn vi uy

thac XK

(7b) Khi don vj uy thac XK
thanh toan bu tri/p h i

uy thac XK

131 - Chi tiet cho timg 
ngifdi mua nude ngoai

(2a) So tien hang uy thac
XK phai thu ho cho ben giao

uy thac XK khi da XK hang

111,112
t(9) Khi thu ho tien hang

cho ben uy thac XK

003

Hang hoa nhan ban ho, nhan ky gui, ky c i/dc

(1) Khi nhan hang cua
ddn vj uy thac XK

(2b) Khi xuat kho de
xuat khau hang

</div>
(46)<div class='page_container' data-page=46>

So do so: 219

KE TOAN HOAT OONG KINH DOANH NHAP KHAU UY THAC
A - Ke toan tai don v| uy thac:

H i t 112 331 - Chi tiet don vi nhan uy thac NK 152, 156, 211,

(1) l/ng tri/6c tien uy thac mua hang 
theo hdp dong cho don vi nhan uy thac

nhap khau md LC

(3) Khi don vi uy thac tif nop v£o NSNN 
sau khi don vj nhan uy thac nhap khau

lam thu tuc ke khai thue

(5) Khi tra tien cho don vi nhan uy thac NK 
ve so tien hang con lai, tien thue nhap khau

thue GTGT, thue TTDB (neu nhd ddn vi 
nhan uy thac nop ho vao NSNN), phi 
uy thac nhap khau va cac khoan chi ho

(2) Khi nhan hang uy thac nhap khau do don vj nhan uy thac giao tra 
(gom gia trj hang nhap khau, thue nhap khau, thue GTGT neu

khong di/gc khau tri/, thue tieu thu d3c biet (neu co))
133

Thue GTGT hang NK
(neu di/dc khau tri/) 
Thue GTGT hang NK

(neu co)

(4) Phi uy thac NK va cac khoan da di/oc chi ho

cho hoat dong nhan uy thac nhap khau phai tra ddn vi nhan uy th£c

Chu y: Tri/dng hdp ddn vj nhan uy thac nhap khau chuyen tra hang uy thac nhap khau chi/a nop thue GTGT:

- Khi nhan hang, c£n ci/phieu xuat kho kiem van chuyen noi bo cua don vj nhan uy thac nhap khau, ghi Nd TK 152. 156, 211 (gi£ tri h£ng nh£p 
khau co ca cac khoan thue phai nop)/ Co TK 331.

</div>
(47)<div class='page_container' data-page=47>

Sd do so: 220

KE TOAN HOAT DONG UY THAC NHAP KHAU
B- Ke toan tai don vj nhan uy thac nhap khau:

1 1 2 ,1 3 8 8 331

131

(10) Khi thanh toan 
ho tien hang NK 
vdi ngirdi ban cho 
ddn vj uy thac NK

152 156

(3) Khi nhap khau vat tu, hang hoa 
(so tien phai tra ngi/di ban)

331 (Chi tiet ddr 
vj uy thac NK)
(4) Trirdng hop nhan hang cua

nirdc ngoai khong nhap kho 
chuyen giao thing cho

ddn vi uy thac NK

333 (3333, 
33312 3332)
(7) Khi nop ho

cac khoan thue 
cho ben uy

thac NK

Neu chuyen

giao thang

(5) Cac khoan thue 
NK, thue GTGT,

cho ddn vj 
uy thac NK

thue TTDB phai
nop ho cho ddn vi
uy thac nhap khau

Neu nhap kho

Chi tiet ddn vj uy thac NK

(9) Khi tra hang cho ddn vi uy thac 
nhap khau (gia tri hang NK da 
bao gom cac khoan thue phai nop)

111,112

(6) Khi chi ho cho ddn vi uy 
thac NK cac khoan lien quan

den hoat dong uy thac NK 
(phi ng^n hang, phi giam dinh 
hai quan, chi thue kho bai, chi 
boc xep, van chuyen hang,...)

hang nhap khau

(8) Tri/dng hop ddn vi uy thac NK tir nop cac khoan thue sau khi ddn vi nhan uy thac 
NK lam thu tuc ke khai thue (so tien ddn vi uy thac NK da nop v&o NSNN)

111,112 1388

(1) Nhan tien tra trirdc cua 
don vi uy thac NK de md LC

(11) Khi ddn v[ uy thac NK 
tra not tien hang NK, tien thue 
NK, thue GTGT hang NK, thue 
TTDB (neu ddn vi uy thac nhd 
nop ho thue vao NSNN), cac 
khoan chi ho cho hoat dong

NK uy thac, phi uy thac NK

(2) Khi ky quy 
md LC (neu

thanh toan 
b&ng thir 
tin dung)

Chu y: Doanh thu phi uy thac nhap khau khi 
xac dinh di/dc ghi:

N d T K 111, 112, 131 (Tong gia thanh toan)

</div>
(48)<div class='page_container' data-page=48>

C. SO DO KE TOAN CAC LOAI THUE VA

CAC KHOAN PHI, LE PHI PHAI NOP NSNN

Phan I

Ke toan Thue GTGT dau vao

Phan II

Ke toan Thue GTGT dau ra va ke toan Thue GTGT phai nop

NSNN

Phan III

Ke toan Thue tieu thu dSc biet

Phan IV

Ke toan Thue xuat, nhap khau

</div>
(49)<div class='page_container' data-page=49>

Sd do so: 221

PH AN I - CAC S0 DO KE TOAN THUE GTGT DAU VAO

(A p DUNG CHO DON Vj N 0 P t h u £ GTGT t ( n h t h e o p h u o n g p h A p k h A u TRO)

TCf sd do so 221 den so do so 227

KE TO AN THUE GIA TRI GIA TANG DAU VAO

1 5 2 ,1 5 3 ,1 5 4 ,1 5 6 , 211,217,

241, 611, 631, 632, 642,...

111, 112, 331,...

33312

Thue GTGT cua hang nhap
khau phai nop NSNN

neu difdc khau tri/

133 (1331, 1332) - Thue GTGT d u o c khau tr ir

Thue GTGT
dau vao
phat sinh

Khi mua vat tu,
hang hoa,
dich vu, TSCO

trong nUdc

Khi nhap khau
vat tu, hang

hoa, TSCD

Thue GTGT
da dUdc

khau trU
Thue GTGT
dau vao khong

duoc khau trU
Thue GTGT
da dUdc hoan
Thue GTGT cua

h&ng mua tra lai
hoac giam gia
hoac dUdc chiet
khau thudng mai

33311

142,242, 154,
632, 631, 642,..

111, 112

152, 153, 156, 211,...

__________________________________________ Hang mua tra lai ngudi ban hoSc giam gia____________________________________________
Chu y:

1. Can cU de xac dinh so thue GTGT dau vao dUdc khau tri/ la so tien thue GTGT ghi tren hoa ddn GTGT khi mua TSCO, vat tu, hang hoa, dich vu; chi/ng
tU nop thue GTGT b khau nhap khau (doi vdi hang hoa nhap khau); chUng ti/ nop thue GTGT thay cho nha thau nude ngoai hoac doi tUdng khac theo quy 
dinh cua phap luat (trudng hdp nop ho thue).

</div>
(50)<div class='page_container' data-page=50>

Sd do so: 222

KE TOAN THUE GTGT OAU VAO

1. Ke toan thue GTGT dau vao cua vat tu, hang hoa mua noi d|a:

111, 112, 141, 331, ...

1331- Thue’ GTGT dude khau trir

cua hang hoa, djch vu 33311

Thue GTGT Thue GTGT dau vao cua TSCD

dau vao da dUdc khau trU

Tong gia
thanh toan

152, 153, 156, 611
Gia mua khong co Neu nhap

thue GTGT kho

142, 242,
154, 241, 642, ...
Neu dua ngay

vao sCfdung
2. Ke toan thue GTGT dau vao cua lao vu, djch vu mua ngoai

111, 112, 141, 331, ... 1331

Thue GTGT
dau vao
Tong gia

thanh toan 152, 153, 156, 611

Gia mua khong co Neu lao vu, dich vu mua ngoai
thue GTGT lien quan den vat tu, hang

hoa mua vao nhap kho

154, 631, 642, 811, ..
Tinh true tiep

vao chi phi SXKD

Chu y:

- Neu hang hoa, dich vu mua vao la loai dUdc dung Hoa ddn dac thu ghi gia thanh toan la gia da
co thue GTGT nhu ve cudc van tai, tern buu chinh,... thi ben mua phai tach thue GTGT dau vao de
khau trUva gia mua chua co thue GTGT.

Cong thifc sCfdung de ti'nh la:

Gia mua chua co _ Tong gia thanh toan (tien mua ve, mua tem)
thue GTGT 1 + (%) Thue suat thue GTGT cua lao vu, djch vu do
Thue GTGT _ Gia mua Thue suat thue GTGT

</div>
(51)<div class='page_container' data-page=51>

Sd do so: 223

KE TOAN THUE GTGT OAU VAO

CUA TSCO OAU TU, MUA SAM, S lfA CHLTA LdN

33312 1332 - Thue GTGT du’dc khau tr ir cua TSCE 33311

Thue GTGT cua TSCD nhap khau
(neu di/dc khau tri/)

111, 112, 141,
331, 341, ...

Thue GTGT
Tong gia

thanh toan

dau vao

Thue GTGT dau vao cua TSCO
da di/dc khau trir

111,112

Thue GTGT da di/dc hoan

2411
Gia mua khong co Neu TSCD mua ve phai

thue GTGT qua lap dat, chay thCr_
(Gia mua + chi phi lap dat,

chay thir,...)

211

Khi di/a TSCO
vao sir dung

Neu TSCD mua ve di/a ngay
vao sir dung

2 4 1 2 -X D C B
2413 -S C L
Chi phi dau tir

XDCB, SCL
TSCO phat sinh

TSCO do XDCB
hoan thanh, ban giao

dira vao sir dung

142, 242, 335,
154, 642,...
K/c chi phi SCL

TSCO hoan thanh

Chu y:

Tri/dng hop hang hoa, dich vu mua vao khong co Hoa ddn GTGT hoac co Hoa ddn GTGT nhirng
khong dung quy dinh cua phap luat thi DN khong di/dc khau trir thue GTGT dau vao. Trirdng hop Hoa
ddn GTGT khong ghi thue GTGT (tri/ tri/dng hop dac thu di/dc dung Hoa ddn GTGT ghi gia thanh
toan la gia da co thue GTGT); khong ghi hoac ghi khong dung ten, dia chi, ma so thue cua ngi/di ban
nen khong xac djnh di/dc ngi/di ban; hoa ddn, chi/ng tir nop thue GTGT gia, hoa ddn bj tay xoa, hoa
ddn khong (khong ban hang hoa, djch vu); hoa ddn ghi gia trj cao hdn gia trj thi/c te cua hang hoa,
djch vu da ban thi DN khong di/dc khau tri/th u e GTGT dau vao.

</div>
(52)<div class='page_container' data-page=52>

Sd do so: 224

KE TOAN THUE GTGT DAU VAO DA DUOC KHAU TRLT 
VA KHONG DUOC KHAU T R lf

111, 112, 331...

Tong gia
thanh toan

133

Thue GTGT
dau vao

33311

Thue GTGT dau vao

da du’dc khau trir trong ky

Thue GTGT dau vao
khong di/dc khau trir

152, 153, 154, 156,
211, 217, 632, 642, 811,...

Gia mua khong
co thue GTGT

142, 242,
154, 631, 642,

Chu y:

1. Thue GTGT dau vao cua vat tif, hang hoa, dich vu, TSCD mua ve dung dong thdi cho hoat dong
SXKD hang hoa, dich vu thuoc doi ti/dng chiu thue GTGT dau vao va khong thuoc doi tiTdng chiu thue
GTGT nhifng DN khong hach toan rieng difdc thue GTGT dau vao difdc khau trif. Trirdng hdp nay thue
GTGT dUdc khau trirth e o ty le giCra doanh thu hang hoa, dich vu chiu thue GTGT tren tong doanh thu
ban hang, cung cap dich vu phat sinh trong ky.

2. Thue GTGT khong difdc khau trir du'dc phan anh vao cac tai khoan lien quan tuy theo timg tri/dng
hdp cu the: Thue GTGT dau vao khong du’dc khau trir cua vat tir, hang hoa, dich vu ghi Nd TK 632/Co
TK 133, neu phat sinh Idn phai phan bo dan: Ghi Nd TK 142, 242/Co TK 133; Thue GTGT khong di/dc
khau trir cua TSCD diTdc hach toan vao chi phf co lien quan den viec s if dung TSCD, ghi Nd TK 154,
642/Co TK 133, neu phat sinh Idn phai phan bo dan: ghi Nd TK 142, 242/Co TK 133.

</div>
(53)<div class='page_container' data-page=53>

Sd do so: 225

KE TO A N TH UE G T G T D U O C HOAN

152, 153, 154, 156, 211,
142, 217, 241, 242, 631, 632, 642, ...

1 1 1 , 1 1 2 ,
331, ...

33312

Thue GTGT cua
hang nhap khau
phai nop NSNN

du’dc khau tru"

133 (1331, 1332)

T h u e G TG T 
dau vao 
p hat sinh:
Mua hang hoa,

vat tu dich vu,
TSCD
trong nude

Nhap khau
vat tu, hang
hoa, TSCD

111, 112
Thue GTGT da difdc

NSNN hoan lai bang tien

Chu y:

1. Thue GTGT du'dc hoan khi da nhan du’dc tien cua NSNN, ghi Nd TK 111, 112/Co TK 133.

2. Thue GTGT cua hang nhap khau chi dUdc khau trU hoSc hoan lai khi ddn vj da nop thue nhap khau
va thue GTGT hang nhap khau.

3. Doanh nghiep thuoc doi tUdng nop thue theo phUdng phap khau tru1 dude xet hoan thue trong cac
trUdng hdp sau:

+ Doanh nghiep trong 3 thang lien tuc trd len (khong phan biet nien do ke toan) co so thue dau vao
chua dUdc khau trU het. TrUdng hdp nay ap dung cho ca DN co dau tu mdi, dau tu chieu sau.

+ Doanh nghiep co hang hoa, dich vu xuat khau, neu co so thue GTGT dau vao cua hang hoa, xuat
khau chua dUdc khau trU h§t trong thang tU 200 trieu dong trd len thi dUdc xet hoan thue theo thang.
Doanh nghiep co hang hoa xuat khau thuoc doi tUdng dUdc hoan thue GTGT phai do cac dieu kien, thu
tuc theo quy dinh.

+ Doanh nghiep dau tif mdi da dang ky kinh doanh, dang ky nop thue theo phUdng phap khau trU dang
trong giai doan dau tu, chifa di vao hoat dong, chua phat sinh thue dau ra, neu thdi gian dau tu tU mot
nam trd len dUdc xet hoan thue dau vao theo tUng nam. So thue GTGT dau vao cua tai san dau tUdUdc
hoan co gia tri Idn tU 200 trieu dong trd len thi dUdc xet hoan thue theo tUng quy.

+ Cac trudng hdp khac dUdc hoan thue theo quy dinh cua phap luat.

4. DN phai lap ho sd de nghi hoan thue gUi cd quan thue theo dung quy dinh doi vdi tung trudng hdp
dUdc hoan thue GTGT.

</div>
(54)<div class='page_container' data-page=54>

Sd do so: 226

KE TOAN THUE GTGT CUA HANG MUA TRA LAI, OUOC GIAM GIA 
HOAC OUOC CHIET KHAU THUONG MAI

111, 112, 331... 152, 153, 156, 211, 217, 611,...

- Khi du’dc chiet khau thi/dng mai

Chu y:

</div>
(55)<div class='page_container' data-page=55>

Sd do so: 227

KE TO A N TH U E G T G T DA U VA O C U A V A T TU, HANG HO A, TSCO
M UA VA O BI. TO N TH A T

133 1381

Thue GTGT cua vat tu1, hang hoa.
TSCD mua vao bj ton that chu’a

xac dinh du’dc nguyen nhan
chd xu" ly

Khi co quyet dinh xu1 ly(
cua cap co tham quyen

Thue GTGT cua vat tu, hang hoa, TSCD mua vao bj
ton that da xac djnh du’dc nguyen nhan va co quyet djnh

xuf ly cua cap co tham quyen ve so thu boi thudng
cua cac to chu'c, ca nhan

111, 334,

So thu boi thudng

632

Neu dUdc tinh vao
chi phi

Chu y: Hang hoa, vat tu, TSCD mua vao bj ton that do thien tai, hoa hoan, bj mat, xac djnh do trach

nhiem cua cac to chUc, ca nhan phai boi thudng thi thue GTGT dau vao cua so hang hoa nay
dUdc tinh vao gia trj hang hoa ton that phai boi thudng, khong dUdc tinh vao so thue GTGT dau
vao dUdc khau trU khi ke khai thue GTGT phai nop.

</div>
(56)<div class='page_container' data-page=56>

PHAN II - CAC SOfDfi KE TOAN THUE GTGT DAU RA

VA KE TOAN THUE GTGT PHAI NOP NSNN

Tir sd do so' 228 den so do so 245

KE TOAN THUE GTGT OAU RA

(Doanh nghiep ap dung phuong phap khau trir)

So do so: 228

Chu y:

- Khi ban hang hoa, dich vu phai su'dung hoa don GTGT.

- Tri/dng hgp ban le di/di m i/c quy djnh thi khong phai lap hoa don (neu ngifdi mua khong yeu
cau) thi phai lap Bang ke ban le hang hoa, dich vu, dong thdi phai tach doanh thu ban hang
khong cd thue va thue GTGT dau ra.

- Gia tinh thud GTGT doi vdi hang hoa, dich vu do doanh nghiep ban ra hoSc cung ifng cho doi
ti/gng khac la gia ban chi/a co thue GTGT. Ddi vdi hang hoa, dich vu chiu thue tieu thu dac biet
(TTDB) la gia ban da cd thue TTDB nhi/ng chi/a cd thue GTGT.

</div>
(57)<div class='page_container' data-page=57>

So do so: 229

KE TOAN THUE GTGT DAU RA CUA HANG HOA, D|CH VU 
CHjU THUE TIEU THU DAC BIET 6 KHAU SAN XUAT, KINH DOANH

TRONG NUdC PHAI NOP NGAN SACH NHA N UdC 
(Doanh nghiep ap dung phuong phap khau trir)

3332 511 111, 112, 131, ...

Gia ban co thue

Thue tieu thu d9c biet tieu thu dSc biet Doanh thu ban hang, cung To’ ng gia
phai nop trong ky nhi/ng chu’a co

thue GTGT

cap dich vu phat sinh thanh toan

33311

Thue GTGT
dau ra

Chu y:

1. Gia tinh thue GTGT doi vdi hang hoa, dich vu chiu thue tieu thu dSc biet (TTDB) la gia ban da co
thue TTDB nhifng chu’a co thue GTGT.

2. Gia tinh thue TTDB doi vdi hang hoa san xuat trong nude la gia ban cua doanh nghiep chua co
thue TTDB va chu’a co thue GTGT.

3. Gia tinh thue TTDB doi vdi dich vu (mat xa, karaoke, ... ) la gia cung ifng dich vu cua doanh
nghiep chifa co thue TTDB va chu’a co thue GTGT.

</div>
(58)<div class='page_container' data-page=58>

Sd do so: 230

KE TOAN THUE GTGT HANG BAN BI. TRA LAI
(Doanh nghiep ap dung phUdng phap khau trCr)

111, 112, 131,

Tong so tien phai

33311
Thue GTGT dau ra

Doanh nghiep ap dung Thue GTGT
tra lai ngiroi mua phirong phap khau trir dau ra

5212
Hang ban bi tra lai

Doanh thu khong Cuoi ky, k/c

511

co thue GTGT doanh thu hang ban bj
tra lai phat sinh trong ky

Chu y:

1. Khi mua hang hoa, ngirdi ban da xuat hoa don, ngifdi mua da nhan hang, nhi/ng sau do ngifdi
mua phat hien hang hoa khong dung quy cach, chat lirgng phai tra lai toan bo hay mot phan hang
hoa, khi xuat hang tra lai cho ngirdi ban, ngirdi mua phai lap hoa don, tren hoa don ghi ro hang hoa
tra lai ngirdi ban do khong dung quy cach, chat luttng, tien thue GTGT. Hoa don nay la can c ifd e
ben ban, ben mua dieu chinh doanh so mua, ban, so thue GTGT da ke khai.

2. Neu ngirdi mua la doi tirgng khong co hoa don, khi tra lai hang hoa, ben mua va ben ban phai
lap bien ban hoac thoa thuan bang v3n ban ghi ro loai hang hoa, so luttng, gia trj hang tra lai theo
gia khong co thue GTGT, tien thue GTGT theo hoa don ban hang (so, ky hieu, ngay, thang cua
hoa don), ly do tra hang kem theo hoa don giri cho ben ban. Bien ban nay dirge lifu giur cung vdi
hoa don ban hang de lam can c ird ie u chinh ke khai doanh so ban, thue GTGT cua ben ban.
3. Neu ngirdi ban da xuat hang va lap hoa don, ngiroi mua chira nhan hang nhirng phat hien hang
hoa khong dung quy cach, chat lirgng phai tra lai toan bo hoSc mot phan hang hoa, khi tra lai hang
ben mua va ben ban phai lap bien ban ghi ro loai hang hoa, so lirgng, gia tri chira co thue GTGT,

tien thue GTGT, ly do tra hang theo hoa don ban hang (so, ky hieu, ngay thang cua hoa ddn) dong
thoi kem theo hoa don de gui tra ben ban de ben ban lap lai hoa don G TG T cho so lirong hang hoa
da nhan va lam cSn cu1 ben ban dieu chinh doanh so va thue GTGT dau ra.

</div>
(59)<div class='page_container' data-page=59>

So do so: 231

KE TOAN CHIET KHAU THUONG MAI
(Doanh nghiep ap dung phuong phap khau trir)
1. Chiet khau thuong mai:

33311
Thue GTGT dau ra
111, 112, 131,...

Thue GTGT
So tien chiet khau

thuong mai
cho ngUdi mua

dau ra (neu co)

5211 - C h ie t khau th tfd n g m ai

Doanh thu khong
co thue GTGT

Chu y:

1. TK 5211 chi phan anh khoan chiet khau thuong mai ngi/di mua dUdc hudng da thUc hien trong ky

theo dung chinh sach chiet khau thuong mai cua DN da quy dinh. Chiet khau thudng mai la khoan DN
ban giam gia niem yet cho khach hang mua hang vdi khoi lUdng Idn.

2. Trudng hgp ngudi mua hang nhieu Ian mdi dat dugc lUdng hang mua dUdc hudng chiet khau thi
khoan chiet khau thUdng mai nay dUdc ghi giam trU vao gia ban tren "Hoa ddn GTGT" hoSc "Hoa ddn
ban hang thong thudng” Ian cuoi cung. Trudng hdp khach hang khong tiep tuc mua hang, hoac khi so
chiet khau thudng mai ngudi mua dUdc hudng Idn hdn sd tien ban hang dUdc ghi tren hoa ddn Ian cuoi
cung thi phai chi tien chiet khau thudng mai cho ngudi mua. Khoan chiet khau thudng mai trong cac
trudng hdp nay dUdc hach toan vao TK 5211.

3. Trudng hdp ngudi mua hang vdi khoi lUdng Idn dUdc hudng chiet khau thUdng mai, gia ban phan
anh tren hoa ddn la gia da giam gia (da trU chiet khau thudng mai) thi khoan chiet khau thuong mai nay
khong dUdc hach toan vao TK 521. Doanh thu ban hang phan anh theo gia da trU chiet khau thUdng
mai.

4. DN nop thue GTGT tinh theo phUdng phap true tiep, khi phat sinh chiet khau thudng mai, ghi: Nd TK
5211/C o cac TK 111, 112, 131

</div>
(60)<div class='page_container' data-page=60>

So do so: 232

KE TOAN CHIET KHAU GIAM GIA HANG BAN
(Doanh nghiep ap dung phuong phap khau trif)

111, 112, 131,...

33311
Thue GTGT dau ra

So tien giam gia Thue GTGT

ch o n g u d i m ua dau ra

5213 - Giam gia hang ban 511
Doanh thu khonp

co thue GTGT
Chu y:

Cuoi ky, K/c tong so giam gia
hang ban phat sinh trong ky

1. Hang hoa, djch vu co giam gia ghi tren hoa don thi tren hoa ddn phai ghi ro: ty le % hoac m u t
giam gia, gia ban chu’a co thue GTGT (gia ban da giam gia), thue GTGT, tong gia thanh toan da
co thue GTGT.

Neu viec giam gia ap dung c§n c i/ vao so luting, doanh so hang hoa, djch vu thute te mua dat
mute nhat djnh thi so tien giam gia cua hang hoa da ban du’dc tinh dieu chinh tren hoa ddn ban
hang hoa, dich vu cua Ian mua cuoi cung hoSc ky tiep sau. Tren hoa ddn phai ghi ro so hoa ddn
va so tien du’dc giam gia.

</div>
(61)<div class='page_container' data-page=61>

So do so: 233

KE TOAN THUE GTGT OOI V 6 l SAN PHAM, 
HANG HOA DUNG OE TRAO OOI 
I. Doanh nghiep ap dung phuong phap khau trif:

1. Trirdng hdp xuat thanh pham, hang hoa thuoc doi tuong ch|u thue GTGT trao doi lay TSCD,
vat tu, hang hoa khong tudng tu de dung vao hoat dong SXKD hang hoa, djch vu chju thue

G TG T:

Tri gia hang xuat kho dua di doi:

155 156 632

__________________ Doanh nghiep ap dung phuong phap________________
ke khai thudng xuyen

611 631

_______________________Doanh nghiep ap dung_______________________
phUdng phap kiem ke dinh ky

Dong thdi ghi:

511 131

152, 153, 
156, 211, 611 ,.

Doanh thu hang dua Tri gia hang nhan

di doi chua co do trao doi (gia chua

thue G T G T co thue G T G T)

33311 133

Thue G T G T Thue G T G T

dau ra dau vao

1 1 1, 112
So tien da thu them

Chu y:

- Trao doi thanh pham, hang hoa khong tUdng tu phai hach toan nhu mua, ban. Hang dua di trao doi 
phai hach toan xem nhu mua, hang nhan dUdc do trao doi phai hach toan xem nhu ban.

- Khi xuat hang de trao doi phai lap hoa ddn G TG T, khi nhan hang do trao doi phai tach thue G T G T 
dau vao dUdc khau trU can c U vao hoa ddn G T G T cua ben co hang doi.

- Tri gia hang nhan dUdc do trao doi dUdc xac dinh theo gia tri hdp ly cua hang nhan ve hoSc gia tri 
hdp ly cua hang dUa di trao doi sau khi dieu chinh so tien phai thu them hoSc phai tra them.

- Gia tinh thue G T G T cua hang xuat de trao doi la gia tinh thue G T G T cua san pham, hang hoa cung 
loai hoac tUdng diidng tai cung thdi diem phat sinh hoat dong nay.

- Doanh thu de tinh thu nhap chiu thue thu nhap doanh nghiep doi vdi san pham, hang hoa dung de 
trao doi dUdc xac dinh theo gia ban cua san pham, hang hoa cung loai hoSc tUdng dUdng tai thdi 
diem trao doi.

</div>
(62)<div class='page_container' data-page=62>

Sd do so: 234

KE TOAN THUE GTGT OOI V 6 l SAN PHAM, 
HANG HOA DUNG DE TRAO OOI (Tiep) 
1. Doanh nghiep ap dung phUdng phap khau trCf:

2. T ru d n g hdp xu at th a n h pham , hang hoa th u o c doi tu d n g chju th u e G T G T trao doi lay TSCO,

va t tu, hang hoa kh o n g tu o n g tu de dung vao ho at dong S X K D hang hoa, dich vu khong thuoc 
doi tu o n g chiu th u e G TG T:

Tri gia hang xuat kho dira di doi:

155, 156 632

Doanh nghiep ap dung phu’dng phap
ke khai thi/dng xuyen

611, 631

Doanh nghiep ap dung phu’dng phap
kiem ke djnh ky

Oong th d i ghi:
511

33311

Chu y:

Doanh thu hang
xuat difa di doi
khong co thue

GTGT

Thue GTGT
dau ra

131

152, 153,
156, 211, 611.
Tri gia hang nhan difdc

do trao doi (da co thue
GTGT)

111, 112
So tien da thu them

So tien da tra them

- Khi xuat hang de trao doi phai lap hoa ddn GTGT.

</div>
(63)<div class='page_container' data-page=63>

Sd do so: 235

KE TOAN THUE GTGT OOI V 6 l SAN PHAM, 
HANG HOA DUNG DE TRAO OOI (Tiep)
II. Doanh nghiep ap dung phu’dng phap tri/c tiep:

Trj gia hang xuat kho du’a di doi:
155, 156

Doanh nghiep ap dung phi/png phap
ke khai thi/dng xuyen

611, 631

Doanh nghiep ap dung phu'dng phap
kiem ke dinh ky

632

Dong thdi ghi:

511 131

152, 153,
156,21 1,611.
Doanh thu hang du’a di

trao doi (da co thue GTGT)

Tri gia hang nhan du’dc
do trao doi
(da co thue GTGT)

111,112

So tien da
tra them

So tien da thu them
Chu y:

- Khi xuat hang de trao doi phai lap hoa ddn ban hang thong thifdng

- Doanh thu hang di/a di doi bao gom ca thue GTGT dau ra; Tri gia hang nhan du’dc do trao doi bao
gom ca thue GTGT dau vao.

</div>
(64)<div class='page_container' data-page=64>

tc

KE TOAN THUE GTG T DjCH VU CHO THUE HOAT DONG TAI SAN 
(D N a p d u n g phu’d n g p h a p k h au trir)

T ri/d n g h dp ch o th u e h o a t d o n g T S C D huru hinh, T S C D vo hinh h o a c bat d o n g san dau tu (goi c h u n g la ch o th u e ho at d o n g tai 
san ) th u tie n tru d c c h o th u e nhieu ky, d o an h th u cua ky ke to a n du'dc xac dinh b^ng to n g s d tien ch o th u e ho at dong tai san da 
th u ch ia ch o s d ky th u tie n tru d c ch o th u e h o at d o n g tai san. T ro n g d d d o an h thu cho th u e hoat d o n g T S C D huru hinh, TS C O vd 
h inh p han an h v a o ben C d T K 5113 "D o a n h thu cung cap d jch vu"; d o an h thu cho th u e hoat d o n g b at d o n g san dau tu phan 
an h vao ben C d T K 5 118 "D o a n h thu kh ac"

S d do so: 236

511 (5113, 5118) 3387 111,112

Ojnh k y. tinh va ket chuyen doanh thu
cho thue hoat dong tai san (theo so phai thu tung ky)

Tra lai doanh thu nhan trirdc

Doanh thu nhan trade Khi nhan tien cua
chua cd thue GTGT khach hang tra trirdc

33311
Thue GTGT cua dich vu cho thue

tai san khong thirc hien

Thue GTGT (tinh tren doanh thu

Tong so tien
thi/c nhan

nhan tri/dc chua cd thue GTGT)

</div>
(65)<div class='page_container' data-page=65>

KE TOAN THUE GTGT OOI V 6 l SAN PHAM, HANG HOA 
TIEU DUNG NOI BO, KHUYEN MAI, QUANG CAO
(Doanh nghiep ap dung phu'dng phap khau trir)

I. Trudng hdp san pham, hang hoa thuoc doi tudng chju thue GTGT tinh theo phUdng 
phap khau trCrxuat kho de tieu dung noi bo, khuyen mai, quang cao, phuc vu cho hoat 
dong SXKD hang hoa, djch vu thuoc doi tudng chju thue GTGT tinh theo phUdng phap 
khau trir:

1. Phan anh tri gia hang xuat kho tieu dung noi bo:

155, 156 632

So do so: 237

Theo phi/dng phap ke khai thifdng xuyen

631 611

_____________ Theo phu’dng phap kiem ke dinh ky

2. Oong thdi ghi doanh thu ban hang noi bo:

511 ■ Chi tiet

doanh thu ban hang noi bo 154, 642,...

________________ Doanh thu ban hang noi bo_______________
(Ghi theo chi phi san xuat san pham hoSc

gia von cua hang hoa tieu dung noi bo)

211

_________ Neu dung san pham san xuat ra lam TSCO________
Chu y:

1. Doi vdi san pham, hang hoa xuat de tieu dung noi bo, khuyen mai, quang cao phuc vu cho SXKD 
hang hoa, dich vu thuoc doi ti/dng chiu thue GTGT tinh theo phifdng phap khau tri/, doanh nghiep phai
lap hoa don GTGT, tren hoa ddn ghi ro la hang tieu dung noi bo phuc vu cho SXKD hay khuyen mai,
quang cao khong thu tien. DN su1 dung hoa ddn de lam chi/ng ti/ hach toan.

2. Doanh thu de tinh thu nhap chiu thue TNDN doi vdi san pham doanh nghiep lam ra dung de trang bi, 
thi/dng cho ngifdi lao dong... di/dc xac dinh theo gia ban cua san pham, hang hoa cung loai hoac tudng
difdng tai thdi diem trang bi, thifcfng cho ngi/di lao dong

3. Doi vdi hang hoa, djch vu do doanh nghiep lam ra ti/ dung de phuc vu cho qua trinh SXKD nhi/: dien 
tif dung, san pham san xuat ra dung lam TSCO, san pham XDCB ti/ lam thi doanh thu de tinh thu nhap
chju thue TNDN la chi phi san xuat ra san pham do.

</div>
(66)<div class='page_container' data-page=66>

Sd do so: 238

II. Trudng hdp xuat san pham, hang hoa thuoc doi tudng chju thue G TGT tinh theo

phuong phap khau tru* de tieu dung noi bo, khuyen mai, quang cao phuc vu cho hoat 
dong SXKD hang hoa, dich vu khong chju thue GTGT hoac chiu thue GTG T tinh theo 
phuong phap true tiep thi phai tinh thue GTGT dau ra:

1. Phan anh tri gia hang xuat kho de tieu dung noi bo:

155 156 632

Theo phu’dng phap ke khai thi/dng xuyen
KE TOAN THUE GTGT OOI VGl SAN PHAM,

HANG HOA TIEU DUNG NOI BO, KHUYEN MAI, QUANG CAO
(Doanh nghiep ap dung phu'dng phap khau trir) (Tiep)

631 611

______ Theo phu’dng phap kiem ke djnh ky

2. Dong thdi ghi doanh thu ban hang noi bo:
511- Chi tiet doanh

ban hang noi bo 154, 642, 211,

Doanh thu ghi theo chi phi san xuat (Ghi theo chi phi san xuat san pham
san pham hoac gia von cua

hang hoa tieu dung noi bo
33311

Thue GTGT

dau ra

hoac gia von hang hoa cong (+) thue
GTGT cua hang tieu dung noi bo)

Chu y:

1. Khi doanh nghiep xuat san pham, hang hoa chiu thue GTGT tinh theo phu’dng phap khau trir
de tieu dung noi bo, khuyen mai, quang cao phuc vu cho SXKD hang hoa, dich vu khong chiu
thue GTGT hoac chiu thue GTGT tinh theo phu’dng phap tri/c tiep phai lap hoa ddn GTGT va tren
hoa ddn ghi day du cac chi tieu va tinh thue GTGT nhif hoa ddn xuat ban hang hoa cho khach
hang, Gia tinh thue GTGT trong tri/dng hdp nay di/dc xac dinh theo gia ban cua san pham hang
hoa cung loai hoSc ti/dng di/dng tai cung thdi diem phat sinh cac hoat dong nay. Doanh thu de
tinh thu nhap chiu thue TNDN la chi phi san xuat san pham do.

</div>
(67)<div class='page_container' data-page=67>

KE TOAN SIT DUNG SAN PHAM, HANG HOA 
DE KHUYEN MAI, QUANG CAO

(Doanh nghiep ap dung phu’dng phap khau trir)

Trirdng hdp su dung san pham, hang hoa chju thue GTGT de khuyen mai, quang cao 
phuc vu cho SXKD hang hoa, djch vu thuoc doi tudng chju thue theo quy djnh tai Nghi 
djnh so 32/1999/NO-CP ngay 5/5/1999 ve khuyen mai, quang cao thudng mai, hoi trd 
trien lam thudng mai khong phai tinh thue GTGT:

1. Phan anh trj gia hang xu at kho de khuyen mai, quang cao:

155 156 632

Theo phu’dng phap ke khai thuting xuyen

631 611

______ Theo phu’dng phap kiem ke dinh ky______
So do so: 239

2- Oong thdi ghi d o an h thu ban hang:

511

Doanh thu ghi theo chi phf san xuat
san pham hoac gia von cua hang hoa

khuyen mai, quang cao

642

Chu y:

1. Khi san pham, hang hoa xuat de khuyen mai, quang cao phuc vu cho san xuat, kinh doanh hang
hoa, dich vu chiu thue GTGT, doanh nghiep phai lap hoa ddn GTGT, tren hoa ddn ghi ro hang khuyen
mai, quang cao khong thu tien. Doanh nghiep sir dung hoa ddn lam chiTng tC/hach toan.

2. San pham, hang hoa khuyen mai, quang cao khong phai ke khai tinh thue thu nhap doanh nghiep.

</div>
(68)<div class='page_container' data-page=68>

Trirdng hdp sir dung san pham, hang hoa chju thue’ GTGT tinh theo phu'dng phap khau 
trir de bieu, tang cac ddn vi, ca nhan ben ngoai du’dc trang trai bang quy khen thudng, 
phuc ldi thi so thue GTGT dau ra phai nop NSNN khong du’dc khau trir:

1. Phan anh trj gia hang xuat kho de bieu, tang:

155, 156 632

______Theo phi/dng phap ke khai thi/dng xuyen_______
Sd do so: 240

KE TOAN S I/ DUNG SAN PHAM, HANG HOA DE BIEU, TANG

631,611

________ Theo phu'dng phap kiem ke dinh ky

2. Dong thdi ghi doanh thu ban hang:
511

Doanh thu D on vi ap dun g p h u o n g p h a p
(khong co thue GTGT)

33311

Thue GTGT

kh a u trU (can cU vao 
hoa don G TG T)

dau ra

Doanh thu D on vi ap dun g
(co thue GTGT)

431

Tong gia
thanh toan

Tong gia
phw ong p h a p true tiep

(can cU vao hoa don ban h a n g th on g thudng)

thanh toan

Chu y:

1. Khi DN xuat san pham, hang hoa de bieu, tang cho ddn vi, ca nhan ben ngoai b in g quy khen
thi/dng, phuc ldi phai lap hoa ddn GTGT (doi vdi DN ap dung phu'dng phap khau tri/) hoac hoa ddn
ban hang thong thi/dng (doi vdi DN ap dung phi/dng phap tri/c tiep), tren hoa ddn ghi day du cac chi
tieu va tinh thue GTGT nhifhoa ddn xuat ban hang cho khach hang.

2. Gia tinh thue GTGT cua san pham, hang hoa xuat de bieu, tang du’dc xac dinh theo gia tinh thue
GTGT cua san pham, hang hoa cung loai hoac ti/dng di/dng tai cung thdi diem phat sinh cac hoat
dong nay.

</div>
(69)<div class='page_container' data-page=69>

Sd do so: 241

KE T O A N S I / D U N G S A N P H A M , H A N G H O A C H |U T H U E G T G T 
D E THLTONG H O A C T R A T H A Y L U O N G C H O NGL/Ol L A O O O N G

1. Phan anh trj gia hang xuat kho de thuctng, tra thay luong cho ngudi lao dong:

155,156__ ___ 632

Theo phu’dng phap ke khai thudng xuyen

631, 611

Theo phu’dng phap kiem ke dinh ky

2. D o n g thdi ghi d o an h thu ban hang:

511____

Doanh thu

(khong cd thue GTGT)
33311

Thue GTGT
dau ra

Doanh thu
(cd thue GTGT)

D oanh ngh ie p ap dung
p h u o n g p h a p kh au trU 
(can c ifv a o hoa don GTGT)

D oanh ngh ie p ap dung
p h u o n g p h a p true tiep

334
Tong gia
thanh toan

Tong gia
thanh toan
(can c if vao hoa don ban h a n g thong thudng)

Chu y:

1. Gia tinh thue GTGT doi vdi san pham, hang hoa xuat de thudng, tra thay lUdng cho ngudi lao
dong dUdc xac dinh theo gia tinh thue GTGT cua san pham, hang hoa cung loai hoSc tuong dUdng
tai cung thdi diem phat sinh cac hoat dong nay.

2. Doanh thu de ti'nh thu nhap chju thue TNDN doi vdi san pham, hang hoa xuat de thudng, tra thay
lUdng cho ngudi lao dong dUdc xac dinh theo gia ban cua san pham, hang hoa cung loai hoac
tUdng dUdng tai cung thdi diem phat sinh cac hoat dong nay.

3. Khi xuat san pham, hang hoa de thudng, tra thay lUdng cho ngudi lao dong, DN phai lap hoa ddn
GTGT (hoac hoa ddn ban hang thong thudng), tren hoa ddn ghi day du cac chi tieu va tinh thue
GTGT nhu hoa ddn xuat ban hang cho khach hang.

</div>
(70)<div class='page_container' data-page=70>

Sd do so: 242

KE TOAN TO NG HOP THUE G TG T HANG BAN NOI OIA PHAl NOP NGAN SACH NHA N U 6C

133

1 1 1 ,1 1 2 ,1 3 1

521

711

33311- THUE GTGT OAU RA
Thue GTGT

da dtfdc
khau trtf
Thue GTGT cua
hang ban tra lai,
hang giam gia,
hoSc chiet khau

thtfdng mai
Thue GTGT

da nop
NSNN
Thue GTGT

phai nop
dtfdc giam

Thue GTGT
dau ra

Doanh thu ban
hang, cung cap
dich vu va doanh

thu hoat dong
tai chinh
phat sinh

Thu nhap
khac
phat sinh

1 1 1, 1 1 2,
131,...
511, 515

Tong gia
thanh toan

Tong gia
711

thanh toan

Chu y:

Chf tieu thue GTGT hang ban noi dia phai nop NSNN dtfdc xac dinh theo cong thtfc:

Thue GTGT Thue GTGT Thue GTGT Thue GTGT cua hang ban
hang ban _ dau ra . dU0c . tra lai, hang giam gia

noi dia phat sinh k h --u ^ hoSc dtfdc chiet khau

</div>
(71)<div class='page_container' data-page=71>

Sd do so: 243

KE T O A N T H U E G T G T P H A I N O P d D O A N H N G H IE P 
N O P T H U E G T G T T IN H T H E O P H U O N G P H A P T R liC T IE P

Cac doanh nghiep nop thue GTGT tinh theo phu'dng phap true tiep, cuoi ky so thue GTGT
phai nop theo phuong phap true tiep, ghi:

3331 - Thue GTGT phai nop s-j-j

Chu y: Cac DN nop thue GTGT tinh theo phu’dng phap trtfc tiep khi ban hang phai lap hoa ddn ban hang
thong thudng, khong sCfdung TK 133 va cuoi thang mdi phan anh so thue GTGT phai nop.

</div>
(72)<div class='page_container' data-page=72>

So do so: 244

KE TOAN THUE G TG T HANG NHAP KHAU PHAI NOP NGAN SACH NHA NUCiC

1. D o i vdi h an g n h a p kh au th u o c d o i tu d n g d o n g th d i chiu 2 loai th u e nh ap khau va th u e G TG T:

1 1 1 ,1 1 2 ,3 1 1 1388 331

Khi md L/C

152, 153, 156, 211, 611, ...

K/c so tien md L/C
tra ngifdi ban

Phai tra ngifdi ban ve gia trj

333 (3333)

Khi nop thue nhap khau
vao NSNN

hang mua nhap khau

Thue nhap khau
phai nop NSNN (neu co)

333 (33312)

Khi nop thue GTGT
hang nhap khau

vao NSNN

Thue GTGT hang nhap khau

phai nop NSNN (neu khong di/dc khau tru')

133

33311

Thue GTGT d3u ra
Thue GTGT hang nhap khau

phai nop NSNN neu difdc khau trif

Thue GTGT hang nhap khau
da difdc khau trif

1. Gia tinh thue GTGT doi vdi hang hoa nhap khau la gia nhap khau tai cifa khau cong (+) vdi thue nhap khau. Gia nhap khau tai cifa khau lam cfln cif

tinh thue GTGT di/dc xac dinh theo cac quy dinh ve gia tinh thue hang hoa nhap khau

2. Neu hang nhap khau dung vao SXKD hang hoa, dich vu thuoc doi tifdng chiu thue GTGT tinh theo phi/dng phap khau tri/ thi thue GTGT cua hdng

</div>
(73)<div class='page_container' data-page=73>

So do so: 245

2. O oi vdi hang nhap khau th u o c doi ti/d n g dong thdi chiu 3 loai thue: thue' nh ap khau, thue 
tieu thu dSc b iet va th u e G T G T :

KE TOAN THUE GTGT HANG NHAP KHAU PHAI NOP NSNN (Tiep)

331 152, 153, 156, 211, 611,...

Phai tra ngi/di ban ve gia trj hang mua nhap khau

333 (3333)

Thue nhap khau phai nop NSNN

3332

Thue tieu thu ddc biet cua hang nhap khau
phai nop NSNN

333 (33312)

Thue GTGT hang nhap khau phai nop NSNN
(neu khong du'dc khau tri/)

133
Thue GTGT hang nhap khau phai nop NSNN

(neu du’dc khau tri/)

Chu y:

- Gia tinh thue GTGT doi vdi hang hoa nhap khau la gia nhap khau tai cifa khau cong (+) vdi thue
nhap khau, cong (+) thue TTDB; gia nhap khau tai cifa khau lam can cu" tinh thue GTGT difdc xac
dinh theo cac quy djnh ve gia tinh thue hang hoa nhap khau.

V i du: Ddn vi nhap khau xe o to 4 cho ngoi nguyen chiec, gia tinh thue nhap khau la 300.000.000 
d/chiec; thue suat thue nhap khau la 100%, thue suat thue TTDB la 80%, thue suat thue GTGT la

10%.

- Thue nhap khau phai nop: 300.000.000 d x 100% = 300.000.000 d

- Thue TTDB phai nop: (300.000.000 d + 300.000.000 d) x 80% = 480.000.000 d

- Gia tinh thue GTGT la: (300.000.000 d + 300.000.000 d + 480.000.000 d) = 1.080.000.000 d
-T h u e GTGT phai nop: 1.080.000.000 d x 10% = 108.000.000 d

</div>
(74)<div class='page_container' data-page=74>

PHAN III - CAC SOTOO KE TOAN THUE TIEU THU DAC BIET

Tir sd do so 246 den sd do so 252

KE TOAN THUE TIEU THU DAC BIET

1. Doi vdi hang hoa san xuat trong nude thuoc doi tUdng chju thue TTDB: Khi doanh nghiep san
xuat ban hang hoa thuoc doi tudng chju thue TTDB nhu ban thuoc la dieu, o to dudi 24 ch6
ngoi,... ghi:

Scf do so: 246

3332 511 111, 112, 131,...

Thue TTDB
phai nop trong ky

Doanh thu Doanh thu ban hang Tong gia
co ca thue TTDB

va thue GTGT

(don vi ap dung 
phuong phap true tiep)

thanh toan
Doanh thu co ca Doanh thu ban hang Tong gia

33311

thue TTDB (don vi ap dung thanh toan
va khong co phuong phap khau trU)

thue GTGT

1

Thue GTGT
dau ra

Chu y:

1. Gia ti'nh thue

TTDB

Thue suat
thue TTDB
So thue

TTDB phai =
nop

2. Doi vdi hang hoa san xuat trong nude: Gia ti'nh thue TTDB la gia do doanh nghiep san xuat ban ra
chu’a co thue TTDB va chua co thue GTGT dUdc xac dinh cu the nhu sau:

Gia ti'nh thue Gia ban chu’a co thue GTGT
TTDB = 1 + Thue suat thue TTDB

Gia ban chua co thue GTGT dUdc xac dinh theo quy dinh cua Luat thue GTGT

3. Doanh nghiep san xuat hang hoa thuoc dien chiu thue TTDB chi phai nop thue TTDB doi vdi cac
hang hoa nay d khau san xuat.

2. Doi vdi dich vu thuoc doi tudng chiu thue TTDB: Khi doanh nghiep kinh doanh dich vu thuoc
doi tudng chiu thue TTDB n h uvu trudng, matxa, karaoke, c a s in o ,...

3332 511____ 111, 112, 131,...

