{"id":9864,"date":"2025-05-19T14:44:24","date_gmt":"2025-05-19T07:44:24","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=9864"},"modified":"2026-03-25T14:09:35","modified_gmt":"2026-03-25T07:09:35","slug":"nam-tai-khoa-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/nam-tai-khoa-la-gi","title":{"rendered":"N\u0103m t\u00e0i kh\u00f3a l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3"},"content":{"rendered":"<p>Trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chu k\u1ef3 ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p m\u00e0 c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n c\u0169ng c\u1ea7n hi\u1ec3u r\u00f5 <strong>n\u0103m t\u00e0i kh\u00f3a l\u00e0 g\u00ec<\/strong>. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm b\u1eaft kh\u00e1i ni\u1ec7m, c\u00e1ch \u00e1p d\u1ee5ng v\u00e0 c\u00e1c h\u1ec7 qu\u1ea3 li\u00ean quan \u0111\u1ebfn n\u0103m t\u00e0i kh\u00f3a trong th\u1ef1c t\u1ebf.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2-1024x1024.png\" alt=\"N\u0103m t\u00e0i kh\u00f3a l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3\" class=\"wp-image-9865\" srcset=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2-1024x1024.png 1024w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2-300x300.png 300w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2-150x150.png 150w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2-768x768.png 768w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/05\/19144308\/nam-tai-khoa-la-gi-82i2.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<h2 class=\"wp-block-heading\">N\u0103m t\u00e0i kh\u00f3a l\u00e0 g\u00ec ?<\/h2>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>N\u0103m t\u00e0i kh\u00f3a (ti\u1ebfng Anh: <em>fiscal year<\/em>) l\u00e0 kho\u1ea3ng th\u1eddi gian k\u00e9o d\u00e0i 12 th\u00e1ng li\u00ean t\u1ee5c, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn v\u00e0 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1eb7c \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc.<\/strong><\/p>\n<\/blockquote>\n<p>Kh\u00f4ng gi\u1ed1ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch lu\u00f4n b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12, n\u0103m t\u00e0i kh\u00f3a c\u00f3 th\u1ec3 kh\u1edfi \u0111\u1ea7u v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u1ee3p ph\u00e1p v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a ph\u00f9 h\u1ee3p cho ph\u00e9p doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ed9 k\u1ef3 b\u00e1o c\u00e1o v\u1edbi chu k\u1ef3 kinh doanh th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 gi\u00fap qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, d\u1ec5 d\u00e0ng l\u1eadp b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh theo t\u1eebng giai \u0111o\u1ea1n c\u1ee5 th\u1ec3.<\/p>\n<p>\u0110\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn, c\u1ea7n ph\u00e2n bi\u1ec7t ba kh\u00e1i ni\u1ec7m th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>N\u0103m t\u00e0i kh\u00f3a<\/strong>: d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ph\u1ee5c v\u1ee5 k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n.<\/li>\n<li><strong>N\u0103m d\u01b0\u01a1ng l\u1ecbch<\/strong>: \u0111\u01a1n v\u1ecb th\u1eddi gian d\u00e2n d\u1ee5ng theo l\u1ecbch qu\u1ed1c t\u1ebf.<\/li>\n<li><strong>N\u0103m thu\u1ebf<\/strong>: kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi nh\u00e0 n\u01b0\u1edbc, \u0111\u00f4i khi tr\u00f9ng n\u0103m t\u00e0i kh\u00f3a nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a t\u1ea1i Vi\u1ec7t Nam<\/h2>\n<p>T\u1ea1i Vi\u1ec7t Nam, quy \u0111\u1ecbnh v\u1ec1 n\u0103m t\u00e0i kh\u00f3a \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015 v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn li\u00ean quan c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo \u0111\u00f3, n\u0103m t\u00e0i kh\u00f3a th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 th\u00e1ng 01 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 c\u00f9ng n\u0103m. Tuy nhi\u00ean, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m kh\u00e1c \u0111\u1ec3 b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i kh\u00f3a, mi\u1ec5n sao \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c v\u00e0 \u0111\u0103ng k\u00fd r\u00f5 r\u00e0ng trong h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>Khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p s\u1ebd x\u00e1c \u0111\u1ecbnh n\u0103m t\u00e0i kh\u00f3a trong \u0111i\u1ec1u l\u1ec7 v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0. N\u1ebfu mu\u1ed1n thay \u0111\u1ed5i n\u0103m t\u00e0i kh\u00f3a sau khi \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n:<\/p>\n<ul class=\"wp-block-list\">\n<li>G\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>N\u00eau r\u00f5 l\u00fd do thay \u0111\u1ed5i v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng n\u0103m t\u00e0i kh\u00f3a m\u1edbi.