{"id":7130,"date":"2025-10-03T11:53:49","date_gmt":"2025-10-03T04:53:49","guid":{"rendered":"https:\/\/vinatpt.com\/lap-bao-cao-tai-chinh-cho-doanh-nghiep-fdi-tai-viet-nam-nhung-khac-biet-cot-loi-giua-chuan-muc-ke-toan-viet-nam-va-trung-quoc\/"},"modified":"2026-04-09T14:36:12","modified_gmt":"2026-04-09T07:36:12","slug":"lap-bao-cao-tai-chinh-cho-doanh-nghiep-fdi-tai-viet-nam-nhung-khac-biet-cot-loi-giua-chuan-muc-ke-toan-viet-nam-va-trung-quoc","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/lap-bao-cao-tai-chinh-cho-doanh-nghiep-fdi-tai-viet-nam-nhung-khac-biet-cot-loi-giua-chuan-muc-ke-toan-viet-nam-va-trung-quoc\/","title":{"rendered":"L\u1eadp B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh Cho Doanh Nghi\u1ec7p FDI T\u1ea1i Vi\u1ec7t Nam: Nh\u1eefng Kh\u00e1c Bi\u1ec7t C\u1ed1t L\u00f5i Gi\u1eefa Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam V\u00e0 Trung Qu\u1ed1c"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2365 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-scaled.webp\" alt=\"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Vi\u1ec7t Nam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, Vi\u1ec7t Nam \u0111\u00e3 tr\u1edf th\u00e0nh \u0111i\u1ec3m \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p Trung Qu\u1ed1c \u0111\u1ea7u t\u01b0 FDI nh\u1edd l\u1ee3i th\u1ebf v\u1ec1 chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd g\u1ea7n g\u0169i v\u00e0 ch\u00ednh s\u00e1ch m\u1edf c\u1eeda thu h\u00fat v\u1ed1n ngo\u1ea1i. Tuy nhi\u00ean, b\u00ean c\u1ea1nh nh\u1eefng c\u01a1 h\u1ed9i, c\u00e1c c\u00f4ng ty Trung Qu\u1ed1c c\u0169ng \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c l\u1edbn trong vi\u1ec7c l\u00e0m quen v\u00e0 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) \u2013 v\u1ed1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi PRC GAAP (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Trung Qu\u1ed1c). S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam, b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a Vina TPT, gi\u00fap x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n song ng\u1eef, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u1ea3 quy \u0111\u1ecbnh c\u1ee7a Vi\u1ec7t Nam l\u1eabn y\u00eau c\u1ea7u t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ea1i Trung Qu\u1ed1c.   <\/span><\/p>\n<h2><b>1. T\u1ea1i sao nh\u00e0 \u0111\u1ea7u t\u01b0 Trung Qu\u1ed1c c\u1ea7n hi\u1ec3u Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam<\/b><\/h2>\n<p>Khi \u0111\u1ea7u t\u01b0 FDI v\u00e0o Vi\u1ec7t Nam, doanh nghi\u1ec7p Trung Qu\u1ed1c kh\u00f4ng ch\u1ec9 ph\u1ea3i tu\u00e2n th\u1ee7 lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 kinh doanh m\u00e0 c\u00f2n c\u1ea7n n\u1eafm v\u1eefng <span style=\"font-weight: 400;\"><a href=\"https:\/\/www.vietnam-briefing.com\/doing-business-guide\/vietnam\/taxation-and-accounting\/accounting-standards\" target=\"_blank\" rel=\"noopener\">VAS<\/a><\/span>. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai thu\u1ebf v\u00e0 ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c ch\u1ec9 \u00e1p d\u1ee5ng <a href=\"http:\/\/www.aifa.org.cn\/en\/download\/China%20Accounting%20Standards.pdf\" target=\"_blank\" rel=\"noopener\">PRC GAAP<\/a> m\u00e0 b\u1ecf qua vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o theo VAS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ki\u1ec3m to\u00e1n, b\u1ecb truy thu thu\u1ebf ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n khi chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 c\u00f4ng ty m\u1eb9. Do \u0111\u00f3, \u00e1p d\u1ee5ng \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng l\u00f2ng tin v\u1edbi c\u1ed5 \u0111\u00f4ng, \u0111\u1ed1i t\u00e1c v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h2><b>2. T\u1ed5ng quan v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Trung Qu\u1ed1c v\u00e0 Vi\u1ec7t Nam<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Trung Qu\u1ed1c (PRC GAAP) v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) \u0111\u1ec1u c\u00f3 chung m\u1ee5c ti\u00eau ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, nh\u01b0ng ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn c\u1ee7a ch\u00fang l\u1ea1i kh\u00e1c nhau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PRC GAAP: \u0110\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u1ee7a Ch\u00ednh ph\u1ee7 Trung Qu\u1ed1c, nh\u1ea5n m\u1ea1nh