Doanh thu

Doanh thu________cung cap dich vu Tong gia
Thue TTDB

phai nop trong ky co ca thue TTDB
va thue GTGT
Doanh thu co ca

33311

(don vi ap dung 
phuong phap true tiep)

Doanh thu 
cung cap dich vu

thanh toan

Tong gia

Chu y:

1.

thue TTDB (don vi ap dung thanh toan
va khong co phuong phap khau tru)

thue GTGT

Thue GTGT
dau ra

Gia tinh thue Thue suat

TTDB x thue TTDB

So thue TTDB
phai nop

2. Gia tinh thue TTDB doi vdi djch vu chiu thue TTDB la gia cung Ung dich vu cua doanh nghiep chua
co thue TTDB va chua co thue GTGT, dUdc xac dinh theo cong thUc sau:

Gia ti'nh thue Gia dich vu chua co thue GTGT
TTDB ~ 1 + Thue suat thue TTDB

</div>
(75)<div class='page_container' data-page=75>

So do so: 247

KE TOAN THUE TIEU THU OAC BIET (Tiep)
3. Doi vdi hang nhap khau thuoc doi tudng chju thue TTDB:

112, 311, ... 1388 331

152, 153,
156, 211, 611,
Khi md L/C Ket chuyen so tien md

L/C tra ngudi ban

Tri gia hang nhap khau_
phai tra ngudi ban

Khi thanh toan tien
cho ngirdi ban

(Thue

3333

Thue nhap khau
nhap khau) phai nop NSNN

3332

Khi nop thue nhap khau, (Thue TTDB)( Thue tieu thu dac biet
thue TTDB, thue GTGT cua hang nhap khau

cho NSNN phai nop NSNN

33312

(Thue GTGT). Thue GTGT cua hang
nhap khau phai nop NSNN

(neu khong difdc khau trif)

Thue GTGT cua hang nhap khau
phai nop NSNN

(neu dirge khau trif)

133

Chu y:

1. Ddn vi phai xac dinh so thue tieu thu dSc biet phai nop theo ti/ng Ian nhap khau.

2. Ddn vi nhap khau hang hoa thuoc dien chju thue TTDB phai nop thue TTDB doi vdi hang hoa nay d
khau nhap khau;

3. Doi vdi hang nhap khau: Gia ti'nh thue TTDB doi vdi hang nhap khau thuoc dien chiu thue TTDB dude
xac dinh nhu sau:

Gia tinh thue TTDB = Gia tinh thue nhap khau + thue nhap khau

</div>
(76)<div class='page_container' data-page=76>

Sd do so: 248

KE TOAN HOAT DONG XUAT KHO THANH PHAM CH|U THUE TIEU THU DAC BIET 
VA CHjU THUE GTGT DE KHUYEN MAI, TRAO DOI, BIEU, TANG, TIEU DUNG NOI BO

1. Khi xuat kho thanh pham de khuyen mai, trao doi, bieu, tang, tieu dung noi bo:

155 632

________________ Xuat kho thanh pham_________________
(theo phu’dng phap ke khai thifdng xuyen)

631

_________________ Xuat kho thanh pham________________
(theo phu’dng phap kiem ke djnh ky)

2. Phan anh d o an h th u ghi co TK 511 d d o an h n g h iep ap d u n g phU dng p h ap khau trU:

2.1. Tri/dng hop thanh pham xuat de trao doi, ghi:
Nd TK 131

Co TK 511 (doanh thu co thue TTDB va khong co thue GTGT)
Co TK 33311 (Thue GTGT dau ra)

4

2.2. Trudng hop thanh pham xuat de bieu, tang, ghi:

Nd TK 431 (neu thanh pham xuat de bieu, tSng difdc trang trai bang quy khen thifdng, phuc ldi)
Co TK 511 - (Doanh thu co thue TTDB va khong co thue GTGT)

Co TK 33311 - Thue GTGT dau ra

2.3. Trudng hop thanh pham xuat de tieu dung phuc vu cho hoat dong SXKD hang hoa, djch vu 
khong chju thue GTGT thi phai tinh thue GTGT dau ra, ghi:

Nd TK 154, 642...

</div>
(77)<div class='page_container' data-page=77>

KE TOAN HOAT OONG XUAT KHO THANH PHAM CHIU THUE 
TIEU THU DAC BIET VA CHIU THUE GTGT DE KHUYEN MAI, TRAO DOI,

BIEU, TANG, TIEU DUNG NOI BO (Tiep)

2. Phan anh d o an h thu ghi co TK 511 d doanh nghiep ap dung phUdng phap khau trir (Tiep)

2.4. Trudng h o p th an h p h a m x u a t de kh u y e n m ai, q u an g cao th u o n g m ai, h o i c h o trien lam h o a c 
tieu d u n g p h u c vu ch o h o a t d o n g S X K D h ang hoa, djch v u th u o c d o i tu o n g c h iu th u e G T G T tinh 
theo p h u o n g p h a p k h a u trir thi kh o n g p h a i tinh th u e G T G T d au ra, gh i:

Nd T K 1 5 4 , 6 4 2 , ...

C o T K 511 (D o a n h thu ghi theo chi phi san xu at san pham cong (+) th u e T T D B va khong co 
thue G T G T )

3. Cuoi ky, phan anh th u e T T D B phai nop cua thanh pham chiu thue T T D B x u a t de kh u yen m ai, 
trao doi, bieu, tan g , tieu dung noi bo phat sinh trong ky, ghi:

3332 511

So do so: 249

T hu e T T D B phai nop 
trong ky

Chu y:

1. D oanh nghiep san xuat hang hoa, kinh doanh dich vu chiu thue T TD B phai ke khai va nop thue
T TD B khi khuyen mai, trao doi, bieu tang, tieu dung noi bo.

2. Gia tinh thue TTD B doi vdi hang hoa, dich vu chiu thue TTD B dung de khuyen mai, trao doi, tieu 
dung noi bo, bieu, tang la gia tinh thue T TD B cua hang hoa, dich vu cung loai hoac tUdng dudng tai 
thdi diem phat sinh cac hoat dong nay.

3. TrUdng hdp thanh pham xuat de trao doi, bieu, tang, hoac de tieu dung phuc vu cho S X K D hang
hoa, dich vu khong chiu thue G T G T hoac chiu thue G T G T tinh theo phUdng phap true tiep thi phai tinh 
thue G T G T dau ra. Gia ti'nh thue G T G T dUdc xac dinh theo gia ban cua san pham, hang hoa cung loai 
hoSc tUdng dUdng tai cung thdi diem phat sinh cac hoat dong nay.

</div>
(78)<div class='page_container' data-page=78>

Sd do so: 250

KE TO A N TH U E TIEU THU D A C B IE T D U O C KHAU TRLT, O U O C M li N G IA M

1. Ke toan thue tieu thu dac biet dtfdc khau trir (tri/dng hdp DN san xuat mat hang chju thue 
TTDB b ln g nguyen lieu da nop thue TTDB)

111, 112, 3 3 1 ,... _ 152

N guyen lieu chiu th u e T T D B m ua tro n g nude
nhap kho (theo gia m ua co th u e T T D B )

111,112

3332 (Chi tiet thue TTDB 
phai nop NSNN cua hang NK)

Khi nop thue TTDB (
cua hang nhap khau

Thue TTDB phai nop NSNN cua nguyen lieu
nhap khau chiu thue TTDB

3332 (Chi tiet thue TTDB

phai nop NSNN cua hang ban ra 6 khau SX) 511

Chu y:

Thue TTDB phai nop trong ky
cua hang ban ra d khau san xuat

- DN san xuat m3t hang chiu thue TTDB b ln g nguyen lieu da nop thue TTDB thi khi ke khai thue
TTDB d khau SX dirge khau trif so thue TTDB da nop doi vdi nguyen lieu neu co churig tir hdp phap.
So thue TTDB difdc khau trif doi vdi nguyen lieu toi da khong qua so thue TTDB tifdng ifng vdi so
nguyen lieu dung SX ra hang hoa da tieu thu.

Viec khau trif tien thue TTDB du'dc thifc hien cung vdi viec ke khai nop thue, xac dinh thue phai nop
theo cong thifc sau:

So thue TTDB _ Thu® 1 1 0 8 ph^
phai nop ~ cua hang xuat kho

tieu thu trong ky

Vi du: Trong ky ke khai thue, doanh nghiep A phat sinh cac nghiep vu sau:

+ Nhap khau 10.000 lit rifdu nifdc, da nop thue TTDB khi nhap khau 250 trieu dong (can cif bien lai
nop thue TTDB d khau nhap khau).

+ Xuat kho 8.000 lit de san xuat 12.000 chai rtfcfu.

Thue TTDB da nop d khau nguyen
lieu mua vao tifdng ifng vdi so
hang xuat kho tieu thu trong ky

+ Xuat ban 9.000 chai rifdu, so thue TTDB phai nop cua 9.000 chai rifdu xuat ban la 350 trieu dong
+ So thue TTDB da nop d khau nhap khau rudu nifdc phan bo ra 9.000 chai rifpu da ban ra la 150
trieu dong.

Thue TTDB cua DN A phai nop trong ky la: 350 trieu dong -1 5 0 trieu dong = 200 trieu dong

2. Ke toan thue tieu thu dac biet dtfdc mien giam (Ooi vdi ddn vj san xuat hang hoa thuoc 
doi ttfdng chiu thue tieu thu dac biet

711 3332 511

Neu difgc giam thue TTDB
vao nien do ke toan sau

Thue TTDB
phai nop trong ky

Thue TTDB d ifgc giam trir vao so thue phai nop
cua ky tiep theo hoSc difgc mien doi vdi thue TTDB

</div>
(79)<div class='page_container' data-page=79>

Sd do so: 251

KE T O A N T H U E T IE U TH U D A C B IE T O U O C NG AN SA C H N H A NUCJC HOAN LAI

1- T ru d n g hd p ddn vj kinh d o a n h h an g tam n h ap khau da nop th u e T T D B , khi tai x u a t khau d u d e hoan lai so th u e TTD B da nop tUdng Ung 
vdi so hang tai xu at khau:

111,112

(3) Khi nop thue TTDB cua
hang tam nhap khau

632

Neu chtfa ket
chuyen gia von
hang tai xuat khau
711

Neu da ket
chuyen gia von
hang tai xuat khau

(5)

331

3332
Khi tai

xuat
khau
dtfdc
hoan lai

thue
TTDB,

neu
dtfdc trtf

vao so
thue
TTDB
phai nop

ky sau

156 632

(1) Khi tam nhap khau
(so phai tra ngudi ban)

111,112

(2) Thue TTDB phai nop
cua hang tam nhap khau

(4a) Khi tai
xuat khau

511 131

(4b) Doanh thu
hang xuat khau

Neu du'dc hoan
thue TTDB

bang tien
to

</div>
(80)<div class='page_container' data-page=80>

Sd do so: 252

KE TOAN THUE TIEU THU DAC BIET BUOC NSNN HOAN LAI (Tiep)

2. Ooi vdi hang nhap khau da nop thue TTBB theo khai bao, nhung thirc te nhap khau it 
hdn so vdi khai bao:

___________(2) Thue tieu thu dac biet cua hang nhap khau phai nop NSNN_____________
152, 156

331

(1) Khi nhap khaut
vat tif, hang hoa

3332

Ghi giam gia tri vat tu’,
hang hoa neu hang hoa

chu’a xuat ban, vat tu"
chiTa xuat dung

632

Ghi giam gia von
hang ban neu hang

hoa da xuat ban

(3).

Thue TTDB
du’dc hoan
lai do thi/c
te nhap
khau it hon

so vdi
khai bao,
neu du'dc

tru’ vao
so thue
phai nop

ky sau

111,112

Neu du’dc hoan
lai bang tien

3. Ooi vdi hang nhap khau da nop thue TTOB phai tra lai ngirdi ban d nirdc ngoai:
_________________ (1) Gia tri hang nhap khau phai tra ngu'di ban_____________

152, 153, 156, 211,... 331

(4) Gia tri hang nhap khau
tra lai ngi/di ban

111,112 3332

(5) Thue TTDB cua hang______ Neu du'dc hoan

nhap khau phai tra ngi/di ban lai bang tien thue TTDB
du'dc NSNN hoan lai

Neu trir vao so thue TTDB
(3) Khi nop

</div>
(81)<div class='page_container' data-page=81>

Sd do so: 253

PHAN IV - CAC SO Dll

k

£ TOAN THUE XUflT, NHAP KHAU

Tir sd do so 253 den sd do so 257

KE TOAN THUE XUAT, NHAP KHAU

1. Ke toan thue' nhap khau:

331 152, 153, 156, 211, 611,

Chu y:

Thue nhap khau phai nop NSNN du'dc ti'nh vao gia tri vat tif, hang hoa, TSCD nhap khau
2 Ke toan thue xuat khau:

333 (3333)

Thue xuat khau phai nop NSNN

511___ 111, 112, 131.

Doanh thu hang xuat khau

Chu y:

Thue xuat khau phai nop NSNN la khoan dieu chinh giam doanh thu ban hang

</div>
(82)<div class='page_container' data-page=82>

X
tc

1C

S d do so: 25 4

KE

t o

A

n t h u e n h

A

p k h

A

u

DOI VCJI

h

A

n g

TAM

n h

A

p

- TAl XUAT

331 156 632 511 131

(1) Gia tri hang tam nhap
khau phai tra ngtfdi ban

111, 112 3333

(3) Khi nop thue
nhap khau

(2) Thue nhap khau
phai nop NSNN

(4) Khi tai
xuat khau

711

(6) Thue nhap khau di/dc hoan lai cua hang tam
nhap, tai xuat neu da ket chuyen gia von hang ban

(7) Thue nhap khau du'dc hoan lai cua hang tam

(5) Doanh thu

hang xuat khau

nhap, tai xuat neu chu’a ket chuyen gia von hang ban

Chu y:

</div>
(83)<div class='page_container' data-page=83>

S d d 5 so: 255

KE T O A N T H U E X U A T KHAU OOI VO I H A NG TA M X U A T - TAI NHAP

152, 156 154 155, 156 632

(1) Khi tam xuat nguyen vat lieu,
hang hoa dtfa di gia cong

331

(2) Chi phi gia cong phai tra

111,112 3333

Neu dtfdc
hoan lai
bang tien

(4) Khi nop thue
xuat khau

Neu du'dc trir
vao so thue

phai nop

(3) Thue xuat khau
phai nop NSNN
cua hang dtfa di
gia cong (tai xuat)

(5) Khi tai nhap khau
san pham, hang hoa
gia cong hoan thanh

nhap kho

(6) Khi xuat ban
san pham,

hang hoa

Neu da xuat kho
ban hang

Neu chua xuat kho ban hang

(7) Thue xuat khau da nop dtfdc hoan lai doi vdi hang tam xuat - tai nhap

</div>
(84)<div class='page_container' data-page=84>

Sd do so: 256

KE TOAN HOAN LAI THUE NHAP KHAU

1. Trirdng hdp hang nhap khau phai xu at tra lai chu hang nude ngoai:

(4) Trj gia hang nhap khau tra lai ngirdi ban

331 152, 153, 156, 211, ...

111,112

(1) Trj gia hang nhap khau
phai tra ngirdi ban

3333

(3) Khi nop thue
nhap khau

(2) Thue nhap khau
phai nop NSNN
cua hang nhap khau

(5) So thue nhap khau da
nop di/dc hoan lai khi hang
nhap khau tra lai ngi/di ban

Neu trif vao so thue phai nop ky sau
Neu di/dc hoan lai bang tien

2. Trudng hdp ddn vj nop thue nham Ian trong ke khai hang nhap khau:

111,112 3333 152, 153, 156, 211, ...

Khi nop thue
nhap khau

Thue nhap khau
phai nop NSNN
cua hang nhap khau

Neu chi/a xuat kho vat lieu, hang hoa
hoSc ghi giam nguyen gia

TSCD

632

711

Neu da xuat ban hang nhung chu’a
ket chuyen gia von hang ban

Neu da xuat ban TSCO

</div>
(85)<div class='page_container' data-page=85>

So do so: 257

KE TOAN HOAN LAI THUE XUAT KHAU

1. Trirdng hdp hang da xuat khau nhung bj nhap khau trd lai Viet Nam du’dc hoan lai so thue xuat 
khau da nop:

632

Tri gia hang xuat khau phai nhap khau trd lai
(Don vi ap dung phu’dng phap

ke khai thirdng xuyen)

155, 156

111, 112, 131 521 511

111, 112

Neu diTdc hoan
So tien phai tra

ngirdi mua ve hang

Cuoi ky, k/c doanh thu

hang xuat khau So thue xuat khau

lai bang tien

xuat khau bi tra lai bi tra lai diTdc hodn lai

Neu trir vdo so
thue phai nop

3333

ky sau

2. Tri/dng hdp ddn vj nham lln trong ke khai hang hoS xuat khau, so thue xuat khau nop qua 
di/dc hoan tra:

511

711

111,112

So thue xuat khau dircfc hoan lai Neu dtfdc hoan
trong nien do ke toan

So thue xuat khau di/dc hoan lai

lai bang tien

3333
Neu trir vao so thue

vao nien do ke toan sau phai nop ky sau

</div>
(86)<div class='page_container' data-page=86>

Sd do so: 258

PHAN V • CAC SO 00 Kl TOAN CAC LOAI THUE KHAC,

CAC KHOAN PHI, LE PHI PHAI NOP NSNN

(TCr sd do so 258 den sd do so 261)

KE TOAN THUE THU NHAP DOANH NGHIEP (TNDN)

1 1 1, 1 1 2,... 333 (3334) 821 - Chi phi thue TND

Khi nop thue TNDN
vao NSNN

Chu y:

Thue TNDN tam phai nop
hang quy

Neu so thue TNDN thtfc te phai nop
xac dinh cuoi nam Ian hem 
so tam nop hang quy trong nam

- Chenh lech gif/a so thue TNDN tam nop hang quy trong
nSm Idn hdn so thue TNDN thi/c te phai nop

So thue TNDN du’dc mien giam

1. Can ctf de tinh thue thu nhap doanh nghiep la thu nhap chiu thue va thue suat.
2. Thu nhap chju thue du’dc xac djnh theo cong thifc sau:

Thu nhap chiu
thue trong nam

tinh thue

Doanh thu de

tinh thu nhap
chiu thue trong

nam tinh thue

Chi phi hdp ly
trong nam

tinh thue

Thu nhap chiu
+ thue khac trong

nam tinh thue

</div>
(87)<div class='page_container' data-page=87>

So do so: 259

KE TO AN TH U E TH U NHAP C A NHAN
1. Ooi vdi thu nhap thtfdng xuyen cua ngirdi lao dong

333 (3335 - Thue TNCN)

Hang thang, khi xac dinh so thue
thu nhap ca nhan phai nop ti'nh tren

thu nhap thudng xuyen chju thue
cua ngudi lao dong khac

334

Tien luong, tien cong,
phu cap, tien thudng

phai tra
ngtfdi lao dong khac

154, 631, 642,.

431

Chu y: Nguyen tac ke khai, nop thue va quyet toan thue thu nhap doi vdi ngtfdi co thu nhap cao (goi t i t la

thue thu nhap ca nhan):

- DN chi tra thu nhap hoSc DN dtfdc uy quyen chi tra thu nhap phai thtfc hien viec ke khai, nop thue
thu nhap ca nhan theo nguyen tac khau trtf tai nguon. DN chi tra thu nhap co nghia vu khau trUtien
thue trtfdc khi chi tra thu nhap cho doi ttfdng nop thue vao NSNN.

- DN chi tra thue thu nhap co trach nhiem tinh thue thu nhap ca nhan, khau trtf tien thue thu nhap ca
nhan, tinh so tien thu lao dtfdc hudng va nop thue vao NSNN. Khi khau trtf thue thu nhap ca nhan,
DN chi tra thu nhap phai cap "Chtfng tU khau trtf thue thu nhap" cho ca nhan co thu nhap cao phai
nop thue, quan ly sCfdung va quyet toan bien lai thue theo che do quy djnh.

2. Ooi vdi thu nhap khong thudng xuyen:

2.1. Khi chi tra thu nhap cho ca nhan ben ngoai, doanh nghiep phai xac dinh so thue thu nhap 
ca nhan phai nop tinh tren thu nhap khong thuong xuyen chju thue theo tung Ian phat sinh thu 
nhap

- Truong hgp chi tra tien thu lao, dich vu thue ngoai hoac thudng ngay cho cac ca nhan ben ngoai, ghi:

333, 3335 154, 631, 642,...

So thue TNCN

phai khau trtf Chi tra tien thu lao, dich vu vao chi phi _
SXKD (Tong so tien phai thanh toan)
111,112

So tien thUc tra

Tien thudng ttfq u y khen thudng
(Tong so tien phai thanh toan)

</div>
(88)<div class='page_container' data-page=88>

Sd do so: 260

KE TO A N TH U E TH U NH A P C A NHAN

2. Ooi vdi thu nhap khong thtfdng xuyen:

2.1. Khi chi tra cac khoan no phai tra cho cac ca nhan ben ngoai co thu nhap cao, ghi:

333 (3335) 331 154, 631, 642...

So thue thu nhap Khi chi tra cac khoan
ca nhan

phai khau trtf ca nhan ben ngoai phai tra

111 112

So tien
thtfc tra

Tong so tien
phai tra

3. Ke toan so tien thu lao dtfdc htfdng khi nop thue thu nhap ca nhan vao NSNN:
Doanh nghiep chi tra thu nhap thue hien khau trit tien thue thu nhap ca nhan duoc hudng khoan tien 
thu lao tinh theo ty le (%) tren so tien thue doi vdi thu nhap thudng xuyen va tren so tiSn thue doi vdi 
thu nh$p khong thudng xuyen trudc khi nop vao Ngan sach Nha nude. Khi xac dinh so tien thu lao 
duoc hudng tif viec ke khai, khau trif va nop thue thu nhap ca nhan theo quy dinh, ghi:

711 333 (3335)

So tien thu lao So thue TNCN

dtfdc htfdng phai nop NSNN

111,112

Khi nop thue thu nhap ca nhan vao NSNN
thay cho ngtfdi co thu nhap cao (So phai nop

</div>
(89)<div class='page_container' data-page=89>

333 (3337) 154
____________ Tien thue sir dung dat nong nghiep_______

phai nop NSNN

642

_______Thue nha dat va tien thue dat phai nop NSNN

333

____________________ Thue mon bai____________________
phai nop NSNN

333 (3339) 211

_______ Le phf tri/dc ba cua TSCD mua ve khi dang ky
quyen sCfdung phai nop NSNN

111, 112, 131...
S o do so: 261

KE T O A N CA C LOAI TH U E KH AC , PHI V A LE PHI PHAl NOP NSNN

Cac khoan phu thu Tong gia

phai nop NSNN thanh toan

511

Doanh thu ban hang
va cung cap dich vu

333 (33311)

Thue GTGT dau ra

</div>
(90)<div class='page_container' data-page=90>

Phan thur hai

HE THONG BAO CAO TAI CHINH

m

</div>
(91)<div class='page_container' data-page=91>

1. M uc dich cua viec lap bao cao tai chinh

He thong bao cao tai chinh ap dung cho cac doanL nghiep nho va viia du’dc lap vdi muc
dich sau:

(1) Tong hdp va trinh bay mot cach tong quat, toan dien tinh hinh tai san, nguon von hinh
thanh tai san cua doanh nghiep, tinh hinh va ket qua hoat dong san xuat, kinh doanh cua
doanh nghiep trong mot nam tai chinh.

(2) Cung cap cac thong tin kinh te, tai chinh chu yeu cho viec danh gia tinh hinh va
ket qua hoat dong cua doanh nghiep, danh gia tinh hinh tai chinh cua doanh nghiep trong
nam tai chinh da qua va nhiing du doan trong tudng lai. Thong tin cua bao cao tai chinh la
can cii quan trong cho viec de ra nhutng quyet dinh ve quan ly, dieu hanh san xuat, kinh
doanh hoac dau tut vao cac doanh nghiep cua cac chu doanh nghiep, chu sd hCu, cac nha dau
tu, cac chu nd hien tai va tUdng lai cua doanh nghiep, dong thdi cung cap thong tin phuc vu
yeu cau quan ly vi mo cua Nha nude.

2. Doi ttfofng ap dung

He thong bao cao tai chinh nam dUdc ap dung cho tat ca cac doanh nghiep co quy mo
nho va vita thuoc m oi linh vUc, moi thanh phan kinh te trong ca nude la cong ty trach
nhiem hCtu han, cong ty co phan, cong ty hdp danh va doanh nghiep tu nhan. Cac hdp tac xa
cung ap dung He thong bao cao tai chinh nam quy dinh tai che do ke toan nay.

He thong bao cao tai chinh nam nay khong ap dung cho doanh nghiep Nha nude, cong
ty TNHH Nha nUdc mot thanh vien, cong ty co phan niem yet tren thi trUdng chiing khoan,
hdp tac xa nong nghiep va hdp tac xa tin dung.

Viec lap va trinh bay bao cao tai chinh cua cac doanh nghiep co quy mo nho va viia
thuoc linh vUc dac thu tuan thu theo quy dinh tai che do ke toan do Bo Tai chinh ban hanh
hoac chap thuan cho nganh ban hanh.

3. He th ong bao cao tai chinh cua doanh nghiep nho va vu’a

(1) Bao cao tai chinh quy dinh cho cac doanh nghiep nho va viia bao gom:

1.1. Bao cao bat buoc

- Bang Can doi ke toan: Mau so' B 01 - DNN

- Bao cao Ket qua hoat dong kinh doanh: Mau so B 02 - DNN
- Ban Thuyet minh bao cao tai chinh: Mau so B 09 - DNN
B ao ca o tai ch in h gui ch o cd qu an th u e p h a i lap va gui th em p h u b ieu sau:
- Bang Can doi tai khoan: Mau so F 01- DNN

1.2. Bao cao khong bat buoc md khuyen khich lap:

- Bao cao Luu chuyen tien te Mau so B03-DNN

Ngoai ra, de phuc vu yeu cau quan ly, chi dao, dieu hanh hoat dong san xuat, kinh
doanh, cac doanh nghiep co the lap them cac bao cao tai chinh chi tiet khac.

(2) Bao cao tai chinh quy dinh cho cac Hdp tac xa
I. QUY DjNH CHUNG

</div>
(92)<div class='page_container' data-page=92>

- Bang Can doi tai khoan: Mau so BOI - DNN/HTX
- Bao cao Ket qua hoat dong kinh doanh: Mau so B02 - DNN
- Ban Thuyet minh bao cao tai chinh: Mau so B09 - DNN/HTX

(3) Noi dung, phuong phap tinh toan, hinh thiic trinh bay cac chi tieu trong tiing bao
cao quy dinh trong che do nay dtfOc ap dung thong nhat cho cac doanh nghiep nho va viia
thuoc doi tUdng ap dung he thong bao cao tai chinh nay.

Trong qua trinh ap dung, neu thay can thiet, cac doanh nghiep co the bo sung, cac chi
tieu cho phu hdp vdi tifng linh viic hoat dong va yeu cau quan ly cua doanh nghiep; TrUdng
hdp cd svfa doi thi phai dUdc Bo Tai chinh chap thuan bang van ban trudc khi thUc hien.

4. Trach nhiem, thofi han lap va gufi bao cao tai chinh
(1) Trach nhiem, thdi han lap va gtii bao cao tai chinh:

a) Tat ca cac doanh nghiep nho va viia thuoc doi tUdng ap dung he thong bao cao tai
chinh nay phai lap va gui bao cao tai chinh nam theo dung quy dinh cua che do nay.

b) Doi vdi cac cong ty TNHH, cong ty co phan va cac hdp tac xa thdi han gui bao cao tai
chinh nam cham nhat la 90 ngay ke tii ngay ket thue nam tai chinh.

c) Doi vdi doanh nghiep tu nhan va cong ty hdp danh, thdi han gui bao cao tai chinh nam
cham nhat la 30 ngay ke tii ngay ket thue nam tai chinh.

Cac doanh nghiep cd the lap bao cao tai chinh hang thang, quy de phuc vu yeu cau
quan ly va dieu hanh hoat dong san xuat, kinh doanh cua doanh nghiep.

(2) Ndi nhan bao cao tai chinh nam dUdc quy dinh nhu sau:

Ncfi nhan bao cao tai chinh

Loai hinh doanh nghiep Cd quan

Thue

Cd quan
dang ky
kinh doanh

Cd quan
Thong ke
1. Cong ty TNHH, Cong ty co phan, Cong ty hdp

danh, Doanh nghiep tu nhan.

X X X

</div>
(93)<div class='page_container' data-page=93>

II. DANH MUC VA BIEU MAU BAO CAO TAI CHINH

A. DANH MUC BAO CAO TAI CHINH DOANH NGHIEP NHO VA VU’A
1. Bang Can doi ke toan

2. Bang Can doi tai khoan

3. Bao cao Ket qua hoat dong kinh doanh
4. Bao cao Luu chuyen tien te

5. Ban Thuyet minh bao cao tai chi'nh

- Mau so' B01-DNN
- Mau so' F01-DNN
- Mau so' B02-DNN
- Mau so B03-DNN
- Mau so B09-DNN

B. DANH MUC bAo CAO TAI CHINH HOP TAC XA

1. Bang Can doi Tai khoan - M&u so BOI-DNN/HTX
2. Bao cao Ket qua hoat dong kinh doanh - Mau so' B02-DNN
3. Ban Thuyet minh bao cao tai chi'nh - Mau so B09-DNN/HTX

C. MAU BIEU BAO CAO TAI CHINH
1. Bang Can doi ke toan

Do?n vi:.. 
Dia chi:.

Mau so B 01-DNN

(Ban hanh theo QD so 48 /2006 / QD-BTC 
ngay 14/9/2006 cua Bo tri/dng BTC)
BANG CAN OOI KE TOAN

Tai ngay .... thang ... nam ....

Don vi tinh:.

TAI SAN M aso T h u y e tm in h So cu o i nam S o dau n am

A B C 1 2

A. TAI SAN NGAN HAN (100=110+120+130+140+150) 100

I. T ie n v a c a c k h o a n tifd n g difofng tie n 110 (111.01)
II. D a u ttf ta i c h in h n g a n h a n 120 (III.05)

1. Dau tit tai chi'nh ngan han 121

2. Du phong giam gia dau ttf tai chinh ngan han (*) 129 ( ) (...)
III. C a c k h o a n p h a i th u n g a n h a n 130

1. Phai thu cua khach hang 131

2. Tra trtf6c cho ngtfdi ban 132

3. Cac khoan phai thu khac 138

4. Dtf phong phai thu ngan han kho doi (*) 139 ( ) (...)

IV. H a n g t o n k h o 140

1. H ang ton kho 141 (III.02)

2. Dtf phong giam gia hang ton kho (*) 149 ( ) (...)

</div>
(94)<div class='page_container' data-page=94>

TAI SAN Ma

SO

Thuyet
minh

So cuoi 
nam

So dau 
nam

A B C 1 2

V. Tai san ngan han khac 150

1. Thue gia tri gia tang dUdc khau trtf 151
2. Thue va cac khoan khac phai thu Nha nUclc 152

3. Tai san ngan han khac 158

B. TAI SAN DAI HAN 
(200 = 210 + 220 + 230 + 240)

200

I. Tai san co dinh 210 (IH.03.04)

1. Nguyen gia 211

2. Gia tri hao mon luy ke ( * ) 212 (••..) ...( , , , ) . . .

3. Chi phi xay dung cd ban dd dang 213

II. Bat dong san dau tif 220

1. Nguyen gia 221

2. Gia tri hao mon luy ke ( * ) 222 (..••) ( ...)

III. Cac khoan dau tif tai chinh dai han 230 (III.05)

1. Dau tU tai chinh dai han 231

2. Du phong giam gia dau tu tai chinh dai han (*) 239 (....) (.... )

IV. Tai san dai han khac 240

1. Phai thu dai han 241

2. Tai san dai han khac 248

3. Du phong phai thu dai han kho doi (*) 249 ( - . ) (.... )

TONG C0NG TAI SAN 
(250 = 100 + 200)

250

NGUON VON
A. NO PHAI TRA

(300 = 310 + 320)

300

I. Nd ngan han 310

1. Vay ngan han 311

2. Phai tra cho ngUdi ban 312

3. NgUdi mua tra tien trudc 313

4. Thue va cac khoan phai nop Nha nUdc 314 (III.06)

5. Phai tra ngUdi lao dong 315

6. Chi phi phai tra 316

7. Cac khoan phai tra ngan han khac 318

8. Du phong phai tra ngan han 319

II. Nd dai han 320

1. Vay va nd dai han 321

2. Quy du phong trd cap mat viec lam 322
3. Phai tra, phai nop dai han khac 328

</div>
(95)<div class='page_container' data-page=95>

TAI SAN Maso Thuyetminh So cuoi nam

So dau 
nam

A B C 1 2

B. VON CHU S 6 HUU 
(400 = 410 + 430)

400

I. Von chu so? hufu 410 III.07

1. Von d^u tu cua chu sd hQu 411

2. Thang du von co phan 412

3. Von khac cua chu s6 hufu 413

4. Co phieu quy (*ji 414 ( - . )

5. Chenh lech ty gia hoi doai 415

6. Cac quy thuoc von chu sd hufu 416

7. Ldi nhuan sau thue chua phan pho'i 417

II. Quy khen thudng, phuc ldi 430

TONG CONG NGUON VON 
(440 = 300 + 400)

440

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Chi tieu So cuoi nam So dau nam

1- Tai san thue ngoai

2- Vat tu, hang hoa nhan giuf ho, nhan gia cong
3- Hang hoa nhan ban ho, nhan ky giii, ky cUdc
4- No kho doi da xti ly

5 - Ngoai te cac loai

Lap, ngay ... thang ... nam ...

Ngifdi lap bieu Ke toan trifofng Giam doc

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

Ghi chu:

(1) So' lieu tro n g cac chi tieu co dau (*) dUdc ghi b a n g so am du6i h in h thiic ghi tron g 
ngoac ddn (...).

(2) Cac chi tieu khong co so lieu thi khong phai bao cao nhung khong dUdc danh lai
"Ma so".

(3) Doanh nghiep co ky ke toan nam la nam dudng lich (X) thi "So' cuoi nam” co the ghi

la "31.12.X"; "So'dau nam" co the ghi la "01.01.X".

</div>
(96)<div class='page_container' data-page=96>

2. Bang Can doi tai khoan

Mau so F01-DNN

(Ban hanh theo QD so 48/2006/QD-BTC
ngay 14/9/2006 cua Bo triidng BTC)

BANG CAN DOI TAI KHOAN (*) 
N a m ...

Ddn vi tinh:.

So So dif So phat sinh So dif

hieu Ten tai khoan dau nam trong nam cuoi nam

TK Nd Co Nd Co Nd Co

A B 1 2 3 4 5 6

Cong

Ghi chu:

(*) Co the lap cho Tai khoan cap 1 hoac ca Tai khoan cap 1 va Tai khoan cap 2, chi
cho cd quan thue.

Ngifofi lap bieu

(Ky, ho ten)

Lap, ngay ... thang ... nam ...

Ke toan trifofng Giam doc

(Ky, ho ten) (Ky, ho ten, dong dau)

</div>
(97)<div class='page_container' data-page=97>

3. Bao cao ket qua hoat dong kinh doanh

M&u s o B 02-DNN

(Ban hanh theo QD so 48 / 2006/ QD-BTC
ngay 14/9/2006 cua Bo triidng BTC)
BAO CAO KET QUA HOAT D 0N G KINH DOANH

Nam ...

Ddn vi tinh:.

CHi TIEU Ma

so

Thuyet
minh

Nam
nay

Nam
trifdc

A B C 1 2

1. Doanh thu ban hang va cung cap dich vu 01 IV.08

2. Cac khoan giam trif doanh thu 02

3. Doanh thu thuan ve ban hang va cung cap 
dich vu (10 = 01 - 02)

10

4. Gia von hang ban 11

5. Ldi nhuan gop ve ban hang va cung cap dich 
vu (20= 1 0 -1 1 )

20

6. Doanh thu hoat dong tai chinh 21

7. Chi phi tai chinh 22

- Trong do: Chi phi lai vay 23

8. Chi phi quan ly kinh doanh 24

9. Loti nhuan thuan tif hoat dong kinh doanh

(30 = 20 + 21 - 22 - 24)

30

10. Thu nhap khac 31

11. Chi phi khac 32

12. Ldi nhuan khac (40 = 31 - 32) 40

13. Tong ldi nhuan ke toan trifdc thue
(50 = 30 + 40)

50 IV.09

14. Chi phi thue thu nhap doanh nghiep 51

15. Ldi nhuan sau thue thu nhap doanh nghiep
(60 = 5 0 -5 1 )

60

Lap, ngay ... thang ... nam ...

Ngifdi lap bieu Ke toan trifcfng Giam doc

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

Ddn vi:., 
Dia chi:,

</div>
(98)<div class='page_container' data-page=98>

4. Bao cao liru chuyen tien te

BAO CAO LUU CHUYEN TIEN TE

(Theo phitang phap triic tiep) (*)
Nam...

Ddn vi tinh:.
Mau so B03-DNN

(Ban hanh theo QD so 4 8 / 20 0 6 / QD-BTC
ngay 14/912006 cua Bo tri/dng BTC)

CHI TIEU Ma

Thuyet
minh

Nam
nav

Nam
trudc

A B C 1 2

I. Lifu chuyen tien tif hoat dong kinh doanh

1. Tien thu tif ban hang, cung cap dich vu va doanh
thu khac

2. Tien chi tra cho ngUdi cung cap hang hoa va dich vu 02

3. Tien chi tra cho ngUdi lao dong 03

4. Tien chi tra lai vay 04

5. Tien chi nop thue thu nhap doanh nghiep 05
6. Tien thu khac tii hoat dong kinh doanh 06
7. Tien chi khac tii hoat dong kinh doanh 07

Litu chuyen tien thuan tii hoat dong kinh doanh 20

II. Lifu chuyen tien tif hoat dong dau tif

1. Tien chi de mua sam, xay dung TSCD, BDS dau tu
va cac tai san dai han khac

2. Tien thu tii thanh ly, nhudng ban TSCD, BDS dau
tU va cac tai san dai han khac

3. Tien chi cho vay, mua cac cong cu nd cua ddn vi
khac

4. Tien thu hoi cho vay, ban lai cac cong cu nd cua ddn
vi khac

5. Tien chi dau tu gop von vao don vi khac 25
6. Tien thu hoi dfiu tu' gop von vao ddn vi khac 26
7. Tien thu lai cho vay, co tUc va lo'i nhuan dUdc chia 27

Liiu chuyen tien thuan tit hoat dong dau tii 30

•> \

III. Lifu chuyen tien tif hoat dong tai chinh

1. Tien thu tii phat hanh co phieu, nhan von gop cua
chu sd hufu

31
Dcfn vi:..

</div>
(99)<div class='page_container' data-page=99>

CHI TlfiU Maso Thuyetminh Namnay

Nam
tru6c

A . B C 1 2

2. Tien chi tra von gop cho cac chu sci htiu, mua lai co
phieu cua doanh nghiep da phat hanh

3. Tien vay ngan han, dai han nhan difdc 33

4. Tien chi tra nd goc vay 34

5. Tien chi tra nd thue tai chinh 35

6. Co tiic, ldi nhuan da tra cho chu sci huiu 36

Liiu ch u y en tien th u a n tit h o a t d o n g ta i c h in h 40

Lifu chuyen tien thuan trong nam 
(50 = 20 + 30 + 40)

50

Tien va tifdng difdng tien dau nam 60

Anh hUdng cua thay doi ty gia hoi doai quy doi ngoai te 61
Tien va tifdng difdng tien cuoi nam

(70 = 50 + 60 + 61)

70 V .l l

Lap, ngay ... thang ... nam ...

Ngifdi lap bieu Ke toan trifofng Giam doc

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

Ghi chu: * Nhung chi tieu khong co so lieu co the khong phai trinh bay nhirng kh6ng duac 
danh lai “Ma so”.

</div>
(100)<div class='page_container' data-page=100>

BAO CAO LUU CHUYEN TIEN TE

(Theo phuong phap gian tiep) (*)

Nam...

Dan vi tinh:
Mau so B 03-DNN

(Ban hanh theo QD so'4 8 / 20 0 6 / QD-BTC
ngay 1419/2006 cua Bo tri/dng BTC)

CHI TIEU Ma

so

Thuyet
minh

Nam
nay

Nam
trirac

1 2 3 4 5

I. Lifu chuyen tien tif hoat dong kinh doanh

1. Lai n h u a n trud c th u e 01

2. D ieu ch in h ch o c a c k h o a n

- Khau hao TSCD 02

- Cac khoan du phong 03

- Lai, lo chenh lech ty gia hoi doai chua thUc hien 04

- Lai, lo tii hoat dong dau tu 05

- Chi phi lai vay 06

3. Lai n h u a n tu h oa t d o n g kin h d oa n h tritdc th a y doi 
von liiu d o n g

- Tang, giam cac khoan phai thu 09

- Tang, giam hang ton kho 10

- Tang, giam cac khoan phai tra (khong ke lai vay phai tra,
thue thu nhap phai nop)

- Tang, giam chi phi tra trUdc 12

- Tien lai vay da tra 13

- Thue thu nhap doanh nghiep da nop 14

- Tien thu khac tii hoat dong kinh doanh 15
- Tien chi khac tii hoat dong kinh doanh 16

LUu chuyen tien thuan til hoat dong kinh doanh 20

II. Lifu chuyen tien tif hoat dong dau tif

1. Tien chi de mua sam, xay dung TSC.D. BDS dau tu va
cac tai san dai han khac

21
2. Tien thu tii thanh ly, nhu'o'ng ban TSCD, BDS dau tu va
cac tai san dai han khac

22
3. Tien chi cho vay, mua cac cong cu nd cua ddn vi khac 23

4. Tien thu hoi cho vay, ban lai cac cong cu nd cua do'n vi
khac

24
Dcfn vi:..

</div>
(101)<div class='page_container' data-page=101>

CIII TIEU Maso Thuyetminh Namnay trirdcNam

1 2 3 4 5

5. Tien chi dau tu gop von vao ddn vi khac 25
6. Tien thu hoi dau tu gop von vao ddn vi khac 26
7. Tien thu lai cho vay, co tifc va ldi nhuan dUdc chia 27

Liiu chuyen tien thuan tii hoat dong dau tii 30
III. Lufu chuyen tien tif hoat dong tai chinh

1. Tien thu tif phat hanh co phieu, nhan von gop cua chu sd
hflu

31
2. Tien chi tra von gop cho cac chu sd hi3u, mua lai co phieu
cua doanh nghiep da phat hanh

32
3. Tien vay ng&n han, dai han nhan dUdc 33

4. Tien chi tra nd goc vay 34

5. Tien chi tra nd thue tai chi'nh 35

6. Co tifc, ldi nhuan da tra cho chu sd huu 36

Liiu chuyen tien tliuan tii lioat dong tai chinh 40

Lifu chuyen tien thuan trong nam (50 = 20 + 30 + 40) 50

Tien va tifdng difdng tien dau nam 60

anh hudng cua thay doi ty gia hoi doai quv doi ngoai te 61
Tien va tifdng difdng tien cuoi nam

(70 = 50 + 60 + 61)

70 V .l l

Lap, ngay ... thang ... nam ...

Ngifdi lap bieu Ke toan trifdng Giam doc

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

Ghi chu: (*) NhQng chi tieu khong co so lieu co the khong phai trinh bay nhung khong 
diidc danh lai “Ma so".

</div>
(102)<div class='page_container' data-page=102>

5. Ban Thuyet minh Bao cao tai chinh

Ddn vi:., 
Dia chi:,

Mau so B 09-DNN

(Ban hanh theo QD so 48 / 2 0 0 6 / QD-BTC
ngay 1419/2006 cua Bo triidng BTC)

BAN THUYET MINH

BAO CAO TAl

CHINH(*)

N a m ...

I. Dac diem hoat dong cua doanh nghiep
1. Hinh thtfc sd htfu von

2. Linh vtfc kinh doanh

3. Tong so" cong nhan vien va ngtfdi lao dong

4. Dac diem hoat dong cua doanh nghiep trong nam tai chinh co anh htfdng den Bao
cao tai chi'nh

II. Chinh sach k e toan ap dung tai doanh nghiep

1. Ky ke toan nam (bat dau ttf ngay ket thue vao ngay.../.../...)
2. Ddn vi tien te stf dung trong ke toan

3. Che do ke toan ap dung
4. Hinh thtfc ke toan ap dung

5. Phtfdng phap k e toan h an g ton kho:
- Nguyen tac ghi nhan hdng ton kho;

- Phi/dng phap tinh gid tri hdng ton kho cuoi ky;

- Phi/dng phap hach toan hdng ton kho (ke khai thi/dng xuyen hay kiem ke dinh ky)
6. Phtfdng phap khau hao tai san co' dinh dang ap dung

7. Nguyen ti c ghi nhan chi phi di vay
8. Nguyen tac ghi nhan chi phi phai tra

9. Nguyen tac va phUdng phap ghi nhan cac khoan dtf phong phai tra
10. Nguyen tac ghi nhan chenh lech ty gia hoi doai

11. Nguyen tac va phtfdng phap ghi nhan doanh thu

III. Thong tin bo sung cho cac khoan muc trinh bay trong Bang Can doi ke toan

01. Tien va tifdng difdng tien

(Ddn vi tinh...)

</div>
(103)<div class='page_container' data-page=103>

- Tien gtfi Ngan hang
- Ttfdng dudng tien

Cong

02. Hang ton kho Cuoi nam Dau nam

- Nguyen lieu, vat lieu
- Cong cu, dung cu

- Chi phi SX, KD dd dang

- Thanh pham

- Hang hoa

- Hang gtfi di ban

Cong

* Thuyet minh so lieu vd gidi trinh khac (neu co)...
03. Tinh hinh tang, giam tai san co dinh hufu hinh:

K h oa n m u c

Nha
cufa, va t

k ien
tru e

M ay
m o c,
th iet
bi

Phtfdng
tien van
tai tru y e n

da n

...

TSC D
htfu
h in h
k h a c

T o n g
c o n g

(1) Nguyen gid TSCD htiu hinh

- So du dau nam

- So' tang trong nam
Trong do: + Mua sam

+ Xay diing
- So" giam trong nam

Trong do: + Thanh ly (.... ) (.... ) (.... ) <.... ) (.... ) (.... )

+ NhiMng ban (.... ) (.... ) (.... ) (.... ) (.... ) (.... )
+ Chuyen sang BDS dau tit

- So' du cuoi nam

(.... ) (.... ) (.... ) (.... ) (.... ) (.... )

(2) Gid tri dd hao mon luy ke

- So du dau nam

- So" tang trong nam
- So' giam trong nam
- So' du cuoi nam

(.... ) (.... ) (.... ) (.... ) (.... ) (.... )

(3) Gid tri cdn lai cua TSCD hiiu
hinh (1-2)

- Tai ngay dau nam
- Tai ngay cuoi nam

(.... ) (.... ) (.... ) (.... ) (.... ) (.... )

</div>
(104)<div class='page_container' data-page=104>

Trong do:

+■ TSCD dd dung de the chap, cam co 
cac khoan vay

+■ TSCD tam thdi khong su! dung

+- TSCD chd thanh ly _________

* Thuyet minh so lieu vd gidi trinh khac:...
- TSCD da khau hao het van con sU dung:...
- Ly do tang, giam :...
04. Tinh hinh tang, giam TSCD vo hinh

Khoan muc

Quyen
sif
dung

dat

Quyen
phat
hanh

Ban 
quyen,

bang 
sang che

...

TSCD
vo
hinh
khac

Tong
cong

(1) Nguyen gid TSCD vo hinh

- So du dau nam

- So" tang trong nam
Trong do

+ Mua trong nam

+ Tao ra tii noi bo doanh nghiep

- So giam trong nam ( ) ( ) ( ) ( ) ( ) ( )

Trong do:

+ Thanh ly, nhiidng ban ( ) ( ) ( ) ( ) ( ) ( )

+ Giam khac ( ) ( ) ( ) ( ) ( ) ( )

- So du cuoi nam

(2) Gid tri hao mdn luy ke

- So' du dau nam
- So' tang trong nam

- So giam trong nam (...) (...) (...) (...) (...) (...)

- So du cuoi nam

(3) Gid tri cdn lai cua TSCD vo

hinh

- Tai ngay dau nam
- Tai ngay cuoi nam

* Thuyet minh so lieu vd gidi trinh khac (Neu co)...

05. Tinh hinh tang, giam cac khoan dau tif vao Cuoi nam Dau nam

</div>
(105)<div class='page_container' data-page=105>

(1) Cac khoan dau tit tai chinh ngan han: ... ... ...
- Chiing khoan dau tu ngan han ... ... ...
- Dau tu tai chinh ngan han khac ... ... ...

(2) Cac khoan dau tit tai chinh ddi han: ... ... ...
- Dau tu vao cd sd kinh doanh dong kiem soat ... ... ...
- Dau tu vao cong ty lien ket ... ... ...
- D&u tu tai chinh dai han khac ... ... ...
C on g

* Ly do tang, giam: ...

06. Thue va ca c kh oan phai n op Nlia nifdc: C u oi n am D au n am
- Thue gia tri gia tang phai nop

- Thue tieu thu dac biet
- Thue xuat, nhap khau

- Thue thu nhap doanh nghiep .... ....

- Thue thu nhap ca nhan

- Thue tai nguyen

- Thue nha dat, tien thue dat

- Cac loai thue khac .... ....

- Phi, le phi va cac khoan phai nop khac

07. Tinh hinh tang, giam nguon von chu sd hufu:

Chi tieu

So
dau
nam

T nng
trong

nam

Giam
trong
nam

So
cuoi
nam

A 1 2 3 4

1- Von dau tU cua chu sd hCu von
2- Thang du von co phdn

3- Vori khac cua chu sd hOu
4 - Co phieu quy (*)

5 - Chenh lech ty gia hoi doai
6- Cac quy thuoc von chu sd hCfu
7- Ldi nhuan sau thue chUa phan phoi

(.... ) (.... ) (.... ) (...) '

Cong

* Ly do tcing. giam:

</div>
(106)<div class='page_container' data-page=106>

IV. T h o n g tin b o sun g c h o c a c k h o a n m u c trin h b a y t r o n g B ao c a o k et qua
h o a t d o n g k in h d o a n h (Ddn vi tinh...)

08. Chi tie t d o a n h thu va thu n h a p k h a c N am n a y N am trifdc

- Doanh thu ban hang ....

Trong do: Doanh thu trao doi hdng hod ....

- Doanh thu cung cap dich vu ....

Trong do: Doanh thu trao doi dich vu ....

- Doanh thu hoat dong tai chinh ....

Trong do:

+ Tien lai, co ttic, ldi nhuan dUdc chia ...

+ Lai chenh lech ty gia da thUc hien ...

+ Lai chenh lech ty gia chua thUc hien ...

+.... ...

09. D ieu ch in h c a c k h oa n tang, gia m thu n h ap ch iu N am n a y N am trifdc
th u e TNDN

(1) Tong Ldi nhuan ke toan trudc thue ...

(2) Cac khoan thu nhap khong tinh vao thu nhap chiu ...
thue TNDN

(3) Cac khoan chi phi khong dUdc khau tru1 vao thu nhap ...
chiu thue TNDN

(4) So' lo chua sii dung (Lo cac nam trudc dUdc trii vao ldi ...
nhuan trudc thue)

(5) So thu nhap chiu thue TNDN trong nam ...

(5 = 1 - 2 + 3 - 4 )

10. C hi p h i SXKD th e o y e u to: N am n a y N a m trifdc

- Chi phi nguyen lieu, vat lieu .... ...

- Chi phi nhan cong ....

- Chi phi khau hao tai san co' dinh .... ...

- Chi phi dich vu mua ngoai ....

- Chi phi khac bang tien ...

</div>
(107)<div class='page_container' data-page=107>

V. Thong tin bo sung cho cac khoan muc trong Bao cao liiu chuyen tien te 
(Ddn vi tinh...)

11. Thong tin ve cac giao dich khong bang tien 
phat sinh trong nam bao cao:

- Viec mua tai san bang cach nhan cac khoan nd lien
quan true tiep hoac thong qua nghiep vu cho thue tai chinh;

- Viec chuyen nd thanh von chu sci hflu.

