{"id":22963,"date":"2023-09-13T10:00:35","date_gmt":"2023-09-13T03:00:35","guid":{"rendered":"https:\/\/www.fiahub.com\/blog\/?p=22963"},"modified":"2025-03-15T15:44:45","modified_gmt":"2025-03-15T08:44:45","slug":"cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban","status":"publish","type":"post","link":"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/","title":{"rendered":"X\u1eed l\u00fd l\u00e3i\/l\u1ed7 giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 b\u00e1o c\u00e1o giao d\u1ecbch tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n l\u00e0 kh\u00e1c nhau. \u0110\u00e2y l\u00e0 c\u00e1ch x\u1eed l\u00fd ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n t\u1ea1i, kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n n\u00e0o d\u00e0nh ri\u00eang cho t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed, v\u00ec v\u1eady c\u00e1c h\u01b0\u1edbng d\u1eabn r\u1ed9ng h\u01a1n theo <\/span><b>Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf <\/b><span style=\"font-weight: 400;\">(IFRS) v\u00e0 <\/span><b>Th\u00f4ng l\u1ec7 K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c Ch\u1ea5p nh\u1eadn Chung<\/b><span style=\"font-weight: 400;\"> (GAAP) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n <a href=\"https:\/\/www.fiahub.com\/blog\/tien-dien-tu\/\">ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n, b\u00ean c\u1ea1nh b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Trong khi b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 th\u1ec3 hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh th\u00ec b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 bao nhi\u00eau t\u00e0i s\u1ea3n, li\u1ec7u doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n n\u1ee3 n\u00e0o hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00ec ch\u00fang cung c\u1ea5p m\u1ed9t b\u1ee9c tranh ho\u00e0n ch\u1ec9nh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u00f3 c\u0169ng bao g\u1ed3m m\u1ecdi m\u1ee5c nh\u1eadt k\u00fd k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u. V\u00ec l\u00fd do n\u00e0y, c\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng giao d\u1ecbch c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_22969\" aria-describedby=\"caption-attachment-22969\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-22969\" src=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16.jpg\" alt=\"Bitcoin\" width=\"900\" height=\"529\" srcset=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16.jpg 770w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16-300x176.jpg 300w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16-150x88.jpg 150w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16-768x452.jpg 768w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-16-450x265.jpg 450w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-22969\" class=\"wp-caption-text\">M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn nh\u1ea5t khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 \u201cTi\u1ec1n \u0111i\u1ec7n t\u1eed n\u1eb1m \u1edf \u0111\u00e2u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?\u201d<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung b\u00e0i vi\u1ebft<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Tai_sao_can_co_bang_can_doi_ke_toan\" >T\u1ea1i sao c\u1ea7n c\u00f3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Ban_xu_ly_tien_dien_tu_tren_bang_can_doi_ke_toan_nhu_the_nao\" >B\u1ea1n x\u1eed l\u00fd ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Khi_mua_tien_dien_tu_bang_tien_dinh_danh\" >Khi mua ti\u1ec1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ti\u1ec1n \u0111\u1ecbnh danh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Khi_ban_tien_dien_tu_de_lay_tien_phap_dinh\" >Khi b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1ea5y ti\u1ec1n ph\u00e1p \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Ghi_nhan_cac_khoan_lo_chua_thuc_hien\" >Ghi nh\u1eadn c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Ghi_lai_thu_nhap_khai_thac_tien_dien_tu\" >Ghi l\u1ea1i thu nh\u1eadp khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Su_dung_tien_dien_tu_de_thanh_toan_cho_nha_cung_cap\" >S\u1eed d\u1ee5ng ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Danh_thue_tien_dien_tu\" >\u0110\u00e1nh thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Lai_va_lo_von\" >L\u00e3i v\u00e0 l\u1ed7 v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Trach_nhiem_thue_thu_nhap\" >Tr\u00e1ch nhi\u1ec7m thu\u1ebf thu nh\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Khi_bao_cao_tai_chinh_va_bao_cao_thue_co_su_khac_biet\" >Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Cac_su_kien_chiu_thue_theo_GAAP_va_IFRS\" >C\u00e1c s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf