{"id":8648,"date":"2026-08-21T16:14:46","date_gmt":"2026-08-21T09:14:46","guid":{"rendered":"https:\/\/vinatpt.com\/?p=8648"},"modified":"2026-08-21T16:24:02","modified_gmt":"2026-08-21T09:24:02","slug":"ke-toan-doanh-nghiep-fdi-can-luu-y-5-dieu","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/ke-toan-doanh-nghiep-fdi-can-luu-y-5-dieu\/","title":{"rendered":"K\u1ebf to\u00e1n doanh nghi\u1ec7p FDI: 5 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro\u00a0"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8644\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/ke-toan-doanh-nghiep-fdi.webp\" alt=\"k\u1ebf-to\u00e1n-doanh-nghi\u1ec7p-fdi\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/ke-toan-doanh-nghiep-fdi.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/ke-toan-doanh-nghiep-fdi-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/ke-toan-doanh-nghiep-fdi-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/ke-toan-doanh-nghiep-fdi-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span data-contrast=\"auto\">Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 c\u1ea7n t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong th\u1ef1c t\u1ebf, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i cung c\u1ea5p d\u1eef li\u1ec7u cho <\/span>k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0, giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9\/b\u00ean li\u00ean k\u1ebft, ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u1eadp \u0111o\u00e0n.<\/p>\n<p><span data-contrast=\"auto\">\u0110\u1eb7c bi\u1ec7t t\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c thay \u0111\u1ed5i trong khung ph\u00e1p l\u00fd. <\/span><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"auto\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/b><\/a><span data-contrast=\"auto\"> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. \u0110\u1ed3ng th\u1eddi, <\/span><a href=\"https:\/\/luatvietnam.vn\/dau-tu\/luat-dau-tu-2025-so-143-2025-qh15-422585-d1.html\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"auto\">Lu\u1eadt \u0110\u1ea7u T\u01b0 2025<\/span><\/b><\/a><span data-contrast=\"auto\"> v\u00e0 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217407\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"auto\">Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/span><\/b><\/a><span data-contrast=\"auto\"> c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">V\u00ec v\u1eady, thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c \u201cghi s\u1ed5 v\u00e0\u00a0k\u00ea khai thu\u1ebf\u201d, k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI n\u00ean \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t xuy\u00ean su\u1ed1t t\u1eeb <strong>Ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch \u2192 K\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5\u2192 K\u00ea Khai Thu\u1ebf \u2192 L\u1eadp B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 \u2192 Quy\u1ebft to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/span><strong>\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p 5 l\u01b0u \u00fd k\u1ebf to\u00e1n quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p FDI c\u1ea7n ki\u1ec3m so\u00e1t \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam v\u00e0 duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">Doanh nghi\u1ec7p FDI v\u00e0\u00a0doanh nghi\u1ec7p\u00a0Vi\u1ec7t Nam c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:299,&quot;335559739&quot;:299}\">\u00a0<\/span><\/h2>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">Doanh nghi\u1ec7p FDI l\u00e0 g\u00ec?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Doanh nghi\u1ec7p FDI (Foreign Direct Investment) l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Trong th\u1ef1c t\u1ebf, m\u00f4 h\u00ecnh c\u00f3 th\u1ec3 bao g\u1ed3m doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p li\u00ean doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng g\u1eafn v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tuy nhi\u00ean, khi n\u00f3i \u0111\u1ebfn <\/span><b><span data-contrast=\"auto\">k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI<\/span><\/b><span data-contrast=\"auto\">, kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng m\u1ecdi doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u00f3 m\u1ed9t b\u1ed9 ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n ho\u00e0n to\u00e0n gi\u1ed1ng nhau.