12. Cac khoan tien va tifdng difdng tien doanh 
nghiep nam giuf nhifng khong difdc svf dung:

- Cac khoan tien nhan ky quy, ky cUdc;
- Cac khoan khac...

VI. Nhifng thong tin khac

- Nhiing khoan nd tiem tang

- Nhiing su kien phat sinh sau ngay ket thue ky ke toan nam
- Thong tin so sanh

- Thong tin khac (2)

VII. Danh gia tong quat cac chi tieu va cac kien nghi:

N am n a y N am trifd c

N am nay N am trifd c

Lap, ngay ... thang ... nam
N gifdi la p b ie u Ke to a n trifofng G ia m d o c

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

Ghi chu:

(1) N h iin g ch i tieu k h on g co th on g tin, so lieu thi k h on g ph ai trin h b a y n h u n g k h o n g
dUdc dan h lai so' th u tu cac chi tieu.

(2) D oa n h n g h iep dUdc trin h ba y them cac th on g tin kh ac neu xet th a y can th iet ch o
ngUdi sU d u n g bao ca o tai chinh.

</div>
(108)<div class='page_container' data-page=108>

Ddn vi:... M&u so BOI-DNN/HTX

Dia chi:... (Ban hanh theo QD so 48/2006/QD-BTC

ngay 14 / 9/2006 cua Bo triidng BTC)
6. Bang Can doi tai khoan (Dung cho Hop tac xa)

BANG CAN DOI TAI KHOAN (*) 
Nam....

Dctn vi tinh:.
So

hieu
TK

Ten tai khoan

So dif 
dau nam

So phat sinh 
trong nam

So dif 
cuoi nam

Nd Co Nd Co Nd Co

A B 1 2 3 4 5 6

Cong

Ghi chii:

(*) Co the lap cho Tai khoan cap 1 hoac ca Tai khoan cap 1 va Tai khoan cap 2.
Lap, ngay ... thang ... nam ...

Ngifdi lap bieu Ke toan trifdng Giam doc

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau)

7. Bao cao ket qua hoat dong kinh doanh (Dung cho Hofp tac xa)

</div>
(109)<div class='page_container' data-page=109>

8. B an th u y et m in h B ao ca o tai ch in h (D u n g c h o Hofp ta c xa)

HTX:... M^u s o B 09-DNN/HTX

Dia chi:... (Ban hanh theo QD so 48/2006/QD-BTC

ngay 14 / 9/2006 cua Bo triidng BTC)
BAN THUYET MINH BAO CAO TAI CHINH(*)

Nam ...
I. Dac diem hoat dong cua HTX

1. Linh vUc kinh doanh:...
2. Tong so' xa vien:...

3. Dac diem hoat dong cua HTX trong nam tai chinh co anh hudng den Bao cao tai
chi'nh:

II. Chinh sach ke toan ap dung tai HTX

1. Ky ke toan nam (bat dau tu: ngay ket thue ngay.../.../...).

2. Ddn vi tien te su dung trong ke to a n :...
3. Che do ke toan ap dung:...
4. Hinh thiic ke toan ap du n g:...
5. PhUdng phap khau hao tai san co' d in h :...
III. Thong tin chi tiet mot so khoan muc: (Ddn vi tinh...)

01. Tinh hinh tang, giam tai san co dinh cua HTX:

K h oa n m u c

Nha cute,
vat k ien

tru e

M ay
m o c,
th iet bi

PhtfOng
tien va n
tai, tru y e n

dan

...

TSCD

k h a c

T o n g
c o n g

(1) N gu yen g id TSCD

- So du dau nam

- So tang trong nam
Trong do: + Xa vien gop

+ Mua sam 
+ Xay diing
- So' giam trong nam

Trong do: + Thanh ly
+ Nhiitfng ban 
+

- So du cuoi nam

(2) Gid tri dd hao mdn luy he

- So du dau nam (.... ) (...) (.... ) (.... ) (.... ) (.... )

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Khoan muc

Nha cufa, 
vat kien

true

May 
moc, 
thiet bi

Phifcfng 
tien van 
tai, truyen

dan

• •• TSCD
khac

Tong
cong

- So' tang trong nam (.... ) (.... ) (.... ) (.... ) (.... ) (.... )
- So' giam trong nam (.... ) (.... ) (.... ) (.... ) (.... ) (.... )
- So' du cuoi nam

(3) Gid tri cdn la i cu a TSCD 
(1-2)

- Tai ngay dau nam
- Tai ngay cuoi nam

(.... ) (.... ) (.... ) (.... ) (.... ) (.... )

Trong do:

+ TSCD dd dung de the chap, 
cam coca c khoan vay

+ TSCD tam thdi khong si( dung 
+ TSCD chd thanh ly

(.... ) (.... ) (.... ) (.... ) (.... ) (.... )

* Thuyet minh so lieu vd gidi trinh khac:
- TSCD da khau hao het van con su dung:
- Ly do tang, giam :...

02. Tinh hinh no? phai thu, phai tra cua HTX:

Chi tieu So tien Tinh

trang no? Ghi chu

A 1 2 B

A. No? phai thu:
I. Phai thu cua xa vien

II. Phai thu cua khach hang

III. Nd phai thu khac

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II. Phai tra cho xa vien:

III. Phai tra nd vay:
1. Vay Ngan hang
- Vay ngan han
- Vay ddi han

2. Vay doi tifdng khac
- Vay ngan han

- Vay ddi han
IV. Phai tra khac

03. T in h h in h tang, gia m n g u o n v o n ch u sd hifu:

Chi tieu

So
dau
nam

T a n g
tro n g
nam

G ia m
tro n g
nam

So
c u o i

nam

A 1 2 3 4

I. V on g o p cu a xa v ie n
1. Von gop theo quy dinh

2. Von gop cua xa vien ngoai mile quy dinh
3. Von gop lien doanh, lien ket cua to chiic khac
II. V on tic h lu y

1. Cac quy thuoc von chu sd hiiu

2. Ldi nhuan sau thue chua phan phoi

C on g (I + II)

04. C hi tie t d o a n h thu, thu n h a p k h a c va ch i phi

C hi tieu C ac h o a t d o n g cu a hef]p ta c xa T o n g
c o n g
• • • • • • • • • • • • • • • • •

A 1 2 3 4 5 • • • 10

I. D o a n h thu

II. T h u n h a p k h a c
C o n g

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Chi tieu Cac hoat dong cua hdp tac xa Tong

... • ••• • ••• • • • • cong

A 1 2 3 4 5 • •• 10

III. Chi phi

1. Chi phi dd dang dau ky
2. Chi phi phat sinh trong ky
- Chi phi nguyen lieu, vat lieu

- Chi phi lao dong

- Chi phi khau hao TSCD

- Chi ph i khcic bang tien

3. Chi phi dd dang cuoi nam

IV. Gia von ciia san pham,

hang hoa xuat ban trong nam

V. Chi phi quan ly kinh

doanh

VI. Ldi nhuan trifdc thue X X X X X X

(VI = I + II - IV - V)

VII. Chi phi thue TNDN X X X X X X

VIII. Ldi nhuan sau thue nam X X X X X X

nay (VIII = VI - VII)

IX. Ldi nhuan nam trifdc X X X X X X

chifa phan phoi

X. Tong ldi nhuan difdc dung X X X X X X

de phan phoi

1. Chi cho cac ben gop von X X X X X X

2. Trich lap quy X X X X X X

3. Chia cho xa vien X X X X X X

4. Ldi nhuan chua phan phoi X X X X X X

IV. Danh gia tong quat cac chi tieu va cac kien nghi:

Ngifdi lap bieu
(Ky, ho ten)

Ke toan trifofng

(Ky, ho ten)

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PHAN A. NOI DUNG VA PHUONG PHAP LAP BAO CAO TAl CHINH NAM
III. NOI DUNG VA PHUONG PHAP LAP BAO CAO TAI CHINH

I. Nhufng thong tin chung ve doanh nghiep

Trong bao cao tai chinh nam, doanh nghiep phai trinh bay cac thong tin chung sau:
a) Ten va dia chi cua doanh nghiep bao cao

b) Ngay ket thue ky ke toan nam
c) Ngay lap bao cao tai chinh

d) Ddn vi tien te dung de lap bao cao tai chinh.

II. Hu’cfng dan lap va trinh bay bao cao tai chinh nam

1. BANG CAN DOI KE TOAN (MAu SO B 01 - DNN)

1.1. Muc dich cua Bang cdn doi ke toan

Bang can doi ke toan la bao cao tai chinh tong hdp, phan anh tong quat toan bo gia tri
tai san hien co va nguon hinh thanh tai san cua doanh nghiep tai mot thdi diem nhat dinh.

So’ lieu tren Bang can doi ke toan cho biet toan bo gia tri tai san hien co cua doanh
nghiep theo cd cau cua tai san, nguon von va cd cau nguon von hinh thanh cac tai san. Can
c\i vao Bang can ddi ke toan co the nhan xet, danh gia khai quat tinh hinh tai chinh cua 
doanh nghiep.

1.2. Nguyen tac lap vd trinh bay Bang can doi ke toan

Theo quy dinh tai Chuan mUc ke toan so' 21 "Trinh bay bao cao tai chinh" til doan 15
den doan 32, khi lap va trinh bay Bang can doi ke toan phai tuan thu cac nguyen tac chung
ve lap va trinh bay bao cao tai chinh.

Ngoai ra, tren Bang can doi ke toan, cac khoan muc Tai san va Nd phai tra phai dUdc
trinh bay rieng biet thanh ngan han va dai han. tuy theo thdi han cua chu ky kinh doanh
binh thudng cua doanh nghiep, cu the nhu sau:

a) Ddi vdi doanh nghiep co chu ky kinh doanh binh thudng trong vong 12 thang, thi
Tai san va Nd phai tra dUdc phan thanh ngan han va dai han theo dieu kien sau:

+ Tai san va Nd phai tra dUdc thu hoi hay thanh toan trong vong 12 thang tdi ke ti*
ngay ket thue ky ke toan nam, dUdc xep vao loai ngan han.

+ Tai san va No' ph ai tra dUdc thu hoi hay th an h toan tii tren 12 th a n g tdi trd len ke
tii n gay ket thue k y ke toan nam , du'dc xep vao loai dai han.

b) Doi vdi doanh nghiep cd chu ky kinh doanh binh thudng dai hdn 12 thang, thi Tai
san va Nd phai tra duoc phan thanh ngan han va dai han theo dieu kien sau:

+ Tai san va Nd phai tra dUdc thu hoi hay th an h toan tron g von g m ot ch u ky k in h
doan h b in h thudng, dUdc xep vao loai ngan han;

+ Tai san va Nd phai tra duoc thu hoi hay thanh toan trong thdi gian dai hdn mot chu
ky kinh doanh binh thudng, dUdc xep vao loai dai han.

1.3. Co so lap Bang cdn doi ke toan
- C an cii v a o so ke toan ton g hdp;

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- Can cii vao so, the ke toan chi tiet hoac Bang tong hdp chi tiet;
- Can cii vao Bang can doi ke toan nam trudc.

1.4. Noi dung vd phUdng phap lap cac chi tieu trong Bang can doi ke toan nam

- "Ma so" ghi d cot B tudng ting vdi cac chi tieu bao cao.

- So' hieu ghi d cot C "Thuyet minh" cua bao cao nay la so' hieu cac chi tieu trong Ban
thuyet minh bao cao tai chi'nh nam the hien so' lieu chi tiet hoac cac thuyet minh bo sung
cua cac chi tieu nay trong Bang can doi ke toan.

- So' lieu ghi vao cot 2 "So dau nam " cua bao cao nay nam n ay dUdc can cxl va o so lieu
ghi d cot 1 "So cuoi nam " cua tufng chi tieu tUdng ung cua bao ca o nay nam trudc hoac theo
so' da dieu ch in h cac nam trUdc anh hudng den cac khoan m uc tai san, nd phai tra va von
ch u sd huu. T ron g trUdng hdp phat h ien sai sot tron g yeu can phai dieu ch in h th eo phUdng
phap hoi to'.

- So' lieu ghi vao cot 1 "So' cuoi nam " cua bao cao nay tai n gay ket thue ky ke toan
nam , dUdc hudng dan nhu sau:

PHAN: TAI SAN

A. TAl SAN NGAN HAN (MA SO 100)

Tai san ngan han phan anh tong gia tri tien, cac khoan tUdng dudng tien va cac tai
san ngan ban khac co the chuyen doi thanh tien, hoac co the ban hay sU dung trong vong
mot nam hoac mot chu ky kinh doanh binh thudng cua doanh nghiep co den thdi diem bao
cao, gom: Tien, cac khoan tUdng dudng tien, cac khoan dau tu tai chinh ngan han, cac
khoan phai thu ngan han, hang ton kho va tai san ngan han khac. Ma so 100 = Ma so 110 +
Ma so' 120 + Ma so' 130 + Ma so' 140 + Ma so 150.

I. Tien va cac khoan tifdng difdng tien (Ma so 110)

Chi tieu nay phan anh tong hdp toan bo so tien va cac khoan tudng dudng tien hien co
cua doanh nghiep tai thdi diem bao cao, gom: tien mat tai quy cua doanh nghiep. vang bac,
kim khi quy, da quy, tien gui ngan hang (khong ky ban) va cac khoan tudng dudng tien.

So lieu de ghi vao chi tieu nay la tong so'du No’ cua cac TK 111 - "Tien mat"; TK 112 -
"Tien gui Ngan hang" tren So Cai hoac Nhat ky - So Cai va cac khoan dau tu tai chinh ngan
han (Chi tiet tudng dUo'ng tien) phan anh d so' du Nd TK 121 - "Dau tu tai chinh ng&n han"
tren so chi tiet TK 121 cac khoan tuong dudng tien phan anh d chi tieu 110 la cac khoan
dau tu ngan han co thdi han thu hoi hoac dao han khong qua 3 thang co kha nang chuyen
doi de dang thanh mot ludng tien xac dinh khong co rui ro trong chuyen doi thanh tien ke
tif ngay mua khoan dau tu do tai thdi diem bao cao.

II. Dau tif tai chinh ngan han (Ma so 120)

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1. Dau ttf ngan han (Md so 121)

So" lieu de ghi vao chi tieu nay la tong so' du Nd cua Tai khoan 121 "Dau tU tai chinh
ngan han" tren So Cai hoac Nhat ky - So Cai sau khi trif di cac khoan dau tU ngan han da
dUdc tinh vao chi tieu "Tien va cac khoan tUdng dudng tien" (Ma so 110).

2. Dtf phdng giam gid dau ttf tdi chinh ngan han (Md so 129)

Chi tieu nay phan anh khoan du phong giam gia cua cac khoan dau tu tai chinh ngan
han tai thdi diem bao cao. So lieu chi tieu nay dUdc ghi bang so am dudi hinh thifc ghi trong
ngoac ddn (...). So lieu de ghi vao chi tieu "Dif phong giam gia dau tu tai chinh ngan han" la
so’ du Co cua Tai khoan 1591 "Du phong giam gia dau tu tai chinh ngan han" tren So Cai
hoac Nhat ky - So Cai.

III. Cac khoan phai thu ngan han (Ma so 130)

La chi tieu tong hdp phan anh toan bo gia tri cua cac khoan phai thu khach hang, khoan
tra trudc cho ngUdi ban va cac khoan phai thu khac tai thdi diem bao cao co thdi han thu hoi
hoac thanh toan dudi 1 nam hoac trong mot chu ky kinh doanh (sau khi trif di du phdng phai
thu ngan han kho ddi). Ma so' 130 = Ma so 131 + Ma so 132 + Ma so' 138 + Ma so' 139.

1. Phai thu cua khach hdng (Md so 131)

Chi tieu nay phan anh so tien con phai thu cua khach hang co thdi han thanh toan
dudi 1 nam hoac trong mot chu ky kinh doanh binh thudng tai thdi diem bao cao. So' lieu de
ghi vao chi tieu "Phai thu cua khach hang" can cif vao tong so' du Nd chi tiet cua Tai khoan
131 "Phai thu cua khach hang" md theo tifng khach hang tren so ke toan chi tiet Tai khoan
131.

2. Trd trtfdc cho ngtfdi ban (Md so 132)

Phan anh so' tien da tra trudc cho ngUdi ban co thdi han thu hoi dudi mot nam hoac
mot chu ky kinh doanh binh thUdng tai thdi diem bao cao. So' lieu de ghi vao chi tieu "Tra
trudc cho ngUdi ban" can cif vao tong so' du Nd chi tiet cua Tai khoan 331 "Phai tra cho
ngUdi ban" md theo tifng ngUdi ban tren so ke' toan chi tiet Tai khoan 331.

3. Cac khoan phai thu khac (Md so 138)

Chi tieu nay phan anh cac khoan phai thu ngan han khac tif cac doi tudng lien quan
co thdi han thu hoi dudi mot nam hoac mot chu ky kinh doanh binh thudng tai thdi diem
bao cao. So' lieu de ghi vao chi tieu "Cac khoan phai thu khac" la tong so' du Nd cua cac Tai
khoan: TK 1388, TK334. TK338 tren so ke toan chi tiet cac TK 1388, 334, 338 (khong bao
gom cac khoan cam co', ky quy, ky cudc ngan han).

4. Dit phong phai thu ngan han kho ddi (Md so 139)

Chi tieu nay phan anh cac khoan du phong cho cac khoan phai thu ngan han co kha
nang kho doi tai thdi diem bao cao. So' lieu chi tieu nay du'dc ghi bang so am dudi hinh thifc
ghi trong ngoac ddn (...). So'lieu de ghi vao chi tieu "Du phong phai thu ngan han kho doi" la
so du Cd chi tiet cua Tai khoan 1592 "Du phdng phai thu kho ddi" tren so ke toan chi tiet
TK 159, chi tiet cac khoan du phong phai thu ngan han kho doi (TK 1592).

IV. Hang ton kho (Ma so 140)

La chi tieu tong hop phan anh toan bo tri gia hien co cac loai hang ton kho du trif cho
qua trinh san xuat, kinh doanh cua doanh nghiep (sau khi trif di du phdng giam gia hang
ton kho) den thdi diem bao cao. Ma so' 140 = Ma so 141 + Ma so' 149.

1. Hdng ton kho (Md so 141)

So lieu de ghi vao chi tieu "Hang ton kho" la tong so' du Nd cua cac Tai khoan 152

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"Nguyen lieu, vat lieu", Tai khoan 153 "Cong cu, dung cu", Tai khoan 154 "Chi phi san xuat,
kinh doanh dd dang", Tai khoan 155 "Thanh pham", Tai khoan 156 "Hang hoa". Tai khoan
157 "Hang gijfi di ban", tren So Cai hoac Nhat ky - So Cai.

2. Dtf phdng giam gid hdng ton kho (Md so 149)

Chi tieu nay phan anh khoan dtf phong giam gia cua cac loai hang ton kho tai thdi
diem bao cao. So' lieu chi tieu nay difo'c ghi bang so" am dtfdi hinh thtfc ghi trong ngoac ddn:
(...). So lieu de ghi vao chi tieu "Dtf phdng giam gia hang ton kho" la so dif Co cua Tai khoan
1593 "DiJ phong giam gia hang ton kho" tren So ke toan chi tiet TK 159, chi tiet cac khoan
du phong giam gia hang ton kho (TK 1593).

V. Tai san ngan lian khac (Ma so 150)

La chi tieu tong hdp phan anh tong cac khoan chi phi tra trtfo'c ngan han. thue GTGT
con dtfdc khau trtf, cac khoan thue phai thu va tai san ngan han khac tai thdi diem bao cao.
Ma so" 150 = Ma so" 151 + Ma so" 152 + Ma so 158.

1. Thue gid tri gia tang dtfcfc khau trii (Md so 151)

Chi tieu "Thue gia tri gia tang dtfdc khau trtf” dung de phan anh so thue GTGT con
dtfdc khau trtf va so" thue" GTGT cdn dtfdc hoan lai den cuoi nam bao cao. So" lieu de ghi vao
chi tieu "Thue gia tri gia tang du'dc khau trtf" can ctf vao so" dtf Nd cua Tai khoan 133 "Thue
gia tri gia tang dtfdc khau trtf" tren So Cai hoac Nhat ky - So Cai.

2. Thue va cac khoan khac phai thu nha niidc (Md so 152)

Chi tieu nay phan anh thue va cac khoan khac nop thtfa cho Nha nude tai thdi diem
bao cao. So" lieu de ghi vao chi tieu "Thue va cac khoan khac phai thu nha ntfdc" can ctf vao
so du' Nd chi tiet Tai khoan 333 "Thue va cac khoan phai nop Nha nude" tren So ke toan chi
tiet TK 333.

3. Tdi san ngan han khac (Md so 158)

Chi tieu nay phan anh gia tri tai san ngan han khac, bao gom: so" tien tam ung cho
cong nhan vien chtfa thanh toan, chi phi tra trtfdc ngan han (so"chi phi da chi ra trong nam
nhtfng chtfa dtfdc tinh vao chi phi san xuat, kinh doanh cua nam bao cao), cac khoan cam co,
ky ctfdc, ky quy ngan han, tai san thieu chd xtf ly tai thdi diem bao cao. So lieu de ghi vao
chi tieu "Tai san ngan han khac" can ctf vao so" du Nd cac Tai khoan 1381 "Tai san thieu chd
xtf ly", Tai khoan 141 "Tam ting", Tai khoan 142 "Chi phi tra trudc ngSn han". TK 1388
"Phai thu khac" (Chi tiet cam co", ky quy, ky ctfdc ngan han) tren So Cai hoac Nhat ky - So

Cai hoac tren so chi tiet TK 1388.

B. TAI SAN DAl HAN (MA SO 200)

Chi tieu nay phan anh tri gia cac loai tai san khong dtfdc phan anh trong chi tieu tai
san ngan han. Tai san dai han phan anh tong gia tri cac khoan tai khoan dai han co den thdi
diem bao cao, bao gom: tai san co" dinh, bat dong san dau tu, cac khoan dau tu tai chinh dai
han va tai san dai ban khac. Ma so" 200 = Ma so" 210 + Ma so" 220 + Ma so" 230 + Ma so" 240.

I. Tai san co dinh (Ma so 210)

La chi tieu tong hdp phan anh toan bo gia tri con lai (Nguyen gia trtf gia tri hao mon
luy ke) cua cac loai tai san co dinh va chi phi xay dung cd ban dd dang hien co tai thdi diem
bao cao. Ma so" 210 = Ma so 2 1 1 + Ma so 212 + Ma so 213.

1. Nguyen gid (Md so 211):

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dinh vo hinh va tai san co' dinh thue tai chinh tai thdi diem bao cao. So' lieu de ghi vao chi
tieu "Nguyen gia" la so' du Nd cua Tai khoan 211 "Tai san co' dinh" tren So Cai hoac Nhat ky
- So Cai.

2. Gid tri hao mdn luy ke (Md so 212):

Phan anh toan bo gia tri da hao mdn cua cac loai TSCD hiiu hinh, TSCD vo hinh,
TSCD thue tai chi'nh luy ke tai thdi diem bao cao. So lieu chi tieu nay dUdc ghi bang so am
dudi hinh thiic ghi trong ngoac ddn (...).

So'lieu de ghi vao chi tieu "Gia tri hao mon luy k e ’ la so'du Co cua cac tai khoan: TK 2141
"Hao mon TSCD hutu hinh" tren so chi tiet TK 2141; TK 2142 "Hao mon TSCD thue tai chinh"
tren so chi tiet TK 2142 va Tai khoan 2143 "Hao mon tai san co dinh vo hinh" tren so chi tiet

TK 2143.

3. Chi phi xay ditng cd ban dd dang (Md so 213)

Phan anh toan bo tri gia tai san co' dinh dang mua s&m, chi phi dau tu xay dung cd
ban, chi phi stia chiia Idn tai san co' dinh dd dang, hoac da hoan thanh chua ban giao hoac
chua dUa vao sU dung. So' lieu de ghi vao chi tieu "Chi phi xay dung cd ban dd dang" la so' du
Nd cua Tai khoan 241 "Xay dung cd ban dd dang" tren So Cai hoac Nhat ky - So Cai.

II. Bat dong san dau tii (Ma so 220)

La chi tieu tong hdp phan anh toan bo gia tri cdn lai cua cac loai bat dong san dau tu tai
thdi diem bao cao. Ma so' 220 = Ma so' 221 + Ma so' 222.

1. Nguyen gid (Md so 221):

Chi tieu nay phan anh toan bo nguyen gia cua cac loai bat dong san dau tu tai thdi
diem bao cao. So' lieu de phan anh vao chi tieu nay la so du Nd cua Tai khoan 217 "Bat dong
san dau tu", tren So Cai hoac Nhat ky - So Cai.

2. Gid tri hao mdn luy ke (Ma so 222):

Chi tieu nay phan anh toan bo gia tri da hao mon luy ke cua cac loai bat dong san dau 
tu tai thdi diem bao cao. So' lieu de ghi vao chi tieu nay dUdc ghi bang so' am dudi hinh thiic
ghi trong ngoac ddn (...). So' lieu de ghi vao chi tieu "Gia tri hao mon luy ke" la so' du Co cua
Tai khoan 2147 "Hao mon bat dong san dau tu" tren So ke toan chi tiet TK 2147.

III. Cac khoan dau tii tai chinh dai han (Ma so 230)

La chi tieu tong hdp phan anh tong gia tri cac khoan dau tu tai chinh dai han tai thdi

diem bao cao nhu: dau tu vao cong ty lien ket, lien doanh, dau ttf tai chinh dai han khac...
Ma so' 230 = Ma so' 231 + Ma so' 239.

1. Dau til tdi chinh ddi han (Md so 231)

La chi tieu tong hdp phan anh gia tri cac khoan dau tu tai chinh dai han bao gom: cac
khoan dau tu vao cd sd kinh doanh dong kiem soat, dau tu vao cong ty lien ket, cac khoan
dau tU von vao do'n vi khac ma doanh nghiep nam gii3 dudi 20% quyen bieu quyet; dau tu
trai phieu, cho vay von, cac khoan dau tu khac,... ma thdi han nam giuf, thu hoi hoac thanh
toan tren 1 nam. So lieu de ghi vao chi tieu "Dau tu tai chinh dai han" la so du Nd T a i 
khoan 221 "Dau tu tai chinh dai han", tren So Cai hoac Nhat ky - So Cai.

2. Dtf phdng giam gid dau ttf tdi chinh ddi han (Md so 239)

Phan anh cac khoan du phong cho su giam gia cua cac khoan dau tu ta i chinh dai han

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tai thdi diem bao cao. So lieu chi tieu nay dUdc ghi bang so am dudi hinh thtfc ghi trong
ngoac ddn (...). So" lieu de ghi vao chi tieu "Du phdng giam gia dau tu tai chinh dai han" la so
du Co cua Tai khoan 229 "Du phong giam gia dau tu tai chinh dai han" tren So Cai hoac
Nhat ky - So Cai.

IV. Tai san dai han khac (Ma so 240)

La chi tieu tong hdp phan anh tong so' chi phi tra trudc dai han nhung chua phan bo
vao chi phi san xuat, kinh doanh, cac khoan ky quy, ky cUdc dai han, va tai san dai han
khac, tai thdi diem bao cao. Ma so' 240 = Ma so 241 + Ma so 248 + Ma so 249.

1. Phai thu ddi han (Md so 241)

La chi tieu tong ho'p phan anh cac khoan phai thu dai han cua khach hang, cac khoan

phai thu tii cac doi tUdng khac co lien quan dUdc xep vao loai tai san dai han, cac khoan ting
trudc cho ngUdi ban dai han (neu co) tai thdi diem bao cao co thdi han thu hoi hoac thanh
toan tren mot nam hoac hdn mot chu ky kinh doanh. So' lieu de ghi vao chi tieu "Phai thu
dai han" la so' du Nd chi tiet cua cac Tai khoan 131, 138, 331, 338 (chi tiet cac khoan phai
thu dai han) tren so ke toan chi tiet cac TK 131, 1388, 331,338.

2. Tdi san ddi han khac (Md so 248)

Chi tieu nay dung de phan anh cac khoan tien doanh nghiep dem ky quy, ky cUdc dai
han, chi phi tra trudc dai han nhung chua dUdc phan bo vao chi phi san xuat, kinh doanh
den cuoi nam bao cao va gia tri tai san dai han khac ngoai cac tai san dai han da neu tren.
So lieu de ghi vao chi tieu “Tai san dai han khac” dUdc can cti vao tong so du Nd Tai khoan
242 “Chi phi tra trtfdc dai ban”, Tai khoan 244 "Ky quy, ky cUdc dai han" va So Cai hoac
Nhat ky - So Cai.

3. Du phdng phai thu ddi han kho ddi (Md so 249)

Chi tieu nay phan anh cac khoan du phong phai thu dai han kho doi tai thdi diem bao
cao. So' lieu chi tieu nay du’dc ghi bang so' am du6i hinh thtfc ghi trong ngoac ddn: (...). So
lieu de ghi vao chi tieu "Dtf phong phai thu dai han kho doi" la so' dtf Co chi tiet cua Tai
khoan 1592 "Du phong phai thu kho doi", chi tiet du phong phai thu dai han kho doi tren so
ke toan chi tiet TK 1592.

TONG C0NG TAI SAN (MA SO 250)

Phan anh tong tri gia tai san hien co cua doanh nghiep tai thdi diem bao cao, bao gom
cac loai thuoc tai san ngan han va tai san dai han. Ma so' 250 = Ma so 100 + Ma so' 200.

PHAN: NGUON VON
A. NO PHAI TRA (MA SO 300)

La chi tieu tong hdp phan anh toan bo so nd phai tra tai thdi diem bao cao, gom: Nd ngan
han va nd dai han. Ma so' 300 = Ma so' 310 + Ma so' 320.

I. No? ngan han (Ma so 310)

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gia tri cac khoan chi phi phai tra, tai san thtfa chd xif ly, cac khoan nhan ky quy, ky ctfdc
ngan han... tai thdi diem bao cao. Ma so' 310 = Ma so 311 + Ma so' 312 + Ma so 313 + Ma so
314 + Ma so 315 + Ma so 316 + Ma so 318 + Ma so 319.

1. Vay ngan han (Md so 311)

Phan anh tong gia tri cac khoan doanh nghiep di vay ngan han cac ngan hang, cong ty
tai chinh, cac doi ttfdng khac va cac khoan nd ngan han tai thdi diem bao cao. So lieu de ghi
vao chi tieu "Vay ngan han" la so' du Co cua Tai khoan 311 "Vay ng&n han" va Tai khoan
315 "Nd dai han den han tra" tren So Cai hoac Nhat ky - So Cai.

2. Phai trd cho ngtfdi ban (Md so 312)

Phan anh so tien phai tra cho ngudi ban co thdi han thanh toan dudi mot nam hoac
dtfdi mot chu ky kinh doanh tai thdi diem bao cao. So' lieu de ghi vao chi tieu "Phai tra cho
ngtfdi ban" la tong so' du Co chi tiet cua Tai khoan 331 "Phai tra cho ngtfdi ban" dtfdc phan
loai la ngan han md theo tung ngtfdi ban tren so ke toan chi tiet Tai khoan 331.

3. Ngtfdi mua trd tien trtfdc (Md so 313)

Chi tieu nay phan anh tong so' tien ngtfdi mua tra trudc tien mua san pham, hang hoa,
bat dong san dau tu, dich vu hoac tra trudc tien thue tai san tai thdi diem bao cao. So lieu
de ghi vao chi tieu "Ngifdi mua tra tien trudc", can cif vao so' du Co chi tiet cua Tai khoan
131 "Phai thu cua khach hang" dtfdc phan loai la ngan han md cho tifng khach hang tren so

ke toan chi tiet Tai khoan 131 va so du Co cua Tai khoan 3387 "Doanh thu chua thtfc hien"
dtfdc phan loai la ngan han tren So ke toan chi tiet TK 3387.

4. Thue va cac khoan plxai nop Nha ntfdc (Md sd 314)

Phan anh tong so cac khoan doanh nghiep phai nop cho Nha ntfdc tai thdi diem bao
cao, bao gom cac khoan thue, phi, le phi va cac khoan khac. So lieu de ghi vao chi tieu "Thue
va cac khoan phai nop Nha nifdc” la so' du Co chi tiet cua Tai khoan 333 "Thue va cac khoan
phai nop nha nude tren So ke toan chi tiet TK 333.

5. Phai trd ngtfdi lao dong (Md so 315)

Phan anh cac khoan doanh nghiep phai tra cho ngtfdi lao dong tai thdi diem bao cao.
So lieu de ghi vao chi tieu "Phai tra ngudi lao dong" la so' du Co chi tiet cua Tai khoan 334
"Phai tra ngtfdi lao dong" tren So Cai hoac Nhat ky - So Cai.

6. Chi phi phai trd (Md so 316)

Phan anh gia tri cac khoan da tinh trudc vao chi phi san xuat, kinh doanh nhUng chua
dtfdc thtfc chi tai thdi diem bao cao. So' lieu de ghi vao chi tieu "Chi phi phai tra" can ctf vao
so du Co cua Tai khoan 335 "Chi phi phai tra" tren So Cai hoac Nhat ky - So Cai.

7. Cac khoan phai trd ngan han khac (Md sd 318)

Phan anh cac khoan phai tra ngan han khac ngoai cac khoan nd phai tra da dtfdc
phan anh trong cac chi tieu d tren, nhtf: gia tri tai san phat hien thtfa chtfa ro nguyen nhan,
phai nop cho cd quan BHXH,... So lieu de ghi vao chi tieu "Cac khoan phai tra, ngan han
khac" la so du Co cua cac Tai khoan 338 "Phai tra, phai nop khac", Tai khoan 138 "Phai thu
khac", tren So ke toan chi tiet cua cac TK: 338, 138 (Khong bao gom cac khoan phai tra,
phai nop khac difdc xep vao loai nd phai tra dai han va phan du Co TK 3387 da phan anh

tren chi tieu 313).

8. Dtf phdng phai trd ngan han (Md so 319)

Chi tieu nay phan anh khoan du phong phai tra ngan han tai thdi diem bao cao. So' lieu

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de ghi vao chi tieu dtf phong phai tra ngan han" la so' du Co chi tiet cua Tai khoan 352 "Du
phong phai tra" tren so ke toan chi tiet TK 352 (chi tiet cac khoan du phong cho cac khoan
phai tra ngan han).

II. Nd dai han (Ma so 320).

La chi tieu tong hop phan anh tong gia tri cac khoan nd dai han cua doanh nghiep bao
gom nhtfng khoan nd co thdi han thanh toan tren mot nam hoac tren mot chu ky kinh
doanh, khoan phai tra ngtfdi ban, cac khoan phai tra dai han khac, vay va nd dai han tai
thdi diem bao cao. Ma so 320 = Ma so 321 + Ma so 322 + Ma so 328 + Ma so 329.

1. Vay vd ntf ddi han (Md so 321)

Chi tieu nay phan anh cac khoan doanh nghiep vay dai han cua cac ngan hang, cong
ty tai chinh va cac doi ttfdng khac, cac khoan nd dai han cua doanh nghiep nhu so' tien phai
tra ve tai san co dinh thue tai chinh, trai phieu phat hanh..., tai thdi diem bao cao. So lieu
de ghi vao chi tieu "Vay va nd dai han" la tong so' du Co cac tai khoan: Tai khoan 3411 "Vay
dai han"; TK 3412 "Nd dai han" va ket qua tim dtfdc cua so du Co TK 34131 trtf (-) du Nd
TK 34132 cong (+) du Co TK 34133 tren So ke toan chi tiet TK 341.

2. Quy dtf phong tra cap mat viec lam (Md so 322)

Chi tieu nay phan anh quy dtf phong trd cap mat viec lam chua stf dung tai thdi diem
bao cao. So lieu de ghi vao chi tieu "Quy dtf phong trd cap mat viec lam" la so' dtf Co cua Tai

khoan 351 "Quy dtf phong trd cap mat viec lam" tren So Cai hoac Nhat ky - So Cai .

3. Phai trd, phai nop ddi han khac (Md so 328)

Chi tieu nay phan anh cac khoan nd phai tra dai han khac nhU: Phai tra cho ngtfdi
ban, doanh thu ban hang tra cham, so' tien doanh nghiep nhan ky quy, ky ctfdc dai han cua
ddn vi khac tai thdi diem bao cao. So' lieu de ghi vao chi tieu "Phai tra dai han khac" la tong
so du Co chi tiet cua cac Tai khoan 331, 338, 138, 131 dtfdc phan loai la dai han tren so ke
toan chi tiet (chi tiet phai tra dai han) va so' du co TK 3414 "Nhan ky quy, ky ctfdc dai han"
tren so chi tiet TK 341 "Vay, nd dai han".

4. Dtf phdng phai trd ddi han (Md sd 329)

Chi tieu nay phan anh tri gia khoan dtf phong phai tra dai han tai thdi diem bao cao.
So' lieu de ghi vao chi tieu "Dtf phong phai tra dai han" la so' dtf Co chi tiet cua Tai khoan
352 "Dtf phong phai tra" tren so ke toan chi tiet TK 352 (Chi tiet cac khoan dtf phong phai
tra dai han).

B. VON CHU S 6 HLTU (MA SO 400 = MA SO 410 + MA SO 430).

I. Von chu sd hufu (Ma so 410 = Ma so 411+ Ma so 412 + Ma so 413 + Ma so 414 
+ Ma so 415 + Ma so 416 + Ma so 417)

1. Von dau ttf cua cliu sd htfu (Md so 411)

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2. Thang dtf von co phan (Md so 412)

Chi tieu nay phan anh thang du von co phan 6 thdi diem bao cao cua cong ty co phan.
So" lieu de ghi vao chi tieu "Thang du von co phan" la so" chf Co cua Tai khoan 4112 "Thang
dtf von co phan" tren so ke toan chi tiet TK 4112. Neu tai khoan nay co so" dtf Nd thi dtfdc

ghi b4ng so am dtfdi hinh thtfc ghi trong ngoac don (...).

3. Von khac cua chu sd htfu (Md so 413)

Chi tieu nay phan anh gia tri cac khoan von khac cua chu sd htfu tai thdi diem bao
cao. So" lieu de ghi vao chi tieu "Von khac cua chu so htfu" la so dtf Co Tai khoan 4118 "Von
khac" tren So ke" toan chi tiet TK 4118.

4. Co phieu quy (Md so 414)

Chi tieu nay phan anh gia tri co phieu quy hien co tai thdi diem bao cao cua cong ty co
phan. Chi tieu nay dtfdc ghi bang so"am dtfdi hinh thtfc ghi trong ngoac ddn (...). So lieu de ghi
vao chi tieu "Co phieu quy" la so" dtf Nd cua Tai khoan 419 "Co phieu quy" tren So Cai hoac
Nhat ky - So Cai.

5. Chenh lech ty gid hoi doai (Md so 415)

Chi tieu nay phan anh so" chenh lech ty gia ngoai te phat sinh do thav doi ty gia
chuyen doi tien te khi ghi so ke toan, chtfa dtfOc xtf ly tai thdi diem bao cao. So lieu de ghi
vao chi tieu "Chenh lech ty gia hoi doai" la so du Co cua Tai khoan 413 "Chenh lech ty gia
hoi doai" tren So" Cai hoac Nhat ky - So Cai. Trtfdng hdp Tai khoan 413 co so dtf No thi so
lieu chi tieu nay dUOc ghi bang so am du6i hinh thtfc ghi trong ngoac ddn (...). Chi tieu nay
chi co so" lieu doi vdi bao cao tai chinh cua nhtfng doanh nghiep mdi thanh lap dang trong
qua trinh dau tu XDCB chua hoat dong san xuat kinh doanh co nghiep vu kinh te" phat sinh
bang ngoai te.

6. Cac quy thuoc vo'n chu sd htfu (Md so 416)

Chi tieu nay phan anh cac quy thuoc von chu sd htfu chtfa stf dung tai thdi diem bao
cao. So" lieu de ghi vao chi tieu "Cac quy thuoc von chu sd htfu" la so dtf co cua TK 418 "Cac

quy thuoc von chu sd htfu" tren so Cai, hoac Nhat ky - So Cai.

7. Lc/i nhuan sau thue chtfa phan phoi (Md so 417)

Chi tieu nay phan anh so" lai (hoac lo) chtfa dtfo'c quyet toan hoac chtfa phan phoi tai
thdi diem bao cao. So" lieu de ghi vao chi tieu "Ldi nhuan sau thue" chtfa phan phoi" la so dtf
Co cua Tai khoan 421 "Lo'i nhuan chu'a phan phoi" tren So Cai hoac Nhat ky - So Cai.
TrUdng hdp Tai khoan 421 co so" du Nd thi so" lieu chi tieu nay dtfdc ghi bang so" am dtfdi
hinh thtfc ghi trong ngoac ddn (...).

II. Quy khen thtfdng, phuc ldi (Ma so 430)

Chi tieu nay phan anh quy khen thudng, phuc lo'i chua su dung tai thdi diem bao cao.
So" lieu de ghi vao chi tieu "Quy khen thudng, phuc ldi" la so du Co cua Tai khoan 431 "Quy
khen thudng, phuc ldi" tren So Cai hoac Nhat ky - So Cai.

TONG C0N G NGUON VON (MA SO 440)

Phan anh tong so cac nguon von hinh thanh tai san cua doanh nghiep tai thdi diem
bao cao. Ma so 440 = Ma so 300 + Ma so 400.

Chi tieu "Tong cong _ Chi tieu "Tong cong Nguon
Tai san Ma so" 250" von Ma so 440"

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1.5. Noi dung va phifOng phap lap cac chi tieu ngoai Bang can doi ke toan:
Cac chi tieu ngoai Bang can doi ke toan gom mot so' chi tieu phan anh nhufng tai san
khong thuoc quyen sd hiifu cua doanh nghiep nhung doanh nghiep dang quan ly hoac sU dung
va mot so chi tieu bo sung khong the phan anh trong Bang can doi ke toan.

1. Tdi san thue ngoai

Phan anh gia tri cac tai san doanh nghiep thue cua cac ddn vi, ca nhan khac de su
dung cho muc di'ch san xuat, kinh doanh cua doanh nghiep, khong phai dudi hinh thiic thue
tai chi'nh. So lieu de ghi vao chi tieu nay lay tu' so du No' cua Tai khoan 001 "Tai san thue
ngoai" tren So Cai hoac Nhat ky - So Cai.

2. Vat tU, hdng hod nhan giu ho, nhan gia cong

Phan anh gia tri vat tu, hang hoa doanh nghiep giif ho cho cac ddn vi, ca nhan khac
hoac gia tri nguyen lieu, vat lieu doanh nghiep nhan de thue hien cac hop dong gia cong vdi
cac ddn vi, ca nhan khac. So lieu de ghi vao chi tieu nay lay tii so du Nd cua Tai khoan 002
"Vat tu, hang hoa nhan giuf ho, nhan gia cong" tren So Cai hoac Nhat ky - So Cai.

3. Hdng hod nhan ban ho, nhan ky gui, ky cUctc

Phan anh gia tri hang hoa doanh nghiep nhan cua cac ddn vi, ca nhan ben ngoai de ban
ho hoac ban dudi hinh thiic ky giii. So' lieu de ghi vao chi tieu nay lay tif so' du Nd cua Tai
khoan 003 "Hang hoa nhan ban ho, nhan ky gui, ky cUdc" tren So Cai hoac Nhat ky - So Cai.

4. Net kho doi dd xu ly

Phan anh gia tri cac khoan phai thu, da mat kha nang thu hoi, doanh nghiep da xU ly
xoa so nhung phai tiep tuc theo doi de thu hoi. So' lieu de ghi vao chi tieu nay lay til so' du
Nd cua Tai khoan 004 "No kho ddi da xii ly" tren So Cai hoac Nhat ky - So Cai.

5. Ngoai te cac loai

Phan anh gia tri cac loai ngoai te doanh nghiep hien cd (tien mat, tien gui) theo
nguyen te tifng loai ngoai te cu the nhu: USD, DM,... mdi loai nguyen te ghi mot ddng. So
lieu de ghi vao chi tieu nay lay tif so' du Nd cua Tai khoan 007 "Ngoai te cac loai" tren So

Cai hoac Nhat ky - Sd Cai.

2. BAO CAO KET QUA HOAT DONG KINH DOANH (MAU SO B02 - DNN)
2.1. Noi dung va ket cau bao cao

Phan anh tinh hinh va ket qua hoat dong kinh doanh cua doanh nghiep, bao gom ket
qua kinh doanh va ket qua khac.

Bao cao gom cd 5 cot:

Cot A: Cac chi tieu bao cao;

Cot B: Ma so' cua cac chi tieu tifdng ifng;

Cot C: So' hieu tUdng ifng vdi cac chi tieu cua bao cao nay dUdc the hien chi tieu tren
Ban thuyet minh bao cao tai chi'nh;

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2.2. Ccf scf lap bao cao

- Can cif Bao cao ket qua hoat dong kinh doanh cua nam trudc.

- Can cif vao sd ke toan tong hdp va sd ke toan chi tiet trong nam dung cho cac tai
khoan tu: loai 5 den loai 9.

2.3. Noi dung va phifofng phap lap cac chi tieu trong Bao cao Ket qua hoat 
dong kinh doanh

- So' hieu ghi vao cot C "Thuyet minh" cua bao cao nay the hien so' lieu chi tiet cua chi
tieu nay trong Ban thuyet minh bao cao tai chi'nh nam.

- So lieu ghi vao cot 2 "Nam trudc" cua bao cao nam nay duoc can cif vao so lieu ghi d
cot 1 "Nam nay" cua tifng chi tieu tUOng ifng cua bao cao nay nam trudc hoac theo so' da
dieu chinh trong trudng hdp phat hien ra sai sot trong yeu cua cac nam trUdc cd anh hudng
den ket qua kinh doanh cua doanh nghiep trong cac nam trudc phai dieu chinh hoi to.

- Noi dung va phUdng phap lap cac chi tieu ghi vao cot 1 "Nam nay", nhu sau:

1. Doanh thu ban hdng vd cung cap dich vu (Md so 01)

Chi tieu nay phan anh tong doanh thu ban hang hoa, thanh pham, bat dong san d&u
tU va cung cap dich vu trong nam bao cao cua doanh nghiep. So lieu de ghi vao chi tieu nay
la luy ke so' phat sinh ben Cd cua Tai khoan 511 "Doanh thu ban hang va cung cap dich vu
trong nam bao cao tren So Cai hoac Nhat ky - So Cai.

2. Cac khoan giam trU doanh thu (Md so 02)

Chi tieu nay phan anh tong hdp cac khoan dUdc ghi giam trif vao tong doanh thu
trong nam, bao gom: Cac khoan chiet khau thudng mai, giam gia hang ban, hang ban bi tra
lai va thue tieu thu dac biet, thue xuat khau, thue GTGT cua doanh nghiep nop thue GTGT
ti'nh theo phUdng phap trUc tiep phai nop tUOng ifng vdi so doanh thu dUdc xac dinh trong
nam bao cao. So' lieu de ghi vao chi tieu nay la luy ke so' phat sinh ben Nd TK 511 "Doanh
thu ban hang va cung cap dich vu" doi ifng vdi ben Cd TK 521 "Cac khoan giam trif doanh
thu", TK 333 "Thue' va cac khoan phai nop Nha nUdc" (TK 3331, 3332, 3333) trong nam bao
cao tren sd Cai hoac Nhat ky - Sd Cai.

3. Doanh thu thuan ve ban hdng vd cung cap dich vu (Md so 10)

Chi tieu nay phan anh so' doanh thu ban hang hoa, thanh pham, bat dong san dau tU
va cung cap dich vu da trif cac khoan giam trif (chiet khau thudng mai, giam gia hang ban,
hang ban bi tra lai, thue tieu thu dac biet, thue xuat khau, thue GTGT cua doanh nghiep

nop thue GTGT ti'nh theo phUdng phap true tiep) trong nam bao cao, la can cif ti'nh ket qua
hoat dong kinh doanh cua doanh nghiep.

So' lieu de ghi vao chi tieu nay la so phat sinh ben Nd cua Tai khoan 511 “Doanh thu
ban hang va cung cap dich vu” doi ifng vdi ben Cd cua Tai khoan 911 "Xac dinh ket qua
kinh doanh" cua nam bao cao hoac Ma so 10 = Ma so' 01 - Ma sd 02.

4. Gid von hdng ban (Md so 11)

Chi tieu nay phan anh tong gia vo'n cua hang hoa, BDS dau tu, gia thanh san xuat cua
thanh pham da ban, chi phi true tiep cua khoi ludng dich vu hoan thanh da cung cap, chi
phi khac dUdc ti'nh vao gia von hoac ghi giam gia von hang ban trong nam bao cao. So' lieu

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de ghi vao chi tieu nay la luy ke so' phat sinh ben Co cua Tai khoan 632 "Gia vo'n hang ban"
trong nam bao cao doi ting ben No cua Tai khoan 911 "Xac dinh ket qua kinh doanh" tren so
Cai hoac Nhat ky - So Cai.

5. Lai nhuan gop ve ban hdng vd cung cap dich vu (Md so 20)

Chi tieu nay phan anh so' chenh lech gitia doanh thu thuan ve ban hang hoa, thanh
pham, BDS dau tu va cung cap dich vu vdi gia vo'n hang ban phat sinh trong nam bao cao.
Ma so' 20 = Ma so' 10 - Ma so' 11.

6. Doanh thu hoat dong tdi chinh (Md so 21)

Chi tieu nay phan anh doanh thu hoat dong tai chi'nh thuan (Tong doanh thu trti (-)
thue GTGT theo phucing phap trUc tiep (neu co) lien quan den hoat dong tai chi'nh) phat
sinh trong nam bao cao cua doanh nghiep. So' lieu de ghi vao chi tieu nay la luy ke so phat
sinh ben Nd cua Tai khoan 515 "Doanh thu hoat dong tai chinh" doi ting vdi ben Co TK 911
"Xac dinh ket qua kinh doanh" trong nam bao cao tren so Cai hoac Nhat ky - So Cai.