theo GAAP v\u00e0 IFRS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.fiahub.com\/blog\/cach-xu-ly-cac-khoan-lai-va-lo-giao-dich-tien-dien-tu-tren-bang-can-doi-ke-toan-cua-ban\/#Cac_su_kien_khong_chiu_thue_theo_GAAP_va_IFRS\" >C\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf theo GAAP v\u00e0 IFRS<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_can_co_bang_can_doi_ke_toan\"><\/span><span style=\"font-weight: 400;\">T\u1ea1i sao c\u1ea7n c\u00f3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng hi\u1ec3u bi\u1ebft c\u00f3 gi\u00e1 tr\u1ecb v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch ch\u00ednh. V\u00ec b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 n\u00ean ch\u00fang cho ph\u00e9p ng\u01b0\u1eddi ta so s\u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh qua c\u00e1c n\u0103m. Nh\u01b0 v\u1eady, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p m\u1ed9t c\u00e1ch c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u1ec3 theo d\u00f5i s\u1ef1 t\u0103ng tr\u01b0\u1edfng v\u00e0 ti\u1ebfn \u0111\u1ed9 kinh doanh c\u1ee7a m\u1ed9t ng\u01b0\u1eddi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u0169ng cho ph\u00e9p t\u00ednh to\u00e1n c\u00e1c t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, cho bi\u1ebft li\u1ec7u doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ea3 h\u1ebft n\u1ee3 b\u1eb1ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hay kh\u00f4ng. N\u00f3 c\u0169ng bao g\u1ed3m th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c t\u1ef7 l\u1ec7 quan tr\u1ecdng kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng so v\u1edbi n\u1ee3 ng\u1eafn h\u1ea1n, cho bi\u1ebft li\u1ec7u doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ea3 h\u1ebft n\u1ee3 trong 12 th\u00e1ng hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho ph\u00e9p ng\u01b0\u1eddi ta \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 h\u1eefu \u00edch khi t\u00ecm ki\u1ebfm nh\u00e0 \u0111\u1ea7u t\u01b0 (\u0111\u1ec3 ch\u1ee9ng minh r\u1eb1ng h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i nhu\u1eadn) ho\u1eb7c khi mu\u1ed1n b\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ban_xu_ly_tien_dien_tu_tren_bang_can_doi_ke_toan_nhu_the_nao\"><\/span><span style=\"font-weight: 400;\">B\u1ea1n x\u1eed l\u00fd ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn nh\u1ea5t khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 \u201cTi\u1ec1n \u0111i\u1ec7n t\u1eed n\u1eb1m \u1edf \u0111\u00e2u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?\u201d Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp tr\u01b0\u1edbc \u0111\u00e2y, c\u1ea3 IFRS v\u00e0 GAAP hi\u1ec7n kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 t\u00e0i li\u1ec7u tham kh\u1ea3o c\u1ee5 th\u1ec3 n\u00e0o li\u00ean quan \u0111\u1ebfn s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, v\u00ec ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n n\u00ean c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 g\u1ee3i \u00fd h\u1eefu \u00edch:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_mua_tien_dien_tu_bang_tien_dinh_danh\"><\/span><span style=\"font-weight: 400;\">Khi mua ti\u1ec1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ti\u1ec1n \u0111\u1ecbnh danh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch ch\u1ee9ng kho\u00e1n. N\u1ebfu m\u1ed9t ng\u01b0\u1eddi mua Bitcoin ho\u1eb7c Ether, nh\u1eefng t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u00eam v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd c\u1ee7a ch\u00fang v\u00e0o ng\u00e0y t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y s\u1ebd ph\u1ea3n \u00e1nh nh\u01b0 m\u1ed9t kho\u1ea3n ghi n\u1ee3 tr\u00ean t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi. Ngo\u00e0i ra, v\u00ec ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mua b\u1eb1ng ti\u1ec1n ph\u00e1p \u0111\u1ecbnh n\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t c\u0169ng ph\u1ea3i ph\u1ea3n \u00e1nh t\u00edn d\u1ee5ng cho gi\u00e1 mua c\u1ee7a t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 mua.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_ban_tien_dien_tu_de_lay_tien_phap_dinh\"><\/span><span style=\"font-weight: 400;\">Khi b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1ea5y ti\u1ec1n ph\u00e1p \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, khi b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed, t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t s\u1ebd b\u1ecb ghi n\u1ee3 s\u1ed1 ti\u1ec1n ph\u00e1p \u0111\u1ecbnh nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 gi\u1eefa s\u1ed1 ti\u1ec1n b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed so v\u1edbi s\u1ed1 ti\u1ec1n tr\u1ea3 cho n\u00f3 (gi\u00e1 mua ban \u0111\u1ea7u). Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, t\u00e0i kho\u1ea3n l\u00e3i v\u1ed1n c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_cac_khoan_lo_chua_thuc_hien\"><\/span><span style=\"font-weight: 400;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tu\u00e2n theo c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n c\u1ee7a GAAP \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 ho\u00e0n nguy\u00ean ngay c\u1ea3 khi t\u00e0i s\u1ea3n \u0111\u00f3 ph\u1ee5c h\u1ed3i t\u1eeb m\u1ee9c gi\u00e1 tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p mua BTC v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u00e0 500.000 \u0111\u00f4 la, sau \u0111\u00f3 gi\u1ea3m 100.000 \u0111\u00f4 la th\u00ec c\u00f4ng ty ph\u1ea3i ghi nh\u1eadn kho\u1ea3n l\u1ed7 \u0111\u00f3 v\u00e0 gi\u1ea3m l\u01b0\u1ee3ng n\u1eafm gi\u1eef ti\u1ec1n \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u00fang ngay c\u1ea3 khi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd sau \u0111\u00f3 t\u0103ng l\u00ean 600.000 USD. Kho\u1ea3n l\u1ed7 kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ea3o ng\u01b0\u1ee3c ho\u1eb7c t\u0103ng gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a GAAP, gi\u00e1 tr\u1ecb b\u1ecb suy gi\u1ea3m (trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y) s\u1ebd v\u1eabn \u1edf m\u1ee9c 400.000 USD.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_lai_thu_nhap_khai_thac_tien_dien_tu\"><\/span><span style=\"font-weight: 400;\">Ghi l\u1ea1i thu nh\u1eadp khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p tham gia khai th\u00e1c ti\u1ec1n \u0111i\u1ec7n t\u1eed ph\u1ea3i ghi l\u1ea1i l\u1ee3i nhu\u1eadn t\u1eeb ti\u1ec1n \u0111i\u1ec7n t\u1eed trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a h\u1ecd gi\u1ed1ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o thu nh\u1eadp kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u00e0i kho\u1ea3n thu nh\u1eadp khai th\u00e1c c\u1ee7a h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c ghi c\u00f3. Sau \u0111\u00f3, t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 m\u1edbi \u0111\u01b0\u1ee3c t\u1ea1o s\u1ebd c\u1ea7n \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o s\u1ed5 s\u00e1ch c\u1ee7a h\u1ecd theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c c\u0169ng s\u1ebd c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n. V\u00ed d\u1ee5: n\u1ebfu ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n chi ph\u00ed khai th\u00e1c th\u00ec t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u00f3. Sau \u0111\u00f3, t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng s\u1ebd \u0111\u01b0\u1ee3c ghi n\u1ee3 (mua thi\u1ebft b\u1ecb khai th\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0 kh\u1ea5u hao) ho\u1eb7c \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed cho nh\u1eefng th\u1ee9 nh\u01b0 v\u1eadt t\u01b0 v\u00e0 ti\u1ec7n \u00edch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_tien_dien_tu_de_thanh_toan_cho_nha_cung_cap\"><\/span><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p ho\u1eb7c nh\u00e0 cung c\u1ea5p, n\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n x\u1eed l\u00fd v\u00e0 do \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i theo c\u00e1ch t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed (t\u1ee9c l\u00e0 ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n). Do \u0111\u00f3, kho\u1ea3n t\u0103ng v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t ng\u01b0\u1eddi c\u00f3 100 BTC, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 300.000 \u0111\u00f4 la v\u00e0<a href=\"https:\/\/www.fiahub.com\/\"> BTC<\/a> \u0111\u00e3 t\u0103ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u00ean 400.000 \u0111\u00f4 la \u2013 nh\u01b0ng sau \u0111\u00f3 tr\u1ea3 cho c\u00f4ng ty k\u1ebf to\u00e1n c\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n s\u1ed1 BTC tr\u1ecb gi\u00e1 400.000 \u0111\u00f4 la thay v\u00ec ti\u1ec1n m\u1eb7t \u2013 s\u1ed1 ti\u1ec1n s\u1ebd c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p c\u1ee7a h\u1ecd. Trong khi \u0111\u00f3, t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n BTC s\u1ebd c\u1ea7n \u0111\u01b0\u1ee3c ghi c\u00f3 300.000 USD. S\u1ed1 d\u01b0 100.000 \u0111\u00f4 la c\u00f2n l\u1ea1i sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n l\u00e3i v\u1ed1n.