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Quan h\u1ec7 v\u1edbi c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00e1c quy \u0111\u1ecbnh thu\u1ebf v\u00e0 chuy\u00ean ng\u00e0nh \u00e1p d\u1ee5ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 <\/span><b><span data-contrast=\"auto\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/b><span data-contrast=\"auto\"> hi\u1ec7n l\u00e0 khung h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">So s\u00e1nh k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/h3>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"8\" aria-colcount=\"3\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"0\"><b><span data-contrast=\"auto\">Ti\u00eau ch\u00ed<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><b><span data-contrast=\"auto\">Doanh nghi\u1ec7p FDI<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><b><span data-contrast=\"auto\">Doanh nghi\u1ec7p Vi\u1ec7t Nam<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 quy \u0111\u1ecbnh li\u00ean quan<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Th\u01b0\u1eddng ph\u00e1t sinh nhi\u1ec1u h\u01a1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">T\u00f9y m\u00f4 h\u00ecnh<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Giao d\u1ecbch li\u00ean k\u1ebft<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00f3 th\u1ec3 ph\u00e1t sinh v\u1edbi c\u00f4ng ty m\u1eb9\/b\u00ean li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00f3 ho\u1eb7c kh\u00f4ng<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">B\u00e1o c\u00e1o c\u00f4ng ty m\u1eb9<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00f3 th\u1ec3 ph\u00e1t sinh<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Th\u01b0\u1eddng kh\u00f4ng<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">B\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">VAS\/IFRS<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00f3 th\u1ec3 ph\u00e1t sinh nhu c\u1ea7u group reporting theo IFRS<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Ph\u1ee5 thu\u1ed9c y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Ngo\u1ea1i t\u1ec7<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">T\u00f9y ho\u1ea1t \u0111\u1ed9ng<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t kh\u00f4ng nh\u1ea5t thi\u1ebft n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p \u201cFDI\u201d ph\u1ea3i s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ho\u00e0n to\u00e0n kh\u00e1c, m\u00e0 n\u1eb1m \u1edf s\u1ed1 l\u01b0\u1ee3ng c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea7n x\u1eed l\u00fd v\u00e0 c\u00e1c b\u00e1o c\u00e1o d\u00e0nh ri\u00eang cho k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ch\u00ednh nh\u1eefng \u0111\u1eb7c th\u00f9 n\u00e0y khi\u1ebfn k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t h\u01a1n \u1edf m\u1ed9t s\u1ed1 kh\u00e2u tr\u1ecdng y\u1ebfu.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"1\"><b><span data-contrast=\"none\">5 L\u01b0u \u00dd Quan Tr\u1ecdng Cho K\u1ebf To\u00e1n Doanh Nghi\u1ec7p FDI \u0110\u1ec3 Tr\u00e1nh R\u1ee7i Ro<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:322,&quot;335559739&quot;:322}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI hi\u1ec7u qu\u1ea3 kh\u00f4ng ch\u1ec9 c\u1ea7n \u201c\u0111\u00fang s\u1ed5\u201d. D\u1eef li\u1ec7u ph\u1ea3i <\/span><b><span data-contrast=\"auto\">\u0111\u00fang b\u1ea3n ch\u1ea5t, c\u00f3 ch\u1ee9ng t\u1eeb, nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c b\u00e1o c\u00e1o v\u00e0 c\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh<\/span><\/b><span data-contrast=\"auto\"> khi c\u1ea7n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 \u0111i\u1ec3m ki\u1ec3m so\u00e1t quan tr\u1ecdng nh\u1ea5t.<\/span><\/p>\n<h3><b style=\"font-size: 20.16px; color: #333333;\"><span data-contrast=\"none\">1. Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI c\u1ea7n theo d\u00f5i <\/span><b><span data-contrast=\"auto\">ngay t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/b><span data-contrast=\"auto\">, thay v\u00ec ch\u1ec9 ki\u1ec3m tra v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o thu\u1ebf cu\u1ed1i n\u0103m.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, <\/span><b><span data-contrast=\"auto\">giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><span data-contrast=\"auto\"> l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u00e0 m\u1ed9t b\u00ean c\u00f3 <\/span><b><span data-contrast=\"auto\">quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/b><span data-contrast=\"auto\"> theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Quan h\u1ec7 n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ki\u1ec3m so\u00e1t, chi ph\u1ed1i ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00ean c\u00f2n l\u1ea1i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 giao d\u1ecbch gi\u1eefa <\/span><b><span data-contrast=\"auto\">c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/b><span data-contrast=\"auto\">, nh\u01b0ng kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1ec9 d\u1ef1a tr\u00ean t\u00ean g\u1ecdi. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><b><i><span data-contrast=\"none\">Giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh khi n\u00e0o?<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:319,&quot;335559739&quot;:319}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch c\u00f3 li\u00ean quan v\u1ec1 <\/span><b><span data-contrast=\"auto\">mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, vay v\u00e0 cho vay, chuy\u1ec3n giao t\u00e0i s\u1ea3n, c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3<\/span><\/b><span data-contrast=\"auto\"> v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">M\u1ed9t s\u1ed1 giao d\u1ecbch FDI th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">B\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean li\u00ean k\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Thanh to\u00e1n ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed d\u1ecbch v\u1ee5 t\u1eadp \u0111o\u00e0n ho\u1eb7c ph\u00ed h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Thanh to\u00e1n <\/span>royalty\/ph\u00ed b\u1ea3n quy\u1ec1n<span data-contrast=\"auto\"> ho\u1eb7c ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Vay, cho vay v\u00e0 ph\u00e1t sinh chi ph\u00ed l\u00e3i vay v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Chuy\u1ec3n giao m\u00e1y m\u00f3c, t\u00e0i s\u1ea3n, c\u00f4ng ngh\u1ec7 ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c doanh nghi\u1ec7p li\u00ean k\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 <\/span>giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c xem x\u00e9t d\u1ef1a tr\u00ean vi\u1ec7c doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n ti\u1ec1n cho c\u00f4ng ty m\u1eb9 hay kh\u00f4ng. K\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi b\u1ea3n ch\u1ea5t giao d\u1ecbch, b\u00ean tham gia, gi\u00e1 tr\u1ecb giao d\u1ecbch, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/p>\n<p style=\"text-align: center;\">\n<a href=\"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-ghi-so\/\" target=\"_blank\" class=\"button alert is-bevel\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>XEM TH\u00caM D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N THU\u1ebe TR\u1eccN G\u00d3I<\/span>\n\t<\/a>\n\n<h3><strong>2. N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n c\u00e1c b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0<\/strong><\/h3>\n<p><span data-contrast=\"auto\">M\u1ed9t hi\u1ec3u nh\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 ch\u1ec9 c\u1ea7n ho\u00e0n th\u00e0nh k\u00ea khai thu\u1ebf th\u00ec doanh nghi\u1ec7p FDI \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 compliance.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Th\u1ef1c t\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n <\/span><b><span data-contrast=\"auto\">ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/b><span data-contrast=\"auto\"> theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Theo \u0110i\u1ec1u 47 Lu\u1eadt \u0110\u1ea7u t\u01b0 2025, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o; b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0 v\u1ed1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh, lao \u0111\u1ed9ng, n\u1ed9p ng\u00e2n s\u00e1ch v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tham kh\u1ea3o chi ti\u1ebft c\u00e1c b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1ea1i b\u00e0i vi\u1ebft: <\/span><a href=\"https:\/\/vinatpt.com\/vi\/cac-loai-bao-cao-fdi-doanh-nghiep-can-nop-2026\/\"><span data-contrast=\"none\">C\u00e1c Lo\u1ea1i B\u00e1o C\u00e1o FDI B\u1eaft Bu\u1ed9c Doanh Nghi\u1ec7p C\u1ea7n N\u1ed9p \u2013 C\u1eadp nh\u1eadt 07.2026<\/span><\/a><\/p>\n<h3><strong>3. K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n <\/strong><\/h3>\n<p aria-level=\"3\"><b><span data-contrast=\"none\">Ki\u1ec3m so\u00e1t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:281,&quot;335559739&quot;:281}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Thu\u1ebf l\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi kh\u1ecfi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Tuy nhi\u00ean, k\u1ebf to\u00e1n c\u00f4ng ty FDI kh\u00f4ng n\u00ean ti\u1ebfp c\u1eadn theo c\u00e1ch <\/span><span data-contrast=\"auto\">\u201c\u0111\u1ebfn h\u1ea1n th\u00ec l\u1eadp t\u1edd khai\u201d<\/span><span data-contrast=\"auto\">, m\u00e0 c\u1ea7n ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u thu\u1ebf ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">T\u00f9y ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p FDI th\u01b0\u1eddng ph\u1ea3i qu\u1ea3n l\u00fd c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh nh\u01b0:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT):<\/span><\/b><span data-contrast=\"auto\"> ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i th\u00f4ng qua h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT):<\/span><\/b><span data-contrast=\"auto\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng c\u1ea7n theo d\u00f5i trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT):<\/span><\/b><span data-contrast=\"auto\"> li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT):<\/span><\/b><span data-contrast=\"auto\"> c\u00f3 th\u1ec3 ph\u00e1t sinh khi doanh nghi\u1ec7p Vi\u1ec7t Nam thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, ch\u1eb3ng h\u1ea1n ph\u00ed d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n, l\u00e3i vay ho\u1eb7c m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n kh\u00e1c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c:<\/span><\/b><span data-contrast=\"auto\"> t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf nh\u01b0 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Ngh\u0129a v\u1ee5 k\u00ea khai kh\u00f4ng \u00e1p d\u1ee5ng theo m\u1ed9t l\u1ecbch duy nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i <\/span><b><span data-contrast=\"auto\">k\u00ea khai theo th\u00e1ng, theo qu\u00fd, theo n\u0103m, theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/b><span data-contrast=\"auto\">. Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 k\u00ea khai v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 t\u1ea1i Vi\u1ec7t Nam, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o Handbook do \u0111\u1ed9i ng\u0169 Vina TPT bi\u00ean so\u1ea1n, v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p d\u1ec5 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI.<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p style=\"text-align: center;\">\n<a href=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/Vina-TPT-Handbook-for-investor-Updated-20July2026.pdf\" class=\"button primary is-primary is-medium\" style=\"border-radius:56px;\">\n\t\t<span>T\u1ea2I V\u1ec0 HANDBOOK D\u00c0NH CHO NH\u00c0 \u0110\u1ea6U T\u01af N\u01af\u1edaC NGO\u00c0I<\/span>\n\t<\/a>\n\n<h3><strong>4. Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, t\u1ef7 gi\u00e1 v\u00e0 y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 <\/strong><\/h3>\n<p><strong>Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, t\u1ef7 gi\u00e1 v\u00e0 y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, nhi\u1ec1u giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i n\u00ean h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb trong n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb t\u1eeb n\u01b0\u1edbc ngo\u00e0i. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o m\u1ed7i giao d\u1ecbch \u0111\u1ec1u c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tr\u01b0\u1edbc khi ghi nh\u1eadn giao d\u1ecbch, c\u1ea7n ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c ch\u1ee9ng t\u1eeb giao nh\u1eadn v\u00e0 n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch. V\u1edbi c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n cho c\u00f4ng ty m\u1eb9, c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t v\u00e0 n\u1ed9i dung c\u1ee7a kho\u1ea3n chi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ngo\u00e0i vi\u1ec7c ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n r\u00e0 so\u00e1t y\u00eau c\u1ea7u v\u1ec1 h\u00ecnh th\u1ee9c, n\u1ed9i dung, ng\u00f4n ng\u1eef v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ngay khi giao d\u1ecbch ph\u00e1t sinh s\u1ebd gi\u00fap doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n khi h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf, ki\u1ec3m to\u00e1n ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><strong><span style=\"color: #333333; font-size: 14.4px;\">Ki\u1ec3m so\u00e1t ngo\u1ea1i t\u1ec7 v\u00e0 ghi nh\u1eadn t\u1ef7 gi\u00e1<\/span><\/strong><\/p>\n<p><span data-contrast=\"auto\">Giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p FDI, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n mua h\u00e0ng, ph\u00ed d\u1ecbch v\u1ee5, kho\u1ea3n vay, c\u00f4ng n\u1ee3 ho\u1eb7c thanh to\u00e1n v\u1edbi c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 s\u1ed1 li\u1ec7u ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu v\u1edbi nhau. K\u1ebf to\u00e1n c\u0169ng n\u00ean duy tr\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 nh\u1ea5t qu\u00e1n, \u0111\u1ed3ng th\u1eddi l\u01b0u l\u1ea1i c\u0103n c\u1ee9 s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra sau n\u00e0y.