7. Chi phi tdi chinh (Md so 22)

Chi tieu nay phan anh tong chi phi tai chi'nh, gom tien lai vay phai tra, chi phi ban
quyeii, chi phi hoat dong lien doanh,... phat sinh trong nam bao cao cua doanh nghiep. So
lieu de ghi vao chi tieu nay la luy ke so' phat sinh ben Co TK 635 "Chi phi tai chi'nh" doi ting
vdi ben Nd TK 911 "Xac dinh ket qua kinh doanh" trong nam bao cao tren so Cai hoac Nhat
ky - So Cai.

Chi phi ldi vay (Md so 23)

Chi tieu nay phan anh chi phf lai vay phai tra dUdc tinh vao chi phi tai ch in h tron g nam
bao cao. So lieu de ghi vao chi tieu nay dUdc can cti vao So ke toan chi tiet Tai k h oan 635.

8. Chi phi quan ly kinh doanh (Md so 24)

Chi tieu nay phan anh tong chi phi quan ly kinh doanh phat sinh trong nam bao cao.
So lieu de ghi vao chi tieu nay la tong cong so phat sinh ben Co cua Tai khoan 642 "Chi phi
quan ly kinh doanh", doi ting vdi ben Nd cua Tai khoan 911 "Xac dinh ket qua kinh doanh"
trong nam bao cao tren so Cai hoac Nhat ky - So Cai.

9. Lai nhuan thuan tie hoat dong kinh doanh (Md so 30)

Chi tieu nay phan anh ket qua hoat dong kinh doanh cua doanh nghiep trong nam
bao cao. Chi tieu nay dUdc tinh toan tren cd sd ldi nhuan gop ve ban hang va cung cap dich
vu cong (+) Doanh thu boat dong tai chinh trti (-) Chi phf tai chinh, chi phi quan ly kinh
doanh phat sinh trong nam bao cao. Ma so' 30 = Ma so' 20 + Ma so' 21 - Ma so' 22 - Ma so' 24.
Neu ket qua la am (lo) thi ghi trong ngoac ddn (...).

10. Thu nhap khac (Md so 31)

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11. Chi phi khac (Md so 32)

Chi tieu nay phan anh tong cac khoan chi phi khac phat sinh trong nam bao cao. So
lieu de ghi vao chi tieu nay dUdc can cii vao tong so' phat sinh ben Co cua Tai khoan 811
"Chi phi khac" doi ling vdi ben Nd cua Tai khoan 911 "Xac dinh ket qua kinh doanh" trong
nam bao cao tren so Cai hoac Nhat ky - So Cai.

12. Lgi nhuan khac (Md so 40)

Chi tieu nay phan anh so chenh lech giifa thu nhap khac (sau khi da trii thue GTGT
phai nop tinh theo phUdng phap trUc tiep) vdi chi phi khac phat sinh trong nam bao cao. Ma
so” 40 = Ma so" 31 - Ma so 32.

13. Tong lai nhuan ke toan tritac thue (Ma so 50)

Chi tieu nay phan anh tong so ldi nhuan ke toan thUc hien trong nam bao cao cua
doanh nghiep trudc khi trii chi phi thue thu nhap doanh nghiep tii hoat dong kinh doanh,
hoat dong khac phat sinh trong nam bao cao Ma so” 50 = Ma so” 30 + Ma so” 40.

14. Chi phi thue thu nhap doanh nghiep (Md so 51)

Chi tieu nay phan anh chi phi thue thu nhap doanh nghiep phat sinh trong nam bao cao.
So lieu de ghi vao chi tieu nay dUdc can cii vao tong so” phat sinh ben Co Tai khoan 821
"Chi phi thue thu nhap doanh nghiep" doi ling vdi ben Nd TK 911 "Xac dinh ket qua kinh
doanh" tren so ke toan chi tiet TK 821, hoac can cii vao so” phat sinh ben Nd TK 821 doi irng
vdi ben Co TK 911 trong nam bao cao, (trudng hdp nay so lieu dUdc ghi vao chi tieu nay
bang so” am dudi hinh thiic ghi trong ngoac don (...)) tren so ke” toan chi tiet TK 821.

15. Lai nhuan sau thue thu nhap doanh nghiep (Md so 60)

Chi tieu nay phan anh tong so ldi nhuan thuan (hoac lo) sau thue tii cac hoat dong cua
doanh nghiep (sau khi trif chi phi thue thu nhap doanh nghiep) phat sinh trong nam bao
cao. Ma so” 60 = Ma so 50 - Ma so” 51.

3. BAO CAO LUXJ CHUYEN TIEN TE (MAu SO B03 - DNN)

3.1. Nguyen tac lap va trinh bay Bao cao lifu chuyen tien te

(1). Viec lap va trinh bay bao cao luu chuyen tien te hang nam phai tuan thu cac quy
dinh cua Chuan muc ke toan so” 24 "Bao cao lUu chuyen tien te".

(2). Cac khoan dau tU tai chinh ngan han dUdc coi la tUdng dudng tien trinh bay tren
bao cao lUu chuyen tien te chi bao gom cac khoan dau tU tai chinh ngan han co thdi han thu
hoi hoac dao han khong qua 3 thang co kha nang chuyen doi de dang thanh mot ludng tien
xac dinh va khong co rui ro trong chuyen doi thanh tien ke tif ngay mua khoan dau tu do.
Vi du ky phieu ngan hang, tin phieu kho bac, chiing chi tien gui... co tho'i han thu hoi hoac
dao han khong qua 3 thang ke tif ngay mua.

(3). Doanh nghiep phai trinh bay cac luong tien tren Bao cao luu chuyen tien te theo
ba loai hoat dong: Hoat dong kinh doanh, hoat dong dau tU va hoat dong tai chinh theo quy
dinh cua Chuan mUc ke toan so 24 "Bao cao lUu chuyen tien te":

- Luong tien tii' hoat dong kinh doanh la luong tien phat sinh tii' cac hoat dong tao ra

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doan h thu ch u yeu cua doanh nghiep va cac hoat dong khac kh on g ph ai la cac hoat dong
dau tu hay h oat dong tai chinh;

- Luong tien tti hoat dong dau tu la luong tien phat sinh tii cac hoat dong mua sam,
xay dung, thanh ly, nhudng ban cac tai san dai han va cac khoan dau tu khac khong thuoc

cac khoan tUdng dUOng tien;

- Luong tien tu: hoat dong tai chinh la luong tien phat sinh tu: cac hoat dong tao ra cac
thay doi ve quy mo va ket cau cua vo'n chu sd hiiu va von vay cua doanh nghiep.

(4). Cac luong tien phat sinh til cac hoat dong kinh doanh, hoat dong d&u tu va hoat
dong tai chinh sau day d U dc bao cao tren cd sd thuan:

- Thu tien va chi tra tien ho khach hang, nhu: Tien thu ho. chi ho va tra lai cho chu sd
hufu tai san;

- Thu tien va chi tien doi vdi cac khoan co vong quay nhanh, thdi gian dao han ngan
nhu: Mua, ban ngoai te; Mua, ban cac khoan dau tU; Cac khoan di vay hoac cho vay ngan
han khac co thdi han thanh toan khong qua 3 thang.

(5). Cac luong tien phat sinh tti cac giao dich ban g ngoai te p h a i dUdc quy doi ra dong
tien ch in h thiic sU du n g trong ghi so ke toan va lap bao ca o tai ch in h th eo ty gia hoi doai tai
thdi diem phat sinh giao dich.

(6). Cac giao dich ve d&u tU va tai ch in h k h on g trUc tiep sU d u n g tien h ay ca c khoan
tUdng dUdng tien kh on g dUdc trinh bay tron g Bao cao luu ch u yen tien te, V i du:

- Viec mua tai san bang cach nhan cac khoan nd lien quan trUc tiep hoac thong qua
nghiep vu cho thue tai chinh;

- Viec chuyen nd thanh vo'n chu sd huu.

(7). Cac khoan muc tien va tUOng dUdng tien d&u nam va cuoi nam, anh hudng cua
thay doi ty gia hoi doai quy doi ngoai te phai du’dc trinh bay thanh cac chi tieu rieng biet
tren Bao cao lUu chuyen tien te de doi chieu so' lieu vdi c a c khoan muc tUdng ling tren Bang

Can doi ke toan.

(8). D oan h nghiep phai trin h ba y gia tri va ly do cua cac k h oa n tien va tUOng dudng
tien co so du cu oi nam Idn do doan h n ghiep nam giu n h u n g k h on g dUdc sU d u n g do co sU
han ch e cu a phap luat hoac cac ran g bu oc k h ac m a doan h n gh iep ph ai thUc hien.

3.2. Cd sd lap Bao cao ltfu chuyen tien te

Viec lap Bao cao luu chuyen tien te dude can c(l vao:
- Bang Can doi ke toan;

- Bao cao ket qua hoat dong kinh doanh;
- Ban thuyet minh bao cao tai chinh;
- Bao cao luu chuyen tien te nam trudc;

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3.3. Yeu cau ve md va ghi so ke toan phuc vu lap Bao cao lifu chuyen tien te
- So ke toan chi tiet cac Tai khoan phai thu, phai tra phai du’dc md chi tiet theo 3 loai
hoat dong: Hoat dong kinh doanh, hoat dong d&u tit va hoat dong tai chinh.

- So ke toan chi tiet cac Tai khoan "Tien mat", "Tien gui Ngan hang" phai md chi tiet
theo 3 loai hoat dong: Hoat dong kinh doanh, hoat dong dau tif va hoat dong tai chinh lam
can cif tong hdp khi lap bao cao lifu chuyen tien te. Vi du, doi vdi khoan tien tra ngan hang
ve goc va lai vay, ke toan phai phan anh rieng so tien tra lai vay va so' tien tra goc vay tren 
so ke toan chi tiet.

- Tai thdi diem cuoi nien do ke toan, khi lap Bao cao lifu chuyen tien te, doanh nghiep
phai xac dinh cac khoan dau tif tai chinh ngan han co thdi han thu hoi hoac dao han khong
qua 3 thang ke tif ngay mua thoa man dinh nghia la tUdng dudng tien theo quy dinh cua
Chuan mUc "Bao cao luu chuyen tien te" de loai trif ra khoi cac khoan muc lien quan den
hoat dong dau tu. Gia tri cua cac khoan tudng duo'ng tien dUdc cong (+) vao chi tieu "Tien va

cac khoan tudng dudng tien cuoi nam" tren Bao cao luu chuyen tien te.

- D oi vdi cac k h oan dau tU chifng kh oan va cong cu nd kh on g dUdc coi la tUdng dudng
tien, ke tean phai can cif va o m uc dich dau tu de lap ban g ke chi tiet xac dinh cac khoan
dau tU chitng k h oa n va con g cu no phuc vu cho m uc dich thudng m ai (m u a va o de ban ) va
phuc vu ch o m uc dich nam giif dau tu' de thu lai.

3.4. Phifdng phap lap Bao cao lifu chuyen tien te nam

(1). Lap bao cao cac chi tieu liiu chuyen tien tii hocit dong kinh doanh

L u on g tien tif h oa t don g kinh doanh dUdc lap va trin h bay tron g Bao ca o luu ch u yen
tien te th eo m ot tron g hai phUdng phap: PhUdng phap trUc tiep va phUdng p h ap gian tiep.

* Lap bao cao cac chi tieu liiu chuyen tien tii hoat dong kinh doanh theo
phtfdng phap trite tiep (Xem Mau so B03-DNN)

N gu yen tac lap: T h eo phUdng phap trUc tiep, cac lu on g tien va o va lu on g tien ra tif
hoat d on g k in h d oa n h dUdc xac dinh va trinh bay tron g Bao ca o luu ch u y en tien te ba n g
cach p h an tich va ton g hdp trUc tiep cac kh oan tien thu vao va ch i ra th eo tifn g noi d u n g
thu, chi tif cac so ke toa n ton g hdp va chi tiet cua doanh nghiep.

Phifdng phap lap cac chi tieu cu the

1. Tien thu tii ban hdng, cung cap dich vu vd doanh thu khac (Md so 01)

Chi tieu n ay dUdc lap can cif vao ton g so tien da thu (T on g gia th an h toan ) tron g nam
do ban h an g hoa, th a n h pham , cu n g cap dich vu, tien ban quyen, phi, h oa h on g va cac
khoan doan h thu k h ac (n h u ban ch ifn g khoan vi m uc dich thudng m ai) (neu co), trif cac
khoan doan h thu dUdc xac dinh la lu on g tien tii' hoat don g dau tu, ke ca ca c k h oa n tien da

thu tif cac k h oa n nd phai thu lien quan den cac giao dich ban h an g hoa, cu n g cap d ich vu va
doan h thu k h ac p h a t sin h tif cac nam trudc nh u n g nam nay mdi thu dude tien va sd tien
ifng trudc cu a ngudi m ua h an g hoa, dich vu.

So' lieu de ghi vao chi tieu nay dUdc lay tii' sd ke toan cac Tai khoan "Tien mat", "Tien
gui Ngan hang" (phan thu tien), sd ke toan cac tai khoan phai tra (Tien thu tif ban hang,
cung cap dich vu chuyen tra ngay cac khoan nd phai tra, trong nam bao cao sau khi ddi
chieu vdi sd ke toan Tai khoan "Doanh thu ban hang va cung cap dich vu" (phan thu tien

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ngay) so ke toan Tai khoan "Phai thu cua khach hang"; so ke toan Tai khoan "Dau tu tai
chinh ng&n han" va Tai khoan "Doanh thu hoat dong tai chi'nh" (Ban chting khoan vi muc
dich thUOng mai thu tien ngay).

2. Tien chi trd cho ngiibi cung cap hdng hod, dich vu (Md so 02)

Chi tieu nay dUdc lap can cti va o ton g so' tien da tra (ton g gia th a n h toan ) tron g nam

ch o ngUdi cu n g cap han g hoa, $ ich vu, ch i m ua chting k h oa n vi m uc dich th u dn g m ai (neu
co), ke ca so' tien da tra ch o cac kh oan ,nd ph ai tra lien quan den giao d ich m ua h an g hoa,
dich vu phat sinh tti cac nam trudc n h u n g nam nay mdi tra tien va so' tien ch i ting trudc cho
ngUdi cu n g cap han g hoa, dich vu.

So' lieu de ghi vao chi tieu nay dUdc lay tti so ke toan cac Tai khoan "Tien mat", "Tien
gtii Ngan hang" (Phan chi tien tra cho ngudi cung cap hang hoa, dich vu), so ke toan Tai
khoan "Phai thu cua khach hang" (phan tien thu cac khoan phai thu cua khach hang tra
ngay cho ngUdi ban), so ke toan Tai khoan "Vay ngan han" (Phan tien vay ngan han chuyen
tra ngay cho ngUdi ban) trong nam bao cao, sau khi doi chieu vdi so ke toan Tai khoan "Phai
tra cho ngUdi ban", so ke toan cac Tai khoan hang ton kho va cac Tai khoan co lien quan
khac, chi tiet phan da tra bang tien trong nam bao cao, so ke toan Tai khoan "Dau tu tai
chi'nh ngan han" (Chi mua chting khoan vi muc dich thudng mai). Chi tieu nay dUdc ghi

bang so' am dudi hinh thtic ghi trong ngoac ddn (...).

3. Tien chi trd cho ngudi lao dong (Md so 03)

Chi tieu nay dUdc lap can cti vao tong so' tien da tra cho ngUdi lao dong trong nam bao
cao ve tien lUdng, tien cong, phu cap, tien thudng... do doanh nghiep da thanh toan hoac
tam ting. So' lieu de ghi vao chi tieu nay dUdc lay tti so ke toan cac Tai khoan "Tien mat",
"Tien gtii Ngan hang" (Phan chi tien tra cho ngUdi lao dong) trong nam bao cao, sau khi doi
chieu vdi so ke toan Tai khoan "Phai tra ngUdi lao dong" - phan da tra bang tien trong nam
bao cao. Chi tieu nay dUdc ghi bang so am dudi hinh thtic ghi trong ngoac don (...).

4. Tien chi trd lai vay (Md so 04)

Chi tieu nay dUOc lap can cti vao tong so' tien lai vay da tra trong nam bao cao, bao gom
tien lai vay phat sinh trong nam va tra ngay nam nay, tien lai vay phai tra phat sinh tti cac
nam trudc va da tra trong nam nay, lai tien vay tra trudc trong nam nay. So' lieu de ghi vao
chi tieu nay dUdc lay tti so ke toan cac Tai khoan "Tien mat", "Tien gtii Ngan hang" (Phan chi
tra lai tien vay); so ke toan Tai khoan "Phai thu cua khach hang" (Phan tien tra lai vay tti
tien thu cac khoan phai thu cua khach hang) trong nam bao cao, sau khi doi chieu vdi so ke
toan Tai khoan "Chi phi phai tra" (Theo doi so' tien lai vay phai tra), Tai khoan "Chi phi tai
chinh", Tai khoan "Chi phi tra trudc ngan han", Tai khoan "Chi phi tra trudc dai han" (Theo
doi so' tien lai vay tra trudc) va cac Tai khoan lien quan khac. Chi tieu nay dUdc ghi bang so'
am dudi hinh thtic ghi trong ngoac ddn (...).

5. Tien chi nop thue TNDN (Md so 05)

Chi tieu n ay dUdc lap can cti va o ton g so' tien da nop th u e T N D N ch o Nha nUdc trong

nam b a o cao, bao gom so tien thue TN D N da nop cua nam nay, so' th u e T N D N con nd tti cac 
nam trudc da nop tron g nam nay va so' th u e TN D N nop trudc (neu co).

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nam bao cao, sau khi doi chieu vdi so ke toan Tai khoan "Thue va cac khoan phai nop Nha
nude" (phan thue TNDN da nop trong nam bao cao). Chi tieu nay dU dc ghi bang so' am dudi
hinh thiic ghi trong ngoac ddn (...).

6. Tien thu khac tii hoat dong kinh doanh (Md so 06)

Chi tieu nay dUdc lap can cif vao tong so' tien da thu til cac khoan khac tu: hoat dong
kinh doanh, ngoai khoan tien thu dUdc phan anh d Ma so 01, nhU: Tien thu tif khoan thu
nhap khac (tien thu ve dUdc boi thudng, dUdc phat, tien thudng va cac khoan tien thu
khac...); Tien da thu do dUdc hoan thue, Tien thu dUdc do nhan ky quy, ky cUdc; Tien thu
hoi cac khoan dUa di ky cUdc, ky quy; Tien dUdc cac to chifc, ca nhan ben ngoai thudng, ho
trd ghi tang cac quy cua doanh nghiep...

So" lieu de ghi vao chi tieu nay lay tu: so ke toan cac Tai khoan "Tien mat", "Tien gui Ngan
hang" sau khi doi chieu vdi so ke toan cac Tai khoan "Thu nhap khac", Tai khoan "Thue GTGT
dUdc khau trii" va so ke toan cac Tai khoan khac co lien quan trong nam bao cao.

7. Tien chi khac cho hoat dong kinh doanh (Md so 07)

Chi tieu nay dUdc lap can cif vao tong so' tien da chi ve cac khoan khac, ngoai cac
khoan tien chi lien quan den hoat dong san xuat, kinh doanh trong nam bao cao dUdc phan
anh d Ma so' 02, 03, 04, 05, nhu: Tien chi boi thudng, bi phat va cac khoan chi phi khac; Tien
nop cac loai thue (khong bao gom thue TNDN); Tien nop cac loai phi, le phi, tien thue dat;
Tien chi dUa di ky cUdc, ky quy; Tien tra lai cac khoan nhan ky cUdc, ky quy. Tien chi trUc
tiep tii quy khen thudng, phuc ldi; Tien chi trUc tiep tu: quy du phong trd cap mat viec lam;
Tien chi trUc tiep til cac quy thuoc vo'n chu sd hufu; Tien chi trUc tiep tif nguon du phong
phai tra...

So' lieu de ghi vao chi tieu nay lay tii so ke toan cac Tai khoan "Tien mat", "Tien gui Ngan

hang" trong nam bao cao, sau khi doi chieu vdi so ke toan cac Tai khoan "Chi phi khac", "Thue
va cac khoan phai nop Nha nude", "Quy khen thudng, phuc ldi", "Cac'quy thuoc von chu sd htfu;
"Quy du phdng trd cap mat viec lam", "Du phong phai tra" va cac Tai khoan lien quan khac. Chi
tieu nay dUdc ghi bang so'am du6i hinh thiic ghi trong ngoac ddn (...).

- Liiu chuyen tien thuan tii hoat dong kinh doanh (Md so 20)

Chi tieu "Luu chuyen tien thuan tit hoat dong kinh doanh" phan anh chenh lech giifa
tong so' tien thu vao vdi tong so' tien chi ra tif hoat dong kinh doanh trong nam bao cao. So'
lieu de ghi vao chi tieu nay dUdc tinh bang tong cong so' lieu cac chi tieu tif Ma so' 01 den Ma
so 07. Neu so' lieu chi tieu nay la so'am thi ghi trong ngoac ddn (...).

Md so 20 = Md so 01 + Md so 02 + Md so 03 + Md so 04 + Md so 05 + Md so 06 + Md

so 07

* Lap bao cao cac chi tieu liiu chuyen tien tii hoat dong kinh doanh theo
phtfdng phap gian tiep (Xem Mau so B03-DNN)

- Nguyen tac lap: Theo phuong phap gian tiep, cac luong tien vao va cac luong tien ra 
tif hoat dong kinh doanh dUdc tinh va xac dinh trUdc het bang cach dieu chinh

ldi

nhuan
trudc thue TNDN cua hoat dong kinh doanh khoi anh hudng cua cac khoan muc khong phai
bang tien, cac thay doi trong nam cua hang ton kho. cac khoan phai thu. phai tra tif hoat
dong kinh doanh

va cac

khoan ma anh hudng ve tien cua chung

la

luong tien tif hoat dong
dau tU, gom:

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+ Cac khoan chi phi khong bang tien, nhtf: Khau hao TSCD, da phong...;

+ Cac khoan lai, lo khong phai bang tien. nhtf: Lai, lo chenh lech ty gia ho'i doai chira
thtfc hien...;

+ Cac khoan lai, lo dtfdc phan loai la luong tien tif hoat dong dau tif. nhtf: Lai. lo ve
thanh ly, nhtfdng ban TSCD va bat dong san dau ttf, tien lai cho vay dai han, lai tien giii
dai han, co tifc va ldi nhuan dtfdc chia...;

+ Chi phi lai vay da ghi nhan vao Bao cao ket qua hoat dong kinh doanh trong nam .
Ltfu chuyen tien tif hoat dong kinh doanh dtfdc dieu chinh tiep tuc vdi stf thay doi von
ltfu dong, chi phi tra trtfdc ngan han va chi phi tra trtfo'c dai han va cac khoan thu, chi khac
ttf hoat dong kinh doanh, nhtf:

+ Cac thay doi trong nam bao cao cua khoan muc hang ton kho, cac khoan phai thu,
cac khoan phai tra tif hoat dong kinh doanh.

+ Cac thay doi cua chi phi tra trtfdc;
+ Lai tien vay da tra;

+ Thue TNDN da nop;

+ Tien thu khac ttf hoat dong kinh doanh;
+ Tien chi khac til boat dong kinh doanh.
Phtfdng phap lap cac chi tieu cu the

1. Lgi nhuan tritdc thue (Aid so 01)

Chi tieu nay dtfdc lay til chi tieu Tong ldi nhuan ke toan trtfdc thue (Ma so 60) tren Bao
cao ket qua hoat dong kinh doanh trong nam bao cao. Neu so’ lieu nay la so’ am (trtfdng hdp lo),
thi ghi trong ngoac ddn (...).

2. Dieu chinh cho cac khoan:
Khau hao TSCD (Md so 02)

Chi tieu nay phan anh so khau hao TSCD da trich dtfdc ghi nhan vao Bao cao ket qua
hoat dong kinh doanh trong nam bao cao. Chi tieu nay dtfdc lap can cif vao so khau hao
TSCD da trich trong nam tren Bang tinh va phan bo khau hao TSCD va so ke toan cac Tai 
khoan co lien quan.

So' lieu Chi tieu nay dtfdc cong (+) vao so lieu chi tieu "Ldi nhuan trtfdc thue".

Cac khoan diiphdng (Md so 03)

Chi tieu nay phan anh cac khoan dtf phong giam gia da lap dtfdc ghi nhan vao Bao cao
ket qua hoat dong kinh doanh trong nam bao cao. Chi tieu nay dtfdc lap can cii vao so ke
toan cac Tai khoan "Dtf phong giam gia hang ton kho", "Dtf phong giam gia dau ttf tai chinh
ngan han", "Dtf phong giam gia dau ttf tai chinh dai han", "Dtf phong phai thu kho doi", sau
khi doi chieu vdi so ke toan cac tai khoan co lien quan.

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Lai/16 chenh lech ty gid hoi doai chua thiic hien (Md so 04)

Chi tieu nay ph an anh lai (hoac lo) ch en h lech ty gia hoi doai chtfa thtfc hien da dtfdc
ph an anh vao ldi nhu an trUdc thue tron g nam bao cao. Chi tieu nay dUdc lap can ctf va o so
ke toan Tai kh oan "D oanh thu hoat dong tai chinh", chi tiet phan lai ch en h lech ty gia hoi
doai do dan h gia lai cac khoan m uc tien te co goc ngoai te cuoi nam bao cao hoac so ke toan
Tai kh oan "Chi p h i tai chinh", ch i tiet ph an lo ch en h lech ty gia hoi doai do danh gia lai cac
kh oan m uc tien te co goc ngoai te cuoi nam bao cao dUdc ghi nhan vao doan h thu h oat don g
tai ch in h hoac chi ph i tai ch in h tron g nam bao cao.

So lieu chi tieu nay dUdc trtf (-) vao so' lieu chi tieu "Ldi nhu an trudc th u e" (M a so' 01),
neu co lai ch en h lech ty gia hoi doai ch u a thUc hien, hoac dUdc con g (+) vao chi tieu tren,
neu co lo ch en h lech ty gia hoi doai chua thUc hien.

Lai/lo tu hoat dong dau tu (Md so 05)

Chi tieu nay phan anh lai/lo phat sinh trong nam da dUOc phan anh vao ldi nhuan
trudc thue nhung dUdc phan loai la luong tien til hoat dong dau tu gom lai/lo ttf viec thanh
ly TSCD va cac khoan dau tu dai han ma doanh nghiep mua va nam giG vi muc dich dau tu,
nhU: Lai/lo ban bat dong san dau tu, lai/lo ban cac khoan dau tU vo'n (dau tU vo'n vao cong ty
lien ket, thu hoi vo'n gop vao cd sd kinh doanh dong kiem soat va cac khoan dau tu vo'n dai
han khac), lai cho vay, lai tien gui, lai/lo tif viec mua va ban lai cac cong cu nd (Trai phieu,
ky phieu, tin phieu); Co ttfc va ldi nhuan dUdc chia ttf cac khoan dau tU von vao ddn vi khac
(khong bao gom lai/lo mua ban chtfng khoan vi muc dich thudng mai). Chi tieu nay dUdc lap
can cii vao so ke toan cac Tai khoan - "Doanh thu khac" (Chi tiet doanh thu kinh doanh bat
dong san dau tu),"Doanh thu hoat dong tai chinh", "Thu nhap khac" va so ke toan cac Tai
khoan "Gia vo'n hang ban", "Chi phi tai chinh", "Chi phi khac", chi tiet phan lai/lo dUdc xac
dinh la luong tien ttf hoat dong dau tu trong nam bao cao.

So' lieu ch i tieu n ay dUdc trtf (-) vao so' lieu chi tieu "Ldi n h u an tru6c th u e" (M a so' 01),
neu co lai h oa t d on g dau tu va dUdc ghi b a n g so am dudi hin h thtfc ghi tron g n goac ddn (...);
hoac dUdc co n g (+) va o chi tieu tren, neu co lo hoat dong dau tu.

Chi phi lai vay (Md so 06)

Chi tieu nay phan anh chi phi lai vay da ghi nhan vao Bao cao ket qua hoat dong kinh
doanh trong nam bao cao. Chi tieu nay dUdc lap can ctf vao so ke toan Tai khoan 635 "Chi phi
tai chinh", chi tiet chi phi lai vay dUdc ghi nhan vao Bao cao ket qua hoat dong kinh doanh
trong nam bao cao sau khi doi chieu vdi so ke toan cac Tai khoan co lien quan, hoac can cii
vao chi tieu "Chi phi lai vay" trong Bao cao ket qua hoat dong kinh doanh.

So lieu chi tieu nay dUdc cong vao so lieu chi tieu "Ldi nhuan trU6c thue".

- Lai nhuan tii hoat dong kinh doanh trudc nhiing thay doi von luu dong (Md

so 08)

Chi tieu nay phan anh luong tien dUdc tao ra tii hoat dong kinh doanh trong nam
bao cao sau khi da loai trii anh hudng cua cac khoan muc thu nhap va chi phi khong phai
bang tien. Chi tieu nay dUdc lap can cif vao ldi nhuan trudc thue TNDN cong (+) cac
khoan dieu chinh.

Md so 08 = Md so 01 + Md so 02 + Md so 03 + Md so 04 + Md so 05 + Md so 06
Neu so lieu chi tieu nay la so am thi ghi trong ngoac ddn (...).

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Tang, giam cac khoan phai thu (Ma, so 09)

Chi tieu nay dtfdc lap can ctf vao tong cac chenh lech gitfa so dtf cuoi nam va so dtf dau
nam cua cac Tai khoan phai thu lien quan den hoat dong kinh doanh, nhtf: Tai khoan "Phai
thu cua khach hang" (chi tiet "Phai thu cua khach hang"), Tai khoan "Phai tra cho ngtfdi
ban" (chi tiet "Tra trtfdc cho ngtfdi ban"), cac Tai khoan "Phai thu khac", "Thue GTGT dtfdc
khau trtf" va Tai khoan "Tam tfng" trong nam bao cao. Chi tieu nay khong bao gom cac
khoan phai thu lien quan den hoat dong dau ttf va hoat dong tai chi'nh, nhtf: Phai thu ve
tien lai cho vay, phai thu ve co ttfc va ldi nhuan dtfdc chia, phai thu ve thanh ly, nhtfdng ban
TSCD, bat dong san dau ttf...

So' lieu chi tieu nay dtfdc cong (+) vao chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng thay
doi von ltfu dong" neu tong cac so dtf cuoi nam nho hon tong cac so dtf dau nam. So lieu chi
tieu nay dtfdc trtf (-) vao so' lieu chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng thay doi von
ltfu dong" neu tong cac so' dtf cuoi nam Idn hdn tong cac so' dtf dau nam va dtfdc ghi bang so
am dtfdi hinh thtfc ghi trong ngoac ddn (...).

Tang, giam hdng ton kho (Md so 10)

Chi tieu nay dtfdc lap can ctf vao tong cac chenh lech gitfa so' dtf cuoi nam va so dtf d£u

nam cua cac Tai khoan hang ton kho (Khong bao gom so' dtf cua Tai khoan "Dtf phdng giam
gia hang ton kho" va khong bao gom so' dtf hang ton kho dung cho hoat dong dau ttf).

So' lieu chi tieu nay dtfdc cong (+) vao chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng
thay doi vo'n ltfu dong" neu tong cac so' dtf cuoi nam nho hon tong cac so' dtf dau nam. So lieu
chi tieu nay dtfdc trtf (-) vao chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng thay doi vo'n ltfu
dong" neu tong cac so' dtf cuoi nam Idn hdn tong cac so' dtf dau nam va dtfdc ghi bang so' am
dtfdi hinh thtfc ghi trong ngoac ddn (...).

Tang, giam cac khoan phai trd (Md so 11)

Chi tieu nay dtfdc lap can ctf vao tong cac chenh lech gitfa so' dtf cuoi nam vdi so' dtf
dau nam cua cac Tai khoan nd phai tra lien quan den hoat dong kinh doanh. nhtf: Tai
khoan "Phai tra cho ngtfdi ban" (Chi tiet "Phai tra cho ngtfdi ban"), Tai khoan "Phai thu cua
khach hang" (Chi tiet "Ngtfdi mua tra tien trtfdc"), cac Tai khoan "Thue va cac khoan phai
nop Nha ntfdc", "Phai tra ngtfdi lao dong", "Chi phi phai tra", "Phai tra, phai nop khac", "Dtf
phong phai tra". Chi tieu nay khong bao gom cac khoan phai tra ve thue TNDN phai nop,
cac khoan phai tra ve lai tien vay, cac khoan phai tra lien quan den hoat dong dau ttf (nhtf
mua sam, xay dtfng TSCD, mua bat dong san dau ttf, mua cac cong cu nd...) va hoat dong
tai chi'nh (Vay va nd ngan han, dai ban...).

So lieu chi tieu nay dude cong (+) vao chi tieu "Lo'i nhuan kinh doanh trudc nhtfng
thay doi von ltfu dong" neu tong cac so' du cuo'i nam Idn hdn tong so' du dau nam. So' lieu chi
tieu nay dtfdc trtf (-) vao so' lieu chi tieu "Ldi nhuan kinh doanh trudc nhtfng thay doi vo'n
lUu dong" neu tong cac so' dtf cuo'i nam nho hdn tong cac sd dtf dau nam va dtfdc ghi bang sd
am dtfdi hinh thtfc ghi trong ngoac ddn (...).

Tang, giam chi phi trd tritdc (Md so 12)

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So lieu chi tieu nay dtfdc cong (+) vao chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng

thay doi von ltfu dong" neu tong cac so' dtf cuo'i nam nho hdn tong cac so' dtf dau nam. So lieu
chi tieu nay dtfdc trtf (-) vao so' lieu chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng thay doi
vo'n ltfu dong" neu tong cac so dtf cuo'i nam Idn hdn tong cac so' dtf dau nam va dtfOc ghi bang
so am dtfdi hinh thtfc ghi trong ngoac ddn (...).

Tien lai vay dd trd (Md so 13)

Chi tieu nay dtfdc lap can ctf vao so ke toan cac Tai khoan "Tien mat", "Tien gtfi Ngan
hang", (Phan chi tien tra lai vay) de tra cac khoan tien lai vay, so ke toan Tai khoan "Phai
thu cua khach hang" (Phan tra tien lai vay ttf tien thu cac khoan phai thu cua khach hang)
trong nam bao cao, sau khi doi chieu vdi so ke toan cac Tai khoan "Chi phi tra trtfdc ngan
han", "Chi phi tra trtfdc dai han", "Chi phi tai chinh", "Xay dtfng cd ban dd dang" va "Chi
phi phai tra" (Chi tiet so' tien lai vay tra trtfdc, tien lai vay phat sinh tra trong nam nay
hoac so' tien lai vay phat sinh trong cac nam trtfdc va da tra trong nam nay).

So' lieu chi tieu nay dtfdc trtf (-) vao so lieu chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng 
thay doi von ltfu dong" va dtfdc ghi bang so'am dtfdi hinh thtfc ghi trong ngoac ddn (...).

Thue thu nhap doanh nghiep dd nop (Md so 14)

Chi tieu nay dtfdc lap can ctf vao so ke toan cac Tai khoan "Tien mat", "Tien gtfi Ngan
hang", (Phan chi tien nop thue TNDN), so ke toan Tai khoan "Phai thu cua khach hang"
(Ph^n da nop thue TNDN ttf tien thu cac khoan phai thu cua khach hang) trong nam bao
cao, sau khi doi chieu vdi so ke toan Tai khoan "Thue va cac khoan phai nop Nha ntfdc"
(Phan thue TNDN da nop trong nam bao cao).

So' lieu chi tieu nay dtfdc trtf (-) vao so lieu chi tieu "Ldi nhuan kinh doanh trtfdc nhtfng 
thay doi vo'n ltfu dong" va dtfdc ghi bang so' am dtfdi hinh thtfc ghi trong ngoac ddn (...).

Tien thu khac ttf hoat dong kinh doanh (Md so 15)

Chi tieu nay phan anh cac khoan tien thu khac phat sinh ttf hoat dong kinh doanh
ngoai cac khoan da neu d cac Ma so' ttf 01 den 14, nhtf: Tien thu dtfdc do nhan ky ctfdc, ky
quy, tien thu hoi cac khoan dtfa di ky ctfdc, ky quy; Tien dtfdc cac to chtfc, ca nhan ben ngoai
thtfdng, ho trd ghi tang cac quy cua doanh nghiep trong nam bao cao.

Chi tieu nay dtfdc lap can ctf vao so ke toan cac Tai khoan "Tien mat", "Tien gtfi Ngan
hang", sau khi doi chieu vdi so ke toan cac tai khoan co lien quan trong nam bao cao. So lieu
chi tieu nay dtfdc cong (+) vao so' lieu chi tieu "Lo'i nhuan kinh doanh trudc nhtfng thay doi
von ltfu dong".

Tien chi khac cho hoat dong kinh doanh (Md so 16)

Chi tieu nay phan anh cac khoan tien chi khac phat sinh ttf hoat dong kinh doanh
ngoai cac khoan da neu d cac Ma so ttf 01 den 14, nhtf: Tien dtfa di ky ctfdc, ky quy; Tien tra
lai cac khoan da nhan ky ctfdc, ky quy; Tien chi trtfc tiep ttf quy khen thtfdng, phuc ldi; Tien
chi trtfc tiep ttf cac quy thuoc von chu sd htfu;

Chi tieu nay dtfdc lap can ctf vao so ke' toan cac Tai khoan "Tien mat", "Tien gtfi Ngan
hang", sau khi doi chieu vdi so ke toan cac Tai khoan co lien quan trong nam bao cao. So' lieu
chi tieu nay dtfdc trtf (-) vao so' lieu chi tieu "Loi nhuan kinh doanh trtfdc nhtfng thay doi von
ltfu dong".

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Litu chuyen tien thuan tii hoat dong kinh doanh (Ma so 20)

Chi tieu "Ltfu chuyen tien thuan ttf hoat dong kinh doanh" phan anh chenh lech gitfa
tong so tien thu vao vdi tong so tien chi ra ttf hoat dong kinh doanh trong nam bao cao. So
lieu chi tieu nay dUdc tinh bang tong cong so lieu cac chi tieu co ma so ttf Ma so 08 den Ma
so' 16. Neu so lieu chi tieu nay la so am thi se duo'c ghi dudi hinh thtfc trong ngoac ddn (...).

Md so 20 = Md so 08 + Md so 09 + Md so 10 + Md so 11 + Md so 12 + Md so 13 +

Md so 14 + Md so 15 + Md so 16

(2). Lap bao cao cac chi tieu ltfu chuyen tien tit hoat dong dau ttf

- Nguyen tac lap:

+ Luong tien ttf hoat dong dau tu dUdc lap va trinh bay tren Bad cao luu chuyen tien te
mot cach rieng biet cac luong tien vao va cac luong tien ra, trtf tru'dng hdp cac luong tien dUdc
bao cao tren cd sd thuan de cap trong doan 18 cua Chuan muc ke toan sd’ 24 "Bao cao ltfu
chuyen tien te".

+ L u o n g tien ttf h oat don g dau tu dUdc lap th eo phUdng p h a p trUc tiep. C a c luong
tien vao, cac lu on g tien ra tron g nam ttf h oat d on g dau tu dUdc xac d in h b a n g ca ch phan
tich va ton g hdp trUc tiep cac k h oa n tien th u va o va ch i ra th eo ttfng noi d u n g thu, chi ttf
cac ghi ch ep ke toan cua d oan h nghiep.

+ Cac luong tien phat sinh ttf viec mua va thanh ly cac khoan dau ttf vao cac ddn vi
kinh doanh khac dtfdc phan loai la luong tien ttf hoat dong d&u ttf va phai trinh bay thanh
chi tieu rieng biet tren Bao cao ltfu chuyen tien te.

+ Tong so’ tien chi tra hoac thu dtfdc ttf viec mua va thanh ly cac khoan dau ttf vao ddn
vi kinh doanh khac dtfdc trinh bay trong Bao cao ltfu chuyen tien te theo so’ thuan cua tien
va ttfdng dtfdng tien chi tra hoac thu dtfdc ttf viec mua va thanh ly.

+ Ngoai viec trinh bay trong Bao cao ltfu chuyen tien te, doanh nghiep phai trinh bay
trong Ban thuyet minh bao cao tai chinh mot cach tong hdp ve ca viec mua va thanh ly cac
khoan dau ttf vao cac don vi kinh doanh khac trong nam nhtfng thong tin sau:

Tong gia tri mua hoac thanh ly;

Phan gia tri mua hoac thanh ly dtfdc thanh toan bang tien va cac khoan ttfdng
dtfdng tien.

Phtfdng phap lap cac chi tieu cu the (Xem Mau so B03-DNN)

- Tien chi de mua sam, xay ditng TSCD, bat dong san dau ttf vd tdi san ddi

han khac (Md so 21)

Chi tieu nay dtfdc lap can ctf vao tong so' tien da chi de mua s&m, xay dtfng TSCD. tien
chi cho hoat dong dau ttf xay dtfng dd dang, dau ttf vao bat dong san va dau ttf tai chinh dai
han khac trong nam bao cao.

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dang cd ban del dang", "D^u tu tai chinh dai han", "Phai tra cho ngUdi ban" trong nam bao
cao va dUdc ghi bang so'am dudi hinh thac ghi trong ngoac ddn (...).

- Tien thu tit thanh ly, nhitgng ban TSCD, bat dong san dau tit vd cac tdi san

ddi han khac (Md so'22)

Chi tieu nay dUdc lap can cti vao so' tien thuan da thu tut viec thanh ly, nhudng ban
TSCD, bat dong san dau tu va cac khoan dau tu dai han khac trong nam bao cao.

So' lieu de ghi vao chi tieu nay la chenh lech giGa so' tien thu va so' tien chi cho viec
thanh ly, nhudng ban TSCD; bat dong san dau tu va cac khoan dau tu dai han khac. So' tien
thu dUdc lay ta so ke toan cac Tai khoan "Tien mat", "Tien gui Ngan hang", sau khi doi
chieu vdi so ke toan Tai khoan "Thu nhap khac" (Chi tiet thu ve thanh ly, nhudng ban
TSCD), so ke toan Tai khoan "Doanh thu ban hang va cung cap dich vu" (Chi tiet thu ban

bat dong san dau tu), so ke toan Tai khoan "Phai thu cua khach hang" (Phan tien thu lien
quan den thanh ly, nhudng ban TSCD, bat dong san dau tu va cac khoan d lu tu dai han
khac) trong nam bao cao. So tien chi dUdc lay tvf so ke toan cac Tai khoan "Tien mat", "Tien
gvti Ngan hang", sau khi do'i chieu vdi so ke toan Tai khoan "Chi phi tai chi'nh" va "Chi phf
khac" (Chi tiet chi ve thanh ly, nhudng ban TSCD) va Tai khoan "Gia vo'n hang ban" (chi
tiet chi phi ban bat dong san dau tu) trong nam bao cao. Chi tieu nay dUdc ghi bang so am
dudi hinh thac ghi trong ngoac ddn (...) neu so' tien thUc thu nho hdn so'tien thUc chi.

- Tien chi cho vay vd mua cac cong cu ng cua ddn vi khac (Md so'23)

Chi tieu n a y dUdc lap can cii vao ton g so' tien da chi ch o ben k h ac vay, ch i m ua cac
cong cu nd cu a ddn vi k h ac (Trai phieu, tin phieu, ky ph ieu ...) vi m uc dich dau tu tron g nam
bao cao. Chi tieu n a y k h on g bao gom tien ch i m ua cac con g cu nd dUdc coi la cac khoan
tUdng dudng tien va m ua cac con g cu nd vi m uc dich thudng mai.

So' lieu de ghi vao chi tieu nay lay ta so ke toan cac Tai khoan "Tien1 mat", "Tien gui
Ngan hang", sau khi do'i chieu vdi so ke toan cac Tai khoan "Dau tu tai chinh ngan han" (Chi
tiet tien gvfi co ky han, chi tien cho vay ngan han), "Dau tu tai chinh dai han" (Chi tiet cac
khoan tien chi cho vay dai han, chi mua cac cong cu nd cua ddn vi khac) trong nam bao cao.
Chi tieu nay dUdc ghi bang so'am dudi hinh thac ghi trong ngoac ddn (....)

- Tien thu hoi cho vay, ban lai cong cu ng cua dan vi khac (Md so 24)

Chi tieu nay dUdc lap can cii vao tong so' tien da thu t a viec thu hoi lai so tien goc da
cho vay, tii ban lai hoac thanh toan cac cong cu nd cua ddn vi khac trong nam bao cao. Chi
tieu nay khong bao gom tien thu t a ban cac cong cu nd dUdc coi la cac khoan tudng dudng
tien va ban cac cong cu nd vi muc dich thUdng mai.

So' lieu de ghi vao chi tieu nay lay tii so ke toan cac Tai khoan "Tien mat", "Tien giii
Ngan hang", sau khi doi chieu vdi so ke toan cac Tai khoan "Dau tu tai chinh ngan han",

"Dau ta tai chinh dai han" (Chi tiet thu hoi tien cho vay; chi tiet so' tien thu do ban lai hoac
thanh toan cac cong cu nd (Trai phieu, tin phieu, ky phieu)).

- Tien chi dau tit gop von vao dctn vi khac (Md so 25)

Chi tieu nay dUdc lap can ca vao tong so' tien da chi de dau tu vo'n vao doanh nghiep
khac trong nam bao cao, bao gom tien chi dau tu vo'n dudi hinh thac mua co phieu, gop vo'n
vao cd sd kinh doanh dong kiem soat, cong ty lien ket,... (Khong bao gom tien chi mua co
phieu vi muc dich thudng mai).

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So' lieu de ghi vao chi tieu nay lay tif so ke toan cac Tai khoan "Tien mat", "Tien gui
Ngan hang", sau khi doi chieu vdi so ke toan cac Tai khoan "Von gop lien doanh", Tai khoan
"Dau tu vao cong ty lien ket" va Tai khoan "Dau tu tai chinh dai han khac" (Chi tiet dau tu
co phieu, gop von vao ddn vi khac) trong nam bao cao va dUdc ghi bang so am dudi hinh thiic
ghi trong ngoac ddn (...).

- Tien thu hoi dau tu gop von vao ddn vi khac (Md so 26)

Chi tieu nay dUdc lap can cii vao tong so' tien thu hoi cac khoan dau tu vo'n vao ddn vi
khac (Do ban lai hoac thanh ly cac khoan vo'n da dau tu vao ddn vi khac) trong nam bao cao
(Khong bao gom tien thu do ban co phieu da mua vi muc dich thudng mai).

So' lieu de ghi vao chi tieu nay lay tCf so ke toan cac Tai khoan "Tien mat", "Tien gui
Ngan hang", sau khi do'i chieu vdi so ke toan cac Tai khoan "Vo'n gop lien doanh", Tai khoan
"D lu tu vao cong ty lien ket" va Tai khoan "Dau tu tai chi'nh dai han khac", Tai khoan
"Phai thu cua khach hang" (Chi tiet dau tu co phieu, gop vo'n vao ddn vi khac) trong nam
bao cao.

* Thu lai tien cho vay, co tiic vd ldi nhuan ditdc chia (Md so 27)

Chi tieu nay dUdc lap can cii vao so' tien thu ve cac khoan tien lai cho vay, lai tien gui,
lai tii mua v& nam ghi dau tu cac cong cu nd (Trai phieu, tin phieu, ky phieu...), co tiic va ldi
nhuan nhan dUdc tii dau tu vo'n vao cac ddn vi khac trong nam bao cao.

So' lieu de ghi vao chi tieu nay lay tif so ke toan cac Tai khoan "Tien mat", "Tien gui
Ngan hang", sau khi do'i chieu vdi so ke toan cac Tai khoan "Doanh thu hoat dong tai
chinh", Tai khoan "Phai thu khac".

- Liiu chuyen tien thuan tit hoat dong dau tie (Ma so'30)

Chi tieu "Luu chuyen tien thuan tii hoat dong dau tu" phan anh chenh lech giuta tong
so' tien thu vao vdi tong so tien chi ra tii hoat dong dau tu trong nam bao cao. Chi tieu nay
dUdc tmli b in g tong cong so' lieu cac chi tieu co ma so' tii Ma so' 21 den Ma so' 27. Neu so' lieu
chi tieu nay la so' am thi dUdc ghi dudi hinh thiic ghi trong ngoac ddn (...).

Md so 30 = Md sd 21 + Md so 22 + Md so 23 + Md so 24 + Md sd 25 + Md so 26 +

Md sd 27

(3). Lap hao cao cac chi tieu lieu chuyen tien tie hoat dong tdi chinh

Nguyen tac lap:

+ Luong tien tii hoat dong tai chi'nh dUdc lap va trinh bay tren Bao cao lUu chuyen
tien te mot cach rieng biet cac luong tien vao va cac luong tien ra, trif trUdng hdp cac luong
tien dUdc bao cao tren cd sd thuan dUdc de cap trong Chuan mUc ke toan so' 24 "Bao cao luu
chuyen tien te".

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- Tien thu tit phat hanh co phieu, nhan von gop cua chu sd hitu (Md so 31)
Chi tieu nay dUdc lap can cut vao tong so' tien da thu do cac cliu s6 htfu cua doanh

nghiep gop von dudi cac hinh thtfc phat hanh co phieu thu bang tien (So' tien thu theo gia
thtfc te phat hanh), tien thu gop vo'n bang tien cua cac chu sd htfu, tien thu do Nha nude c&p
vo'n trong nam bao cao. Chi tieu nay khong bao gom cac khoan vay va nd dUdc chuyen thanh
vo'n co ph^n hoac nhan vo'n gop cua chu sd htfu bang tai san.

So lieu de ghi vao chi tieu nay lay tii so ke toan cac Tai khoan "Tien mat", "Tien gtfi
Ngan hang", sau khi do'i chieu vdi so ke toan Tai khoan "Nguon vo'n kinh doanh" (Chi tiet
vo'n gop cua chu sci htfu) trong nam bao cao.

- Tien chi trd von gop cho cac chii sa hitu, mua lai co phieu dd phat hanh (Md

so 32)

Chi tieu nay dUdc lap can cii vao tong so tien da tra do hoan lai von gop cho cac chu sd
htfu cua doanh nghiep dudi cac hinh thtfc hoan tra bang tien hoac mua lai co phieu cua
doanh nghiep da phat hanh bang tien de huy bo hoac stf dung lam co phieu quy trong nam
bao cao.

So' lieu de ghi vao chi tieu nay lay ttf so ke toan cac Tai khoan "Tien mat", "Tien gtfi
Ngan hang", sau khi doi chieu vdi so ke toan cac Tai khoan "Nguon von kinh doanh" va "Co
phieu quy" trong nam bao cao. Chi tieu nay dUdc ghi bang so am dudi hinh thtfc ghi trong
ngoac ddn (...).