<\/span><\/p>\n<figure id=\"attachment_22972\" aria-describedby=\"caption-attachment-22972\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-22972\" src=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17.jpg\" alt=\"balance sheet\" width=\"900\" height=\"601\" srcset=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17.jpg 1200w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17-300x200.jpg 300w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17-1024x684.jpg 1024w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17-150x100.jpg 150w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17-768x513.jpg 768w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-17-450x300.jpg 450w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-22972\" class=\"wp-caption-text\">Tu\u00e2n th\u1ee7 thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu trong k\u1ebf to\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Danh_thue_tien_dien_tu\"><\/span><span style=\"font-weight: 400;\">\u0110\u00e1nh thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu trong k\u1ebf to\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed. Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp tr\u01b0\u1edbc \u0111\u00f3, khi ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u00e1n, n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 x\u1eed l\u00fd v\u1ed1n theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh v\u1ec1 t\u00e0i s\u1ea3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lai_va_lo_von\"><\/span><span style=\"font-weight: 400;\">L\u00e3i v\u00e0 l\u1ed7 v\u1ed1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea5t c\u1ee9 khi n\u00e0o l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c x\u1eed l\u00fd v\u1ed1n cao h\u01a1n gi\u00e1 mua ti\u1ec1n \u0111i\u1ec7n t\u1eed th\u00ec ti\u1ec1n \u0111i\u1ec7n t\u1eed s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf l\u00e3i v\u1ed1n. Tuy nhi\u00ean, khi s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 mua th\u00ec s\u1ebd b\u1ecb l\u1ed7 v\u1ed1n. Kho\u1ea3n l\u1ed7 v\u1ed1n sau \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u00e2n b\u1eb1ng l\u1ee3i nhu\u1eadn t\u1eeb v\u1ed1n tr\u00ean c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, n\u00f3 c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u1ed9t ng\u01b0\u1eddi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_thue_thu_nhap\"><\/span><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m thu\u1ebf thu nh\u1eadp<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ai \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n \u0111i\u1ec7n t\u1eed nh\u01b0 BTC ho\u1eb7c ETH, h\u1ecd s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp. Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ti\u1ec1n \u0111i\u1ec7n t\u1eed t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn giao d\u1ecbch c\u1ee7a m\u1ed9t ng\u01b0\u1eddi. C\u00e1c c\u00f4ng ty c\u0169ng c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn n\u00f3i tr\u00ean.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_bao_cao_tai_chinh_va_bao_cao_thue_co_su_khac_biet\"><\/span><span style=\"font-weight: 400;\">Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u00f3 m\u1ed1i li\u00ean h\u1ec7 n\u1ed9i t\u1ea1i v\u1edbi nhau, nh\u01b0ng c\u00e1c quy t\u1eafc \u00e1p d\u1ee5ng cho c\u1ea3 hai kh\u00f4ng ph\u00f9 h\u1ee3p trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. V\u00ed d\u1ee5: c\u00e1c kho\u1ea3n l\u1ed7 ti\u1ec1n \u0111i\u1ec7n t\u1eed ch\u01b0a th\u1ef1c hi\u1ec7n s\u1ebd y\u00eau c\u1ea7u m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i ghi nh\u1eadt k\u00fd theo c\u1ea3 quy t\u1eafc IFRS v\u00e0 GAAP, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n suy gi\u1ea3m gi\u00e1 tr\u1ecb trong \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p, nh\u01b0ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f2n ph\u1ee9c t\u1ea1p h\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. \u0110\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn, c\u00e1c b\u1ea3n ghi giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m d\u1ef1a tr\u00ean thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed: Giao d\u1ecbch t\u1ea1o ra thu\u1ebf thu nh\u1eadp v\u00e0 giao d\u1ecbch t\u1ea1o ra thu\u1ebf l\u00e3i v\u1ed1n.<\/span><\/p>\n<figure id=\"attachment_22974\" aria-describedby=\"caption-attachment-22974\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-22974 size-full\" src=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18.jpg\" alt=\"Balance Sheet\" width=\"900\" height=\"500\" srcset=\"https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18.jpg 900w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18-300x167.jpg 300w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18-150x83.jpg 150w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18-768x427.jpg 768w, https:\/\/www.fiahub.com\/blog\/wp-content\/uploads\/2023\/09\/a1-18-450x250.jpg 450w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-22974\" class=\"wp-caption-text\">C\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 nh\u1eefng giao d\u1ecbch