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u0110\u1eb7c bi\u1ec7t, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1ch ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1ch x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00f3 khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng m\u1ecdi kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed k\u1ebf to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1eed l\u00fd gi\u1ed1ng nhau khi t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><strong><span style=\"color: #333333; font-size: 14.4px;\">\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u1eeb c\u00f4ng ty m\u1eb9<\/span><\/strong><\/p>\n<p><span data-contrast=\"auto\">Doanh nghi\u1ec7p FDI th\u01b0\u1eddng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed3ng th\u1eddi cung c\u1ea5p b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 b\u00e1o c\u00e1o theo y\u00eau c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n cho c\u00f4ng ty m\u1eb9. Trong khi \u0111\u00f3, m\u1eabu b\u00e1o c\u00e1o, c\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o l\u1eadp theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng ty m\u1eb9. Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n, ph\u00e2n lo\u1ea1i l\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9 c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 gi\u1ea3i th\u00edch ri\u00eang, tr\u00e1nh l\u00e0m thay \u0111\u1ed5i ho\u1eb7c nh\u1ea7m l\u1eabn v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Doanh nghi\u1ec7p n\u00ean th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc v\u1edbi c\u00f4ng ty m\u1eb9 v\u1ec1 m\u1eabu b\u00e1o c\u00e1o, th\u1eddi h\u1ea1n g\u1eedi, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, h\u1ea1n ch\u1ebf sai l\u1ec7ch v\u00e0 tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u v\u00e0o cu\u1ed1i k\u1ef3.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8646\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/vina-tpt-dich-vu-ke-toan-doanh-nghiep-fdi.webp\" alt=\"vina-tpt-d\u1ecbch-v\u1ee5-k\u1ebf-to\u00e1n-doanh-nghi\u1ec7p-fdi\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/vina-tpt-dich-vu-ke-toan-doanh-nghiep-fdi.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/vina-tpt-dich-vu-ke-toan-doanh-nghiep-fdi-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/vina-tpt-dich-vu-ke-toan-doanh-nghiep-fdi-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/08\/vina-tpt-dich-vu-ke-toan-doanh-nghiep-fdi-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 aria-level=\"1\"><b><span data-contrast=\"none\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI c\u1ee7a Vina TPT c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 g\u00ec?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:322,&quot;335559739&quot;:322}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">V\u1edbi doanh nghi\u1ec7p FDI, gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c ghi nh\u1eadn s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, m\u00e0 c\u00f2n \u1edf kh\u1ea3 n\u0103ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. M\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u01b0 v\u1ea5n h\u01b0\u1edbng x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh, c\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n \u2013 thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh khi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng. \u0110\u1eb7c bi\u1ec7t, v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 nhi\u1ec1u giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u1eeb c\u00f4ng ty m\u1eb9, k\u1ebf to\u00e1n c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng nh\u00ecn nh\u1eadn v\u1ea5n \u0111\u1ec1 t\u1eeb c\u1ea3 g\u00f3c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><a href=\"https:\/\/vinatpt.com\/accounting-bookkeeping\/\"><b><span data-contrast=\"none\">Vina TPT h\u1ed7 tr\u1ee3\u00a0k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:281,&quot;335559739&quot;:281,&quot;335559740&quot;:279}\">\u00a0<\/span><\/a><\/p>\n<p><span data-contrast=\"auto\">\u0110\u1ec3 doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh thay v\u00ec ph\u1ea3i t\u1ef1 x\u1eed l\u00fd to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u2013 thu\u1ebf, Vina TPT cung c\u1ea5p <\/span><b><span data-contrast=\"auto\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n FDI theo m\u00f4 h\u00ecnh \u0111\u1ed3ng h\u00e0nh<\/span><\/b><span data-contrast=\"auto\">, t\u1eeb ghi nh\u1eadn giao d\u1ecbch h\u1eb1ng th\u00e1ng \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o, k\u00ea khai thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">C\u00e1c nghi\u1ec7p v\u1ee5 Vina TPT c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 bao g\u1ed3m:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">K\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5:<\/span><\/b><span data-contrast=\"auto\"> Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb; ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; theo d\u00f5i ng\u00e2n h\u00e0ng, c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Theo d\u00f5i doanh thu, chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n:<\/span><\/b><span data-contrast=\"auto\"> Cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd theo d\u00f5i t\u00ecnh h\u00ecnh doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 v\u00e0 d\u00f2ng ti\u1ec1n, t\u1eeb \u0111\u00f3 c\u00f3 c\u01a1 s\u1edf \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/b><span data-contrast=\"auto\"> L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n Vi\u1ec7t Nam; \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u theo y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1eadp \u0111o\u00e0n khi c\u1ea7n thi\u1ebft.