- Tien vay ngan han, ddi han nhan diiac (Md so 33)

Chi tieu nay dtfdc lap can ctf vao tong so tien da nhan dUdc do doanh nghiep di vay
ngan han, dai han cua ngan hang, cac td chtfc tai chinh, tin dung va cac do'i tUdng khac
trong nam bao cao. Ddi vdi cac khoan vay bang trai phieu, so' tien da thu dUdc phan anh
theo so' thtfc thu (Bang menh gia trai phieu dieu chinh vdi cac khoan chiet khau, phu troi
trai phieu hoac lai trai phieu tra trudc).

So' lieu de ghi vao chi tieu nay lay ttf so ke toan cac Tai khoan "Tien mat", "Tien gtfi
Ngan hang", cac tai khoan phai tra (Phan tien vay nhan dtfdc chuyen tra ngay cac khoan nd
phai tra) trong nam bao cao, sau khi do'i chieu vdi so ke toan cac Tai khoan "Vay ngan han",
"Vay, nd dai han", va cac Tai khoan khac co lien quan trong nam bao cao.

- Tien chi trd ng goc vay (Md so 34)

Chi tieu nay dUdc lap can ctf vao tong so tien da tra ve khoan nd goc vay ngan han,
vay dai han, nd thue tai chinh cua ngan hang, td chtfc tai chinh, tin dung va cac ddi ttfdng
khac trong nam bao cao.

So' lieu de ghi vao chi tieu nay lay ttf sd ke toan cac Tai khoan "Tien mat", "Tien gtfi
Ngan hang", sd ke toan Tai khoan "Phai thu cua khach hang" (phan tien tra nd vay ttf tien
thu cac khoan phai thu cua khach hang) trong nam bao cao, sau khi doi chieu vdi sd ke toan
cac Tai khoan "Vay ngan han", "Nd dai han den ban tra" va "Vay, nd dai han", trong nam
bao cao. Chi tieu nay dUdc ghi bang so am dudi hinh thue ghi trong ngoac don (...).

- Tien chi trd ng thue tdi chinh (Md so 35)

Chi tieu nay dUdc lap can ctf vao tong so' tien da tra ve khoan nd thue tai chinh trong
nam bao cao.

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So lieu de ghi vao chi tieu nay lay tit so ke toan cac Tai khoan "Tien mat", "Tien gui
Ngan hang", so ke toan Tai khoan "Phai thu cua khach hang" (phan tien tra nd thue tai
chinh til tien thu cac khoan phai thu cua khach hang) trong nam bao cao, sau khi do'i chieu
vdi so ke toan cac Tai khoan "Nd dai han den han tra" va "Vay, nd dai han" (Chi tiet so tra
nd thue tai chinh) trong nam bao cao. Chi tieu nay dUdc ghi bang so am du6i hinh thiic ghi
trong ngoac ddn (...).

- Co tiic, lai nhuan dd trd (Md so 36)

Chi tieu nay dUdc lap can cif vao tong so' tien da tra co tifc va ldi nhuan dUdc chia cho
cac chu sd hufu cua doanh nghiep trong nam bao cao. So' lieu de ghi vao chi tieu nay lay tif so
ke toan cac Tai khoan "Tien mat", "Tien gtii Ngan hang", sau khi doi chieu vdi so ke toan Tai
khoan "Ldi nhuan chua phan pho'i", so ke toan tai khoan "Phai tra, phai nop khac" (Chi tiet so'
tien da tra ve co tiic va ldi nhuan) trong nam bao cao. Chi tieu nay dUdc ghi bang so am du6i
hinh thifc ghi trong ngoac ddn (...).

Chi tieu nay khong bao gom khoan co tiic hoac ldi nhuan dUdc chia nhung khong tra
cho chu sd hQu ma dUdc chuyen thanh vo'n co phan.

- Liiu chuyen tien thuan tii hoat dong tdi chinh (Md so 40)

Chi tieu luu chuyen tien thuan tif hoat dong tai chinh phan anh chenh lech giifa tong
so' tien thu vao vdi tong so' tien chi ra tif hoat dong tai chinh trong nam bao cao. Chi tieu
nay dUdc tinh bang tong cong so' lieu cac chi tieu co ma so' tif Ma so' 31 den Ma so' 36. Neu so
lieu chi tieu nay la so'am thi ghi trong ngoac ddn (...).

Md so 40 = Md so 31 + Md so'32 + Md so'33 + Md so'34 + Md so 35 + Md so'36.

(4). Tong hap cac luong tien trong nam (Xem Mau so B03-DNN)

- Liiu chuyen tien thuan trong nam (Md so 50)

Chi tieu "Luu chuyen tien thuan trong nam " phan anh chenh lech giQa tong so' tien
thu vao vdi tong so tien chi ra tif ba loai hoat dong: Hoat dong kinh doanh, hoat dong dau tu
va hoat dong tai chinh cua doanh nghiep trong nam bao cao.

Md so 50 = Md so 20 + Md so 30 + Md so 40

Neu so' lieu chi tieu nay la so'am thi ghi trong ngoac ddn (...).
- Tien vd tiidng dtfdng tien dau nam (Md so 60)

Chi tieu nay dUdc lap can cii vao so' du cua tien va tUdng dUdng tien dau nam bao cao
(Ma so' 110, cot "So' dau nam" tren Bang Can do'i ke toan)

- Anh hudng cua thay doi ty gid hoi doai quy doi ngoai te (Md so 61)

Chi tieu nay dUdc lap can cif vao tong so' chenh lech ty gia hoi doai do danh gia lai so
du cuo'i nam cua tien va cac khoan tUdng dudng tien bang ngoai te tai thdi diem cuo'i nam
bao cao.

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dtfdc ghi bang so' am dtfdi hinh thtfc ghi trong ngoac ddn neu ty gia hoi doai cuo'i nam thap
hdn ty gia hoi doai da ghi nhan trong nam.

- Tien vd titong ditong tien cuoi nam (Md so 70)

Chi tieu nay dUdc lap can ctf vao so' du cua tien va tUdng dudng tien cuo'i nam bao cao,
bao gom "Tien mat", "Tien gtii Ngan hang", va so' du cuo'i nam ctia cac khoan tUdng dudng
tien dUdc lay tren so ke toan chi tiet Tai khoan "Dau tu tai chinh ngan han" do'i vdi cac
khoan d lu tu n g ln han thoa man dinh nghia la tudng dudng tien.

Chi tieu nay bang so'"Tong cong" ctia cac chi tieu Ma so' 50, 60 va 61 va bang chi tieu
Ma so' 110 tren Bang can do'i ke toan nam do.

Md so 70 = Md so 50 + Md so 60 + Md so 61.

4. BAN THUYET MINH BAO CAO TAI CHINH (MAU SO B09-DNN)

4.1. Muc dich cua Ban thuyet minh bao cao tdi chinh:

Ban thuyet minh bao cao tai chinh la mot bo phan hdp thanh khong the tach rdi cua
bao cao tai chinh doanh nghiep dung de mo ta mang tinh tUdng thuat hoac phan tich chi
tiet cac thong tin so' lieu da dUdc trinh bay trong Bang Can do'i ke toan, Bao cao ket qua
hoat dong kinh doanh, Bao cao luu chuyen tien te cung nhu cac thong tin can thiet khac
theo yeu cau ctia cac chuan mUc ke toan cu the. Ban thuyet minh bao cao tai chinh cung co
the trinh bay nhtfng thong tin khac neu doanh nghiep xet thay can thiet cho viec trinh bay
trung thtfc, hdp ly bao cao tai chinh.

4.2. Nguyen tac lap vd trinh bay Ban thuyet minh bao cao tdi chinh

(1). Khi lap bao cao tai chinh nam, doanh nghiep phai lap Ban thuyet minh bao cao tai
chinh theo dung quy dinh ttf doan 60 den doan 74 ctia Chuan mile ke toan so' 21 "Trinh bay
bao cao tai chinh" va hudng dan tai Che' do bao cao tai chinh nay.

(2). Ban thuyet minh bao cao tai chinh ctia doanh nghiep phai trinh bay nhtfng noi
dung dudi day:

+ C ac th o n g tin ve cd sci lap va trin h b a y bao ca o tai ch in h va cac ch in h sach k e toan
cu the dUdc ch o n va ap du n g do'i vdi cac giao dich va cac sU k ien qu a n trong;

+ Trinh bay cac thong tin theo quy dinh ctia cac chuan mtfc ke toan chtfa dtfdc trinh
bay trong cac bao cao tai chinh khac (Cac thong tin trong yeu);

+ Cung cap thong tin bo sung chua dtfdc trinh bay trong cac bao cao tai chinh khac, nhtfng
lai can thiet cho viec trinh bay trung thtfc va hdp ly tinh hinh tai chinh ctia doanh nghiep.

(3). Ban thuyet minh bao cao tai chinh phai dtfdc trinh bay mot cach co he thong. Moi
khoan muc trong Bang can doi ke toan, Bao cao ket qua hoat dong kinh doanh va Bao cao

luu chuyen tien te can dtfdc danh dau d in tdi cac thong tin lien quan trong Ban thuyet
minh bao cao tai chinh.

4.3. Co sd lap Ban thuyet minh bao cao tdi chinh

- Can cti vao Bang can doi ke toan, Bao cao ket qua hoat dong kinh doanh, Bao cao ltfu
chuyen tien te nam bao cao;

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- Can cii vao so ke toan tong hop;

- Can cut vao so, the ke toan chi tiet hoac bang tong hdp chi tiet co lien quan;
- Can cii vao Ban thuyet minh bao cao tai chinh nam trtfdc;

- Can cii vao tinh hinh thtfc te cua doanh nghiep va cac tai lieu lien quan khac

4.4. Noi dung vd phtfdng phap lap cac chi tieu
I. Dac diem hoat dong cua doanh nghiep

Trong phan nay doanh nghiep neu r5:

(1). Hinh thiic sb htfu vo'n: La cong ty-co phan, cong ty trach nhiem htfu han, cong ty 
hdp danh hay doanh nghiep tu nhan.

(2). Linh vtfc kinh doanh: Neu ro la san xuat cong nghiep, kinh doanh thudng mai, dich
vu, xay lap hoac tong hdp nhieu linh vtfc kinh doanh.

(3). Tong so' cong nhan vien va lao dong khac: Neu so' ltfdng lao dong binh quan trong
nam cua doanh nghiep ke ca lao dong dang ky trong quy lUdng va lao dong thue ngoai.

(4). Dac diem hoat dong cua doanh nghiep trong nam tai chinh co anh htfdng den bao

cao tai chinh: Neu r5 nhiing stf kien ve moi trudng phap ly, diln bien thi trtfdng, dac diem
hoat dong kinh doanh, quan ly, tai chinh, thay doi quy mo... co anh htfdng den bao cao tai
chinh cua doanh nghiep.

II. Chinh sach he toan ap dung tai doanh nghiep

1. Ky ke toan nam ghi ro ky ke toan nam theo nam dudng lich bat dau tti ngay
01/01/... den 31/12/... Neu doanh nghiep co nam tai chinh khac vdi nam dudng lich thi ghi ro
ngay bat dau va ngay ket thue ky ke toan nam.

2. Ddn vi tien te su dung trong ke toan: ghi ro la Dong Viet Nam, hoac mot ddn vi tien te
khac dtfdc ltfa chon theo quy dinh cua Luat Ke toan.

3. Che do ke toan ap dung: Neu ro doanh nghiep ap dung che do ke toan doanh nghiep
nho va vu’a.

4. Hinh thiic ke toan ap dung: Neu ro hinh thiic ke toan doanh nghiep ap dung la 
Nhat ky chung, Chting tti ghi so hoac hinh thiic ke toan tren may vi tinh...

5. PhUdng phap ke toan hang ton kho

- Nguyen tac ghi nhan hang ton kho: Neu ro hang ton kho dtfdc ghi nhan theo gia goc
hoac theo gia tri thuan co the thtfc hien dude.

- PhUdng phap tinh gia tri hang ton kho cuo'i nam: Neu ro doanh nghiep ap dung
phtfdng phap nao trong bon phuong phap tinh gia tri hang ton kho (Binh quan gia quyen;
nhap trtfdc, xuat trtfdc; nhap sau, xuat trudc hay tinh theo gia dich danh).

- Phtfdng phap hach toan ke toan hang ton kho: Neu ro doanh nghiep ap dung phUdng
phap ke khai thtfdng xuyen hay phUdng phap kiem ke dinh ky.

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7. Nguyen ti c ghi nhan chi phi di vay: Neu r5 chi phi di vay ghi nhan vao chi phi tai 
chinh trong nam khi phat sinh hay duoc vo'n hoa va phan bo chi phi di vay theo phUdng
phap nao.

8. Nguyen t i c ghi nhan chi phi phai tra: Neu r5 cac khoan chi phi chua chi nhUng 
dUdc udc tinh de ghi nhan vao chi phi san xuat, kinh doanh trong nam la nhiing khoan chi
phi nao? Cd sd de xac dinh gia tri cua nhiing khoan chi phi do.

9. N gu yen tic va phUdng phap ghi nhan cac kh oan du ph on g ph ai tra:

- Nguyen tac ghi nhan du phong phai tra: Neu r5 cac khoan du phong phai tra da ghi
nhan la thoa man hay khong thoa man cac dieu kien quy dinh trong Chuan mile ke toan so'
18 "Cac khoan du phong, tai san va nd tiem tang".

- PhUdng phap ghi nhan du phong phai tra: Neu r5 cac khoan du phong phai tra du<?c
lap them (hoac hoan nhap) theo so' chenh lech Idn hdn (hoac nho hdn) gifla so' du phong phai
tra phai lap nam nay so vdi so' du phong phai tra da lap nam trudc chua sti dung dang ghi
tren so ke toan.

10. Nguyen tic ghi nhan chenh lech ty gia hoi doai: Neu ro ghi nhan theo ty gia nao?
Nguyen tic ghi nhan vao doanh thu hoac chi phi tai chinh hay ghi nhan vao vo'n chu sd huu,...

11. Nguyen tac va phUdng phap ghi nhan doanh thu:

- Doanh thu ban hang: Neu ro viec ghi nhan doanh thu ban hang cua doanh nghiep co
tuan thu day du 5 dieu kien ghi nhan doanh thu quy dinh tai Chuan mile ke toan so 14
"Doanh thu va thu nhap khac" hay khong? Doanh thu ban hang dUdc xac dinh theo gia tri
hdp ly cua cac khoan tien da thu hoac se thu dUdc theo nguyen tic ke toan don tich. Cac
khoan nhan trudc cua khach hang neu rd khong ghi nhan la doanh thu trong nam. TrUdng

hdp ban hang tra cham thi neu ro phan lai tra cham dUdc hoan lai d khoan muc "Doanh thu
chUa thUc hien" va se ghi nhan vao doanh thu hoat dong tai chinh khi den han thu dUdc
khoan tien lai nay.

- Doanh thu cung cap dich vu: Neu ro viec ghi nhan doanh thu cung cap dich vu co
tuan thu day du 04 dieu kien ghi nhan doanh thu cung cap dich vu quy dinh tai Chu^n mile
ke toan so' 14 "Doanh thu va thu nhap khac" hay khong? Phan cong viec da hoan thanh cua
dich vu cung cap dUdc xac dinh theo phUdng phap nao (trong ba phUdng phap dUdc quy dinh
tai Chuan mile ke toan so 14 noi tren).

- Doanh thu hoat dong tai chinh: Neu ro viec ghi nhan doanh thu hoat dong tai chinh
co tuan thu d&y du 02 dieu kien ghi nhan doanh thu hoat dong tai chinh quy dinh tai
Chuan mile ke toan so' 14 "Doanh thu va thu nhap khac" hay khong?

III. Thong tin bo sung cho cac khoan muc trinh bay trong Bang Can doi ke toan

- Trong phan nay, doanh nghiep phai trinh bay va phan tich chi tiet cac so' lieu da
dUdc trinh bay trong Bang Can do'i ke toan de giup ngUdi sU dung bao cao tai chinh hieu ro
hdn noi dung cac khoan muc tai san, nd phai tra va von chu sd hiiu.

- Ddn vi tinh gia tri trinh bay trong Phan III la ddn vi tinh dUdc sU dung trong Bang
Can do'i ke toan. So' lieu ghi vao cot "Dau nam" dUdc lay tvr cot "Cuo'i nam" trong Ban thuyet
minh bao cao tai chinh nam trudc. So' lieu ghi vao cot "Cuo'i nam" dUdc lap tren cd sd so' lieu
lay til:

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+ Bang Can doi ke toan nam nay;
+ So ke toan tong hdp;

+ So va the ke toan chi tiet hoac Bang tong hdp chi tiet co lien quan.

- So' thti tU cua thong tin chi tiet dUdc trinh bay trong p h in nay dUdc danh so' d in tif
Bang Can do’i ke toan tai ngay ket thue nien do ke toan nam trudc (Cot "So dau nam") va
Bang Can doi ke toan tai ngay ket thue nien do ke toan nam nay (Cot "So' cuoi nam"). Viec
danh so thii tu nay can dUdc duy tri nhat quan tif nam nay sang nam khac nh&m thuan tien
cho viec do'i chieu, so sanh.

- TrUdng hdp doanh nghiep co dieu chinh hoi to' sai sot trong yeu cua cac nam trUcic
thi phai dieu chinh so' lieu so sanh (so' lieu d cot "Dau nam") de dam bao nguyen tac co the 
so sanh va giai trinh ro dieu nay. TrUdng hdp vi ly do nao do dan den so lieu d cot "Dau
nam" khong co kha nang so sanh dUdc v6i so lieu d cot "Cuoi nam" thi dieu nay phai dUdc
neu rd trong Ban thuyet minh bao cao tai chinh.

1. T ien vd ttfdng dtfdng tien : Phan anh chi tiet tifng loai tien va tUdng dudng tien 
cua doanh nghiep theo so' dau nam va so' cuo'i nam.

So' lieu de len chi tieu nay can cii vao so chi tiet TK 111, 112, 121 (Chi tiet tUdng 
dudng tien).

2. H d n g ton kh o: Chi tieu nay phan anh chi tiet tifng loai hang ton kho cuo'i nam va 
dau nam cua doanh nghiep.

So lieu de len chi tieu nay can cii vao so' du Nd cua cac TK 152, TK 153, TK 154, TK
155, TK 156 va TK 157 tren So Cai hoac Nhat ky - So Cai.

3. T inh h in h tang, g ia m tdi sa n co d in h htfu h in h : Chi tieu nay phan anh tinh 
hinh tang, giam TSCD hiitu hinh theo nhom, TSCD theo nguyen gia, gia tri hao mon luy ke
va gia tri con lai.

So'lieu de ghi vao chi tieu nay can cii vao so chi tiet TSCD.

4. Tinh h in h tang, g ia m tdi sa n co d in h vo h in h : Chi tieu nay phan anh tinh hinh 
tang, giam TSCD vo hinh theo nhom, TSCD vo hinh theo nguyen gia, gia tri hao mon luy ke
va gia tri con lai.

So lieu de ghi vao chi tieu nay can cii tren so chi tiet tai san co' dinh.

5. Tinh h inh tang, g ia m ca c k h oa n da u ttf vao ddn vi k h a c: Phan anh chi tiet tinh 
hinh tang, giam cac khoan dau tu tai chi'nh ngan han, dai han theo tifng noi dung dau tu.

So' lieu de len chi tieu nay can cii tren so chi tiet TK 121 va 221.

6. T h u e vd c a c k h o a n p h a i n op N h a ntfdc: Phan anh chi tiet theo tifng loai thue 
ma doanh nghiep phai thifc hien trong nam.

So lieu de ghi vao chi tieu nay can cii tren so chi tiet TK 333.

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IV. Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao ket qua
hoat dong kinh doanh

- Trong phan nay, doanh nghiep phai trinh bay va phan tich chi tiet cac so' lieu da 
dUdc the hien trong Bao cao ket qua hoat dong kinh doanh de giup ngUdi s\l dung bao cao 
tai chinh hieu ro hdn noi dung cua cac khoan muc doanh thu, chi phf.

- Ddn vi tinh gia tri trinh bay trong Phan IV la ddn vi tinh dUdc svf dung trong Bao cao
ket qua hoat dong kinh doanh. So' lieu ghi vao cot "Nam trUdc" dUdc lay tit Ban thuyet minh 
bao cao tai chinh nam trudc. So' lieu ghi vao cot "Nam nay" dUdc lap tren cd sd so lieu lay tir:

+ Bao cao ket qua hoat dong kinh doanh nam nay;

+ So ke toan tong hdp;

+ So va th e ke toan chi tie t hoac Bang tong hdp chi tie t co lien quan.

8. Chi tiet doanh thu vd thu nhap khac

Chi tieu nay phan anh chi tiet doanh thu trong nam cua doanh nghiep theo tifng hoat 
dong tao ra doanh thu va thu nhap.

9. Dieu chinh cac khoan tang, giam thu nhap chiu thue TNDN

Can cii vao quy dinh cua Luat thue TNDN cuo'i nam ke toan doanh nghiep xac dinh 
cac khoan thu nhap khong phai chiu thue, chi phi khong dUdc trif vao thu nhap chiu thue 
va so' lo cua cac nam trudc dUdc phep trif vao ldi nhuan de xac dinh khoan thu nhap chiu 
thue cua doanh nghiep.

10. Chi phi san xuat, kinh doanh theo yeu to: Chi tieu nay phan anh so chi phi 
san xuat, kinh doanh phat sinh trong nam chi tiet theo 5 yeu to' sau: Chi phi nguyen lieu, 
vat lieu; Chi phi nhan cong; Chi phi kha'u hao TSCD; Chi phi dich vu mua ngoai va chi phi 
khac bang tien.

- Chi tieu "Chi phi san xuat kinh doanh theo yeu to": Can cti vao chi phi san xuat, 
kinh doanh theo tifng yeu to' phat sinh trong nam de ghi vao cot "Nam nay" d tifng chi tieu 
phu hdp. So' lieu de ghi vao chi tieu nay dUdc can cii vao so ke toan chi tiet cua cac tai khoan 
chi phi: TK 154, 631, 642, 142, 242,...

Cac nganh san xuat dac thu thi yeu to' chi phi co the khac nhau, hoac dUdc cu the 
hoa yeu to'"Chi phi dich vu mua ngoai", "Chi phi khac bang tien".

- So' thii tu cua thong tin chi tiet dUdc trinh bay trong phan nay dUdc danh so' dan tif 
Bao cao ket qua hoat dong kinh doanh nam trudc (Cot "Nam trudc") va bao cao ket qua hoat

dong kinh doanh nam nay (Cot "Nam nay"). Viec danh so' thii tu nay can dUdc duy tri nhat 
quan tif nam nay sang nam khac nham thuan tien cho viec doi chieu, so sanh.

- TrUdng hdp vi ly do nao do dan den so' lieu d cot "Dau nam" khong co kha nang so 
sanh dUdc vdi so' lieu d cot "Cuo'i nam" thi dieu nay phai dUdc neu rd trong Ban thuyet minh 
bao cao tai chinh.

V. Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao litu chuyen
tien te

- Trong phan nay, doanh nghiep phai trinh bay va phan tich cac so' lieu da dUdc the 
hien trong Bao cao ltfu chuyen tien te de giup ngudi svf dung hieu rd hdn ve cac yeu to' anh 
htfdng den lUu chuy§n tien trong nam cua doanh nghiep.

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- Ddn vi ti'nh gia tri trinh bay trong Phan V la ddn vi ti'nh dtfdc suf dung trong Bao cao 
ltfu chuyen tien to. So lieu ghi vao cot "Nam trtfdc" dtfdc lay ttf Ban thuyet minh bao cao tai
chi'nh nam trtfdc; So lieu ghi vao cot "Nam nay" dUdc lap tren cd sd so lieu lay ttf:

+ Bao cao ltfu chuyen tien te nam nay;
+ So ke toan tong hdp;

+ So va the ke toan chi tiet hoac Bang tong hdp chi tiet co lien quan.

VI. Nhi/ng thong tin khac

- Trong phan nay, doanh nghiep phai trinh bay nhtfng thong tin quan trong khac (Neu 
cd) ngoai nhtfng thong tin da trinh bay trong cac phan tren nham cung cap thong tin mo ta 
bang ldi hoac so' lieu theo quy dinh cua cac chuan muc ke toan cu the nham giup cho ngUdi sti 
dung hieu bao cao tai chi'nh cua doanh nghiep da dtfdc trinh bay trung thUc, hdp ly.

- Khi trinh bay thong tin thuyet minh d phan nay, tuy theo yeu cau va dac diem thong 
tin theo quy dinh ttf diem 1 den diem 7 cua phan nay, doanh nghiep cd the dtfa ra bieu mau 
chi tiet, cu the mot cach phu hdp va nhtfng thong tin so sanh can thiet.

- Ngoai nhtfng thong tin phai trinh bay theo quy dinh ttf Phan III den Phan VI, doanh 
nghiep dtfdc trinh bay them cac thong tin khac neu xet thay c£n thiet cho ngUdi sti dung bao 
cao tai chinh cua doanh nghiep.

5. BANG CAN DOI T M KHOAN (MAU SO F 01 - DNN)

Bang can doi tai khoan la phu bieu cua bao cao tai chinh gtii cho cd quan thue, dung de 
phan anh tong quat sd hien cd dau nam, so' phat sinh tang, giam trong nam va so' hien cd cuoi 
nam dtfdc phan loai theo tai khoan ke toan ctia cac loai tai san, nguon vo'n chti sd htfu, nd phai 
tra, doanh thu, thu nhap khac, chi phi va ket qua hoat dong kinh doanh ctia doanh nghiep.

Cot 1 "So' hieu tai khoan"- Cot nay ghi so' hieu ctia tting tai khoan ca'p 1 (hoac ca tai 
khoan ca'p 1 va tai khoan cap 2) doanh nghiep sti dung trong nam bao cao.

Cot 2 "Ten tai khoan"- Cot nay ghi ten ctia tting tai khoan theo thti ttf tting loai ma 
doanh nghiep dang sti dung.

Cot 3, 4 "So' dtf dau nam" - Cot 3 va cot 4 dting de phan anh so' dtf Nd dlu nam va dtf 
Cd d£u nam theo tting tai khoan.

So' lieu de ghi vao cot 3, 4 "So' du dau nam" dtfdc can cti vao So Cai hoac Nhat ky - So 
Cai, hoac can cti vao so lieu ghi d cot 7, cot 8 ctia Bang can do'i tai khoan nam trtfdc.

Cot 5, 6 "So' phat sinh trong nam" - Cot 5 va cot 6 dting de phan anh so' phat sinh ben 
Nd, so' phat sinh ben Cd ctia tting tai khoan trong nam bao cao.

So' lieu de ghi vao cot 5 va cot 6 dUdc can cti vao tong so' phat sinh ben Nd va tong so' phat 
sinh ben Cd ctia tting tai khoan ghi tren So’ Cai hoac Nhat ky - So’ Cai trong nam bao cao.

Cot 7, 8 "So' dtf cuo'i nam"- Cot 7 va cot 8 dting de phan anh so' du Nd cuoi nam va so' 
dtf Cd cuo'i nam theo ttfng tai khoan ctia nam bao cao.

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Bang can doi tai khoan dUdc dung cho cac Hdp tac xa de phan anh mot cach tong hdp 
tinh hinh vo'n, nguon von va qua trinh hoat dong tai chinh cua Hdp tac xa trong mot ky ke 
toan nam thay the' cho Bang can do'i ke toan.

Cot 1 "So' hieu tai khoan"- Cot nay ghi so hieu cua tting tai khoan cap 1 (hoac ca tai 
khoan ca'p 1 va tai khoan ca'p 2) doanh nghiep sti dung trong nam bao cao.

Cot 2 "Ten tai khoan"- Cot nay ghi ten ctia ttfng tai khoan theo thtf tu tting loai ma 
doanh nghiep dang sti dung.

Cot 3, 4 "So du ddu nam" - Cot 3 va cot 4 dung de phan anh so' du Nd dau nam va du 
Co d£u n&m theo tting tai khoan.

So lieu de ghi vao cot 3, 4 "So du dau nam" dUdc can cti vao So Cai hoac Nhat ky - So 
Cai, hoSc can cti vao so lieu ghi cl cot 7, cot 8 ctia Bang can do'i tai khoan nam trtfcic.

Cot 5, 6 "So' phat sinh trong nam" - Cot 5 va cot 6 dting de phan anh so phat sinh ben 
Nd, so' phat sinh ben Co ctia tting tai khoan trong nam bao cao.

So lieu de ghi vao cot 5 va cot 6 dtfdc can cii vao tong so' phat sinh ben Nd va tong so' phat 
sinh ben Co ctia tting tai khoan ghi tren So Cai hoac Nhat ky - So Cai trong nam bao cao.

Cot 7, 8 "So' du cuoi nam" - Cot 7 va cot 8 dting de phan anh so' du Nd cuo'i nam va so 
du Co cuo'i nam theo tting tai khoan ctia nam bao cao.

So lieu ghi vao cot 7 va cot 8 dtfdc tinh nhu sau:

So du cuoi nam = So du dau nam + So phat sinh tang - So phat sinh giam.
7. Bao Cao Ket Qua Hoat Dong KINH DOANH (Dting CHO Hdp Tac Xa)

Noi dung va phtfdng phap lslp bao cao nay sti dung theo noi dung va phUdng phap lap 
bao cao ctia Mau so B02 - DNN (pMn 2).

7. BAN THUYET MINH BAO CAO TAl CHINII (MAU SO B09-DNN/HTX)

7.1. Muc dich cua Ban thuyet minh bao cao tdi chinh:

Ban thuyet minh bao cao tai chinh la mot bo phan hdp thanh khong the tach rdi ctia 
bad cao tai chinh Hdp tac xa dting de mo ta mang tinh ttfdng thuat hoac phan tich chi tiet 
cac thong tin so' lieu da dtfdc trinh bay trong Bang Can do'i tai khoan, Bao cao ket qua hoat 
dong kinh doanh cung nhtf cac thong tin can thiet khac theo yeu cau quan ly cung nhtf cong 
khai Bao cao tai chinh. Ban thuyet minh bao cao tai chinh cung co the trinh bay nhtfng 
thong tin khac neu Hop tac xa xet tha'y can thiet cho viec trinh bay trung thtfc, hdp ly bao 
cao tai chinh.

7.2. Nguyen tac lap vd trinh bay Ban thuyet minh bao cao tdi chinh

(1). Khi lap bao cao tai chinh nam, Hdp tac xa phai lap Ban thuyet minh bao cao tai 
chinh theo dung quy dinh va htfdng dan tai Che do bao cao tai chinh nay.

(2). Ban thuyet minh bao cao tai chinh ctia Hdp tac xa phai trinh bay nhtfng noi dung 
dudi day:

6. BANG CAN DOI TAI KHOAN (MAU SO BOI- DNN/HTX)

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+ Cac thong tin ve cd sd l&p va trinh bay bao cao tai chinh va cac chinh sach ke toan 
cu the dUdc chon va ap dung doi vdi cac giao dich va cac su kien quan trong;

+ Cung cap thong tin bo sung chua dUdc trinh bay trong cac bao cao tai chinh khac, 
nhung lai cin thiet cho viec trinh bay trung thUc va hdp ly tinh hinh tai chinh cua Hdp tac 
xa cung nhu cong khai Bao cao tai chinh cho cac xa vien.

(3). Ban thuyet minh bao cao tai chinh phai dUdc trinh bay mot cach co he thong.

7.3. Ca sd lap Ban thuyet minh bao cao tdi chinh

- Can cii vao Bang can doi tai khoan, Bao cao ket qua hoat dong kinh doanh nam bao cao;
- Can c\i vao so ke toan tong hdp;

- Can cii vao so, the ke toan chi tiet hoac bang tong hdp chi tiet co lien quan;
- Can cii vao Ban thuyet minh bao cao tai chinh nam trudc;

- Can cii vao tinh hinh thue te cua Hdp tac xa va cac tai lieu lien quan khac.

7.4. Noi dung vd phtfctng phap lap cac chi tieu
I. Dac diem hoat dong cua Hap tac xa

Trong phan nay Hdp tac xa neu ro:

(1). Linh vUc kinh doanh: Neu ro la san xuat cong nghiep, kinh doanh thudng mai, dich
vu, xay lap hoac tong hdp nhieu linh vUc kinh doanh.

(2). Tong sd xa vien: Neu so' liidng lao dong binh quan trong nam cua Hdp tac xa ke ca 
lao dong la xa vien Hdp tac xa va lao dong thue ngoai.

(3). Dac diem hoat dong cua Hdp tac xa trong nam tai chinh cd anh hudng den bao cao 
tai chinh: Neu ro nhufng sii kien ve moi trudng phap ly, dien bien thi trudng, dac diem hoat 
dong kinh doanh, quan ly, tai chinh, thay doi quy mo... cd anh hudng den bao cao tai chinh 
cua Hdp tac xa.

II. Chinh sach he toan dp dung tai Hap tac xa

1. Ky ke toan nam ghi ro ky ke toan nam theo nam dUdng lich bat d l u tii ngay 01/01/... 
den 31/12/... Neu Hdp tac xa cd nam tai chinh khac vdi nam dudng lich th i ghi ro ngay bat dau 
va ngay ket thue ky ke toan nam.

2. Ddn vi tien te su dung trong ke toan: ghi x'o la Dong Viet Nam, hoac mot ddn vi tien te 
khac dUdc lua chon theo quy dinh cua Luat Ke toan.

3. Che do ke toan ap dung: Neu ro Hdp tac xa dang ap dung che do ke toan doanh 
nghiep nho va viia.

4. Hinh thiic ke toan ap dung: Neu rd hinh thiic ke toan doanh nghiep ap dung la 
Nhat ky chung, Chiing ttf ghi so hoac hinh thiic ke toan tren may vi tinh...

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- Trong phan nay, Hdp tac xa phai trinh bay va phan tich chi tiet cac so' lieu da dtfdc 
trinh bay trong Bang Can doi tai khoan de giup ngUdi sU dung bao cao tai chinh hieu ro hdn 
noi dung cac khoan muc tai san, nd phai tra va vo'n chu sd htfu.

- Ddn vi ti'nh gia tri trinh bay trong Phan III la ddn vi ti'nh dUdc sU dung trong Bang 
Can do'i tai khoan.

1. Tinh hinh tang, giam tdi san co dinh: Chi tieu nay phan anh tinh hinh tang, 
giam TSCD theo nhom, TSCD theo nguyen gia, gia tri hao mon luy ke va gia tri con lai.

So' lieu de ghi vao chi tieu nay can ctf vao so chi tiet TSCD.

2. Tinh h in h n g p h a i thu, p h a i trd cu a H gp ta c x a : Phan anh tinh hinh nd phai 
thu, nd phai tra cua Hdp tac xa hien con den cuo'i nam.

2.1. N g phai thu: Phan anh so con phai thu cua cac ho xa vien ve tien tam tfng, tien 
vay cua Hdp tac xa,... phai thu cua khach hang ben ngoai Hdp tac xa ve mua san pham, 
hang hoa, dich vu va cac khoan phai thu khac den cuo'i nam chua thanh toan.

So' lieu de ghi vao cot 1 can ctf tren so chi tiet cac tai khoan 131, 138 va 141.

Cot 2: Ghi ro tinh trang cua ttfng khoan nd phai thu nhu: Kho doi, khong co kha 
nang doi,...

2.2. N gp h ai trd: Phan anh so' nd con phai tra hien co den cuo'i nam bao cao, gom: Phai 
tra cho ngUdi ban, phai tra nd vay Ngan hang, vay cac do'i tUdng khac va phai tra khac.

- Phai trd cho ngiidi ban: Phan anh so' nd Hdp tac xa phai tra ve tien mua vat ttf, hang 
hoa, dich vu cho nhtfng ngUdi ban ben ngoai Hdp tac xa. So' lieu de ghi vao cot 1 cua chi tieu 
nay can ctf tren so chi tiet TK 331 - Phai tra cho ngUdi ban.

- Phai trd cho xa vien: Phan anh so' nd Hdp tac xa con phai tra cho xa vien Hdp tac xa 
ve cac khoan lUdng, thudng,... tinh den cuo'i nam bao cao.

So' lieu de ghi vao cot 1 cua chi tieu nay can ctf tren so chi tiet TK 334 - Phai tra cho 
ngudi lao dong.

- Phai trd nd vay: Phan anh so nd Hdp tac xa vay ngan hang, vay cac doi tUdng khac tinh 
den cuoi nam chua tra hoac chua den han tra. Phai tra nd vay dUdc bao cao chi tiet theo:

+ Vay ngan han: Can ctf tren so chi tiet TK 311, 315 de len so' lieu d cot 1.
+ Vay dai han: Can ctf tren so chi tiet TK 3411, 3433 de len so' lieu d cot 1.

- Phai trd khac: Phan anh so' nd phai tra khac cua Hdp tac xa tinh den cuo'i nam bao 
cao Hdp tac xa chua tra.

So lieu de ghi vao cot 1 cua chi tieu nay can ctf tren so chi tiet cac TK 333, 338, 3412, 
3414,...

3. Tinh hinh tang, giam nguon von chu sd hilu: Chi tieu nay phan anh tinh hinh 
tang, giam nguon vo'n chu sd htfu theo ttfng noi dung vo'n.

Cd sd so' lieu de lap chi tieu nay can ctf tren so chi tiet cac TK 411, 418 va 421.

III. Thong tin chi tiet mot so cac khoan muc

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4. Chi tiet doanh thu, thu nhap khac vd chi phi:

Chi tieu nay phan anh chi tiet doanh thu va chi phi trong nam bao cao theo timg hoat 
dong va tong cong cua toan Hdp tac xa cung nhtf ket qua kinh doanh, so thue TNDN phai 
nop va phan chia ldi nhuan sau thue:

- So' lieu de ghi vao chi tieu doanh thu, can ctf vao so chi tiet tai khoan 511, 515.
- So' lieu de ghi vao chi tieu thu nhap khac, can ctf vao so chi tiet tai khoan 711.

- So lieu de ghi vao chi tieu chi phi, can ctf vao so chi tiet tai khoan 154 (ho&c 631), 
635, 811.

- So lieu de ghi vao chi tieu gia von cua san pham, hang hoa xuat ban trong n&m, cSn

ctf vao so chi tiet TK 632.

- So' lieu de ghi vao chi tieu chi phf quan ly kinh doanh, can ctf vao so chi tiet TK 642.
- So' lieu de ghi vao chi tieu ldi nhuan trudc thue dUdc tfnh nhu sau: VT = I + I I - I V - V
- So' lieu de ghi vao chi tieu chi phf thue' TNDN, can ctf vao so chi tiet tai khoan 3334 
hoac TK 821.

- So lieu de ghi vao chi tieu ldi nhuan sau thue can ctf vao so chi tiet TK 421.

IV. Danh gid tong quat cac chi tieu vd cac kien nghi:

- Trong phan nay, Hdp tac xa phai trinh bay nhtfng thong tin quan trong khac (Neu 
co) ngoai nhtfng thong tin da trinh bay trong cac phan tren nhfim cung cap thong tin mo ta 
bang ldi hoac so' lieu nham giup cho ngUdi su dung hieu bao cao tai chfnh cua Hdp tac xa da 
dtfdc trinh bay trung thUc, hdp ly.

- Khi trinh bay thong tin thuyet minh d phan nay, tuy theo yeu cau va dac diem thong 
tin theo quy dinh ttf diem 1 den diem 7 cua phan nay, Hdp tac xa co the dua ra bieu mlu 
chi tiet, cu the mot cach phu hdp va nhtfng thong tin so sanh can thiet.

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QUOC HOI CONG HOA XA HOI CHU N G H lA VIET NAM

Luat so: 78/2006/QH11 Doc lap - Tif do - Hanh phuc

QUOC HOI

NUOC CONG HOA XA HOI CHU NGHIA VIET NAM 
KHOA XI, KY HOP THU 10

(TCf ngay 17 thang 10 den ngay 29 thang 11 nam 2006)

LUAT

QUAN LY THUE

Can cii vao Hien phap nude Cong hoa xa hoi chu nghia Viet Nam nam 1992 da du'dc
siia doi, bo sung theo Nghi quyet so 51 /2001 /QH10 ngay 25 thang 12 nam 2001 cua Quoc
hoi khoa X, ky hop thii 10;

Luat nay quy dinh ve quan ly thue.

Chifdng I

NHUNG QUY OjNH CHUNG
Dieu 1. Pham vi dieu chinh

Luat nay quy dinh viec quan ly cac loai thue, cac khoan thu khac thuoc ngan sach nha
nifdc do cd quan quan ly thue quan ly thu theo quy dinh cua phap luat.

Dieu 2. Doi tudng ap dung
1. Ngifdi nop thue:

a) To chtfc, ho gia dinh. ca nhan nop thue theo quy dinh cua phap luat ve thue;

b) To chtfc, ho gia dinh, ca nhan nop cac khoan thu khac thuoc ngan sach nha nUdc (sau
day goi chung la thue) do co' quan quan ly thue quan ly thu theo quy dinh cua phap luat;

c) To chtfc, ca nhan khau tru' thue; to chtfc. ca nhan lam thu tuc ve thue thay ngtfdi
nop thue.

2. Cd quan quan ly thue:

a) Cd quan thue gom Tong cuc thue. Cue thue, Chi cuc thue;

b) Cd quan hai quan gom Tong cuc hai quan. Cue hai quan, Chi cuc hai quan.
3. Cong chtfc quan ly thue gom cong chtfc thue. cong chtfc hai quan.

4. Cd quan nha nifdc. to chtfc, ca nhan khac co lien quan den viec thtfc hien phap luat
ve thue.

Dieu 3. Noi dung quan ly thue

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4. Quan ly thong tin ve ngifdi nop thue.
5. Kiem tra thue, thanh tra thue.

6. Ctfdng che thi hanh quyet dinh hanh chfnh thue.
7. Xtf ly vi pham phap luat ve thue.

8. Giai quyet khieu nai, to"cao ve thue.
Dieu 4. Nguyen tac quan ly thue

1. Thue la nguon thu chu yeu cua ngan sach nha ntfdc. Nop thue theo quy dinh cua
phap luat la nghia vu va quyen ldi cua moi to chtfc, ca nhan. Co quan, to chtfc. ca nhan co
trach nhiem tham gia quan ly thue.

2. Viec quan ly thue dtfdc thtfc hien theo quy dinh cua Luat nay va cac quy dinh khac
cua phap luat co lien quan.

3. Viec quan ly thue phai bao dam cong khai, minh bach, binh dang; bao dam quyen
va ldi fch hdp phap cua ngtfdi nop thue.

Dieu 5. Giai thfch tif ngtf

Trong Luat nay, cac tu: ngtf dtfdi day dtfdc hieu nhtf sau:

1. Dai dien cua ngtfdi nop thue' la dai dien theo phap luat hoac dai dien theo uy quyen
thay mat ngtfdi nop thue thtfc hien mot so' thu tuc ve thue.

2. Tru sd cua ngtfdi nop thue la dia diem ngtfdi nop thue tien hanh mot phan hoac
toan bo hoat dong kinh doanh, bao gom tru sd chfnh, chi nhanh, ctfa hang, ndi san xuat,
ndi de hang hoa, ndi de tai san dung cho san xuat, kinh doanh; ndi ctf tru hoac noi phat
sinh nghia vu thue doi vdi ngtfdi nop thue khong co hoat dong kinh doanh.

3. Ma so' thue la mot day so". chtf cai hoac ky ttf khac do cd quan quan ly thue cap cho
ngtfdi nop thue dung de quan ly thue.

4. Ky tfnh thue la khoang thdi gian de xac dinh so" tien thue" phai nop ngan sach nha
ntfdc theo quy dinh cua phap luat ve thue.

5. Td khai thue la van ban theo mau do Bo Tai chfnh quy dinh dtfdc ngtfdi nop thue" stf
dung de ke khai cac thong tin nham xac dinh so" thue" phai nop. Td khai hai quan dtfdc sii
dung lam td khai thue" doi vdi hang hoa xuat khau, nhap khau.

6. Ho sd thue" la ho sd clang ky thue, khai thue", hoan thue", mien thue, giam thue". xoa
nd tien thue", xoa nd tien phat.

7. Khai quyet toan thue la viec xac dinh so thue phai nop cua nam tfnh thue" hoac thdi
gian ttf dau nam tfnh thue" den khi cham dtft hoat dong phat sinh nghia vu thue hoac thdi
gian tfnh ttf khi phat sinh den khi cham dtft hoat dong phat sinh nghia vu thue theo quy
dinh cua phap luat.

8. Hoan thanh nghia vu nop thue" la viec nop du so" tien thue" phai nop, so' tien phat vi pham
phap luat ve thue".

9. Ctfdng che thi hanh quyet dinh hanh chfnh ve thue" la viec ap dung cac bien phap
quy dinh tai Luat nay va cac quy dinh khac cua phap luat co lien quan buoc ngtfdi nop thue
phai nop du tien thue, tien phat vao ngan sach nha ntfdc.

Dieu 6. Quyen cua ngtfdi nop thue

1. Dtfdc htfdng dan thtfc hien viec nop thue"; cung cap thong tin, tai lieu de thtfc hien
nghia vu, quyen ldi ve thue".

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2. Yeu cau cd quan quan ly thue giai thich ve viec tinh thue, an dinh thue; yeu c&u cd
quan, to chtic giam dinh so'ludng, chat ludng, chung loai hang hoa xuat kh&u, nhap khau.

3. Dude giu bi mat thong tin theo quy dinh cua phap luat.

4. Hudng cac Uu dai ve thue, hoan thue theo quy dinh cua phap luat ve thue.
5. Ky hdp dong vdi to chiic kinh doanh dich vu lam thu tuc ve thue.

6. Nhan van ban ket luan kiem tra thue, thanh tra thue cua cd quan quan ly thue; yeu
cau giai thich noi dung ket luan kiem tra thue, thanh tra thue; bao lUu y kien trong bien
ban kiem tra thue, thanh tra thue.

7. DUdc boi thudng thiet hai do cd quan quan ly thue, cong chiic quan ly thue gay ra
theo quy dinh cua phap luat.

8. Yeu cau cd quan quan ly thue xac nhan viec thUc hien nghia vu nop thue cua minh.
9. Khieu nai, khdi kien quyet dinh hanh chinh, hanh vi hanh chinh lien quan den
quyen va ldi ich hdp phap cua minh.

10. Td cao cac hanh vi vi pham phap luat cua cong chilc quan ly thue va to chutc, ca
nhan khac.

D ieu 7. Nghia vu cua ngudi nop thue'

1. Dang ky thue, sti dung ma so' thue theo quy dinh cua phap luat.

2. K hai thue chinh xac, trung thUc, day du va nop ho sd thue dung thdi han; chiu trach
nhiem trudc phap luat ve tinh chinh xac, trung thUc, day du cua ho sd thue.

3. Nop tien thue day du, dung thdi han, dung dia diem.

4. Chap hanh che dd ke toan, thong ke va quan ly, sti dung hoa ddn, chting tif theo quy
dinh ctia phap luat.

5. Ghi chep chinh xac, trung thtfc, day du nhiing hoat dong phat sinh nghia vu thue,
kha'u trti thue va giao dich phai ke khai thong tin ve thue.

6. Lap va giao hoa ddn, chting tti cho ngudi mua theo dung so' ltfdng, chting loai, gia tri
thtfc thanh toan khi ban hang hoa, cung cap dich vu theo quy dinh ctia phap luat.

7. Cung cap chinh xac, day dti, kip thdi thong tin, tai lieu lien quan den viec xac dinh
nghia vu thue, so' hieu va noi dung giao dich ctia tai khoan md tai ngan hang thudng mai, to
chtic tin dung khac; giai thich viec tinh thue, khai thue, nop thue theo yeu cau cua cd quan
quan ly thue.

8. Chap hanh quyet dinh, thong bao, yeu cau ctia cd quan quan ly thue, cong chtic
quan ly thue theo quy dinh cua phap luat.

9. Chiu trach nhiem thtfc hien nghia vu thue theo quy dinh cua phap luat trong
trudng hdp ngudi dai dien theo phap luat hoac dai dien theo tiy quyen thay mat ngudi nop
thue thtfc hien thu tuc ve thue sai quy dinh.

D ieu 8. Trach nhiem ctia cd quan quan ly thue

1. Td chtic thtfc hien thu thue theo quy dinh cua phap luat.

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4. Gitf bi mat thong tin cua ngtfdi nop thue theo quy dinh cua Luat nay.

5. Thtfc hien viec mien thue, giam thue', xoa nd tien thue, xoa nd tien phat. hoan thue
theo theo quy dinh cua Luat nay va cac quy dinh khac cua phap luat ve thue.

6. Xac nhan viec thtfc hien nghia vu thue cua ngtfdi nop thue' khi co de nghi theo quy
dinh cua phap luat.

7. Giai quyet khieu nai, to cao lien quan den viec thtfc hien phap luat ve thue theo
tham quyen.

8. Giao ket luan, bien ban kiem tra thue', thanh tra thue cho do'i ttfdng kiem tra thue,
thanh tra thue va giai thich khi co yeu cau.

9. Boi thtfdng thiet hai cho ngtfdi nop thue theo quy dinh cua Luat nay.

10. Giam dinh de xac dinh so' thue phai nop cua ngtfdi nop thue theo yeu cau cua cd
quan nha ntfdc cd tham quyen.

Dieu 9. Quyen han cua cd quan quan ly thue

1. Yeu cau ngtfdi nop thue cung cap thong tin, tai lieu lien quan den viec xac dinh

nghia vu thue, so hieu, noi dung giao dich cua cac tai khoan dtfdc md tai ngan hang thtfdng
mai, to chtfc tin dung khac va giai thich viec tinh thue, khai thue, nop thue.

2. Yeu cau to chtfc, ca nhan cd lien quan cung cap thong tin, tai lieu lien quan den viec
xac dinh nghia vu thue' va phoi hdp vdi cd quan quan ly thue de thtfc hien phap luat ve thue.

3. Kiem tra thue, thanh tra thue.
4. An dinh thue.

5. Ctfdng che thi hanh quyet dinh hanh chi'nh ve thue.

6. Xtf phat vi pham phap luat ve thue theo tham quyen; cong khai tren phtfdng tien
thong tin dai chung cac trtfdng ho'p vi pham phap luat ve thue.