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt n\u1ed9i dung trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh l\u1ec7ch k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng n\u0103m t\u00e0i kh\u00f3a kh\u00e1c v\u1edbi chu\u1ea9n th\u00f4ng th\u01b0\u1eddng, nh\u01b0:<\/p>\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) mu\u1ed1n \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>T\u1ed5 ch\u1ee9c gi\u00e1o d\u1ee5c, qu\u1ef9 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 ho\u1ea1t \u0111\u1ed9ng theo chu k\u1ef3 ri\u00eang bi\u1ec7t.<\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo l\u1ecbch ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m to\u00e1n, h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u00ean li\u00ean quan trong chu k\u1ef3 t\u00e0i ch\u00ednh.<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Xem th\u00eam: <a href=\"https:\/\/www.careerlink.vn\/viec-lam\/tai-chinh-dau-tu\/196\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.careerlink.vn\/viec-lam\/tai-chinh-dau-tu\/196\" rel=\"noreferrer noopener\">Tuyen dung tai chinh<\/a> ta\u0323i Careerlink.vn<\/p>\n<\/blockquote>\n<h2 class=\"wp-block-heading\">\u1ee8ng d\u1ee5ng v\u00e0 h\u1ec7 qu\u1ea3 khi \u00e1p d\u1ee5ng n\u0103m t\u00e0i kh\u00f3a<\/h2>\n<p>N\u0103m t\u00e0i kh\u00f3a \u0111\u00f3ng vai tr\u00f2 c\u1ed1t l\u00f5i trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang n\u0103m t\u00e0i kh\u00f3a gi\u00fap t\u1ea1o ra s\u1ef1 nh\u1ea5t qu\u00e1n trong l\u1eadp k\u1ebf ho\u1ea1ch, ghi nh\u1eadn doanh thu \u2013 chi ph\u00ed, c\u0169ng nh\u01b0 x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, l\u1eadp ng\u00e2n s\u00e1ch cho n\u0103m sau, v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n.<\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo n\u0103m t\u00e0i kh\u00f3a l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u then ch\u1ed1t \u0111\u1ec3 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, so s\u00e1nh hi\u1ec7u su\u1ea5t gi\u1eefa c\u00e1c k\u1ef3 v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. Trong khi \u0111\u00f3, v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, n\u0103m t\u00e0i kh\u00f3a gi\u00fap chu\u1ea9n h\u00f3a th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u00e1m s\u00e1t tu\u00e2n th\u1ee7 t\u00e0i ch\u00ednh.<\/p>\n<p>Tuy nhi\u00ean, n\u1ebfu l\u1ef1a ch\u1ecdn ho\u1eb7c \u00e1p d\u1ee5ng sai n\u0103m t\u00e0i kh\u00f3a, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i nhi\u1ec1u h\u1ec7 qu\u1ea3 ti\u00eau c\u1ef1c nh\u01b0:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ec7ch k\u1ef3 k\u1ebf to\u00e1n<\/strong> khi\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u1ed1i t\u00e1c t\u00e0i ch\u00ednh tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p.<\/li>\n<li><strong>Sai l\u1ec7ch chu k\u1ef3 doanh thu \u2013 chi ph\u00ed<\/strong>, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li><strong>Vi ph\u1ea1m th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong>, g\u00e2y ra ph\u1ea1t h\u00e0nh ch\u00ednh, th\u1eadm ch\u00ed ki\u1ec3m tra s\u00e2u t\u1eeb c\u01a1 quan thu\u1ebf.<\/li>\n<li><strong>Kh\u00f3 kh\u0103n trong so s\u00e1nh d\u1eef li\u1ec7u n\u1ed9i b\u1ed9<\/strong>, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<p>Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 s\u1eed d\u1ee5ng h\u1ee3p l\u00fd n\u0103m t\u00e0i kh\u00f3a kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn, v\u1eadn h\u00e0nh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong d\u00e0i h\u1ea1n.<\/p>\n<h2 class=\"wp-block-heading\">So s\u00e1nh n\u0103m t\u00e0i kh\u00f3a gi\u1eefa c\u00e1c qu\u1ed1c gia<\/h2>\n<p>M\u1ed7i qu\u1ed1c gia c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a kh\u00e1c nhau t\u00f9y v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, l\u1ecbch s\u1eed ph\u00e1p l\u00fd ho\u1eb7c chu k\u1ef3 kinh t\u1ebf \u0111\u1eb7c th\u00f9. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 ph\u1ed5 bi\u1ebfn:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Hoa K\u1ef3:<\/strong> n\u0103m t\u00e0i kh\u00f3a li\u00ean bang b\u1eaft \u0111\u1ea7u t\u1eeb <strong>ng\u00e0y 1\/10<\/strong> v\u00e0 k\u1ebft th\u00fac v\u00e0o <strong>30\/9<\/strong> n\u0103m sau. Tuy nhi\u00ean, c\u00e1c c\u00f4ng ty t\u01b0 nh\u00e2n t\u1ea1i M\u1ef9 c\u00f3 th\u1ec3 t\u1ef1 ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 kinh doanh c\u1ee7a m\u00ecnh.<\/li>\n<li><strong>V\u01b0\u01a1ng qu\u1ed1c Anh:<\/strong> n\u0103m t\u00e0i kh\u00f3a c\u1ee7a ch\u00ednh ph\u1ee7 b\u1eaft \u0111\u1ea7u t\u1eeb <strong>ng\u00e0y 6\/4<\/strong> v\u00e0 k\u1ebft th\u00fac v\u00e0o <strong>5\/4<\/strong> n\u0103m k\u1ebf ti\u1ebfp, b\u1eaft ngu\u1ed3n t\u1eeb truy\u1ec1n th\u1ed1ng l\u1ecbch s\u1eed thu\u1ebf v\u1ee5. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.