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">K\u00ea khai v\u00e0 qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/b><span data-contrast=\"auto\"> H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan. Vina TPT \u0111\u1ed3ng th\u1eddi theo d\u00f5i th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 c\u1ea3nh b\u00e1o c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o cu\u1ed1i n\u0103m:<\/span><\/b><span data-contrast=\"auto\"> Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 kh\u00e1c theo ph\u1ea1m vi d\u1ecbch v\u1ee5. Khi ph\u00e1t sinh y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd, Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n \u2013 thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">B\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0:<\/span><\/b><span data-contrast=\"auto\"> H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, theo d\u00f5i th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">T\u01b0 v\u1ea5n v\u00e0 c\u1ea3nh b\u00e1o r\u1ee7i ro:<\/span><\/b><span data-contrast=\"auto\"> Kh\u00f4ng ch\u1ec9 x\u1eed l\u00fd s\u1ed1 li\u1ec7u \u0111\u00e3 ph\u00e1t sinh, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ch\u1ee9ng t\u1eeb, giao d\u1ecbch li\u00ean k\u1ebft, thanh to\u00e1n xuy\u00ean bi\u00ean gi\u1edbi, t\u1ef7 gi\u00e1 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\"><a href=\"https:\/\/vinatpt.com\/accounting-bookkeeping\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a Vina TPT<\/a> h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi <\/span>y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 t\u1ea1i Vi\u1ec7t Nam v\u00e0 nhu c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9<span data-contrast=\"auto\">, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u, ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 c\u01a1 s\u1edf l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng khi c\u1ea7n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">To\u00e0n b\u1ed9 d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tri\u1ec3n khai theo h\u00ecnh th\u1ee9c <\/span>t\u1eeb xa ho\u1eb7c k\u1ebft h\u1ee3p tr\u1ef1c ti\u1ebfp<span data-contrast=\"auto\">, v\u1edbi quy tr\u00ecnh ph\u1ed1i h\u1ee3p v\u00e0 b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a t\u1eebng doanh nghi\u1ec7p FDI.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Doanh nghi\u1ec7p FDI c\u1ea7n thi\u1ebft l\u1eadp ho\u1eb7c r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam? Li\u00ean h\u1ec7 Vina TPT \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p style=\"text-align: center;\">\n<a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N D\u1ecaCH V\u1ee4 MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8184\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-scaled.webp\" alt=\"cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/cong-ty-fdi-tiet-kiem-30-chi-phi-nho-dich-vu-ke-toan-thue-tron-goi-cua-vina-tpt-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 c\u1ea7n t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong th\u1ef1c t\u1ebf, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i cung c\u1ea5p d\u1eef li\u1ec7u cho k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0, giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9\/b\u00ean&#8230;<\/p>\n","protected":false},"author":4,"featured_media":8649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740],"tags":[],"class_list":["post-8648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8648","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=8648"}],"version-history":[{"count":5,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8648\/revisions"}],"predecessor-version":[{"id":8655,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8648\/revisions\/8655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/8649"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=8648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=8648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=8648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}