7. Ap dung bien phap ngan chan va bao dam viec xtf ly vi pham phap luat ve thue theo
quy dinh cua phap luat.

8. Uy nhiem cho cd quan, to chtfc, ca nhan thu mot so' loai thue vao ngan sach nha
ntfdc theo quy dinh cua Chinh phu.

Dieu 10. Trach nhiem cua Bo Tai chinh trong quan ly thue

1. Thtfc hien quan ly nha ntfdc ve thue theo quy dinh cua phap luat.
2. Chi dao thtfc hien quan ly thue theo quy dinh cua Luat nay.
3. Chi dao lap va thtfc hien dtf toan thu ngan sach nha ntfdc.
4. Kiem tra, thanh tra viec thtfc hien phap luat ve thue.

5. Xtf ly vi pham va giai quyet khieu nai, to eao lien quan den viec thtfc hien phap
luat ve thue theo tham quyen.

D ieu 11. Trach nhiem cua Hoi dong nhan dan, Uy ban nhan dan cac cap trong viec
quan ly thue

1. Hoi ddng nhan dan cac cap trong pham vi nhiem vu, quyen han cua minh quyet dinh
nhiem vu thu ngan sach hang nam va giam sat viec thtfc hien phap luat ve thue.

2. Uy ban nhan dan cac cap trong pham vi nhiem vu, quyen han cua minh cd trach nhiem:

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a) Chi dao cac cd quan co lien quan tai dia phtfdng phoi hdp vdi cd quan quan ly thue
lap dtf toan thu ngan sach nha ntfdc va to chtfc thtfc hien nhiem vu thu ngan sach nha ntfdc
tren dia ban;

b) Kiem tra viec thtfc hien phap luat ve thue;

c) Xtf ly vi pham va giai quyet khieu nai, to' cao lien quan den viec thtfc hien phap luat ve
thue theo tham quyen.

D ie u 12. Hoi dong ttf van thue xa, phtfdng, thi trail

1. Hoi ddng ttf van thue xa, phtfdng, thi tran do Chu tich Uy ban nhan dan quan.
huyen, thi xa, thanh pho' thuoc tinh quyet dinh thanh lap theo de nghi cua Chi cuc trtfdng
Chi cuc thue quan ly thue tai dia ban xa, phtfdng, thi tran.

2. Hoi ddng ttf van thue xa, phtfdng, thi tran gom cd:

a) Dai dien Uy ban nhan dan, Mat tran To quoc, Cong an xa, phtfdng. thi tran;
b) Dai dien cac ho gia dinh, ca nhan kinh doanh;

c) Dai dien Chi cuc thue quan ly dia ban xa, phtfdng, thi tran.

Hoi ddng ttf van thue xa, phtfdng, thi tran do Chu tich hoac Pho Chu tich Uy ban nhan
dan xa, phtfdng, thi tran lam chu tich.

3. Hoi ddng ttf van thue xa. phtfdng, thi tran cd nhiem vu ttf van cho cd quan thue ve
mtic thue cua cac ho, gia dinh, ca nhan kinh doanh tren dia ban, bao dam dung phap luat,
dan chu, cong khai, cong bSiig, hdp ly. Noi dung ttf van phai dtfdc ghi nhan bang bien ban
cuoc hop cua Hoi ddng.

4. Bo trtfdng Bo Tai chi'nh quy dinh ve hoat dong cua Hoi ddng ttf van thue xa,
phtfdng, thi trail.

D ie u 13. Tracli nhiem cua cac cd quan khac cua Nha ntfdc trong viec quan ly thue
1. Cac cd quan khac cua Nha ntfdc cd trach nhiem tuyen truyen, pho bien, giao due
phap luat ve thue; phoi hdp vdi cd quan quan ly thue' trong viec quan ly thue; tao dieu kien
thuan ldi cho ngtfdi nop thue thtfc hien nghia vu thue.

2. Cd quan dieu tra, Vien kiem sat. Toa an trong pham vi nhiem vu, quyen han cua
minh cd trach nhiem khdi to', dieu tra, truy to', xet xii kip thdi, nghiem minh tdi pham vi
pham phap luat ve thue theo quy dinh cua phap luat va thong bao tien do, ket qua xtf ly vu
viec cho cd quan quan ly thue.

D ie u 14. Trach nhiem cua Mat tran To quo'c Viet Nam, td chtfc chi'nh tri xa hoi - nghe
nghiep, td chtfc xa hoi, td chtfc xa hoi - nghe nghiep trong viec tham gia quan ly thue

1. Mat tran To quoc Viet Nam va cac td chtfc thanh vien cua Mat tran td chtfc dong
vien nhan dan, giao due hoi vien nghiem chinh thi hanh phap luat ve thue; phe phan cac
hanh vi vi pham phap luat ve thue.

2. Td chtfc chinh tri xa hoi - nghe nghiep, td chtfc xa hoi, td chtfc xa hoi - nghe nghiep
phoi hdp vdi cd quan quan ly thue trong viec tuyen truyen, pho bien. giao due phap luat ve

thue den cac hoi vien.

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D ie u 15. Trach nhiem cua cd quan thong tin, bao chi trong viec quan ly thue
1. Tuyen truyen, pho bien chinh sach, phap luat ve thue.

2. N eu gUdng to chtic, ca nhan thUc hien tot phap luat ve thue.
3. Phan anh va phe phan cac hanh vi vi pham phap luat ve thue.

D ie u 16. Trach nhiem cua to chtic, ca nhan khac trong viec tham gia quan ly thue
1. Cung cap thong tin lien quan den viec xac dinh nghia vu thue theo de nghi cua cd
quan quan ly thue.

2. Phoi hdp thUc hien cac quyet dinh xti ly vi pham phap luat ve thue.
3. To giac cac hanh vi vi pham phap luat ve thue.

4. Yeu cau ngUdi ban hang, ngUdi cung cap dich vu phai giao hoa ddn, chting tti ban hang
hoa, dich vu dung so' ludng, chung loai, gia tri thUc thanh toan khi m ua han g hoa, dich vu.

D ie u 17. Hdp tac quo'c te ve quan ly thue

Theo chtic nang va quy dinh cua phap luat, trong pham vi tham quyen dUdc phan cap,
cd quan quan ly thue co trach nhiem:

1. ThUc hien quyen, nghia vu va bao dam ldi ich cua Cong hoa xa hoi chu nghia Viet
Nam theo cac dieu Udc quo'c te ma Cong hoa xa hoi chu nghia Viet Nam la thanh vien;

2. D am phan, ky ket va to chtic thUc hien thoa thuan quoc te song phUdng vdi cd quan
quan ly thue cac nude;

3. To chtic khai thac, trao doi thong tin va hdp tac nghiep vu vdi cd quan quan ly thue

cac nude, cac to chtic quo'c te co lien quan.

D ie u 18. Xay dung luc ludng quan ly thue

1. Ltic ludng quan ly thue dUdc xa y d u n g tron g sach, vting m anh; dUdc tra n g bi va lam
ch u ky th u a t hien dai, hoat don g co hieu luc va hieu qua.

2. Tieu chuan cong chtic quan ly thue:

a) DUdc tuyen dung, dao tao va sti dung theo quy dinh ctia phap luat ve can bo, con g chtic;
b) Co pham ch at ch in h tri tot, thUc hien n hiem vu dting qu y d in h ctia ph ap luat, tru n g
thUc, liem k hiet, co tin h ky luat, th ai do va n m inh, lich sU, tin h th a n p h u c vu tan tuy,
n ghiem ch in h ch ap han h qu yet dinh dieu d on g va p h an con g con g tac;

c) Co trinh do chuyen mon, nghiep vu; kien thtic chuyen sau, chuyen nghiep bao dam
thtic hien tot nhiem vu quan ly thue.

3. Nghiem cam cong chtic quan ly thue gay phien ha, kho khan cho ngtidi nop thue: thong
dong, nhan hoi lo, bao che cho ngUdi nop thue de tro'n thue, gian lan thue; sti dung trai phep,
chiein dung, chiem doat tien thue.

D ie u 19. Hien dai hoa cong tac quan ly thue

1. Cong tac quan ly thue dUdc hien dai hoa ve phUdng phap quan ly, thu tuc hanh
chinh, bo may to chtic, doi ngu can bo, ap dung rong rai cong nghe tin hoc, ky thuat hien dai
tren cd sd dti lieu thong tin chinh xac ve ngtfdi nop thue de kiem soat dtfdc tat ca doi ttfdng
chiu thue, can cti tinh thue; bao dam dtf bao nhanh. chinh xac so thu ctia ngan sach nha
ntfdc; phat hien va xti ly kip thdi cac vudng mac, vi pham phap luat ve thue; nang cao hieu
ltfc, hieu qua cong tac quan ly thue.

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2. Nha nude bao clam dau til khuyen khich to chtic, ca nhan tham gia phat trien cong
nghe va phuong tien ky thuat tien tien de ap dung phUdng phap quan ly thue hien dai;
khuyen khich to chtic, ca nhan tham gia xay dung, thifc hien giao dich dien tti va quan ly
thue dien tti; day manh phat trien cac dich vu thanh toan thong qua he thong ngan hang
thifdng mai, to chtic tin dung khac de tting bade han che cac giao dich thanh toan bang tien
mat ctia ngudi nop thue. Chfnh phu ban hanh chi'nh sach ve hien dai hoa quan ly thue.

D ie u 20. To chtic kinh doanh dich vu lam thu tuc ve thue

1. To chtic kinh doanh dich vu lam thu tuc ve thue la doanh nghiep kinh doanh dich
vu co dieu kien dUdc thanh lap va hoat dong theo quy dinh cua Luat doanh nghiep, thue
hien cac thti tuc ve thue theo thoa thuan vdi ngudi nop thue.

2. Quyen ctia to chtic kinh doanh dich vu lam thti tuc ve thue:

a) DUdc thUc hien cac thu tuc ve thue theo hop dong vdi ngudi nop thue;

b) DUdc thUc hien cac quyen cua ngudi nop thue theo quy dinh cua Luat nay va theo
hdp dong vdi ngudi nop thue.

3. Nghia vu ctia to chtic kinh doanh dich vu lam thti tuc ve thue:

a) Thong bao vdi cd quan quan ly thue quan ly trUc tiep ngudi nop thue ve hdp dong dich
vu lam thu tuc thue;

b) Khai thue, nop thue, quyet toan thue, lap ho sd de nghi so tien thue dUdc mien, sd
tien thue dUdc giam, sd" tien thue difdc hoan theo quy dinh ctia Luat nay va cac quy dinh
khac cua phap luat cd lien quan;

c) Cung cap cho cd quan quan ly thue cac tai lieu, chting tti de chting minh ti'nh chinh

xac cua viec khai thue, nop thue, quyet toan thue, de nghi so" tien thue" dUdc mien, so" tien
thue" dUdc giam, so tien thue dUdc hoan cua ngudi nop thue";

d) Chiu trach nhiem trudc phap luat va chiu trach nhiem vdi ngudi nop thue theo noi
dung thoa thuan trong hdp dong dich vu lam thu tuc ve thue";

d) Khong dUdc thong dong, moc noi vdi cong chtic quan ly thue", ngudi nop thue" de tron
thue", gian lan thue".

4. Dieu kien hanh nghe ctia to chtic kinh doanh dich vu lam thu tuc ve thue:

a) Cd nganh, nghe dich vu lam thu tuc ve thue" ghi trong giay chting nhan dang ky
kinh doanh;

b) Cd it nhat hai nhan vien dUdc cap chting chi hanh nghe dich vu lam thu tuc thue.
NgUdi difdc cap chting chi hanh nghe dich vu lam thu tuc ve thue phai cd bang cao
dang trd len thuoc mot trong cac chuyen nganh kinh te", tai chi'nh, ke toan, kiem toan, luat
va da cd thdi gian lam viec tti hai nam trd len trong cac linh vUc nay; cd nang lUc hanh vi
dan sU day du, cd pham chat, dao dtic tot, trung thUc, nghiem chinh chc?p hanh phap luat.

Bo Tai chinh quy dinh ve viec cap, thu hoi chting chi hanh nghe dich vu lam thu tuc ve
thue va quan ly hoat dong cua to chtic kinh doanh dich vu lam thu tuc ve thue.

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Chirdng II
D A N G KY THUE
D ie u 21. Doi tUdng dang ky thue

1. To chtic, ho gia dinh, ca nhan kinh doanh.

2. Ca nhan co thu nhap thuoc dien chiu thue thu nhap ca nhan.

3. To chuc, ca nhan co trach nhiem khau tru' va nop thue thay.
4. To chtic, ca nhan khac theo quy dinh cua phap luat ve thue.
D ie u 22. Thdi han dang ky thue

Doi ttidng dang ky thue phai dang ky thue trong thdi han mUdi ngay lam viec, ke tti ngay:
1. Du’dc cap giay chting nhan dang ky kinh doanh hoac giay phep thanh lap va hoat
dong hoac giay chting nhan dau tu';

2. Bat dau hoat dong kinh doanh doi vdi to chtic khong thuoc dien dang ky kinh doanli
hoac ho gia dinh, ca nhan thuoc dien dang ky kinh doanh nhting chUa du’dc cap giay chung
nhan dang ky kinh doanh;

3. Phat sinh trach nhiem khau trti thue va nop thue thay;
4. Phat sinh nghia vu thue thu nhap ca nhan;

5. Phat sinh yeu cau du'dc hoan thue.
D ie u 23. Ho so' dang ky thue

1. Ho sd dang ky thue doi vdi td chtic, ca nhan kinh doanh bao gom:
a) Td khai dang ky thue;

b) Ban sao giay chting nhan dang ky kinh doanh hoac giay phep thanh lap va hoat
dong hoac giay chting nhan dau tu.

2. Ho sd dang ky thue ddi vdi td chtic. ca nhan khong thuoc dien dang ky kinh doanh
bao gom:

a) Td khai dang ky thue;

b) Ban sao quyet dinh thanh lap hoac quvet dinh dau tu doi vdi td chtic; ban sao giay

chting minh nhan dan. ho chieu ddi vdi ca nhan.

D ie u 24. Dia diem nop ho sd dang ky thue

1. To chtic, ca nhan kinh doanh dang ky thue' tai cd quan thue ndi td chtic. ca nhan dd
cd tru sd chinh.

2. Td chtic, ca nhan cd trach n hiem khau trti va nop th u e th a y d a n g ky th u e tai cO
quan thue ndi td chtic, ca nhan dd cd tru sd.

3. Ca nhan dang ky thue tai cd quan thue no'i phat sinh thu nhap chiu thue. noi dang
ky ho khau thudng tru hoac no'i tam tru.

D ie u 25. Trach nhiem cua cd quan thue, cong chtic thue trong viec tiep nhan ho sd
dang ky thue

1. Trudng ho'p ho so' dang ky thue dticic nop true tiep tai cd quan thue, cong chtic thue

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tiep nhan va don g dau tiep nhan ho sd, ghi thdi gian nhan ho sd, ghi nhan so lu on g tai lieu
tron g ho sd.

2. T ru dn g hdp ho sd dang ky thue dUdc gtii qua dudng bUu chin h , con g chtic th u e dong
dau ghi n gay nhan ho sd va ghi vao so van thu cua cd quan thue.

3. TrUdng hdp ho sd dang ky thue elude nop thong qua giao dich dien tti, viec tiep
nhan, kiem tra, chap nhan ho sd dang ky thue do cd quan thue thue hien thong qua lie
thong xu ly dut lieu dien tti.

4. T ru dn g hdp can bo sung ho sd, cd quan thue phai th on g bao ch o ngUdi nop thue
tron g ngay nhan ho so doi vdi trUdng hdp trUc tiep nhan ho sd, tron g thoi han ba n gay lam

viec, ke tu: ngay tiep nhan ho sd qua dudng bUu ch in h hoac th on g qua giao dich dien tti.

D ie u 26. Cap giay chting nhan dang ky thue

1. Cd quan th u e cap giay chting nhan dang ky thue cho ngUdi nop th u e tron g thdi han
mUdi ngay lam viec, ke tti ngay nhan dUdc ho so dang ky thue hdp le.

T ru dn g hdp bi m at hoac hu h ong giay chting nhan dang ky thue, cd quan thue cap lai
trong thdi han nam ngay lam viec, ke tti ngay nhan dUdc yeu cau cua ngudi nop thue.

2. Giay chting nhan dang ky thue bao gom cac thong tin sau day:
a) Ten ngtidi nop thue;

b) Ma so' thue;

c) So, ngay, thang, nam cua giay chting nhan dang ky kinh doanh hoac giay phep 
thanh lap va hoat dong hoac giay chting nhan dau tu doi vdi to chtic, ca nhan kinh doanh;

d) So', ngay, thang, nam cua quyet dinh thanh lap doi vdi to chtic khong kinh doanh hoac
giay chting minh nhan dan hoac ho chieu ddi vdi ca nhan khong kinh doanh;

d) Cd quan thue quan ly true tiep;

e) Ngay cap giay chting nhan dang ky thue.

3. Nghiem cam viec cho mUdn, tay xoa, huy hoai hoac lam gia giay chting nhan dang
ky thue.

D ie u 2 7 . Thay doi thong tin dang ky thue

1. Khi co th a y doi th on g tin tron g ho sd dang ky thue da nop thi ngudi nop thue phai
thong b ao vdi cd quan thue tron g thdi han mUdi ngay lam viec, ke tti n gay co su th a y doi
thong tin.

2. Chinh phti quy dinh chi tiet viec dang ky thue ddi vdi cac trudng hdp co thay doi
thong tin trong ho sd dang ky thue.

D ie u 28. Sti dung ma sd thue'

1. Ngudi nop thue phai ghi ma so thue duo'c cap vao hoa ddn, chting tti. tai lieu khi
thUc hien cac giao dich kinh doanh; ke khai thue. nop thue, hoan thue va cac giao dich ve
thue; md tai khoan tien gtii tai ngan hang thtio'ng mai, to chtic tin dung khac.

2. Cd quan quan ly thue, Kho bac Nha nude sti dung ma sothue trong quan lv thue va
thu thue vao ngan sach nha nude.

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D ie u 29. Cham dtft hieu ltfc ma so' thue

1. Ma so" thue cham diit hieu ltfc trong cac trtfdng hop sau day:
a) To chtfc, ca nhan kinh doanh cham diit hoat dong;

b) Ca nhan chet, mat tich, mat nang ltfc hanh vi dan stf theo quy dinh cua phap luat.
2. Khi phat sinh trtfdng hdp cham dtft hieu luc ma so' thue', to chtfc, ca nhan hoac
ngtfdi dai dien theo phap luat cua ngtfdi nop thue co trach nhiem thong bao vdi cd quan thue
quan ly trtfc tiep de thtfc hien thu tuc cham dtft hieu ltfc ma so thue va cong khai viec cham
dtft hieu ltfc ma so thue.

3. Co quan thue thong bao cong khai viec cham dtft hieu ltfc ma so thue. Ma so thue
khong dtfdc sti dung trong cac giao dich kinh te, ke ttf ngay cd quan thue thong bao cong khai ve
viec chain dtft hieu ltfc ma so' thue.

Chirdng III 
KHAI THUE, TINH THUE
D ie u 30. Nguyen tac khai thue va tfnh thue

1. Ngtfdi nop thue phai khai chfnh xac, trung thtfc, day dti cac noi dung trong td khai thue
theo mau do Bo Tai chfnh quy dinh va nop du cac loai chting tti, tai lieu quy dinh trong ho sd
khai thue vdi cd quan quan ly thue.

2. Ngtfdi nop thue ttf tfnh so thue phai nop, trtf trtfdng hdp viec tfnh thue do cd quan
quan ly thue thtfc hien theo quy dinh cua Chfnh phu.

D ie u 31. Ho so khai thue

1. Ho sd khai thue do'i vdi loai thue khai va nop theo thang bao gom:
a) Td khai thue thang;

b) Bang ke hoa don hang hoa, dich vu ban ra;
c) Bang ke hoa ddn hang hoa, dich vu mua vao;
d) Cac tai lieu khac co lien quan den so'thue phai nop.

2. Ho sd khai thue do'i vdi loai thue co ky tfnh thue theo nam bao gom:

a) Ho sd khai thue nam gom td khai thue nam va cac tai lieu khac lien quan den xac dinh
so thue phai nop;

b) Ho sd khai thue tam tfnh theo quy gom td khai thue tam tfnh va cac tai lieu khac
lien quan den xac dinh so' thue tam tfnh;

c) Ho sd khai quyet toan thue khi ket thtic nam gom td khai quyet toan thue nam. bao

cao tai chfnh nam va cac tai lieu khac lien quan den quyet toan thue.

3. Ho sd khai thue ddi vdi ddi vdi loai thue khai va nop theo ttfng lan phat sinh nghia
vu thue bao gom:

a) Td khai thue;

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4. Do'i vdi hang hoa xuat khau, nhap kh&u thi ho sd hai quan du’dc sti dung lam ho so
khai thue.

5. Ho sd khai thue do'i vdi trtfdng hdp cham dtft hoat dong, cham dtft hdp dong, chuyen
doi hinh thtic sd htiu doanh nghiep, to chtic lai doanh nghiep bao gom:

a) Td khai quyet toan thue;

b) Bao cao tai chinh den thdi diem cham dtit hoat dong hoac cham dtit hdp dong hoac
chuyen doi hinh thtic sd htiu doanh nghiep hoac to chtic lai doanh nghiep;

c) Tai lieu khac lien quan den quyet toan thue.

6. Chinh phu quy dinh loai thue khai theo thang, khai theo nam, khai tam tinh theo
quy, khai theo tting lan phat sinh nghia vu thue, khai quyet toan thue va ho sd khai thue
do'i vdi tting trtfdng hdp cu the.

Dieu 32. Thdi han, dia diem nop ho sd khai thue'

1. Cham nhat la ngay thtf hai mtfdi cua thang tiep theo thang phat sinh nghTa vu thue
doi vdi loai thue khai va nop theo thang.

2. Do'i vdi loai thue co ky tinh thue theo nam:

a) Cham nhat la ngay thtf ba mtfdi cua thang d&u tien cua nam dtfdng lich hoac nam
tai chinh do'i vdi ho sd khai thue nam;

b) Cham nhat la ngay thtf ba mtfdi cua quy tiep theo quy phat sinh nghia vu thue do'i
vdi ho sd khai thue tam tinh thed quy;

c) Cham nhat la ngay thtf chin mtfdi, ke ttf ngay ket thtic nam dtfdng lich hoac nam tai
chinh doi vdi ho sd quyet toan thue nam.

3. Cham nhat la ngay thtf mtfdi, ke ttf ngay phat sinh nghia vu thue do'i vdi loai thue
khai va nop theo tting lan phat sinh nghia vu thue.

4. Do'i vdi hang hoa xuat khau, nhap khau thi thdi han nop ho sd khai thue la thdi han
nop td khai hai quan:

a) Do'i vdi hang hoa nhap khau thi ho sd khai thue dtfdc nop trtfdc ngay hang hoa den
ctia khau hoac trong thdi han ba mtfdi ngay, ke ttf ngay hang hoa den ctia khau. Td khai hai
quan cd gia tri lam thu tuc ve thue trong thdi han mtfdi lam ngay, ke ttf ngay dang ky;

b) Ddi vdi hang hoa xuat khau thi ho sd khai thue dtfdc nop cham nhat la tam gid
trtfdc khi phtfdng tien van tai xuat canh. Td khai hai quan cd gia tri lam thu tuc ve thue
trong thdi han mtfdi lam ngay, ke ttf ngay dang ky;

c) Do'i vdi hanh ly mang theo cua ngtfdi nhap canh, xuat canh, thuoc dien chiu thue
xuat khau, nhap khau, td khai hai quan dtfo'c nop ngay khi phtfdng tien van tai den ctia
khau nhap hoac trtfdc khi to chtic van tai cham dtit viec lam thu tuc nhan hanh khach len
phtfdng tien van tai xuat canh. Hanh ly gtfi trtfdc hoac sau chuyen di cua ngtfdi nhap canh
dtfdc thtfc hien theo quy dinh tai diem a khoan nay.

5. Cham nhat la ngay thti bon mtfdi lam, ke tti ngay cham dtit hoat dong, cham dtit
hdp dong, chuyen ddi hinh thtic sd htiu doanh nghiep hoac td chtic lai doanh nghiep.

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hoan, tai nan bat ngd thi dtfdc thu trtfdng cd quan thue quan ly trtfc tiep gia han nop ho sd
khai thue.

2. Thdi gian gia ban khong qua ba mtfdi ngay doi vdi viec nop ho sd khai thue thang.
khai thue nam, khai thue' tam ti'nh, khai thue thee ttfng lan phat sinh nghia vu thue; sau
mtfdi ngay doi vdi viec nop ho so khai quyet toan thue, ke ttf ngay het thdi han phai nop ho
so khai thue.

3. Ngtfdi nop thue phai gtfi den cd quan thue van ban de nghi gia ban nop ho sd khai thue
trtfdc khi het han nop ho sd khai thue, trong do neu r5 ly do de nghi gia han co xac nhan cua Uv
ban nhan dan xa, phtfdng, thi tran hoac cong an xa, phtfdng, thi tran ndi phat sinh trtfdng hop
dtfdc gia han quy dinh tai khoan 1 Dieu nay.

4. Trong thdi han nam ngay lam viec, ke ttf ngay nhan dtfdc van ban de nghi gia ban
nop ho sd khai thue, cd quan thue phai tra lo'i bang van ban cho ngtfdi nop thue ve viec chap
nhan hay khong chap nhan viec gia han nop ho so khai thue.

Dieu 34. Khai bo sung ho so khai thue

1. Trtfdc khi CO quan thue cong bo" quyet dinh kiem tra thue, thanh tra thue tai tru sd
ngtfdi nop thue, ngtfdi nop thue' phat hien ho sd khai thue da nop cd sai sot gay anh htfdng
den so thue phai nop thi dtfdc khai bo sung ho sO khai thue.

2. Ddi vdi hang hoa xuat khau, nhap khau, viec khai bo sung ho sd khai thue dtfdc
thtfc hien trong cac trtfdng hdp sau day:

a) Trtfdc thdi diem cd quan hai quan kiem tra thtfc te hang hoa hoac quyet dinh mien

kiem tra thtfc te hang hoa, ngtfdi khai hai quan phat hien ho sd khai thue’ da nop cd sai sot;

b) Ngtfdi nop thue ttf phat hien nhtfng sai sot anh htfdng den sd" thue phai nop trong
thdi han sau mtfdi ngay, ke ttf ngay dang ky td khai hai quan nhtfng trtfdc khi cd quan hai
quan thtfc hien kiem tra thue, thanh tra thue tai tru sd cua ngtfdi nop thue.

Dieu 35. Trach nhiem cua cd quan quan ly thue, cong chtfc quan ly thue trong viec tiep 
nhan ho sd khai thue

1. Trtfdng hdp ho sd khai thue du'dc nop trtfc tiep tai cd quan thue, cong chtfc thue tiep
nhan va ddng dau tiep nhan ho so, ghi thdi gian nhan ho sd, ghi nhan sd ltfdng tai lieu trong
ho sd.

Trtfdng hdp ho sd khai thue ddi vdi hang hoa xuat khau, nhap khau dtfdc nop trtfc tiep
tai cd quan hai quan, cong chtfc hai quan tiep nhan ho sd, kiem tra, dang ky ho sd khai
thue; neu khong chap nhan dang ky ho sd, cong chuc hai quan thong bao ngay ly do cho
ngtfdi nop thue.

2. Trtfdng hdp ho so' khai thue dtfo'c gtfi qua dtfdng htfu chinh, cong chtfc thue ddng dau
ghi ngay nhan ho sd va ghi vao sd van thtf cua cd quan thue.

3. Trtfdng hdp ho sd khai thue' dtfdc nop thong qua giao dich dien ttf, viec tiep nhan,
kiem tra, chap nhan ho sd khai thue do cd quan quan ly thue thtfc hien thong qua he thong
xtf ly dtf lieu dien ttf.

4. Trtfdng hdp ho so' khai thue chtfa day du theo quy dinh, trong thdi han ba ngay lam
viec, ke ttf ngay tiep nhan ho sd, co' quan thue phai thong bao bang van ban cho ngtfdi nop
thue de hoan chinh ho so'.

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Chirong IV

AN OiNH THUE

1. Viec an dinh thue phai bao dam khach quan. cong bang va tuan thu dung quy dinh cua
phap luat ve thue.

2. Co quan quan ly thue an dinh so thue phai nop hoac an dinh tting yeu to" lien quan
den viec xac dinh so"thue phai nop.

Dieu 37. An dinh thue doi vdi ngtfdi nop thue nop thue theo phuong phap ke khai 
trong trudng hop vi pham phap luat ve thue

1. Ngudi nop thue nop thue theo phuong phap ke khai bi an dinh thue trong cac
trudng ho'p sau day:

a) Khong dang ky thue;

b) Khong nop ho so khai thue; nop ho so khai thue sau mUdi ngay, ke tti ngay het thdi han
nop ho so khai thue’ hoac ngay het thdi han gia han nop ho so khai thue;

c) Khong khai thue, khong nop bo sung ho sO thue theo yeu cau ctia co quan thue hoac
khai thue khong chi'nh xac, trung thtfc, ddy du ve can cti ti'nh thue;

d) Khong phan anh hoac phan anh khong day dti, trung thtfc, chi'nh xac sd lieu tren so
ke toan de xac dinh nghia vu thue;

d) Khong xuat trinh so ke toan, hoa dOn, chting tti va cac tai lieu can thiet lien quan
den viec xac dinh so’ thue phai nop trong thdi han quy dinh;

e) Mua, ban, trao doi va hach toan gia tri hang hoa, dich vu khong theo gia tri giao
dich thong thudng tren thi trudng;

g) Co dau hieu bo tro'n hoac phat tan tai san de khong thtfc hien nghia vu thue.
2. Cac can cti an dinh thue bao gom:

a) Co sd dti lieu cua cO quan thue;

b) So sanh so' thue' phai nop ctia cO sd kinh doanh cung mat hang, nganh nghe, quy mo;
c) Tai lieu va ket qua kiem tra, thanh tra cdn hieu ltfc.

3. Viec an dinh thue do'i vdi hang hoa xuat khau, nhap khdu thtfc hien theo quy dinh
tai Dieu 39 cua Luat nay.

Dieu 38. Xac clinh mtic thue doi vdi ho kinh doanh, ca nhan kinh doanh nop thue theo 
phu'dng phap khoan thue

1. Cd quan thue xac dinh so’ thue phai nop theo phtidng phap khoan thue (sau day goi
la mtic thue khoan) doi vdi cac trtfdng hdp sau day:

a) Ho kinh doanh, ca nhan kinh doanh khong thtfc hien hoac thtfc hien khong day du
che do ke toan, hoa ddn, chtfng ttf;

b) Ho kinh doanh, ca nhan kinh doanh khong co dang ky kinh doanh, khong dang ky thue.
2. Cd quan thue can ctf vao tai lieu ke khai cua ho kinh doanh, ca nhan kinh doanh, cd
sd dti lieu ctia cd quan thue, y kien cua hoi ddng ttf van thue xa, phtfdng, thi tran de xac
dinh mtfc thue khoan.

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3. Mtfc thue khoan dtfOc tfnh theo nam dtfdng lich va phai dtfOc cong khai trong dia
ban xa, phtfdng, thi tran. Trtfdng hop co thay doi nganh, nghe, quy mo kinh doanh. ngtfdi
nop thue phai khai bao vdi cO quan thue" de dieu chinh mtfc thue khoan.

4. Bo Tai chfnh htfdng d in cu the viec xac dinh mtfc thue khoan doi vdi ho kinh doanh,
ca nhan kinh doanh.

Dieu 39. An dinh thue doi vdi hang hoa xuat khau. nhap khau.

1. Co quan hai quan an dinh thue doi vdi hang hoa xuat khau, nhap khau trong cac
trtfdng hdp sau day:

a) Ngtfdi khai thue dtfa vao cac tai lieu khong hop phap de khai bao can ctf tfnh thue,
tfnh va ke khai so thue phai nop; khong ke khai hoac ke khai khong day du. chfnh xac cac
can ctf tfnh thue lam cd sd cho viec tfnh thue;

b) Ngtfdi khai thue ttf chol hoac tri hoan, keo dai qua thdi han quy dinh viec cung cap
cac tai lieu lien quan cho cO quan hai quan de xac dinh chfnh xac so” thue phai nop;

c) Cd quan hai quan co du bang chtfng ve viec khai bao tri gia khong dung vdi tri gia
giao dich thtfc te;

d) Ngtfdi khai thue khong ttf tfnh dtfdc so" thue phai nop.

2. Cd quan hai quan can ctf hang hoa thtfc te xuat khau, nhap khau; can ctf tfnh thue,
phtfdng phap tfnh thue; tai lieu va cac thong tin khac co lien quan de an dinh so thue phai nop.

Dieu 40. Trach nhiem cua cO quan quan ly thue trong viec an dinh thue

1. Cd quan quan ly thue thong bao b ln g van ban cho ngtfdi nop thue ve ly do an dinh
thue, can ctf an dinh thue, so" thue an dinh, thdi han nop tien thue.

2. Trtfdng hdp so thue an dinh cua cd quan quan ly thue Idn hdn so" thue phai nop thi 
cd quan quan ly thue phai hoan tra lai so" tien thue nop thtfa va boi thtfdng thiet hai theo

quyet dinh giai quyet khieu nai cua cd quan nha ntfdc cd th lm quyen hoac ban an. quyet
dinh cua Toa an.

Dieu 41. Trach nhiem cua ngtfdi nop thue trong viec nop so thue an dinh

Ngtfdi nop thue phai nop so” thue an dinh theo thong bao cua cd quan quan ly thue”.
Trtfdng hdp khong dong y vdi so” thue do cd quan quan ly thue” an dinh thi ngtfdi nop thue” 
van phai nop so” thue” dd, dong thdi co quyen yeu cau cd quan quan ly thue” giai thich hoac
khieu nai, khdi kien ve viec an dinh thue”.

Chtfdng V 
NOP THUE

Dieu 42. Thdi han nop thue

1. Trtfdng hdp ngtfdi nop thue” tfnh thue”, thdi han nop thue” cham nhat la ngay cuoi
ctfng cua thdi han nop ho sd khai thue.

2. Trtfdng hdp cd quan quan ly thue tfnh thue hoac an dinh thue, thdi han nop thue la
thdi han ghi tren thong bao cua cd quan quan ly thue.

3. Thdi han nop thue doi vdi hang hoa xuat khau. nhap khau dtfdc quy dinh nhtf sau:

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a) Doi vdi hang hoa xuat khau la ba mUOi ngay, ke tti ngay dang ky td khai hai quan;
b) Do'i vdi hang hoa nhap khau la hang tieu dung phai nop xong thue trudc khi nhan
hang; trudng hop co bao lanh ve so' tien thue phai nop thi thdi han nop thue khong qua ba
muoi ngay, ke tti ngay dang ky td khai hai quan;

c) Do'i vdi hang hoa nhap khau la vat ttf, nguyen lieu de san xuat hang hoa xuat khau
la hai tram bay lam ngay, ke tti ngay dang ky td khai hai quan; trudng hop dac biet thi thdi

han nop thue co the dai hOn hai tram bay lam ngay phu hop vdi chu ky san xuat, du trti vat
tu, nguyen lieu cua doanh nghiep theo quy dinh ctia Chinh phti;

d) Do'i vdi hang hoa kinh doanh theo phUOng thtic tam nhap, tai xuat hoac tam xuat, tai
nhap la mudi lam ngay, ke tti ngay het thdi han tam nhap, tai xuat hoac tam xuat, tai nhap;

d) Do'i vdi hang hoa khac la ba muoi ngay, ke ttf ngay dang ky td khai hai quan;

e) Trudng hop hang hoa xuat khau, nhap khau bi tam giti de chd xti ly ctia cO quan hai
quan hoac ctia cO quan nha nude co th&m quyen thi thdi han nop thue quy dinh tai cac diem
a, b, c, d va d khoan nay duoc tinh tti ngay ra quyet dinh xti ly.

4. De duo'c ap dung thdi han nop thue theo quy dinh tai cac diem c, d va d khoan 3
Dieu nay, ngudi nop thue' phai dap ting mot trong hai dieu kien sau day:

a) Co hoat d on g xu at khau, nhap khau tron g thdi gian it nhat la ba tram sau lam ngay
tinh den n gay d a n g k y td khai hai quan m a k h on g co han h vi gian lan thtfOng m ai, tro'n
thue, k h on g no tien thue qua han, tien phat, chap han h tot che do b ao ca o tai ch in h theo
quy dinh ctia ph ap luat;

b) Duoc to chtfc tin dung hoac to chtfc khac hoat dong theo quy dinh cua Luat cac to
chtfc tin dung bao lanh thtfc hien nghia vu nop thue.

Trudng hop khong dap tfng mot trong hai dieu kien tren thi ngudi nop thue phai
nop thue trtidc khi nhan hang.

5. Trong trudng hop dtfOc to chtic tin dung hoac td chtic khac hoat dong theo quy dinh
cua Luat cac to chtic tin dung bao lanh ve so' tien thue phai nop thi thdi han nop thue dtfOc
thtfc hien theo thdi han bao lanh nhtfng khong qua thdi han nop thue quy dinh tai cac
khoan 1, 2 va 3 Dieu nay. Het thdi han bao lanh hoac thdi han nop thue ma ngudi nop thue

chua nop thue thi to chtic bao lanh co trach nhiem nop so tien thue va tien phat cham nop
thay cho ngudi nop thue.

Dieu 43. Dong tien nop thue

Dong tien nop thue la Dong Viet Nam, trti trtfdng hop nop thue bang ngoai te theo quy
dinh cua Chinh phu.

Dieu 44. Dia diem va hinh thtfc nop thue

1. Ngudi nop thue thtfc hien nop tien thue vao ngan sach nha nude:
a) Tai Kho bac Nha nude;

b) Tai co quan quan ly thue noi tiep nhan ho sO khai thue;

c) Thong qua td chtfc duoc co quan quan ly thue uy nhiem thu thue;

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2. Kho bac Nha nude co trach nhiem bo' tri dia diem, phtfdng tien, cong chtfc thu tien
thue bao dam thuan ldi cho ngtidi nop thue nop tien thue kip thdi vao ngan sach nha nude.

3. Cd quan, to chtfc khi nhan tien thue hoac khau trtf tien thue phai cap cho ngUdi nop
thue chtfng ttf thu tien thue.

4. Trong thdi han tam gid lam viec, ke tti khi thu tien thue cua ngtfdi nop thue. cd
quan, to chtfc nhan tien thue phai chuyen tien vao ngan sach nha ntfdc.

Trudng hop thu thue bang tien mat tai vung sau, vting xa, hai dao, vting di lai kho khan,
thoi han chuyen tien thue vao ngan sach nha nude do Bo Tai chi'nh quy dinh.

Dieu 45. Thti tu thanh toan tien thue, tien phat

Trudng hdp ngudi nop thue vtia co so tien thue nd. tien thue truy thu, tien thue phat
sinh, tien phat thi viec thanh toan dUOc thtfc hien theo trinh ttf sau day:

1. Tien thue nd;
2. Tien thue truy thu;
3. Tien thue phat sinh;
4. T ien phat.

Dieu 46. X ac dinh ngay da nop thue
Ngay da nop thue duoc xac dinh la ngay:

1. Kho bac Nha nu’dc, ngan hang thuong mai, to chtic tin dung khac hoac to chtic dich
vu xac nhan tren chting tti nop thue cua ngudi nop thue trong trudng hdp nop thue bang
chuyen khoan;

2. K h o bac N ha ntidc, co quan quan ly thue hoac to chtic dUdc cd qu a n qu a n ly thue uy
n hiem thu thue cap chting tti thu tien thue doi vdi trudng hdp nop tien th u e trUc tiep bang
tien mat.

Dieu 47. Xtf ly so tien thue nop thtfa

1. NgUdi nop thue co so* tien thue da nop Idn hon so tien thue ph ai nop doi vdi tting
loai thue thi dUdc trti vao tien thue phai nop cua lan nop thue tiep th eo h oa c dUOc tra lai sd
tien thue nop thtia.

2. Trtfdng hop ngirdi nop thue cd yeu cau tra lai sd tien thue nop thtfa thi cO quan quan ly
thue phai ra quyet dinh tra lai so" tien thue nop thtfa trong thdi han nam ngay lam viec. ke tti
ngay nhan dtfdc van ban yeu cau.

Dieu 48. Nop thue trong thdi gian giai quyet khieu nai, khdi kien

1. T ro n g thdi gian giai quyet khieu nai, khdi kien ctia ngtfdi n op th u e ve so* tien thue
do cd qu an quan ly thue tinh hoac an dinh, ngtfdi nop thue va n ph ai nop dti so" tien th u e dd,
trti trtfdng hop cO quan nha ntfdc cd tham qu yen quyet d in h tam d in h ch i thUc h ien quyet
dinh tinh thue, qu yet dinh an dinh thue cu a co quan qu an ly thue.

2. Trudng hdp so' tien thue da nop Idn hon so tien thue duoc xac dinh theo quyet dinh giai 
quyet khieu nai ctia cd quan cd tham quyen hoac ban an, quyet dinh ctia Toa an thi ngtfdi nop
thue dtfdc hoan tra so tien thue nop thtia va dtfdc tra tien lai tinh tren so'tien thue nop thtia.

Dieu 49. Gia han nop thue

1. Viec gia han nop thue duo'c xem xet tren cd sd de nghi ctia ngudi nop thue theo mot
trong cac trudng hdp sau day:

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a) Bi thiet hai vat chat, gay anh htfdng trtfc tiep den san xuat, kinh doanh do gap
thien tai, hoa hoan, tai nan bat ngd;

b) Khong co kha nang nop thue dung han do gap kho khan dac biet khac theo quy
dinh cua Chinh phu.

2. Ngtfdi nop thue thuoc dien dtfdc gia han nop thue theo quy dinh tai khoan 1 Dieu
nay dtfdc gia han nop thue mot phan hoac toan bo tien thue phai nop.

3. Thdi gian gia han nop thue khong qua hai nam. ke ttf ngay het thdi han nop thue
quy dinh tai Dieu 42 cua Luat nay.

Chi'nh phu quy dinh chi tiet thdi gian gia han nop thue doi vdi ttfng trtfdng hop cu the.
4. Ngtfdi nop thue khong bi phat cham nop ti'nh tren so tien thue no- trong thdi gian

gia han nop thue.

Dieu 50. Tham quyen gia han nop thue

Thu trtfdng cd quan quan ly thue quan ly trtfc tiep can ctf ho sO gia han nop thue de
quyet dinh so tien thue dtfdc gia han nop, thdi gian gia han nop thue.

Dieu 51. Ho so gia han nop thue

1. Ngtfdi nop thue thuoc dien dtfOc gia han nop thue quy dinh tai Dieu 49 cua Luat
nay phai lap va gtfi ho sO gia han nop thue cho CO quan quan ly thue quan ly trtfc tiep.

2. Ho so' gia han nop thue bao gom:

a) Van ban de nghi gia han nop thue, trong do neu ro ly do, so tien thue, thdi han nop;
b) Tai lieu chtfng minh ly do gia han nop thue;

c) Bao cao so' tien thue phai nop phat sinh va so tien thue nd.
Dieu 52. Tiep nhan va xtf ly ho sd gia han nop thue

1. Trtfdng hdp ho so gia han nop thue dtfoc nop trtfc tiep tai cO quan quan ly thue, cong
chtfc quan ly thue tiep nhan va dong dau tiep nhan ho sd, ghi thdi gian nhan ho so, ghi
nhan so ltfdng tai lieu trong ho sd.

2. Trtfdng ho'p ho so gia han nop thue dtfOc gtfi qua dtfdng htfu chi'nh, cong chuc quan
ly thue dong dau ghi ngay nhan ho sO va ghi vao so van thtf cua cO quan quan ly thue.

3. Trtfdng hop nop ho so gia han nop thue dtfOc nop thong qua giao dich dien ttf, viec tiep
nhan, kiem tra, chap nhan ho sd gia han nop thue do co quan quan ly thue thtfc hien thong qua
he thong xtf ly dtf lieu dien ttf.

4. Co quan quan ly thue phai thong bao bang van ban ve viec cho phep gia han nop
thue cho ngtfdi nop thue biet trong thdi han mtfdi ngay lam viec, ke ttf ngay nhan du ho so.

Trtfdng hdp ho so gia han nop thue chtfa day du theo quy dinh, trong thdi han ba ngav
lam viec, ke tu: ngay tiep nhan ho sd, cd quan quan ly thue phai thong bao bang van ban cho
ngtfdi nop thue hoan chinh ho sd. Ngtfdi nop thue phai hoan chinh ho sd trong thdi han nam
ngay lam viec, ke ttf ngay nhan dtfdc thong bao bo sung ho sd cua cd quan quan lv thue; neu
ngtfdi nop thue khong hoan chinh ho sd theo yeu cau cua cO quan quan ly thue thi khong
dtfOc gia han nop thue theo quy dinh tai khoan nay.

Chircfng VI

TRACH NHIEM HOAN THANH N G HIA VU NOP THUE

Dieu 53. H oan thanh nghia vu nop thue tron g trtfdng hdp xuat ca n h

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thue. Cd quan quan ly xuat nhap canh co trach nhiem dting viec xuat canh cua ca nhan trong
trtfdng hdp chtfa hoan thanh nghia vu nop thue theo thong bao cua cO quan quan ly thue.

Dieu 54. Hoan thanh nghia vu nop thue trong trtfdng hop giai the, pha san, cham dtit 
hoat dong

1. Viec hoan thanh nghia vu nop thue trong trtfdng hop doanh nghiep giai the dtfdc
thtfc hien theo quy dinh cua Luat doanh nghiep.

2. Viec hoan thanh nghia vu nop thue trong trtfdng hop doanh nghiep pha san dtfdc
thtfc hien theo trinh ttf, thu tuc quy dinh tai Luat pha san.

3. Doanh nghiep cham dtft hoat dong chtfa hoan thanh nghia vu nop thue thi phan

thue nd cdn lai do chu sd htfu doanh nghiep chiu trach nhiem nop.

4. Ho gia dinh, ca nhan chain dtft hoat dong kinh doanh chtfa hoan thanh nghia vu
nop thue thi phan thue nd cdn lai do chu ho gia dinh, ca nhan chiu trach nhiem nop.

Dieu 55. Hoan thanh nghia vu nop thue trong trtfdng hdp to chtfc lai doanh nghiep
1. Doanh nghiep bi chia co trach nhiem hoan thanh nghia vu nop thue trtfdc khi thtfc
hien chia doanh nghiep. Trudng hop doanh nghiep bi chia chua hoan thanh nghia vu nop
thue thi cac doanh nghiep mdi dUdc thanh lap ttf doanh nghiep bi chia co trach nhiem hoan
thanh nghia vu nop thue.

2. Doanh nghiep bi tach, bi hdp nhat, bi sap nhap co trach nhiem hoan thanh nghia vu
nop thue trudc khi tach, hdp nhat, sap nhap doanh nghiep; neu chua hoan thanh nghia vu
nop thue thi doanh nghiep bi tach va cac doanh nghiep mdi dUdc thanh lap tti doanh nghiep
bi tach, doanh nghiep hdp nhat, doanh nghiep nhan sap nhap co trach nhiem hoan thanh
nghia vu nop thue.

3. Doanh nghiep chuyen doi sd htiu co trach nhiem hoan thanh nghia vu nop thue
trudc khi chuyen doi; trtfdng ho'p doanh nghiep chuyen ddi chua hoan thanh nghia vu nop
thue thi doanh nghiep mdi du'dc thanh lap ttf doanh nghiep chuyen ddi cd trach nhiem hoan
thanh nghia vu nop thue.

4. Viec td chtfc lai doanh nghiep khong lam thay doi thdi han nop thue cua doanh
nghiep bi to chtfc lai. Trtfdng hdp doanh nghiep dtfOc td chtic lai hoac cac doanh nghiep
thanh lap mdi khong nop thue day du theo thdi han nop thue da quy dinh thi bi xti phat
theo quy dinh cua phap luat.

Dieu 56. Viec ke thtia nghia vu nop thue cua ca nhan la ngudi da chet, ngudi mat nang 
ltfc hanh vi dan sU hoac ngudi mat tich theo quy dinh cua phap luat dan su

1. Viec hoan thanh nghia vu nop thue' cua ngudi duoc phap luat coi la da chet do ngudi
duo'c thtia ke thUc hien trong phan tai san cua ngtfdi da chet de lai hoac phan tai san ngtfdi
thtfa ke dtfOc chia tai thdi diem nhan thtia ke. Trong trtfdng hdp khong cd ngtfdi thtfa ke
hoac tat ca nhtfng ngtfdi thuoc hang thtfa ke khong nhan thtia ke tai san thi viec hoan
thanh nghia vu nop thue cua ngtfdi da chet thtfc hien theo quy dinh cua phap luat dan stf.

2. Viec hoan thanh nghia vu nop thue cua ngtfdi mat tich hoac ngtfdi mat nang ltfc
hanh vi dan stf theo quy dinh cua phap luat do ngtfdi quan ly tai san cua ngtfdi mat tich
hoac ngtfdi mat nang ltfc hanh vi dan stf thtfc hien trong phan tai san cua ngtfdi do.

3. Trtfdng hdp cd quan nha ntfdc co tham quyen huy bo quyet dinh tuyen bo' mot ngtfdi
la da chet, mat tich hoac mat nang ltfc hanh vi dan stf thi so' tien thue no da xoa theo quy
dinh tai Dieu 65 cua Luat nay dUdc phuc hoi lai, nhting khong bi tinh tien phat cham nop
cho thdi gian bi coi la da chet. mat tich hoac mat nang luc hanh vi dan sU.

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Chutfng VII
THU TUC HOAN THUE

Dieu 57. Cac tracing hdp thuoc dien hoan thue

Cd quan quan ly thue thtfc hien hoan thue do’i vdi cac trtfdng hdp sau day:

1. To chtfc, ca nhan thuoc dien dtfOc hoan thue gia tri gia tang theo quy dinh cua Luat
thue gia tri gia tang;

2. To chtfc, ca nhan thuoc dien dtfOc hoan thue xuat khau, thue nhap kh&u theo quy
dinh cua Luat thue xuat khau, thue nhap khau;

3. Ca nhan thuoc dien dtfdc hoan thue thu nhap ca nhan theo quy dinh cua phap
luat ve thue thu nhap ca nhan;

4. To chtfc, ca nhan kinh doanh thuoc dien dtfOc hoan thue tieu thu dac biet theo quy
dinh cua Luat thue tieu thu dac biet;

5. To chtfc, ca nhan nop cac loai thue khac co so' tien thue da nop vao ngan sach nha
ntfdc Idn hon so tien thue phai nop.