kh\u00f4ng \u0111\u00f3ng g\u00f3p v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cac_su_kien_chiu_thue_theo_GAAP_va_IFRS\"><\/span><span style=\"font-weight: 400;\">C\u00e1c s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf theo GAAP v\u00e0 IFRS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf khi\u1ebfn doanh nghi\u1ec7p n\u1ee3 thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n theo GAAP v\u00e0 IFRS nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn staking ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb \u0111\u00e0o crypto<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Airdrops v\u00e0 hard forks<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ki\u1ebfm \u0111\u01b0\u1ee3c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ec l\u00fd do n\u00e0y, t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u1ed5ng doanh thu trong n\u0103m. Nh\u1eefng kho\u1ea3n n\u00e0y s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf nh\u01b0 thu nh\u1eadp kinh doanh th\u00f4ng th\u01b0\u1eddng, nh\u01b0ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed th\u00f4ng th\u01b0\u1eddng v\u00e0 c\u1ea7n thi\u1ebft ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ef1 ki\u1ec7n g\u00e2y ra l\u00e3i ho\u1eb7c l\u1ed7 v\u1ed1n, t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch thu\u1ed9c danh m\u1ee5c x\u1eed l\u00fd v\u1ed1n b\u1eb1ng ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1ea5y ti\u1ec1n thu \u0111\u01b0\u1ee3c (v\u00e0 kh\u00e1c v\u1edbi c\u01a1 s\u1edf chi ph\u00ed c\u1ee7a ch\u00fang) \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ecbu thu\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">B\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Trao \u0111\u1ed5i ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p ho\u1eb7c nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_su_kien_khong_chiu_thue_theo_GAAP_va_IFRS\"><\/span><span style=\"font-weight: 400;\">C\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf theo GAAP v\u00e0 IFRS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 nh\u1eefng giao d\u1ecbch kh\u00f4ng \u0111\u00f3ng g\u00f3p v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Bao g\u1ed3m c\u00e1c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mua ti\u1ec1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ti\u1ec1n ph\u00e1p \u0111\u1ecbnh<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Quy\u00ean g\u00f3p ho\u1eb7c t\u1eb7ng ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c s\u00e0n giao d\u1ecbch<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u01a1 s\u1edf c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh th\u1eadn tr\u1ecdng l\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7. N\u00f3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady. \u0110i\u1ec1u c\u1ea7n thi\u1ebft l\u00e0 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea9n th\u1eadn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p v\u00e0 trao cho m\u1ecdi ng\u01b0\u1eddi, c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c quy\u1ec1n \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh mang t\u00ednh chi\u1ebfn thu\u1eadt c\u00f3 th\u1ec3 mang l\u1ea1i s\u1ef1 b\u1ec1n v\u1eefng v\u00e0 th\u00e0nh c\u00f4ng l\u00e2u d\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ea3m \u01a1n s\u1ef1 theo d\u00f5i v\u00e0 \u0111\u00f3n \u0111\u1ecdc c\u1ee7a c\u00e1c b\u1ea1n. \u0110\u1eebng qu\u00ean, m\u1ecdi th\u1eafc m\u1eafc v\u1ec1 th\u1ecb tr\u01b0\u1eddng ti\u1ec1n k\u1ef9 thu\u1eadt s\u1ed1, vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 Support c\u1ee7a <a href=\"https:\/\/www.fiahub.com\/blog\/tien-dien-tu\/\">Fiahub<\/a> 24\/7.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 b\u00e1o c\u00e1o giao d\u1ecbch tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n l\u00e0 kh\u00e1c nhau. \u0110\u00e2y l\u00e0 c\u00e1ch x\u1eed l\u00fd ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n. Hi\u1ec7n t\u1ea1i, kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n n\u00e0o d\u00e0nh ri\u00eang cho t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed, v\u00ec v\u1eady<\/p>\n","protected":false},"author":24,"featured_media":22964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21843],"tags":[23027,21979,3140],"class_list":{"0":"post-22963","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-huong-dan-dau-tu","8":"tag-balance-sheet","9":"tag-thue-tien-dien-tu","10":"tag-tien-dien-tu"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.0 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>X\u1eed l\u00fd l\u00e3i\/l\u1ed7 giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n - Fiahub<\/title>\n<meta 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