v\u00e0o ki\u1ec3m so\u00e1t v\u1ed1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c ch\u00ednh s\u00e1ch kinh t\u1ebf trong n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAS: \u0110\u01b0\u1ee3c x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd v\u00e0 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, g\u1eafn li\u1ec1n v\u1edbi y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf v\u00e0 b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd. Hi\u1ec7n nay, VAS \u0111ang trong qu\u00e1 tr\u00ecnh t\u00edch h\u1ee3p v\u1edbi IFRS \u0111\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Trung Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam, s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y t\u1ea1o ra m\u1ed9t kho\u1ea3ng tr\u1ed1ng c\u1ea7n \u0111\u01b0\u1ee3c l\u1ea5p \u0111\u1ea7y, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i Trung Qu\u1ed1c.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffa229; background-color: #003366;\"><a style=\"text-decoration: none; padding: 10px 14px; border-radius: 8px; background: #003366; color: #ffa229; font-weight: 600; font-size: 13px; box-shadow: rgba(15, 76, 58, 0.15) 0px 6px 12px;\" href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/corporate-advisory\/compliance-advisory\/\" target=\"_blank\" rel=\"noopener\">LI\u00caN H\u1ec6 V\u1edaI \u0110\u1ed8I NG\u0168 C\u1ed0 V\u1ea4N TRUNG &#8211; VI\u1ec6T C\u1ee6A CH\u00daNG T\u00d4I<\/a><\/span><\/p>\n<h2><b>3. Nh\u1eefng kh\u00e1c bi\u1ec7t ch\u00ednh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam, c\u00e1c doanh nghi\u1ec7p Trung Qu\u1ed1c s\u1ebd g\u1eb7p ph\u1ea3i m\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa PRC GAAP v\u00e0 VAS, c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu: C\u00e1ch th\u1ee9c ghi nh\u1eadn doanh thu kh\u00e1c nhau, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch d\u00e0i h\u1ea1n ho\u1eb7c doanh thu tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 tr\u00edch kh\u1ea5u hao c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: VAS c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang v\u1ec1 vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng, trong khi PRC GAAP c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n v\u1ec1 vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Presentation: VAS emphasizes compliance with the reporting format issued by the Ministry of Finance, while PRC GAAP is more flexible for enterprises in presentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf: \u0110\u00f4i khi doanh nghi\u1ec7p FDI ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2><b>4. Th\u00e1ch th\u1ee9c v\u1ec1 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty FDI Trung Qu\u1ed1c<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p Trung Qu\u1ed1c g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh song ng\u1eef, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 chuy\u1ec3n \u0111\u1ed5i t\u1eeb PRC GAAP sang VAS ho\u1eb7c IFRS c\u00f3 th\u1ec3 t\u1ea1o \u00e1p l\u1ef1c l\u1edbn l\u00ean b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Nhi\u1ec1u doanh nghi\u1ec7p thi\u1ebfu nh\u00e2n s\u1ef1 am hi\u1ec3u c\u1ea3 hai h\u1ec7 th\u1ed1ng, c\u0169ng nh\u01b0 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u00e1p \u1ee9ng k\u1ef3 v\u1ecdng v\u1ec1 t\u00ednh minh b\u1ea1ch t\u1eeb c\u00f4ng ty m\u1eb9. \u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1edf n\u00ean quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Trung Qu\u1ed1c.   <\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2366 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-scaled.webp\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam cho c\u00f4ng ty Trung Qu\u1ed1c vtpt.\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/accounting-service-Vietnam-for-Chinese-company-vtpt2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>5. Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u00e1ng tin c\u1eady t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 v\u01b0\u1ee3t qua nh\u1eefng th\u00e1ch th\u1ee9c n\u00eau tr\u00ean, vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u00e1ng tin c\u1eady t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u1ea7n thi\u1ebft. C\u00e1c doanh nghi\u1ec7p Trung Qu\u1ed1c n\u00ean l\u1ef1a ch\u1ecdn ph\u1ea7n m\u1ec1m t\u01b0\u01a1ng th\u00edch v\u1edbi VAS v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng xu\u1ea5t d\u1eef li\u1ec7u theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Trung Qu\u1ed1c (PRC GAAP) ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS). B\u00ean c\u1ea1nh \u0111\u00f3, quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, c\u00f3 \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean song ng\u1eef v\u00e0 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00f4ng ty m\u1eb9.  <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c y\u00eau c\u1ea7u t\u1eeb c\u00f4ng ty m\u1eb9, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u00e1c uy t\u00edn nh\u01b0 Vina TPT l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c kh\u00f4ng th\u1ec3 b\u1ecf qua.<\/span><\/p>\n<h2>6. C\u00e1ch Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p Trung Qu\u1ed1c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vina TPT cho c\u00e1c doanh nghi\u1ec7p Trung Qu\u1ed1c mu\u1ed1n th\u00e0nh l\u1eadp v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: T\u1eeb ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 b\u00e1o c\u00e1o song ng\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean m\u00f4n song ng\u1eef: B\u00e1o c\u00e1o, h\u1ed3 s\u01a1 v\u00e0 giao ti\u1ebfp chuy\u00ean nghi\u1ec7p b\u1eb1ng c\u1ea3 ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng Trung, gi\u00fap c\u00f4ng ty m\u1eb9 n\u1eafm b\u1eaft th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng t\u00f9y ch\u1ec9nh: X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 m\u00f4 h\u00ecnh FDI, bao g\u1ed3m c\u1ea3 ph\u1ea7n m\u1ec1m v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh: \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i VAS \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i Trung Qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh: T\u01b0 v\u1ea5n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u ch\u00ednh x\u00e1c, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n, l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 chu\u1ea9n b\u1ecb cho ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\"><span style=\"font-weight: 400;\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i, \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 minh b\u1ea1ch cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ea1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button success is-success is-medium\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2350 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp\" alt=\"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Vi\u1ec7t Nam\" width=\"2560\" height=\"1067\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-768x320.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1536x640.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-2048x853.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, Vi\u1ec7t Nam \u0111\u00e3 tr\u1edf th\u00e0nh \u0111i\u1ec3m \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p Trung Qu\u1ed1c \u0111\u1ea7u t\u01b0 FDI nh\u1edd l\u1ee3i th\u1ebf v\u1ec1 chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd g\u1ea7n g\u0169i v\u00e0 ch\u00ednh s\u00e1ch m\u1edf c\u1eeda thu h\u00fat v\u1ed1n ngo\u1ea1i. Tuy nhi\u00ean, b\u00ean c\u1ea1nh nh\u1eefng c\u01a1 h\u1ed9i, c\u00e1c c\u00f4ng&#8230;<\/p>\n","protected":false},"author":5,"featured_media":7129,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,797,724],"tags":[976,1136,1133,1129,1132,1131,1134,1137,1135,1127,1130,1044,849,1128,727],"class_list":["post-7130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-finance-accounting-knowledge","category-tin-tuc-moi-nhat","tag-bao-cao-tai-chinh-viet-nam","tag-bao-cao-thue-viet-nam","tag-cac-cong-ty-trung-quoc-tai-viet-nam","tag-chuan-muc-ke-toan-trung-quoc","tag-he-thong-ke-toan-viet-nam","tag-ifrs-viet-nam","tag-ke-toan-xuyen-bien-gioi-viet-nam","tag-khoang-cach-ke-toan-prc-gaap-vas","tag-kinh-doanh-trung-quoc-viet-nam","tag-prc-gaap","tag-prc-gaap-vs-vas","tag-tieu-chuan-ke-toan-viet-nam","tag-tuan-thu-ke-toan-viet-nam","tag-vas-viet-nam","tag-vina-tpt"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7130"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7130\/revisions"}],"predecessor-version":[{"id":7135,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7130\/revisions\/7135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7129"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}