Dieu 58. Ho sd hoan thue
1. Ho sd hoan thue bao gom:
a) Van ban yeu c lu hoan thue;
b) Chting tti nop thue;

c) Cac tai lieu khac lien quan den yeu cau hoan thue.

2. Ho so hoan thue dtfOc nop tai CO quan thue quan ly trtfc tiep hoac tai cO quan hai
quan co tham quyen hoan thue.

Dieu 59. Trach nhiem cua cO quan quan ly thue, cong chtfc quan ly thue trong viec tiep 
nhan ho so hoan thue

1. Trtfdng hdp ho so hoan thue dtfOc nop trtfc tiep tai cd quan quan ly thue, cong chtfc
quan ly thue tiep nhan va dong dau tiep nhan ho sd, ghi thdi gian nhan ho so, ghi nhan so
ltfdng tai lieu trong ho sO.

2. Trtfdng hdp ho sd hoan thue dtfOc gtii qua dtfdng htfu chinh, cong chtfc quan ly thue dong
dau ghi ngay nhan ho so va ghi vao so van thtf cua cO quan quan ly thue.

3. Trtfdng hdp ho sd hoan thue dtfdc nop thong qua giao dich dien tti thi viec tiep nhan,
kiem tra, chap nhan ho sd hoan thue do cd quan quan ly thue thtfc hien thong qua he thong
xtf ly dti lieu dien ttf.

4. Trtfdng hdp ho sd hoan thue chtfa day du. trong thdi han ba ngay lam viec, ke ttf
ngay tiep nhan ho so, cd quan quan ly thue phai thong bao cho ngtfdi nop thue de hoan
chinh ho sd.

Dieu 60. Trach nhiem cua cd quan quan ly thue trong viec giai quyet ho so hoan thue
1. Viec phan loai ho sd hoein thue dtfOc quy dinh nhtf sau:

a) Ho so thuoc dien hoan thue trtfdc kiem tra sau la ho so cua ngtfdi nop thue co qua
trinh chap hanh tot phap luat ve thue va cac giao dich dtfOc thanh toan qua ngan hang
thtfOng mai hoac to chtfc tin dung khac.

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2. Doi vdi ho sO thuoc dien hoan thue trtfdc, kiem tra sau thi cham nhat la mtfdi lam
ngay, ke ttf ngay nhan dtfdc du ho sO hoan thue, cO quan quan ly thue phai quyet dinh hoan
thue hoac thong bao ve viec chuyen ho so' sang dien kiem tra trtfdc, hoan thue sau hoac
thong bao ly do khong hoan thue.

3. Doi vdi ho sO thuoc dien kiem tra trtfdc, hoan thue sau thi cham nhat la sau mtfdi
ngay, ke ttf ngay nhan dtfdc du ho sd hoan thue, co' quan quan ly thue phai quyet dinh hoan
thue hoac thong bao ly do khong hoan thue.

4. Qua thdi han quy dinh tai khoan 2 va khoan 3 Dieu nay, neu viec cham ra quyet
dinh hoan thue do loi cua cd quan quan ly thue thi ngoai so' tien thue' phai hoan. cO quan
quan ly thue con phai tra tien lai theo quy dinh cua Chi'nh phu.

Chircfng VIII

THU TUC M liN THUE, G IA M THUE; X O A NO TIEN THUE, TIEN PHAT

Muc 1

THU TUC MIEN THUE, GIAM THUE
Dieu 61. Mien thue, giam thue

Cd quan quan ly thue thtfc hien mien thue', giam thue do'i vdi cac trtfdng hdp thuoc
dien mien thue', giam thue dtfOc quy dinh tai cac van ban phap luat ve thue.

Dieu 62. Ho so mien thue, giam thue

1. Trtfdng hdp ngtfdi nop thue ttf xac dinh so' tien thue dtfdc mien thue, giam thue, ho
sd gom co:

a) Td khai thue;

b) Tai lieu lien quan den viec xac dinh so thue dtfdc mien, so' thue dtfOc giam.

2. Trtfdng ho'p cd quan quan ly thue quyet dinh mien thue, giam thue thi ho so mien
thue, giam thue gom co:

a) Van ban de nghi mien thue, giam thue trong do neu ro loai thue' de nghi mien,
giam; ly do mien thue, giam thue; so' tien thue dtfOc mien, giam;

b) Tai lieu lien quan den viec xac dinh so'thue dtfOc mien, so'thue dtfdc giam.

3. Chi'nh phu quy dinh trtfdng hdp ngtfdi nop thue ttf xac dinh so' tien thue dtfOc mien
thue, giam thue; trtfdng hdp cd quan quan ly thue quyet dinh mien thue, giam thue.

Dieu 63. Nop va tiep nhan ho sd mien thue, giam thue

1. Trtfdng hdp ngtfdi nop thue ttf xac dinh so' tien thue dtfdc mien, so' tien thue dtfOc

giam thi viec nop va tiep nhan ho so mien thue, giam thue dtfOc thtfc hien dong thdi vdi viec
khai, nop va tiep nhan ho so khai thue quy dinh tai ChtfOng III cua Luat nay.

2. Trtfdng hop cd quan quan ly thue quyet dinh mien thue, giam thue theo quy dinh
cua phap luat ve thue thi viec nop ho sd mien thue, giam thue dtfdc quy dinh nhtf sau:

a) Do'i vdi thue xuat khau, thue nhap khau va cac loai thue khac lien quan den hang hoa
xuat khau, nhap khau thi ho sd dtfdc nop tai cd quan hai quan co tham quyen giai quyet:

b) Do'i vdi cac loai thue khac thi ho sd dtfdc nop tai cO quan thue quan ly trtfc tiep.

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3. Viec tiep nhan ho so mien thue, giam thue dUdc quy dinh nhtf sau.

a) Trtfdng hop ho sd miln thue, giam thue dtfdc nop trtfc tiep tai CO quan quan ly thue,
cong chtfc quan ly thue tiep nhan va dong dau tiep nhai ho sd, ghi thdi gian nhan ho sd. ghi
nhan so ltfdng tai lieu trong ho sO;

b) Trtfdng hdp ho sd mi§n thue, giam thue dtfoc nop bang dtfdng btfu chfnh. cong chtfc
quan ly thue dong dau ghi ngay nhan ho sd va ghi vao so van thtf cua cO quan quan ly thue;

c) Trtfdng hdp ho sd mien thue, giam thue dtfdc nop bang giao dich dien ttf thi viec tiep
nhan, kiem tra. chap nhan ho so mien thue, giam thue do cO quan quan ly thue thtfc hien thong
qua he thong xtf ly dtf lieu dien tii;

d) Trtfdng hop ho so mien thue, giam thue chtfa day du theo quy dinh, trong thdi han
ba ngay lam viec, ke ttf ngay tiep nhan ho so, cd quan quan ly thue phai thong bao cho
ngtfdi nop thue’ de hoan chinh ho sO.

Dieu 64. Thdi han giai quyet ho sd mien thue, giam thue doi vdi trtfdng hop cd quan quan 
ly thue quyet dinh so"tien thue dtfOc mien, so tien thue dtfoc giam

1. Trong thdi ban ba mtfdi ngay, ke ttf ngay nhan du ho sd, cd quan quan ly thue ra
quyet dinh mien thue, giam thue hoac thong bao cho ngtfdi nop thue ly do khong thuoc dien
dtfdc mien thue, giam thue.

2. Trtfdng hop can kiem tra thtfc te de co du can ctf giai quyet ho so thi thdi han ra
quyet dinh mien thue, giam thue la sau mtfOi ngay, ke ttf ngay nhan du ho so.

Muc 2

X O A NO' TIEN THUE, TIEN PHAT
Dieu 65. Trudng hop dtfdc xoa nd tien thue, tien phat

1. Doanh nghiep bi tuyen bo" pha san da thtfc hien cac khoan thanh toan theo quy dinh
cua phap luat pha san ma khong cdn tai san de nop tien thue, tien phat.

2. Ca nhan dtfdc phap luat coi la da chet, mat tich, mat nang ltfc hanh vi dan stf ma
khong co tai san de nop tien thue", tien phat cdn nd.

Dieu 66. Ho sd xoa no' tien thue, tien phat
Ho so' xoa nd tien thue, tien phat gom co:

1. Van ban de nghi xoa nd tien thue", tien phat cua co' quan quan ly thue" quan ly trtfc
tiep ngtfdi nop thue thuoc dien dtfdc xoa nd tien thue, tien phat;

2. Td khai quyet toan thue" doi vdi trtfdng ho'p doanh nghiep bi tuyen bo" pha san;
3. Cac tai lieu lien quan den viec de nghi xoa nd tien thue. tien phat.

Dieu 67. Tham quyen xoa nd tien thue, tien phat

1. Bo trudng Bo Tai chfnh xoa nd tien thue", tien phat doi vdi cac trtfdng hdp theo quy
dinh tai Dieu 65 cua Luat nay.

2. Bo trudng Bo Tai chfnh bao cao Quoc hoi sd tien thue", tien phat da dtfdc xoa hang
nam khi Chfnh phu trinh Quoc hoi phe chuan Tong quyet toan ngan sach nha ntfdc.

Dieu 68. Trach nhiem trong viec tiep nhan va giai quyet ho sd xoa nd tien thue", tien phat

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2. Trtfdng hdp ho sd xoa nd tien thue, tien phat chua day du thi trong thdi han mudi
ngay lam viec, ke ttf ngay tiep nhan ho so, co quan quan ly thue cap tren phai thong bao cho
cd quan da lap ho sd de hoan chinh ho so.

3. Trong thdi han sau mUdi ngay, ke ttf ngay nhan du ho sd xoa nd tien thue. tien
phat, ngudi co th&m quyen phai ra quyet dinh xoa nd hoac thong bao trtfdng hop khong
thuoc dien dUdc xoa nd tien thue, tien phat.

ChiTdng IX

THONG TIN VE NGUOI NOP THUE

Dieu 69. He thong thong tin ve ngudi nop thue

1. He thong thong tin ve ngudi nop thue bao gom nhtfng thong tin, tai lieu lien quan
den nghia vu thue cua ngudi nop thue.

2. Thong tin ve ngudi nop thue la cd sd de thue hien quan ly thue, danh gia mtfc do
chap hanh phap luat cua ngudi nop thue, ngan ngtia, phat hien vi pham phap luat ve thue.

3. Nghiem cam hanh vi lam sai lech, sti dung sai muc dich, truy cap trai phep, pha
huy he thong thong tin ve ngudi nop thue.

Dieu 70. Xay dtfng, thu thap, xti ly va quan ly he thong thong tin ve ngudi nop thue
1. Co quan quan ly thue co trach nhiem to chtfc xay dtfng, quan ly va p h a t trien cO sd
dtf lieu, ha tan g ky th u at cua he th on g th on g tin ve ngudi nop thue; to chtfc don vi ch uyen
trach thUc hien nhiem vu thu thap, xti ly th on g tin, quan ly c0 sd dtf lieu va b ao dam duy
tri, van h an h he th on g th on g tin ve ngudi nop thue.

2. Co quan quan ly thue ap du n g cac bien phap n ghiep vu can th iet de thu th ap, xtf ly
th on g tin th eo m uc tieu va yeu cau cua ttfng giai doan.

3. Cd quan quan ly thue phoi hop vdi cO quan, to chtfc, ca n h an co lien qu a n de tra o doi
th on g tin, ket noi m an g trtfc tuyen.

4. Bo Tai chinh quy dinh cu the viec xay dtfng, thu thap, xtf ly va quan ly he thong
thong tin ve ngtfdi nop thue.

Dieu 71. Trach nhiem cua ngtfdi nop thue trong viec cung cap thong tin
1. Cung cap day du thong tin trong ho so thue.

2. Cung cap thong tin lien quan den viec xac dinh nghia vu thue theo yeu c iu cua cd
quan quan ly thue.

3. Thong tin cung cap cho cO quan quan ly thue phai day du, chinh xac, trung thtfc,
dung thdi han.

Dieu 72. Trach nhiem cua to chtfc, ca nhan cd lien quan trong viec cung cap thong tin 
ve ngtidi nop thue

1. Cac c0 quan sau day co trach nhiem cung cap thong tin ve ngudi nop thue cho cd
quan quan ly thue:

a) Cd quan cap gia y chting nhan dan g ky k inh doanh, cO quan cap gia y ph ep th a n h lap
va hoat d on g co trach nhiem cu n g cap th o n g tin ve noi d u n g gia y chting nhan d a n g k v k inh
doanh, gia y phep thanh lap va hoat d on g h oac gia y ch tin g n h an th ay doi noi d u n g d a n g ky
kinh doan h cu a to chtic, ca nhan ch o cd qu an qu an ly th u e tron g thdi han ba y n ga y lam viec.

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ke tti ngay cap giay chting nhan dang ky kinh doanh, giay phep thanh lap va hoat dong
hoac giay chting nhan thay doi dang ky kinh doanh; cung cap thong tin khac theo yeu cau
cua cd quan quan ly thue;

b) K ho bac N ha nUdc co trach nhiem cu n g cap th on g tin cho cO quan quan ly thue ve so
tien th u e da nop, da hoan cua ngUdi nop thue.

2. Cac cd quan sau day co trach nhiem cung cap thong tin theo yeu cau cua cO quan
quan ly thue:

a) Ngan hang thudng mai, to chtic tin dung khac co trach nhiem cung cap noi dung
giao dich qua tai khoan cua ngudi nop thue trong thdi han mudi ngay lam viec, ke tti ngay
nhan dUOc yeu cau cung cap thong tin cua cd quan quan ly thue;

b) Co quan quan ly nha nude ve nha, dat cd trach nhiem cung cap thong tin ve hien
trang sti dung dat, sd htiu nha cua to chtic, ho gia dinh. ca nhan;

c) Co quan con g an cd trach nhiem cu n g cap, trao doi th on g tin lien quan den dau
tranh phdng, ch on g toi pham ve thue; cu n g cap th on g tin ve ca nhan xu at can h , nhap can h
va th on g tin ve dan g ky, quan ly pliUOng tien giao thong;

d) Co quan chi tra thu nhap cd trach nhiem cung cap thong tin ve chi tra thu nhap va
so" tien thue" khau trti cua ngUo'i nop thue" theo yeu cau cua cO quan quan ly thue;

d) Co quan quan ly thUdng mai cd trach nhiem cung cap thong tin ve chi'nh sach quan
ly hang hoa xuat khau, nhap khau, qua canh cua Viet Nam va nude ngoai; thong tin ve
quan ly thi trudng.

3. Cd quan nha nUdc, to chtic, ca nhan khac cd trach nhiem cung cap thong tin lien
quan ve ngUdi nop thue theo yeu cau cua cd quan quan ly thue.

4. Thong tin cung cap, trao doi dUdc thtfc hien bang van ban hoac dti lieu dien tti.
5. Chi'nh phu quy dinh chi tiet viec cung cap thong tin, quan ly thong tin ve ngudi nop thue.
Dieu 73. Bao mat thong tin cua ngudi nop thue

1. Co quan quan ly thue, cong chtic quan ly thue, ngudi da la cong chtic quan ly thue,
to chtic kinh doanh dich vu lam thu tuc ve thue phai giti bi mat thong tin cua ngudi nop
thue theo quy dinh cua phap luat, trti trudng hdp quy dinh tai khoan 2 Dieu nay.

2. Co quan quan ly thue cd trach nhiem cung cap thong tin cua ngudi nop thue cho cac
cd quan sau day:

a) Cd quan dieu tra, Vien kiem sat, Toa an;

b) Cd quan thanh tra, cd quan kiem toan nha nUdc;

c) Cac cd quan quan ly khac cua Nha nUdc theo quy dinh cua phap luat;

d) Cd quan quan ly thue nUdc ngoai phu hop vdi dieu Udc quoc te ve thue ma Cong hoa
xa hoi chu nghTa Viet Nam la thanh vien.

Dieu 74. Cong khai thong tin vi pham phap luat ve thue

Cd quan quan ly thue dtfdc cong khai cac thong tin vi pham phap luat ve thue cua

ngudi nop thue tren phuong tien thong tin dai chting trong cac trtfdng hdp sau day:

1. Tron thue, gian lan thue, chay y khong nop tien thue dting thdi han;

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Chtfcfng X

KIEM TRA THUE, THANH TRA THUE

Muc 1

QUY DINH CHUNG VE KIEM TRA THUE, THANH TRA THUE
Dieu 75. Nguyen tac kiem tra thue, thanh tra thue

1. Thtfc hien tren cd sd phan tich thong tin, dtf lieu lien quan den ngtfdi nop thue, danh
gia viec chap hanh phap luat cua ngtfdi nop thue", xac minh va thu thap chtfng ctf de xac dinh
hanh vi vi pham phap luat ve thue.

2. Khong can trd hoat dong binh thtfdng cua cd quan, to chtfc, ca nhan la ngirdi nop thue".
3. Tuan thu quy dinh cua Luat nay va cac quy dinh khac cua phap luat cd lien quan.
Dieu 76. Xtf ly ket qua kiem tra thue, thanh tra thue

1. Can ctf vao ket qua kiem tra thue, thanh tra thue, thu trtfdng cO quan quan ly thue
ra quyet dinh xtf ly ve thue, xtf phat vi pham hanh chi'nh theo tham quyen hoac de nghi
ngtfdi co tham quyen ra quyet dinh xtf phat vi pham hanh chi'nh trong linh vtfc thue.

2. Trtfdng hdp kiem tra thue, thanh tra thue" ma phat hien hanh vi tron thue" cd dau
hieu toi pham thi trong thdi han mtfdi ngay lam viec, ke ttf ngay phat hien, cd quan quan ly
thue chuyen ho so cho cO quan co tham quyen de dieu tra theo quy dinh cua phap luat td"
tung hinh stf. Co quan quan ly thue co trach nhiem phoi hop vdi cO quan dieu tra trong viec
thtfc hien dieu tra toi pham ve thue theo quy dinh cua phap luat.

Muc 2 
KIEM TRA THUE

Dieu 77. Kiem tra thue tai tru sd cd quan quan ly thue"

1. Kiem tra thue" tai tru sd cd quan quan ly thue" dtfdc thtfc hien thtfdng xuyen doi vdi
cac ho sO thue" nham danh gia ti'nh day du, chi'nh xac cua cac thong tin, chtfng ttf trong ho sd
thue", stf tuan thu phap luat ve thue" cua ngtfdi nop thue".

2. Khi kiem tra ho so thue", cong chtfc quan ly thue" thtfc hien viec do"i chieu, so sanh
noi dung trong ho sd thue" vdi cac thong tin. tai lieu cd lien quan, cac quy dinh cua phap luat
ve thue, ket qua kiem tra thtfc te hang hoa trong trtfdng hop can thiet ddi vdi hang hoa xuat
khau, nhap khau.

3. Viec xii ly ket qua kiem tra thue dtfdc quy dinh nhtf sau:

a) Trtfdng hdp kiem tra trong qua trinh lam thu tuc hai quan phat hien vi pham din
den thieu thue, tron thue, gian lan thue thi ngtfdi nop thue phai nop du thue, bi xtf phat
theo quy dinh cua Luat nay va cac quy dinh khac cua phap luat cd lien quan.

b) Trtfdng hdp ho sd thue cd noi dung can lam rd lien quan den so tien thue phai nop, sd
tien thue dtfdc mien, sd tien thue dude giam, sd tien thue dtfdc hoan, co quan quan ly thue
thong bao yeu cau ngtfdi nop thue giai trinh hoac bo sung thong tin. tai lieu. Trtfdng hdp ngtfdi
nop thue da giai trinh va bo sung thong tin. tai lieu chtfng minh so thue da khai la dtfng thi ho
so' thue dtfdc chap nhan; neu sau khi giai trinh va bo sung ho so ma khong du can etf chtfng
minh sd thue da khai la dung thi cd quan quan ly thue yeu cau ngtfdi nop thue khai bo sung.

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c) Trtfdng hdp het thdi han theo thong bao cua co quan quan ly thue' ma ngudi nop
thue khong giai trinh, bo sung thong tin, tai lieu hoac khong khai bo sung ho so thue hoac

giai trinh, khai bo sung ho sd thue khong clung thi thu trudng co quan quan ly thue quan ly
trtfc tiep an dinh so' tien thue' phai nop hoac ra quyet dinh kiem tra thue tai tru sd cua
ngudi nop thue.

d) Do'i vdi hang hoa xuat khau, nhap khau da dtfOc thong quan neu cO quan hai quan
phat hien ho so thue cd noi dung can lam ro lien quan den nghia vu thue'. so tien thue dtfOc
mien, so tien thue' dtfdc giam, sd tien thue dtfdc hoan thi cd quan hai quan yeu cau ngudi 
nop thue' giai trinh hoac bo sung thong tin. tai lieu. Trudng hdp ngudi nop thue da giai trinh
va bo sung thong tin, tai lieu chtfng minh so thue la dung thi ho so thue dtfdc chap nhan. 
Trudng hdp khong chtfng minh dtfdc so' thue da khai la dung hoac qua thdi han ma khong
giai trinh dtfdc thi thu trtidng cd quan hai quan an dinh so' tien thue phai nop hoac ra quyet
dinh kiem tra thue tai tru sd cua ngtfdi nop thue.

d) Quyet dinh kiem tra thue phai dtfdc gtfi cho ngtfdi nop thue trong thdi han ba ngay
lam viec, ke ttf ngay ky. Trong thdi han nam ngay lam viec, ke ttf ngay nhan dtfdc quyet
dinh kiem tra thue ma ngtfdi nop thue chtfng minh dtfdc so' thue da khai la dung hoac nop
du so tien thue phai nop thi cd quan quan ly thue bai bo quyet dinh kiem tra thue.

Dieu 78. Kiem tra thue tai tru sd cua ngudi nop thue

1. Cac trifdng hop kiem tra thue tai tru sd cua ngudi nop thue:

a) Cac trudng hop quy dinh tai diem c va diem cl khoan 3 Dieu 77 cua Luat nay;

b) Cac trudng hdp kiem tra sau thong quan, bao gom kiem tra theo ke hoach, kiem tra
chon mau de danh gia viec tuan thu phap luat ve thue va kiem tra doi vdi hang hoa xuat
khau, nhap khau da dtfdc thong quan co dau hieu vi pham phap luat ve thue.

Khi kiem tra sau thong quan neu phat hien co dau hieu tron thue, gian lan thue thi
Cue trudng Cue kiem tra sau thong quan, Cue trudng Cue hai quan, Chi cue trudng Chi cuc

kiem tra sau thong quan co tham quyen quyet dinh ap dung cac bien phap quy dinh tai Muc
4 cua ChtfOng nay.

2. Trinh ttf, thu tuc kiem tra thue dtfdc quy dinh nhtf sau:

a) Cong bo' quyet dinh kiem tra thue khi bat dau tien hanh kiem tra thue;

b) Do'i chieu noi dung khai bao vdi sd ke toan, chung ttf ke toan, bao cao tai chinh, cac tai
lieu cd lien quan, tinh trang thtfc te trong pham vi, noi dung cua quyet dinh kiem tra thue;

c) Thdi han kiem tra thue khong qua nam ngay lam viec, ke ttf ngay cong bo' quyet
dinh kiem tra; trudng hdp kiem tra theo ke hoach do'i vdi hang hoa xuat khau, nhap khau
thi thdi han khong qua mudi lam ngay;

d) Trong trudng hdp can thiet, quyet dinh kiem tra thue dtfdc gia han mot lan; thdi
gian gia han khong qua thdi han quy dinh tai diem c khoan nay;

d) Lap bien ban kiem tra thue trong thdi han nam ngay lam viec, ke ttf ngay het thdi
han kiem tra;

e) Xtf ly theo tham quyen hoac chuyen cap cd tham quyen xtf ly theo ket qua kiem tra.
Dieu 79. Quyen va nghia vu cua ngtfdi nop thue trong kiem tra thue tai tru sd cua 
ngtfdi nop thue

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b) Ttf choi cung cap thong tin, tai lieu khong lien quan den noi dung kiem tra thue: thong
tin, tai lieu thuoc bi mat nha ntfcic, trtf trtfdng hop phap luat co quy dinh khac;

c) Nhan bien ban kiem tra thue va yeu c£u giai thich noi dung bien ban kiem tra thue;
d) Bao ltfu y kien trong bien ban kiem tra thue;

d) K hieu nai, khdi kien va yeu cau boi thtfOng thiet hai th eo quy dinh cu a phap luat;
e) To cao hanh vi vi pham phap luat trong qua trinh kiem tra thue.

2. Ngtfdi nop thue co cac nghia vu sau day:

a) Chap hanh quyet dinh kiem tra thue cua CO quan quan ly thue;

b) Cung cap kip thdi, day du, chinh xac cac thong tin, tai lieu lien quan den noi dung
kiem tra theo yeu cau cua doan kiem tra thue; chiu trach nhiem trtfdc phap luat ve tinh
chinh xac, trung thtfc cua thong tin, tai lieu da cung cap;

c) Ky bien ban kiem tra thue trong thdi han nam ngay lam viec, ke ttf ngay ket thue
kiem tra;

d) Chap hanh quyet dinh xti ly ket qua kiem tra thue.

Dieu 80. Nhiem vu, quyen han cua thu trtfdng cO quan quan ly thue ra quyet dinh
kiem tra thue va cong chtfc quan ly thue trong viec kiem tra thue

1. Thti trtfdng cd quan quan ly thue ra quyet dinh kiem tra thue co nhtfng nhiem vu,
quyen han sau day:

a) Chi dao thtfc hien dung noi dung, tho'i han ghi trong quyet dinh kiem tra thue;
b) Ap dung bien phap tam gitf tai lieu, tang vat lien quan den hanh vi tron thue, gian
lan thue quy dinh tai Dieu 90 cua Luat nay;

c) Gia han kiem tra trong trtfdng ho'p can thiet;

d) Quyet dinh xti ly ve thue, xtf phat vi pham hanh chinh theo tham quyen hoac kien
nghi ngtfdi co tham quyen quyet dinh xti phat vi pham hanh chinh;

d) Giai quyet khieu nai, to” cao lien quan den hanh vi hanh chinh, quyet dinh hanh
chinh cua cong chtic quan ly thue.

2. Cong chtic quan ly thue khi thtfc hien kiem tra thue co cac nhiem vu, quyen han
sau day:

a) Thtfc hien dting noi dung, thdi han ghi trong quyet dinh kiem tra thue;

b) Yeu cau ngtfdi nop thue cung cap thong tin, tai lieu lien quan den noi dung kiem tra;
c) Lap bien ban kiem tra thue; bao cao ket qua kiem tra vdi ngtfdi da ra quyet dinh
kiem tra va chiu trach nhiem ve tinh chinh xac, trung thtfc, khach quan cua bien ban, bao
cao do;

d) Xtf phat vi pham hanh chinh theo tham quyen hoac kien nghi vdi ngtfdi co thdm
quyen ra quyet dinh xtf ly vi pham.

Muc 3

THANH TRA THUE
Dieu 81. Cac trtfdng hdp thanh tra thue'

1. Doi vdi doanh nghiep co nganh nghe kinh doanh da dang, pham vi kinh doanh rong
tin thanh tra dinh ky mot nam khong qua mot lan.

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2. Khi co dau hieu vi pham phap luat ve thue.

3. De giai quyet khieu nai, to cao hoac theo yeu cau cua thu trudng CO quan quan ly
thue cac cap hoac Bo trUdng Bo Tai chfnh.

Dieu 82. Q uyet dinh thanh tra thue

1. Thu trUdng cO quan quan ly thue cac cap co tham quyen ra quyet dinh thanh tra thue.
2. Quyet dinh thanh tra thue phai co cac noi clung sau day:

a) Can ctf phap ly cle thanh tra thue;

b) Doi ttfdng, noi dung, pham vi, nhiem vu thanh tra thue;
c) Thoi han tien hanh thanh tra thue;

d) Trtfdng doan thanh tra thue va cac thanh vien khac cua cloan thanh tra thue.

3. Cham nhat la ba ngay lam viec, ke ttf ngay ky, quyet dinh thanh tra thue phai dtfdc
gtfi cho doi ttfdng thanh tra.

Quyet dinh thanh tra thue phai dtfOc cong bo'cham nhat la mUOi lam ngay, ke ttf ngay
ra quyet dinh thanh tra thue.

Dieu 83. Thdi han thanh tra thue

1. Thoi han m ot lan thanh tra thue khong qua ba mUdi ngay, ke ttf ngay con g bo quyet
dinh thanh tra thue.

2. Trong trudng hdp c&n thiet, ngtfdi ra quyet dinh thanh tra thue gia han thdi han
thanh tra thue. Thdi gian gia ban khong vtfOt qua ba mUOi ngay.

Dieu 84. Nhiem vu, quyen han cua ngtfdi ra quyet dinh thanh tra thue
1. NgUdi ra quyet dinh thanh tra thue co cac nhiem vu, quyen han sau day:

a) Chi dao, kiem tra doan thanh tra thue' thtfc hien dung noi dung, thdi han ghi

trong quyet dinh thanh tra thue;

b) Yeu cau do'i ttfo'ng thanh tra cung cap thong tin, tai lieu, bao cao bang van ban, giai
trinh ve nhtfng van de lien quan den noi dung thanh tra thue; yeu c&u cO quan, to chtfc, ca
nhan co thong tin, tai lieu lien quan den noi dung thanh tra thue cung cap thong tin, tai
lieu do;

c) Ap dung cac bien phap quy dinh tai cac Dieu 89, 90 va 91 cua Luat nay;

d) TrUng cau giam dinh ve nhtfng van cle lien quan den noi du n g th a n h tra thue;

d) Tam dinh chi hoac kien nghi ngirdi co tham quyen dinh chi viec lam khi xet thay
viec lam do gay thiet hai nghiem trong den ldi fch cua Nha ntfdc, quyen va ldi ich hdp phap
cua cd quan, to chtfc, ca nhan;

e) Xtf ly theo tham quyen hoac kien nghi ngtfdi co tham quyen xtf ly vi pham phap luat ve
thue; kiem tra, don doc viec thUc hien quyet dinh xu ly ve thanh tra thue;

g) Giai quyet khieu nai, to' cao lien quan den trach nhiem cua trudng doan thanh tra
thue, cac thanh vien khac cua doan thanh tra thue;

h) Ket luan ve noi clung thanh tra thue.

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Dieu 85. Nhiem vu. quyen han cua trtfdng doan thanh tra thue, thanh vien doan 
thanh tra thue

1. Trudng doan thanh tra thue co cac nhiem vu, quyen han sau day:

a) To chtfc, chi dao cac thanh vien trong doan thanh tra thue thtfc hien dung noi dung,
ddi ttfOng, thdi han da ghi trong quyet dinh thanh tra thue;

b) Yeu cau do'i ttfdng thanh tra cung cap thong tin, tai lieu, bao cao bang van ban. giai
trinh ve nhiing van de lien quan den noi dung thanh tra thue; khi can thiet co the tien hanh
kiem ke tai san cua doi ttfOng thanh tra lien quan den noi dung thanh tra thue:

c) Ap dung bien phap quy dinh tai Dieu 90 cua Luat nay;
d) Lap bien ban thanh tra thue;

d) Bao cao vdi ngtfdi ra quyet dinh thanh tra thue ve ket qua thanh tra va chiu trach
nhiem ve tfnh chfnh xac, trung thtfc, khach quan cua bao cao do;

e) Xti phat vi pham hanh chfnh theo tham quyen hoac kien nghi ngudi co tham quyen
ra quyet dinh xti ly vi pham;

2. Thanh vien doan thanh tra thue co cac nhiem vu, quyen han sau day:
a) Thtfc hien nhiem vu theo stf phan cong ctia trudng doan thanh tra thue;
b) Kien nghi xti ly nhtfng van de lien quan den noi dung thanh tra thue;

c) Bao cao ket qua thtfc hien nhiem vu dude giao vdi trudng doan thanh tra thue.

3. Khi thtfc hien nhiem vu, quyen han quy dinh tai Dieu nay, trudng doan thanh tra
thue, tlianh vien doan thanh tra thue phai chiu trach nhiem trudc phap luat ve quyet dinh
va hanh vi ctia minh.

Dieu 86. Nghia vu va quyen ctia do'i ttfOng thanh tra thue
1. Do'i ttfOng thanh tra thue co cac nghia vu sau day:

a) Chap hanh quyet dinh thanh tra thue;

b) Cung cap kip thdi, day dti, chfnh xac cac thong tin, tai lieu lien quan den noi dung

thanh tra theo yeu cau cua cO quan quan ly thue, trtfdng doan thanh tra thue va phai chiu
trach nhiem trudc phap luat ve tfnh chfnh xac, trung thtfc cua thong tin, tai lieu da cung cap;

c) Chap hanh yeu cau, ket luan thanh tra thue, quyet dinh xti ly ctia cd quan quan ly
thue, trtfdng doan thanh tra thue va cd quan nha ntfdc co tham quyen;

d) Ky bien ban thanh tra trong thdi han nam ngay lam viec, ke ttf ngay ket thtfc
thanh tra thue.

2. Ddi ttfdng thanh tra thue co cac quyen sau day:

a) Giai trinh ve nhtfng van de cd lien quan den noi dung thanh tra thue;
b) Bao ltfu y kien trong bien ban thanh tra thue;

c) Ttf choi cung cap thong tin. tai lieu khong lien quan den noi dung thanh tra thue,
thong tin, tai lieu thuoc bi mat Nha ntfdc. trtf trtfdng hdp phap luat co quy dinh khac:

d) Khieu nai vdi ngtfdi ra quyet dinh thanh tra thue ve quyet dinh, hanh vi cua truong
doan thanh tra thue, thanh vien doan thanh tra thue khi co can ctf cho rang quyet dinh,
hanh vi do la trai phap luat. Trong khi chd giai quyet khieu nai. ngtfdi khieu nai van phai
thtfc hien cac quyet dinh dd;

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d) Yeu cau boi thtfdng thiet hai theo quy dinh cua phap luat;

e) To'cao hanh vi vi pham phap luat cua thu trtfdng cd quan quan ly thue. trtfdng doan
thanh tra thue, thanh vien khac cua doan thanh tra thue.

Dieu 87. Ket luan thanh tra thue

1. Cham nhat la mtfdi lam ngay, ke ttf ngay nhan dtfdc bao cao ket qua thanh tra thue,

ngtfdi ra quyet dinh thanh tra thue phai co van ban ket luan thanh tra thue. Ket luan thanh
tra thue phai co cac noi dung sau day:

a) Danh gia viec thtfc hien phap luat ve thue' cua doi ttfOng thanh tra thuoc noi dung
thanh tra thue;

b) Ket luan ve noi dung dtfdc thanh tra thue;

c) Xac dinh r5 tinh chat, mtfc do vi pham, nguyen nhan, trach nhiem cua cd quan, to
chtfc, ca nhan co hanh vi vi pham (neu co);

d) Xtf ly theo tham quyen hoac kien nghi ngtfdi co tham quyen xtf ly vi pham hanh
chinh theo quy dinh cua phap luat.

2. Trong qua trinh ra van ban ket luan thanh tra, ngtfdi ra quyet dinh thanh tra co
quyen yeu cau trtfdng doan thanh tra, thanh vien doan thanh tra bao cao, yeu cau doi ttfOng
thanh tra giai trinh de lam r5 them nhtfng van de can thiet phuc vu cho viec ra ket luan
thanh tra thue.

Muc 4

BIEN p hAp Ap DUNG TRONG THANH TRA THUE DOI VCfl TRUONG H d p

CO DAU HIEU TRON THUE, GIAN LAN THUE

Dieu 88. Ap dung cac bien phap trong thanh tra thue doi vdi trtfdng hop co dau hieu tron
thue, gian lan thue

1. Khi ngtfdi nop thue co dau hieu tron thue. gian lan thue lien quan den to chtfc, ca
nhan khac.

2. Khi dau hieu tron thue, gian lan thue co tfnh chat phtfc tap.

Dieu 89. Thu thap thong tin lien quan den hanh vi tron thue, gian lan thue

1. Thu trtfdng cO quan quan ly thue co quyen yeu cau to chtfc, ca nhan cd thong tin
lien quan den hanh vi tron thue, gian lan thue cung cap thong tin bang van ban hoac tra ldi
trtfc tiep.

2. Trong trtfdng ho'p yeu cau cung cap thong tin bang van ban thi khi nhan dtfdc yeu
cau cua thu trtfdng cd quan quan ly thue, to chtfc, ca nhan cd trach nhiem cung cap thong
tin dung noi dung, thdi han, dia chi dtfdc yeu c lu va chiu trach nhiem ve tfnh chfnh xac,
trung thtfc cua thong tin da cung cap; trtfdng hdp khong the cung cap dtfdc thi phai tra ldi
bang van ban neu ro ly do.

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Trong qua trinh thu thap thong tin bang tra ldi true tiep, thanh tra vien thue phai lap
bien ban lam viec va duoc ghi am. ghi hinh cong khai.

Dieu 90. Tam giu! tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue
1. Thu trudng cd quan quan ly thue, Trudng doan thanh tra thue co quyen quyet dinh
tam giu tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue.

2. Viec tam gitf tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue dtfdc
ap dung khi can xac minh tinh tiet lam can cii de co quyet dinh xtf ly hoac ngan chan ngay
hanh vi tron thue, gian lan thue.

3. Trong qua trinh thanh tra thue, neu doi ttfdng thanh tra co bieu hien tau tan. tieu huy
tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue thi thanh tra vien thue dang
thi hanh nhiem vu dUdc quyen tam gitf tai lieu, tang vat do. Trong thdi han hai mUOi bon gid,
ke tif khi tam giii tai lieu, tang vat, thanh tra vien thue phai bao cao thu trudng cO quan quan

ly thue hoac trudng doan thanh tra thue ra quyet dinh tam giii tai lieu, tang vat; trong thdi han
tam gid lam viec, ke tii khi dtfdc bao cao, ngudi co tham quyen phai xem xet va ra quyet dinh
tam gitf. Trudng hdp ngudi co tham quyen khong dong y viec tam giQ thi thanh tra vien thue
phai tra lai tai lieu, tang vat trong thdi han tam gid lam viec.

4. Khi tam giii tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue, thanh
tra vien thue phai lap bien ban tam giii. Trong bien ban tam giii phai ghi ro ten. so ltfdng,
chung loai cua tai lieu, tang vat bi tam giii; chii ky cua ngudi thtfc hien tam giii, ngtfdi dang
quan ly tai lieu, tang vat vi pham. Ngudi ra quyet dinh tam giii co trach nhiem bao quan tai
lieu, tang vat tam giti va chiu trach nhiem trudc phap luat neu tai lieu, tang vat bi mat,
ban, danh trao hoac hu hdng.

Trong trudng hdp tai lieu, tang vat can dtfdc niem phong thi viec niem phong phai
dtfdc tien hanh ngay trudc mat ngudi co tai lieu, tang vat; neu ngudi cd tai lieu, tang vat
vang mat thi viec niem phong phai dtfdc tien hanh trudc mat dai dien gia dinh hoac dai dien
to chtfc va dai dien chinh quyen, ngudi chtfng kien.

5. Tang vat la tien Viet Nam, ngoai te, vang bac, da quy, kim khi quy va nhtfng vat
thuoc dien quan ly dac biet phai dtfdc bao quan theo quy dinh cua phap luat; tang vat la
hang hoa, vat pham de bi hu hdng thi ngudi ra quyet dinh tam gitf phai tien hanh lap bien
ban va td chtfc ban ngay de tranh ton that; tien thu dtfo'c phai dtfOc gtfi vao tai khoan ta,m
gitf md tai Kho bac Nha ntfdc de bao dam thu du tien thue, tien phat.

6. Trong thdi han mudi ngay lam viec, ke ttf ngay tam gitf, ngtfdi ra quyet dinh tam gitf
phai xtf ly tai lieu, tang vat bi tam gitf theo nhtfng bien phap trong quyet dinh xu ly hoac tra lai
cho ca nhan, to’ chtfc neu khong ap dung hinh thtfc phat tich thu doi vdi tai lieu, tang vat bi tam
gitf. Thdi han tam gitf tai lieu, tang vat co the dtfOc keo dai doi vdi nhtfng vu viec phtfc tap. can
tien hanh xac minh, nhtfng toi da khong qua sau mtfdi ngay, ke ttf ngay tam gitf tai lieu, tang
vat, Viec keo dai thdi han tam gitf tai lieu, tang vat phai do ngtfdi co th&m quyen theo quy dinh
tai khoan 1 Dieu nay quyet dinh.

7. Co quan quan ly thue phai giao mot ban quyet dinh tam gitf, bien ban tam gitf. quyet
dinh xtf ly tai lieu, tang vat lien quan den hanh vi tron thue, gian lan thue cho to chtfc, ca nhan
co tai lieu, tang vat bi tam gitf.

Dieu 91. Kham nOi cat giau tai lieu, tang vat lien quan den hanh vi trori thue. gian 
lan thue

1. Thu trudng cO quan quan ly thue co quyen quyet dinh kham no'i cat giau tai lieu,
tang vat lien quan den hanh vi tron thue. gian lan thue. Trong trudng hop no'i cat giau tai

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lieu, tang vat lien quan den hanh vi tron thue, gian lan thue la noi 0 thi phai dtfOc stf dong y
bang van b in cua ngtfdi co tham quyen theo quy dinh cua phap luat.

2. Viec kham ndi cat gia'u ta i lieu, tang vat dtfdc tien hanh khi co can cii ve viec cat
giau ta i lieu, tang vat lien quan den hanh vi tron thue, gian lan thue.

3. Khi kham ndi cat giau tai lieu, tang vat phai co mat ngudi chu nOi bi kham va ngtfdi
chtfng kien. Trong trtfdng hdp ngtfdi chu ndi bi kham vang mat ma viec kham khong the tri
hoan thi phai co dai dien chinh quyen va hai ngtfdi chtfng kien.

4. Khong dtfdc kham ndi cat giau tai lieu, tang vat lien quan den hanh vi tron thue,
gian lan thue vao ban dem, ngay le, ngay tet, khi ngtfdi chu ndi bi kham co viec hieu, viec
hi, trtf trtfdng hdp pham phap qua tang va phai ghi ro ly do vao bien ban.

5. Moi trtfdng hop kham no'i cat giau tai lieu, tang vat lien quan den hanh vi tron
thue, gian lan thue deu phai co quyet dinh bang van ban va phai lap bien ban. Quyet dinh
va bien ban kham noi cat giau tai lieu, tang vat phai dtfdc giao cho ngtfdi chu ndi bi kham
mot ban.

Chircfng XI

C U O N G CHE THI HANH QUYET OjNH HANH CHINH THUE

Dieu 92. Trtfdng hdp bi ctfdng che thi hanh quyet dinh hanh chinh thue

1. Ngtfdi nop thue nd tien thue, tien phat vi pham phap luat ve thue da qua chin
mtfOi ngay, ke ttf ngay het thdi han nop thue, nop tien phat vi pham phap luat ve thue
theo quy dinh.

2. Ngtfdi nop thue nd tien thue, tien phat vi pham phap luat ve thue khi da het
thdi han gia han nop tien thue.

3. Ngtfdi nop thue cdn nd tien thue, tien phat co hanh vi phat tan tai san, bo tron.
Dieu 93. Bien phap ctfdng che thi hanh quyet dinh hanh chinh thue

1. Cac bien phap ctfdng che thi hanh quyet dinh hanh chinh thue bao gom:

a) Trich tien ttf tai khoan cua doi ttfdng bi ctfdng che thi hanh quyet dinh hanh chfnh
thue tai Kho bac Nha ntfdc, ngan hang thtfOng mai, to chtfc tin dung khac; yeu cau phong
toa tai khoan;

b) Khau trtf mot phan tien ltfOng hoac thu nhap;

c) Ke bien tai san, ban dau gia tai san ke bien theo quy dinh cua phap luat de thu du
tien thue, tien phat;

d) Thu tien, tai san khac cua doi ttfOng bi ctfdng che thi hanh quyet dinh hanh chfnh
thue do to’ chtfc, ca nhan khac dang nam gitf;

d) Dtfng lam thu tuc hai quan doi vdi hang hoa nhap khau;
e) Thu hoi ma so* thue; dinh chi viec stf dung hoa ddn;

g) Thu hoi giay chtfng nhan kinh doanh, giay phep thanh lap va hoat dong, giay phep
hanh nghe.

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Dieu 94. Tham quyen quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue
Thu trtfdng cd quan quan ly thue, Cue trtfdng Cue dieu tra chong buon lau. Cue trtfdng
Cue kiem tra sau thong quan co tham quyen ra quyet dinh ctfdng che thi hanh quyet djnh
hanh chi'nh thue doi vdi cac trtfdng hdp quy dinh tai cac diem a, b, c, d, d va e khoan 1 Dieu 93
cua Luat nay.

Viec thu hoi giay chtfng nhan dang ky kinh doanh. giay phep thanh lap va hoat dong,
giay phep hanh nghe quy dinh tai diem g khoan 1 Dieu 93 cua Luat nay dtfOc thtfc hien theo
quy dinh cua phap luat.

Dieu 95. Quyet dinh ctfOng che thi hanh quyet dinh hanh chinh thue

1. Viec ctfdng che thi hanh quyet dinh hanh chi'nh thue chi dtfdc thtfc hien khi co quyet
dinh ctfdng che thi hanh quyet dinh hanh chinh thue cua ngtfdi co tham quyen quy dinh tai
Dieu 94 cua Luat nay.

2. Q uyet dinh ctfOng che thi hanh quyet dinh hanh chi'nh thue bao gom cac noi dung:
ngay, thang, nam ra quyet dinh; can ctf ra quyet dinh: ho ten, chtfc vu dOn vi ngtfdi ra quyet
dinh; ho ten, ndi ctf trtf, tru sd cua doi ttfOng bi ctfdng che thi hanh quyet dinh hanh chi'nh thue;
ly do ctfdng che' thi hanh quyet dinh hanh cln'nh thue; bien phap ctfdng che thi hanh quyet dinh
hanh chi'nh thue; thdi gian, dia diem thtfc hien; cd quan chu tri thtfc hien quyet dinh ctfdng che
thi hanh quyet dinh hanh chi'nh thue; cO quan co trach nhiem phoi hop; chtf ky cua ngtfdi ra
quyet dinh; dau cua cd quan ra quyet dinh.

3. Quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue phai dtfdc gtfi cho doi
ttfOng bi ctfOng che thi hanh quyet dinh hanh chi'nh thue, to chtfc, ca nhan co lien quan
trong thdi han nam ngay lam viec trtfdc khi thtfc hien ctfdng che; quyet dinh ctfdng che phai
dtfdc gtfi cho cO quan quan ly thue cap tren trtfc tiep; trtfdng hdp ctfdng che b ln g bien phap
quy dinh tai diem c khoan 1 Dieu 93 cua Luat nay thi quyet dinh phai dtfdc gtfi cho Chu
tich Uy ban nhan dan xa, phtfdng, thi tran noi thtfc hien ctfdng che thi hanh quyet dinh
hanh cln'nh thue trtfdc khi thtfc hien.

Dieu 96. Trach nhiem to chtfc thi hanh quyet dinh ctfdng che thi hanh quyet dinh 
hanh cln'nh thue

1. Ngtfdi ra quyet dinh ctfdng che thi hanh quyet dinh hanh chi'nh thue cd nhiem vu to
chtfc thi hanh quyet dinh ctfdng che thi hanh quyet dinh hanh cln'nh thue.

2. Uy ban nhan dan xa, phtfdng, thi tran ndi cd do'i ttfdng thuoc dien ctfdng che thi
hanh quyet dinh hanh chi'nh thue chi dao cac cd quan co trach nhiem phoi hop vdi co quan
quan ly thue thtfc hien viec ctfdng che thi hanh quyet dinh hanh chi'nh thue.

3. Ltfc ltfdng canh sat nhan dan cd trach nhiem bao dam trat ttf, an toan. ho trd cd
quan quan ly thue trong qua trinh ctfdng che thi hanh quyet dinh hanh chi'nh thue khi co
yeu cau cua ngtfdi ra quyet dinh ctfdng che thi hanh quyet dinh hanh chi'nh thue.

Dieu 97. Ctfdng che bihig bien phap trich tien ttf tai khoan cua do'i ttfdng bi ctfdng che 
thi hanh quyet dinh hanh chi'nh thue

1. Bien phap trich tien ttf tai khoan ap dung doi vdi doi ttfOng bi ctfdng che thi hanh
quyet dinh hanh cln'nh thue cd tien gtfi tai Kho bac Nha ntfdc. ngan hang thtfOng mai va to
chtfc tin dung khac

2. Khi nhan dtfOc quyet dinh ctfdng che thi hanh quyet dinh hanh cln'nh thue. Kho bac

Nha ntfdc, ngan hang thtfdng mai. td chtfc tin dung khac co trach nhiem trich so tien ghi
trong quyet dinh ctfdng che thi hanh quyet dinh hanh cln'nh thue ttf tai khoan cua do'i ttfdng

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bi ctfdng che thi hanh quyet dinh hanh chinh thue va chuyen sang tai khoan ngan sach nha
ntfdc tai Kho bac Nha ntfdc, dong thdi thong bao bang van ban cho ngtfdi ra quyet dinh
ctfdng che thi hanh quyet dinh hanh chinh thue va doi ttfdng bi ctfdng che thi hanh quyet
dinh hanh chinh thue biet.

3. Quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue bang bien phap trich
tien tti tai khoan cua do'i ttfdng bi ctfdng che thi hanh quyet dinh hanh chinh thue co hieu
ltfc trong thdi han ba mUdi ngay, ke ttf ngay ra quyet dinh. Khi quyet dinh ctfdng che thi
hanh quyet dinh hanh chinh thue da het hieu ltfc ma Kho bac Nha ntfdc, ngan hang thtfdng
mai, to chtfc tin dung khac chUa trich du tien thue theo quyet dinh ctfdng che thi hanh
quyet dinh hanh chinh thue thi phai thong bao bang van ban cho ngtidi ra quyet dinh ctfdng
che thi hanh quyet dinh hanh chinh thue biet.