<\/li>\n<li><strong>Nh\u1eadt B\u1ea3n:<\/strong> n\u0103m t\u00e0i kh\u00f3a th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u t\u1eeb <strong>ng\u00e0y 1\/4<\/strong> \u0111\u1ebfn <strong>31\/3<\/strong> n\u0103m sau, ph\u00f9 h\u1ee3p v\u1edbi n\u0103m h\u1ecdc v\u00e0 chu k\u1ef3 ng\u00e2n s\u00e1ch qu\u1ed1c gia.<\/li>\n<li><strong>\u00dac:<\/strong> \u00e1p d\u1ee5ng n\u0103m t\u00e0i kh\u00f3a t\u1eeb <strong>ng\u00e0y 1\/7<\/strong> \u0111\u1ebfn <strong>30\/6<\/strong>, ph\u1ea3n \u00e1nh th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ni\u00ean v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 m\u00f9a \u0111\u00f4ng.<\/li>\n<li><strong>\u1ea4n \u0110\u1ed9:<\/strong> b\u1eaft \u0111\u1ea7u t\u1eeb <strong>ng\u00e0y 1\/4<\/strong> \u0111\u1ebfn <strong>31\/3<\/strong>, gi\u1ed1ng nh\u01b0 Nh\u1eadt B\u1ea3n, \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi ho\u1ea1t \u0111\u1ed9ng chi ti\u00eau c\u00f4ng.<\/li>\n<\/ul>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0: truy\u1ec1n th\u1ed1ng thu\u1ebf v\u1ee5, th\u1eddi \u0111i\u1ec3m thu ho\u1ea1ch n\u00f4ng s\u1ea3n, l\u1ecbch h\u00e0nh ch\u00ednh qu\u1ed1c gia ho\u1eb7c nhu c\u1ea7u \u1ed5n \u0111\u1ecbnh ng\u00e2n s\u00e1ch theo chu k\u1ef3 kinh t\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111a qu\u1ed1c gia, vi\u1ec7c hi\u1ec3u v\u00e0 \u0111\u1ed3ng b\u1ed9 n\u0103m t\u00e0i kh\u00f3a v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c chi nh\u00e1nh t\u1ea1i nhi\u1ec1u n\u01b0\u1edbc l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap th\u1ed1ng nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh s\u1edf t\u1ea1i.<\/p>\n<h2 class=\"wp-block-heading\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u0103m t\u00e0i kh\u00f3a<\/h2>\n<p><strong><em>C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u n\u0103m t\u00e0i kh\u00f3a cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng?<\/em><\/strong><br \/>Kh\u00f4ng. M\u1ed7i doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t n\u0103m t\u00e0i kh\u00f3a th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Vi\u1ec7c d\u00f9ng nhi\u1ec1u n\u0103m t\u00e0i kh\u00f3a s\u1ebd g\u00e2y r\u1ed1i lo\u1ea1n s\u1ed5 s\u00e1ch, vi ph\u1ea1m quy \u0111\u1ecbnh v\u00e0 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh.<\/p>\n<p><strong><em>N\u0103m t\u00e0i kh\u00f3a c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn vi\u1ec7c xin c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng?<\/em><\/strong><br \/>Th\u00f4ng th\u01b0\u1eddng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp, nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ecdn n\u0103m t\u00e0i kh\u00f3a kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111i\u1ec1u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn b\u1edfi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t ph\u00e1p l\u00fd.<\/p>\n<p><strong><em>N\u1ebfu doanh nghi\u1ec7p b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c s\u00e1p nh\u1eadp gi\u1eefa k\u1ef3 n\u0103m t\u00e0i kh\u00f3a th\u00ec x\u1eed l\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ebf n\u00e0o?<\/em><\/strong><br \/>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p s\u1ebd l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c h\u1ee3p nh\u1ea5t. B\u00e1o c\u00e1o ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u, \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u1ebfu b\u1eaft bu\u1ed9c, v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chu k\u1ef3 t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. <strong>N\u0103m t\u00e0i kh\u00f3a l\u00e0 g\u00ec<\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m c\u1ea7n n\u1eafm v\u1eefng, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Khi m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng linh ho\u1ea1t v\u00e0 to\u00e0n c\u1ea7u h\u00f3a, hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang n\u0103m t\u00e0i kh\u00f3a s\u1ebd l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb c\u1ea7n thi\u1ebft cho s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n<p class=\"has-text-align-right\"><strong>Tr\u00ed Nh\u00e2n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chu k\u1ef3 ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 &#8230;<\/p>\n","protected":false},"author":58,"featured_media":9865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[78],"class_list":["post-9864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te","tag-tai-chinh"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=9864"}],"version-history":[{"count":3,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9864\/revisions"}],"predecessor-version":[{"id":15147,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9864\/revisions\/15147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/9865"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=9864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=9864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=9864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}