4. Trong thdi han quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue cd hieu
ltfc, neu trong tai khoan cua do'i ttfdng bi ctfdng che thi hanh quyet dinh hanh chinh thue
cdn so' du ma Kho bac Nha nUdc, ngan hang thudng mai, to’ chtic tin dung khac khong thtfc
hien viec trich tien cua do'i ttfdng bi ctfdng che thi hanh quyet dinh hanh chinh thue de nop
vao ngan sach nha ntidc theo quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue thi
bi xti phat vi pham hanh chinh theo quy dinh tai ChUdng XII ctia Luat nay.

Dieu 98. Cudng che bang bien phap kha'u trti mot phan tien ludng hoac thu nhap
1. Bien phap khau trti mot phan tien ludng hoac thu nhap dtfdc ap dung do'i vdi ngudi
nop thue bi cudng che thi hanh quyet dinh hanh chinh thue dang lam viec theo bien che
hoac hdp dong tti sau thang trd len hoac dang dtfdc hudng trd cap huu tri, mat stic.

2. Ty le khau trti tien ludng, trd cap huu tri hoac mat stic do'i vdi ca nhan khong thap
hdn 10% va khong qua 30% tong so' tien ludng, trd ca'p hang thang ctia ca nhan do; doi vdi

nhiing khoan thu nhap khac thi ty le khau trti can cti vao thu nhap thtfc te, nhung khong
qua 50% tong so thu nhap.

3. Cd quan, to chtic sti dung lao dong dang quan ly tien ltidng hoac thu nhap ctia do'i ttfdng
bi ctidng che thi hanh quyet dinh hanh chinh thue co cac trach nhiem sau day:

a) Khau trti mot phan tien ltidng hoac thu nhap ctia do'i ttfdng bi ctfdng che thi hanh
quyet dinh hanh chinh thue va chuyen so tien da khau trti vao tai khoan ngan sach nha 
nUdc tai Kho bac Nha nUdc theo noi dung ghi trong quyet dinh ctfdng che' thi hanh quyet
dinh hanh chinh thue, ke tti ky tra tien ltidng hoac thu nhap gan nhat cho den khi khau trti
dti so' tien thue', tien phat theo quyet dinh ctfdng che thi hanh quyet dinh hanh chinh thue,
dong thdi thong bao cho ngudi ra quyet dinh ctfdng che va ddi ttfdng bi ctidng che biet;

b) Trong trtfdng hdp chtia khau trti dti so' tien thue, so' tien phat theo quyet dinh cudng
che ma hdp dong lao dong ctia do'i ttfdng bi ctfdng che cham dtit, cd quan, to chtic stf dung lao
dong phai thong bao cho ngtfdi ra quyet dinh ctidng che thi hanh quyet dinh hanh chinh
thue biet trong thdi han nam ngay lam viec, k§ tti ngay cham dtit hdp dong lao dong;

c) Cd quan, to’ chtic sti dung lao dong dang quan ly tien ludng hoac thu nhap ctia doi
ttidng bi cudng che thi hanh quyet dinh hanh chinh thue co' tinh khong thtfc hien quyet dinh
cudng che thi hanh quyet dinh hanh chinh thue thi bi xti phat vi pham hanh chinh theo quy
dinh tai Chtidng XII ctia Luat nay.

Dieu 99. Ctfdng che bang bien phap ke bien tai san, ban dau gia tai san ke bien

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Khong ap dung ke bien tai san trong trUdng hdp ngtfdi nop thue la ca nhan dang 
trong thdi gian chfla benh.

2. Gia tri tai san bi ke bien cua doi ttfdng bi ctfdng che ttfdng dudng vdi so' tien thue da
ghi trong quyet dinh cUdng che va chi phi cho viec to chtic thi hanh ctfdng che.

3. Nhiing tai san sau day khong dtfdc ke bien:

a) Thuoc chtia benh, ludng thtfc, thtfc pham phuc vu nhu cau thiet yeu cho doi ttfdng
bi ctfdng che thi hanh quyet dinh hanh chinh thue va gia dinh ho;

b) Cong cu lao dong;

c) Nha ci, do dung sinh hoat thiet yeu cho doi ttfdng bi ctfdng che thi hanh quyet dinh
hanh chinh thue va gia dinh ho;

d) Do dung thd cung; di vat, huan chudng, huy chtfdng, bang khen;
d) Tai san phuc vu quoc phong, an ninh.

4. Trong thdi han ba mUdi ngay, ke tti ngay ke bien tai san, doi tUdng bi ctidng che thi
hanh quyet dinh hanh chinh thue khong nop du tien thue nd, tien phat thi cd quan quan ly
thue dUdc quyen ban dau gia tai san ke bien de thu du tien thue nd, tien phat.

5. Chinh phu quy dinh trinh tti, thu tuc ctfdng che thi hanh quyet dinh hanh chinh
thue bfing bien phap ke bien tai san, ban dau gia tai san ke bien.

D ieu 100. Cudng che bang bien phap thu tien, tai san khac cua doi tUdng bi ctidng che
do to chtic, ca nhan khac dang giti

1. Viec ctidng che thu tien, tai san khac cua doi ttidng bi ctidng che do to chtic, ca nhan
khac (sau day goi la ben thti ba) dang nam giti dtidc ap dung khi co dti cac dieu kien sau day:

a) Cd quan quan ly thue khong ap dung dUdc cac bien phap cudng che quy dinh tai cac 
diem a, b va c khoan 1 Dieu 93 ctia Luat nay hoac da ap dung nhung van chua thu dti so 
tien thue nd, tien phat;

b) Cd quan quan ly thue co can cti xac dinh ben thti ba dang co khoan nd hoac giti tien,
tai san khac ctia doi ttidng bi cudng che.

2. Nguyen tac thu tien, ta i san khac ctia doi ttidng bi cudng che tti ben thti ba dtidc quy
dinh nhti sau:

a) Ben thti ba co khoan nd den han phai tra cho doi tudng bi ctfdng che hoac giti tien,
tai san khac ctia dox tUdng bi cudng che thi co trach nhiem nop tien thue nd, tien phat thay
cho doi ttfdng bi ctfdng che;

b) Trtfdng hdp tien, tai san khac ctia do’i ttfdng bi ctfdng che do ben thti ba dang nam
giti la do'i ttfdng ctia cac giao dich bao dam hoac thuoc trtfdng hdp giai quyet pha san thi viec
thu tien, tai san khac tti ben thti ba dtfdc thtfc hien theo quy dinh ctia phap luat;

c) So' tien ben thti ba nop vao ngan sach nha ntidc thay cho doi ttfdng bi ctfdng che dtfdc
xac dinh la so' tien da thanh toan cho do'i ttfdng bi ctidng che.

3. Trach nhiem ctia ben thti ba dang co khoan nd hoac giti tien, tai san khac ctia doi
tudng bi ctidng che dtidc quy dinh nhti sau:

a) Cung cap cho cd quan quan ly thue thong tin ve khoan nd hoac khoan tien, tai san
khac dang nam giti ctia doi ttfdng thuoc dien cudng che, trong do neu ro so ludng tien. thdi 
han thanh toan nd, loai tai san, so ludng tai san, tinh trang tai san;

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b) Khi nhan dude van ban yeu cau cua cd quan quan ly thue' thi khong dUdc chuyen tra
tien, tai san khac cho doi tuong bi cudng che cho den khi thUc hien nop tien vao ngan sach
nha nUdc hoac chuyen giao tai san cho cd quan quan ly thue de lam thu tuc ban dau gia sau;

c) Trong trudng hop khong thue hien difdc yeu c&u cua cd quan quan ly thue thi phai

co van ban giai trinh vdi cd quan quan ly thue trong thdi han nam ngay lam viec, ke ttf ngay
nhan dUdc v&n ban yeu cau cua cd quan quan ly thue;

d) To chtic, ca nhan dang co khoan nd hoac nam giti tien, tai san khac cua doi ttidng bi
cudng che" thi hanh quyet dinh hanh cln'nh thue khong thUc hien nop thay so' tien thue bi cudng
che trong thdi han mudi lam ngay, ke tti ngay nhan dUdc yeu cau cua cd quan quan ly thue thi bi
coi la nd tien thue cua Nha nude va bi ap dung cac bien phap cudng che theo quy dinh tai khoan 1
Dieu 93 cua Luat nay.

Dieu 101. Cudng che b ln g bien phap dting lam thu tuc hai quan doi vdi hang hoa 
nhap khau

1. Cudng che b&ng bien phap dting lam thti tuc hai quan doi vdi hang hoa nhap kh&u
dtidc thtic hien khi cd quan hai quan khong ap dung dude hoac da ap dung cac bien phap
theo quy dinh tai cac diem a, c va d khoan 1 Dieu 93 ctia Luat nay nhting van chtia thu dti
so' tien thue nd, tien phat.

2. Thti trUdng cd quan hai quan ndi ngudi nop thue co tien thue nd qua han phai thong
bao cham nhat nam ngay lam viec trudc khi ap dung bien phap dting lam thti tuc hai quan
doi vdi hang hoa nhap kh&u.

Dieu 102. Cudng che bln g bien phap thu hoi ma so' thue, dinh chi sti dung hoa ddn: 
thu hoi giay chting nhan dang ky kinh doanh hoac giay phep thanh lap va hoat dong, giay
phep hanh nghe

1. Bien phap cudng che theo quy dinh tai dieu nay dUdc thtic hien khi cd quan quan ly
thue da ap dung cac bien phap cudng che theo quy dinh tai cac diem a, b, c, d va d khoan 1
Dieu 93 ctia Luat nay nhting v ln chtia thu dti so' tien thue no, tien phat.

2. Thti trudng cd quan quan ly thue co cac trach nhiem sau day:

a) Thong bao cho ddi tudng bi ctidng che biet trong thdi han ba ngay lam viec trudc khi
thu hoi sti dung ma so' thue, dinh chi sti dung hoa don;

b) Gtii van ban yeu c&u cd quan quan ly nha nUdc co tham quyen de thu hoi giay
chting nhan dang ky kinh doanh, giay phep thanh lap va hoat dong, giay phep hanh nghe.

3. Khi thUc hien bien phap cUdng che theu quy dinh tai dieu nay, cd quan quan ly nha ntidc
co tham quyen phai thong bao cong khai tren phuong tien thong tin dai chung.

Chifdng XII

XU LY VI PHAM PHAP LUAT VE THUE

Dieu 103. Hanh vi vi pham phap luat ve thue cua ngudi nop thue
1. Vi pham cac thti tuc thue.

2. Cham nop tien thue.

3. Khai sai dan den thieu so' tien thue phai nop hoac tang so' tien thue dtidc hoan.
4. Tro'n thue, gian lan thue.

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cong minh, triet de. Moi hau qua do vi pham phap luat ve thue gay ra phai dUdc khac phuc
theo dung quy dinh cua phap luat.

2. To chtic, ca nhan chi bi xti phat hanh chinh thue khi co hanh vi vi pham phap luat
ve thue.

3. Viec xti ly vi pham phap luat ve thue phai do ngUdi co tham quyen thUc hien.
4. Mot hanh vi vi pham phap luat ve thue chi bi xti phat mot lan.

N hieu ngUOi cu n g thUc hien m ot hanh vi vi pham phap luat ve thue thi moi ngUdi vi
pham deu bi xti phat.

Mot ngUdi thUc hien nhieu hanh vi vi pham phap luat ve thue thi bi xti phat ve tting
hanh vi vi pham.

5. Viec xti ly vi pham phap luat ve thue phai can cti vao tinh chat, mtic do vi pham va
nhufng tinh tiet giam nhe, tang nang de quyet dinh mufc xti phat thich hdp.

6. Trinh tu, thti tuc xti phat vi pham phap luat ve thue thUc hien th eo qu y dinh ctia
Chinh phti.

7. TrUdng hdp vi p h am phap luat ve thue den mtic tru y ctiu tra ch n h iem h in h sU thue
hien th eo phap lu at hin h sU va phap lu at to' tung h inh sU.

D ie u 105. Xti phat doi vdi hanh vi vi pham thti tuc thue
1. Cac hanh vi vi pham thu tuc thue bao gom:

a) Nop ho sd dang ky thue sau ngay het han nop ho sd dang ky thue;

b) Nop ho sd khai thue trong khoang thoi gian chin mudi ngay, ke tti ngay het thdi
han nop ho so khai thue theo quy dinh tai cac khoan 1, 2, 3 va 5 Dieu 32 ctia Luat nay hoac
ngay het thdi han gia han nop ho so khai thue theo quy dinh tai Dieu 33 ctia Luat nay;

c) Nop ho so khai thue trong khoang thdi gian tti ngay het han phai nop to khai hai
quan den trudc ngay xti ly hang hoa khong co ngUdi nhan theo quy dinh ctia Luat hai quan
doi vdi trUdng hdp theo quy dinh tai diem a khoan 4 Dieu 32 ctia Luat nay;

d) Khai khong day dti cac noi dung trong ho sd thue, trti trtidng hdp ngudi nop thue

khai bo sung trong thdi han quy dinh;

d) Vi pliam cac quy dinh ve cung cap thong tin lien quan den xac dinh nghia vu thue;
e) Vi pham cac quy dinh ve chap hanh quyet dinh kiem tra thue, thanh tra thue,
cUdng che thi hanh quyet dinh hanh chinh thue.

2. K h o n g xti ly vi pham thu tuc th u e tron g tru dn g hdp ngUdi n op th u e dUdc gia han
thdi han nop ho so khai thue, gia han thdi han nop thue.

3. Chinh phti quy dinh chi tiet mtic phat do'i vdi tting hanh vi vi pham thti tuc thue.
D ieu 106. Xti phat doi vdi hanh vi cham nop tien thue

1. NgUdi nop thue co hanh vi cham nop tien thue so vdi thdi han quy dinh, thdi han
gia han nop thue, thdi han ghi trong thong bao ctia cd quan quan ly thue, thdi han trong
quyet dinh xti ly cua cd quan quan ly thue thi phai nop dti tien thue va bi xti phat 0.05%
moi ngay tfnh tren so' tien thue cham nop.

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2. Ngudi nop thue khai sai din den lam thieu so tien phai nop hoac khong khai thue 
neu tu giac khac phuc hau qua bang cach nop du so tien thue phai nop trudc khi cd quan co 
tham quyen phat hien thi bi xti phat cham nop thue theo quy dinh tai Dieu nay, nhung 
khong bi xti phat vi pham thti tuc hanh chinh thue, thieu thue, tron thue.

Doi vdi hang hoa x u a t kh^u, nhap kh a u th i trong thdi han sau mUdi ngay, ke tti ngay 
dang ky td k h a i h ai quan nhung trUcic k h i cd quan hai quan kiem tra , th a n h tra m a do'i 
ttidng nop thue tu p h at hien ra nhting sai sot anh huong den so tie n thue p h ai nop va chu 
dong nop so' tien thue con th ie u vao ngan sach nha nUdc th i bi xti p h a t cham nop thue theo 
quy dinh ta i D ie u nay, nhung khong bi xti p h a t vi pham th ti tuc h an h chinh thue, th ie u 
thue', tro n thue.

3. NgUdi nop thue tu xac dinh so' tien phat cham nop can cti vao so' tien thue cham nop, so

ngay cham nop va mtic xti phat theo quy dinh ta i khoan 1 Dieu nay.

TrUdng hdp ngUdi nop thue khong tu xac dinh hoac xac d inh khong dung so' tie n p h at 
cham nop th i cd quan quan ly thue xac d inh so' tien p h at cham nop va thong bao cho ngUdi 
nop thue biet.

4. TrUdng hdp sau ba mUdi ngay, ke tti ngay het thdi han nop thue, ngtidi nop thue 
chua nop tie n thue va tien p h at cham nop th i cd quan quan ly thue thong bao cho ngtidi nop 
thue biet so' tie n thue nd va tien p h a t cham nop.

Dieu 107 . Xti phat do! v6i hanh vi khai sai dan den thieu so' tien thue phai nop 
hoac tang so' tien thue dtidc hdan

Ngtidi nop thue da phan anh day dti, trung thtic cac nghiep vu kinh te lam phat sinh 
nghia vu thue tren so ke toan, hoa ddn, chting tti nhung khai sai dan den thieu so' tien thue 
phai nop hoac tang so' tien thue dtidc hoan hoac khai sai nhung khong thuoc cac trtidng hdp 
quy dinh tai khoan 6 va khoan 7 Dieu 108 ctia Luat nay dan den thieu so' tien thue phai nop 
hoac tang so' tien thue dtidc hoan thi phai nop dti so' tien thue khai thieu, nop lai so' tien thue 
dtidc hoan cao hdn va bi xti phat 10% so' tien thue khai thieu, so' tien thue dtidc hoan cao hdn 
va phat tien thue cham nop tren so' tien thue thieu hoac so' tien thue dtidc hoan cao hdn.

Dieu 108. Xti phat do'i vdi hanh vi tron thue, gian lan thue

Ngudi nop thue co mot trong cac hanh vi tron thue, gian lan thue sau day thi phai nop 
dti so tien thue theo quy dinh va bi phat tti 1 den 3 lan so tien thue tron:

1. Khong nop ho sd dang ky thue; khong nop ho sd khai thue; nop ho sd khai thue sau 
chin mUdi ngay, ke tti ngay het thdi han nop ho sd khai thue theo quy dinh tai cac khoan 1,

2, 3 va 5 Dieu 32 ctia Luat nay hoac ngay het thdi han gia han nop ho sd khai thue theo quy

dinh tai Dieu 33 ctia Luat nay;

2. Khong ghi chep trong so ke toan cac khoan thu lien quan den viec xac dinh so tien 
thue phai nop;

3. Khong xuat hoa ddn khi ban hang hoa, dich vu hoac ghi gia tri tren hoa ddn ban 
hang thap hdn gia tri thanh toan thtic te ctia hang hoa, dich vu da ban;

4. Sti dung hoa ddn, chting tti bat hdp phap de hach toan hang hoa, nguyen lieu dau 
vao trong hoat dong phat sinh nghia vu thue lam giam so tien thue phai nop hoac lam tang 
so tien thue dtidc mien, so' tien thue dtidc giam hoac tang so' tien thue dtidc khau trti, so tien 
thue dtidc hoan;

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khai thue sau khi hang hoa da dtidc thong quan trong thdi gian sau muoi ngay, ke tii ngay 
dang ky td khai hai quan;

7. Co' y khong ke khai hoac khai sai ve thue do'i vdi hang hoa xuat khau, nhap khau;
8. Cau ket vdi ngtidi gtii hang de nhap khau hang hoa nhlm muc dich tron thue;

9. Sti dung h&ng hoa dtidc mien thue' khong dung vdi muc dich quy dinh ma khong 
khai thue.

Dieu 109. Tham quyen xti phat vi pham phap luat ve thue

1. Doi vdi hanh vi vi pham quy dinh tai khoan 1 Dieu 103 ctia Luat nay thi tham 
quyen xti phat dtidc thtic hien theo quy dinh ctia Luat nay va phap luat ve xti ly vi pham 
hanh chinh.

2. Doi vdi hanh vi quy dinh tai cac khoan 2, 3 va 4 Dieu 103 ctia Luat nay thi thti 
trtidng cd quan quan ly thue, Cue trudng Cue dieu tra chong buon lstii, Cue trtidng Cue kiem

tra sau thong quan thuoc Tong cuc Hai quan co tham quyen ra quyet dinh xti phat vi pham 
phap luat ve thue.

Dieu 110. Thdi hieu xti phat vi pham phap luat ve thue

1. Doi vdi hanh vi vi pham thti tuc thue, thdi hieu xti phat la hai nam, ke tti ngay 
hanh vi vi pham dtidc thtic hien.

2. Ddi vdi hanh vi tron thue, gian lan thue chtia den mtic truy ctiu trach nhiem hinh 
sti, hanh vi cham nop tien thue, khai thieu nghia vu thue, thdi hieu xti phat la nam nam, ke 
tti ngay hanh vi vi pham dtidc thtic hien.

3. Qua thdi hieu xti phat vi pham phap luat ve thue thi ngtidi nop thue khong bi xti 
phat nhting vln phai nop dti so' tien thue thieu, so tien thue tron, so' tien thue gian lan vao 
ngan sach nha ntidc.

Dieu 111. Miln xti phat vi pham phap lu a t ve thue

1. Ngtidi bi xti phat vi pham phap luat ve thue co quyen de nghi miln xti phat vi pham 
phap luat ve thue trong trtidng hdp gap thien tai, hoa hoan, tai nan bat ngd hoac trtidng hdp 
bat kha khang khac.

2. Khong mien xti phat vi pham phap luat ve thue do'i vdi cac trtidng hdp da thtic hien 
quyet dinh xti phat vi pham phap luat ve thue ctia cd quan quan ly thue hoac cd quan nha 
ntidc co tham quyen.

3. Chi'nh phti quy dinh tham quyen, thti tuc miln xti phat.

Dieu 112. Xti ly vi pham phap luat ve thue do'i vdi cd quan quan ly thue

1. Cd quan quan ly thue thtic hien khong dting theo quy dinh ctia Luat nay, gay thiet 
hai cho ngtidi nop thue thi phai boi thudng thiet hai cho ngtidi nop thue theo quy dinh ctia 
phap luat.

2. Trtidng hdp an dinh thue, hoan thue sai do loi ctia cd quan quan ly thue thi cd quan 
quan ly thue phai boi thudng thiet hai cho ngtidi nop thue theo quy dinh ctia Luat nay va 
cac quy dinh khac ctia phap luat co lien quan.

Dieu 113. Xti ly vi pham phap luat ve thue doi vdi cong chtic quan ly thue

1. Cong chtic quan ly thue gay phien ha, kho khan cho ngtidi nop thue lam anh hudng 
den quyen, ldi ich hdp phap ctia ngtidi nop thue thi tuy theo ti'nh chat, mtic do vi pham ma

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bi xu ly ky luat hoac truy ctiu trach nhiem hinh sti, neu gay thiet hai cho ngtidi nop thue thi 
phai boi thtidng theo quy dinh cua phap luat.

2. Cong chtic quan ly thue thieu tinh thin trach nhiem hoac xti ly sai quy dinh ctia 
phap luSt ve thue thi tuy theo tfnh chat, mtic do vi pham ma bi xti ly ky luat hoac truy ctiu 
trach nhiem hinh sti, neu gay thiet hai cho ngtidi nop thue thi phai boi thtidng theo quy 
dinh ctia phap luat.

3. Cong chtic quan ly thue ldi dung chtic vu, quyen han de thong dong, bao che cho 
ngtidi nop thue, to chtic kinh doanh dich vu lam thti tuc ve thue thi tuy theo tfnh chat, 
mtic do vi pham ma bi xti ly ky luat hoac truy ctiu trach nhiem hinh sti theo quy dinh ctia 
phap luat.

4. Cong chtic quan ly thue ldi dung chtic vu, quyen han de sti dung trai phep, c'.iem 
dung, chiem doat tien thue, tien phat vi pham phap luat ve thue thi tuy theo tfnh chat, 
mtic do vi pham ma bi xti ly ky luat hoac truy ctiu trach nhiem hinh sti va phai boi thtidng 
cho Nha ntidc toan bo so" tien thue, tien phat da sti dung tr a i phep, chiem dung, chiem

doat theo quy dinh ctia phap luat.

Dieu 114. Xti ly vi pham doi vdi ngan hang thtidng mai, to’ chtic tin dung khac, ngtidi bao 
lanh nop tien thue

1. Ngan hang thtidng mai, to chtic tin dung khac khong thtic hien trach nhiem trich 
chuyen tti tai khoan ctia ngtidi nop thue vao tai khoan ctia ngan sach nha ntidc doi vdi so" 
tien thue", tien phat vi pham phap luat ve thue phai nop ctia ngtidi nop thue theo yeu cau 
ctia cd quan quan ly thue thi tuy theo tting trtidng hdp cu the xti ly nhti sau:

a) Ngan hang thtidng mai, to’ chtic tin dung khac khong bi xti phat trong trtidng hdp tai 
thdi diem do tai khoan tien gtii ctia ngtidi nop thue khong cdn so dti hoac da trich chuyen toan 
bo so" dti tai khoan ctia ngtidi nop thue" vao tai khoan ctia ngan sach nha ntidc nhting vln khong 
du so" tien thue, tien phat vi pham phap luat ve thue ma ngtidi nop thue phai nop;

b) Ngan hang thtidng mai, to’ chtic tin dung khac bi xti ly vi pham trong trtidng hdp tai 
thdi diem do tai khoan tien gtii ctia ngtidi nop thue co so" dti dti hoac thtia so vdi so" tien thue, 
tien phat vi pham phap luat ve thue ma ngtidi nop thue phai nop nhting ngan hang thtidng 
mai, to’ chtic tin dung khac khong thtic hien trich toan bo hoac mot phan ttidng ting so" tien phai 
nop ctia ngtidi nop thue" thi Ngan hang thtidng mai hoac cac to chtic tin dung dd bi phat sd" tien 
ttidng ting vdi so" tien khong trich chuyen vao tai khoan ctia ngan sach nha ntidc.

2. Ngtidi bao lanh viec thtic hien nghia vu thue phai nop tien thue, tien phat thay cho 
ngtidi nop thue" dtidc bao lanh trong trtidng hdp ngtidi nop thue khong nop thue" vao tai 
khoan cua ngan sach nha ntidc hoac vi pham phap luat ve thue.

Dieu 115. Xti ly vi pham phap luat ve thue doi vdi to chtic, ca nhan cd lien quan

1. To chtic, ca nhan cd lien quan cd hanh vi thong dong, bao che ngtidi nop thue tron 
thue, gian lan thue", khong thtic hien quyet dinh ctidng che thi hanh quyet dinh hanh chinh

thue thi tuy theo tfnh chat, mtic do vi pham ma bi xti ly hanh chfnh hoac truy ctiu trach 
nhiem hinh sti theo quy dinh ctia phap luat.

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ChiTdng XIII

KHIEU NAI, TO C A O , KHdl KI§N
Dieu 116. Khieu nai, to'cao

1. Ngtidi nop thue, to chtic, ca nhan co quyen khieu nai vdi cd quan quan ly thue hoac 
co quan nha ntidc co tham quyen ve viec xem xet lai quyet dinh cua cd quan quan ly thue, 
hanh vi hanh chinh cua cong chtic quan ly thue khi cd c&n cti cho rang quyet dinh hoac 
hanh vi do trai phap luat, xara pham quyen, ldi ich hdp phap cua minh.

2. Cong dan cd quyen to' cao cac hanh vi vi pham phap luat ve thue cua ngudi nop 
thue, cong chtic quan ly thue hoac to chtic, ca nhan khac.

3. Tham quyen, thu tuc, thdi han giai quyet khieu nai, to' cao dtidc thtic hien theo quy
dinh cua phap luat ve khieu nai, to' cao.

Dieu 117. Khdi kien

Viec khdi kien quyet dinh cua cd quan quan ly thue, cong chtic quan ly thue dtidc thtic 
hien theo quy dinh cua phap luat ve thu tuc giai quyet cac vu an hanh chi'nh.

Dieu 118. Trach nhiem va quyen han cua cd quan quan ly thue trong viec giai 
quyet khieu nai, to' cao ve thue

1. Cd quan quan ly thue khi nhan dtidc khieu nai ve viec thtic hien phap luat ve thue 
phai xem xet, giai quyet trong thdi han theo quy dinh cua phap luat ve khieu nai, to' cao.

2. Cd quan quan ly thue nhan dtidc khieu nai ve viec thtic hien phap luat ve thue cd 
quyen yeu cau ngtidi khieu nai cung cap ho sd, tai lieu lien quan den viec khieu nai; neu ngtidi 
khieu nai tti choi cung ca'p ho sd, tai lieu thi cd quyen tti chd'i xem xet giai quyet khieu nai.

3. Cd quan quan ly thue phai hoan tra so' tien thue, so tien phat thu khong dting cho 
ngtidi nop thue, ben thti ba trong thdi han mtidi la m ngay, ke tti ngay nhan dtidc quyet dinh 
xti ly ctia cd quan quan ly thue cap tren hoac cd quan cd tham quyen theo quy dinh ctia 
phap luat.

Chirong XIV 
DIEU K H O A N THI H A N H
Dieu 119. Hieu ltic th i h an h

1. Luat nay cd hieu ltic thi hanh tti ngay 01 thang 07 nam 2007.

2. Bai bo cac quy dinh ve quan ly thue trong cac luat, phap lenh ve thue va Luat hai 
quan ma Luat nay cd quy dinh.

Dieu 120. Quy dinh chi tiet va htidng din thi hanh

Chfnh phti quy dinh chi tiet va htidng din thi hanh cac dieu 9, 19, 27, 30, 31, 32, 42, 
43, 49, 60, 62, 72, 76, 89, 90, 91, 99, 104, 105, 111 ctia Luat nay va cac noi dung can thiet 
khac theo yeu cau quan ly thue de thi hanh Luat nay.

Luat nay dd di/dc Quoc hoi niCdc Cong hod xa hoi chu nghia Viet Nam khoa XI, ky hop
thu’ 10 thong qua ngay 29 thang 11 nam 2006.

CHU TjCH QUOC H0I 
Nguyen P h u Trong

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CONG VAN SO 1706/TCT-fCCS NGAY 15 THANG 5 NAM 2006

CUA BO TAI CHINH - TONG CUC TH U l

Ve viec m iin, giam thu£ thu nhdp doanh nghiep

Kinh giii: Cue Thue cac tinh, thanh pho trute thuoc TW

Tong cuc thue nhan dtfdc cong van cua mot so dia plitfcfng hoi ve viec tfu ddi mien giam 
thue thu nhap doanh nghiep doi vdi cac defn vi co dtf an san xuat, kinh doanh hdng hod co 
m ite xuat khau dat gia tri tren 50% tong gia tri hdng hod san xuat, kinh doanh cua dtf an 
trong nam tdi chinh. Ve van d i nay, Tong cuc thue co y kien nhtf sau:

- Tai muc III Danh muc A nganh nghe, linh vtic dtidc htidng tiu dai dau tti (ban hanh 
kem theo Nghi dinh so" 164/2003/ND-CP ngay 22/12/2003 cua Chfnh phu quy dinh chi tiet 
thi hanh Luat thue thu nhap doanh nghiep) quy dinh: San xuat, kinh doanh hang xuat 
khau bao gom: "Dti an san xuat, kinh doanh hang hoa co mtic xuat khau dat gia tri tren 
50% tong gia tri hang hoa san xuat, kinh doanh cua dti an trong nam tai chfnh".

- Tai diem 4 muc III Phan E Thong tti so" 128/2003/TT-BTC ngay 22/12/2003 cua Bo 
Tai chfnh htidng dan ve thue thu nhap doanh nghiep cd quy dinh: "Cd sd san xuat, kinh 
doanh hang xuat khau thuoc nganh nghe, linh vtic A, ngoai viec dtidc mien thue, giam thue 
TNDN theo htidng dan tai diem 1, diem 2, diem 3 muc nay cdn dtidc tiu dai them ve thue 
thu nhap doanh nghiep nhti sau:

Dtidc giam 20% so thue phai nop cho phan thu nhap cd dtidc do xuat khau trong nam 
tai chfnh doi vdi cac trtidng hdp: Cd doanh thu xuat khau dat ty trong tren 50% tong doanh 
thu. Viec xet giam thue dtiOc thtic hien theo tting nam".

Can cti vao cac htidng dan neu tren, trtidng hdp cac ddn vi mdi thanh lap cd mtic xuat 
khau dat gia tri tren 50% tong gia tri hang hoa san xuat, kinh doanh thi ngoai viec dtidc

htidng tiu dai mien giam thue TNDN theo dieu kien nganh nghe, linh vtic tiu dai dau tti, cdn 
dtidc giam them 20% so thue thu nhap doanh nghiep phai nop tti doanh thu xuat kh&u mang 
lai. So thue TNDN dtidc giam do xuat khau dtidc trti vao so thue TNDN cdn phai nop sau khi 
loai trti so thue da dtiOc mien, giam theo nganh nghe tiu dai dau tti nhting tong sd thue 
TNDN dtidc mien, giam toi da khong Idn hdn so thue TNDN phai nop phat sinh trong ky.

Vf du: Doanh nghiep A la cd sd mdi thanh lap, cd dti an san xuat kinh doanh hang hoa 
cd mtic xuat khau dat ty trong XK hang nam tren 50% tong doanh thu (thuoc danh muc 
nganh nghe, linh vtic tiu dai dau tti). Nam 2004 doanh nghiep A cd tong thu nhap chiu thue 
la 30 ty dong, ty trong thu nhap cd dtidc do xuat khau dat 60%, day la nam doanh nghiep 
dtidc giam 50% thue TNDN va doanh nghiep dang ap dung thue suat thue thu nhap doanh 
nghiep 20%. Viec xac dinh tiu dai thue TNDN cua doanh nghiep A cu the se la:

1. So thue TNDN dtiOc tiu dai theo nganh nghe tiu dai dau tti:
- Thue TNDN phai nop nam 2004 = 30 ty dong x 20% = 6 ty dong.

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2. So thue TNDN difOc ifu dai theo dieu kien xuat khau

- Thu nhslp chiu thue do dat ty trong xuat khau (60%/tong thu nhap) = 30 ty dong x 
60% = 18 ty dong.

- So thue TNDN phai nop co dtidc do xuat khau:
= 18 ty x 20% = 3,6 ty dong.

- So' thue TNDN dtidc giam do xuat khau:
= 3,6 ty dong x 20% = 720 trieu dong.
3. So tliuc' TNDN con phai nop

= 6.000.000.000 - 3.000.000.000 - 720.000.000= 2.280.000.000 dong

(hai ty hai tram tam mitdi trieu dong)

Tong cuc thue tra ldi de cac Cue thue biet va thtic hien.

KT. T6NG CMC TRUdNG
ph6 t6n g e y e tru6n g

Pham Duy Khifatag

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THONG Tir SO 82/2006/TT-BTC

NGAY 13 THANG 0 NAM 2006 CUA BO TAI CHINH

Hudng din thifc hien

ini

dai ve thue thu nltip doanh nghiep

doi vdi Quy bio lanh Un dung cho doanh nghiep nho v& viia

Can ctt Luat thue thu nhap doanh nghiep ngay 17 thang 6 nam 2003;

Cdn cii Nghi dinh so 164 /2003 / ND-CP ngay 22 thang 12 nam 2003 cua Chinli phu quy 
dinh chi tiet thi hanh Luat thue thu nhap doanh nghiep vd Nghi dinh so 152120041ND-CP 
ngay 06 thang 8 nam 2004 cua Chinh phu sita doi, bo sung mot so dieu Nghi dinh so 
164 /2003 / ND-CP;

Cdn cti Nghi dinh so 77120031ND-CP ngay 01 thang 7 nam 2003 cua Chinh phu quy 
dinh ve chtic nang, nhiem vu, quyen lian, cd cau to chtic Bo Tdi chinh;

Cdn cti Quyet dinh so' 193/2001 / QD-TTg ngay 20 thang 12 nam 2001 cua Thu ttidng 
Chinh phu ve viec ban hanh Quy che thdnh lap, to chtic vd hoat dong cua Quy bao lanh tin 
dung cho doanh nghiep nho vd vtia vd Quyet dinh so 115120041QD-TTg ngay 2 5 16 12004 
cua Thu ttidng Chinh phu ve viec stia doi, bo sung Quy che thdnh lap, to chtic vd hoat dong

cua Quy bao lanh tin dung cho doanh nghiep nlxo vd vtia ban hanh kem theo Quyet dinh so 
193120011 QD-TTg,

Sau khi co y kien chi dao cua Thu ttidng Chinh phu tai cong van so 6592 / VPCP- 
KTTH ngay 15 thang 11 nam 2005 cua Van phong Chinh phu, Bo Tdi chinh htidng ddn tiu 
ddi ve thue thu nhap doanh nghiep doi vdi Quy bao lanh tin dung cho doanh nghiep nho vd 
vtia nhti sau:

I. OOI T U O N G A P D U N G V A P H A M VI OIEU CHINH

1. Doi ttfdng dtfdc htfdng tfu dai thue thu nhap doanh nghiep theo htfdng din tai 
Thong ttf nay bao gom Quy bao lanh tin dung cho doanh nghiep nho va vtia va Quy tai 
chinh dia phtfdng dtfdc Chti tich Uy ban nhan dan ca'p tinh giao nhiem vu bao lanh tin dung 
cho cac doanh nghiep nho va vtia (sau day goi tat la Quy bao lanh tin dung) theo qui dinh 
tai Quy che thanh lap, to’ chtic va hoat dong ctia Quy bao lanh tin dung doanh nghiep nho 
va vtia ban hanh kem theo Quyet dinh so' 193/2001/QD-TTg ngay 20 thang 12 nam 2001 va 
Quyet dinh so' 115/2004/QD-TTg ngay 25 thang 6 nam 2004 ctia Thu ttfdng Chinh phti.

2. Uu dai ve thue theo htfdng din tai Thong ttf nay chi ap dung doi vdi hoat dong bao 
lanh tin dung cho doanh nghiep nho va vtia ctia Quy bao lanh tin dung.

II. UU 0AI VE THUE THU N H A P D O A N H NGHIEP
1. T h u e suat th u e thu n h a p d o a n h n g h ie p

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1.2. Quy bao lanh tin dung mdi thanh lap tai dia ban thuoc Danh muc B dtidc ap dung
thue sua't 15% trong 12 nam, ke tti khi bat dau hoat dong bao lanh tin dung cho doanh
nghiep nho va vtia.

1.3. Quy bao lanh tin dung mdi thanh lap tai dia ban thuoc Danh muc C dtidc ap dung
thue suat 10% trong 15 nam, ke tti khi bat dau hoat dong bao lanh tin dung cho doanh

nghiep nho va vtia.

1.4. Quy bao lanh tin dung dang hoat dong neu co dti an dau tti md rong quy mo hoat
dong bao lanh tin dung thi mtic thue suat ap dung doi vdi phan thu nhap tang them do dau
tti mcl rong mang lai nhti sau:

- Trtidng hdp dti an dau tti md rong tai cting dia ban vdi tru sd chinh ctia Quy bao lanh
tin dung thi ap dung theo mtic thue suat ma Quy bao lanh tin dung dang ap dung, ke tti khi
dti an hoan thanh dtia vao sti dung;

- Trtidng hdp dti an dau tti md rong tai dia ban khac vdi dia ban ndi dat tru sd chinh
ctia Quy bao lanh tin dung ma dia ban nay khong thuoc Danh muc B hoac Danh muc C thi
ap dung thue suat 20% trong 10 nam ke tti khi dti an hoan thanh dtia vao sti dung;

- Trtidng hdp dti an dau tti md rong tai dia ban khac vdi dia ban noi dat tru sd chinh ctia
ctia Quy bao lanh tin dung ma dia ban nay thuoc Danh muc B thi ap dung thue suat 15%
trong 12 nam, ke tti khi dti an hoan thanh dtia vao sti dung;

- Trtidng hdp dti an dau tti vao dia ban khac vdi dia ban ndi dat tru sd chinh ctia Quy
bao lanh tin dung ma dia ban nay thuoc Danh muc C thi ap dung thue suat 10% trong 15
nam, ke tti khi dti an hoan thanh dtia vao sti dung.

2. Thofi gian mien thue, giam thue

2.1. Quy bao lanh tin dung mdi thanh lap tai dia ban khong thuoc Danh muc B hoac
Danh muc C dtidc mien thue thu nhap doanh nghiep 02 nam, ke tti khi co thu nhap chiu
thue va giam 50% so' thue phai nop trong 03 nam tiep theo; trtidng hdp dap ting them dieu
kien sti dung nhieu lao dong theo qui dinh tai khoan 2, Dieu 33, Nghi dinh so' 164/2003/ND-
CP dtidc stia doi, bo sung tai khoan 2, Dieu 1, Nghi dinh so' 152/2004/ND-CP ngay 06 thang
8 nam 2004 ctia Chinh phti thi thoi gian giam 50% so' thue phai nop la 05 nam tiep theo.

2.2. Quy bao lanh tin dung mdi thanh lap tai dia ban thuoc Danh muc B dtidc m iln
thue 03 nam, ke tti khi co thu nhap chiu thue va giam 50% so' thue phai nop trong 07 nam
tiep theo; trtidng hdp dap ting them dieu kien sti dung nhieu lao dong theo qui dinh tai
khoan 2, Dieu 33, Nghi dinh so 164/2003/ND-CP dtiOc stia doi, bo sung tai khoan 2, Dieu 1,
Nghi dinh so' 152/2004/ND-CP thi thoi gian giam 50% so thue phai nop la 08 nam tiep theo;
trtidng hdp dap ting them dieu kien sti dung nhieu lao dong, trong do so' lao dong la ngtidi
dan toe thieu so chiem tren 30% tong so lao dong sti dung binh quan trong nam thi thdi gian 
giam 50% so' thue phai nop la 09 nam tiep theo.

2.3. Quy bao lanh tin dung mdi thanh lap tai dia ban thuoc Danh muc C dtiOc m iln
thue 04 nam, ke tti khi co thu nhap chiu thue va giam 50% so thue phai nop trong 07 nam 
tiep theo; trtidng hdp dap ting them dieu kien sti dung nhieu lao dong theo qui dinh tai
khoan 2, Dieu 33, Nghi dinh so' 164/2003/ND-CP dtidc stia doi, bo sung tai khoan 2, Dieu 1,
Nghi dinh so' 152/2004/ND-CP th i thoi gian giam 50% so thue phai nop la 08 nam tiep theo;

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trtfdng hdp dap ting them dieu kien sti dung nhieu lao dong, trong do so lao dong la ngtidi
dan toe thieu so chiem tren 30% tong so lao dong sti dung binh quan trong nam thi thdi gian
giam 50% so" thue phai nop la 09 nam tiep theo.

2.4. Quy bao lanh tin dung thtic hien dtf an dau tu md rong quy mo hoat dong bao lanh
tin dung cho doanh nghiep nho va vtia dtfdc mien thue, giam thue thu nhap doanh nghiep cho
phan thu nhap tang them do dtf an dau ttf md rong mang lai nhtf sau:

a) Dtfdc m iln thue 01 nam va giam 50% so' thue phai nop trong 04 nam tiep theo neu
dtf an dau ttf thvfc hien tai dia ban khong thuoc Danh muc B hoac Danh muc C;

b) Dtidc mien thue 03 nam va giam 50% so' thue' phai nop trong 05 nam tiep theo neu
dtf an dau ttf thtfc hien tai dia ban thuoc Danh muc B;

c) Dtfdc mien thue' 04 nam va giam 50% so' thue phai nop trong 07 nam tiep theo neu
dtf an d lu ttf thtfc hien tai dia ban thuoc Danh muc C.

Thdi gian miln thue, giam thue dtfdc tinh ttf nam dtf an dau ttf hoan thanh bat dau
dtfa vao hoat dong.

Quy bao lanh tin dung phai hach toan rieng phan thu nhap tang them do dau ttf
mang lai de xac dinh so thue thu nhap doanh nghiep dtiOc mien, giam. Trtfdng hdp Quy bao
lanh tin dung khong hach toan rieng dude phan thu nhap tang them do dau ttf mang lai thi
phan thu nhap tang them dtfdc mien thue, giam thue dtfdc xac dinh nhtf sau:

Gia tri tai san cd dinh dau ttf mdi dtfa vao sir dung
cho hoat dong bao lanh tin dung

Tong nguyen gia tai san co dinh thtfc te dung cho
hoat dong cua Quy bao lanh tin dung

Tong nguyen gia tai san co' dinh thtfc te dung cho hoat dong cua Quy bao lanh tin
dung gom: gia tri tai san co' dinh dau ttf mdi da hoan thanh ban giao dtfa vao sti dung va
nguyen gia tai san co' dinh hien co dang dting cho san xuat kinh doanh theo so' lieu cuo'i ky
Bang can do'i ke toan nam.

4. Do'i vdi cac hoat dong ngoai hoat dong bao lanh tin dung cho doanh nghiep nho va
vtia, Quy bao lanh tin dung phai to chtic hach toan rieng doanh thu, chi phi va thu nhap
cua cac hoat dong do va thtfc hien nghia vu thue thu nhap doanh nghiep theo qui dinh ctia
phap luat; trtfdng hdp khong hach toan rieng dtfOc thi thu nhap tti hoat dong bao lanh tin
dung cho doanh nghiep nho va vtia dtfdc tfu dai thue dtfdc xac dinh theo ty le gitfa doanh
thu ttf hoat dong bao lanh tin dung cho doanh nghiep nho va vtia so vdi tong doanh thu ctia
Quy bao lanh tin dung.

III. TO C H U C THLfC HIEN

1. Nguyen tac, thti tuc de dtfdc htfdng tfu dai thue thu nhap doanh nghiep theo quy
dinh tai Muc II, Thong ttf nay dtfdc thtfc hien theo htfdng d in tai Muc IV , Phan E, Thong ttf
so 128/2003/TT-BTC ngay 22 thang 12 nam 2003 ctia Bo Tai chinh htfdng d in thi hanh

Phan thu nhap tang Phan thu nhap
them dtfdc mien = chiu thue trong x

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thi hanh Luat thue thu nhap doanh nghiep va theo htidng d in tai Thong tu so 88/2004/TT-
BTC ngay 06 thang 8 nam 2004 cua Bo Tai chinh stia doi, bo sung Thong tu so
128/2003/TT-BTC.

Cac qui dinh khac ve thue' thtic hien theo qui dinh ctia phap luat hien hanh.

2. Thong tU nay co hieu ltic thi hanh sau 15 ngay, ke tu: ngay dang Cong bao. Cac Quy
bao lanh tin dung dtidc thanh lap trtfdc ngay Thong ttf nay co hieu ltfc thi hanh dtfdc htfdng
tfu dai thue thu nhap doanh nghiep theo qui dinh tai Thong tu nay cho thdi gian Uu dai con
lai. Thdi gian htidng thue' suat tiu dai con lai dtioc xac dinh b ln g thdi gian dtidc htidng thue
suat tiu dai theo htidng d in tai khoan 1, Muc II Thong tti nay trti (-) di thdi gian ke ttf khi
Quy bao lanh tin dung b&t dau boat dong cho den ngay Thong tti nay cd hieu ltic thi hanh.
Thdi gian dtidc mien thue, giam thue cdn lai dtidc xac dinh b ln g thdi gian dtidc m iln thue,
giam thue theo htidng d in tai khoan 2, Muc II, Thong tti nay trtf (-) di thdi gian ke tti khi
Quy bao lanh tin dung cd thu nhap chiu thue tti hoat dong bao lanh tin dung cho doanh
nghiep nho va vtia cho den ngay Thong ttf nay cd hieu ltfc thi hanh.

Trong qua trinh thtic hien, neu phat sinh vtidng mac, de nghi cac ddn vi phan anh ve
Bo Tai chinh de nghien ctiu, giai quyet.

KT. BQ TRUdNG

thCitr u6 n g

Trtfcfng Chi Trung

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261 SO DO KE TOAN

DOANH N G H liP NHO VA VI/A

■

Chju trdch nhiSm xuat ban:

n g u yIn D I N H THIEM

Chju trach nhiem noi dung:

N G U Y i N THj T H A N H T H U Y

BiSn tap va sua ban in:

C A O THj THU

Trinh bdy bia:

T H A N H V A N

</div>

261 sơ đồ kế toán doanh nghiệp nhỏ và vừa phần 2

PHAN V - CAC SO DO KE TOAN TONG HOP DOANH THU, CHI PHI

HOAT DONG SAN XUAT SAN PHAM, KINH DOANH MCH VU VA KINH DOANH HANG HOA

,

,

<b>, </b>

PHAN VI - CAC

SOT

DO KE TOAN DOANH THU,

CHI PHI HOAT DONG TAI CHINH

,

PHAN VII- CAC SaDO KE TOAN THU NHAP, CHI PHI KHAC

td-PHAN VIII - CAC SIT DO KE TOAN HOAT DONG KINH DOANH UY THAC XUAT, NHAP KHAU

<b>C. SO DO KE TOAN CAC LOAI THUE VA </b>

<b>CAC KHOAN PHI, LE PHI PHAI NOP NSNN</b>

<i>Phan I </i>

Ke toan Thue GTGT dau vao

<i>Phan II </i>

Ke toan Thue GTGT dau ra va ke toan Thue GTGT phai nop

NSNN

<i>Phan III </i>

Ke toan Thue tieu thu dSc biet

<i>Phan IV </i>

Ke toan Thue xuat, nhap khau

PH AN I - CAC S0 DO KE TOAN THUE GTGT DAU VAO

PHAN II - CAC SOfDfi KE TOAN THUE GTGT DAU RA

VA KE TOAN THUE GTGT PHAI NOP NSNN

PHAN III - CAC SOTOO KE TOAN THUE TIEU THU DAC BIET

PHAN IV - CAC SO Dll

k

£ TOAN THUE XUflT, NHAP KHAU

<b>KE </b>

<b>A</b>

<b>A</b>

<b>A</b>

<b> DOI VCJI </b>

<b>A</b>

<b> TAM </b>

<b>A</b>

<b> - TAl XUAT</b>

PHAN V • CAC SO 00 Kl TOAN CAC LOAI THUE KHAC,

CAC KHOAN PHI, LE PHI PHAI NOP NSNN

Phan thur hai

HE THONG BAO CAO TAI CHINH

<b>2. Bang Can doi tai khoan</b>

<b>BAO CAO TAl </b>

<b>...</b>

<b>...</b>

ldi

va cac

la

LUAT

QUAN LY THUE

CONG VAN SO 1706/TCT-fCCS NGAY 15 THANG 5 NAM 2006

CUA BO TAI CHINH - TONG CUC TH U l

Ve viec m iin, giam thu£ thu nhdp doanh nghiep

THONG Tir SO 82/2006/TT-BTC

NGAY 13 THANG 0 NAM 2006 CUA BO TAI CHINH

Hudng din thifc hien

ini

dai ve thue thu nltip doanh nghiep

doi vdi Quy bio lanh Un dung cho doanh nghiep nho v& viia

261 SO DO KE TOAN

DOANH N G H liP NHO VA VI/A

<i><b>Chju trdch nhiSm xuat ban:</b></i>

<i><b>Chju trach nhiem noi dung:</b></i>

<i><b>BiSn tap va sua ban in:</b></i>

<i><b>Trinh bdy bia:</b></i>

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