{"id":7022,"date":"2025-12-19T01:49:01","date_gmt":"2025-12-19T08:49:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7022"},"modified":"2025-12-30T20:03:45","modified_gmt":"2025-12-31T03:03:45","slug":"ke-toan-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/","title":{"rendered":"\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30682026\u5e74\u306b\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u898f\u5236"},"content":{"rendered":"<p>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306f\u3001\u8ca1\u52d9\u7ba1\u7406\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306eLLC\u304c\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u554f\u984c\u3092\u62b1\u3048\u308b\u306e\u306f\u3001\u4e0d\u6b63\u884c\u70ba\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u5f53\u521d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8996\u70b9\u3067\u904b\u7528\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u4e3b\u306a\u539f\u56e0\u3067\u3059\u3002\u901a\u905499\/2025\/TT-BTC\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u73fe\u4ee3\u306e\u4f1a\u8a08\u306f\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u8a18\u5e33\u304b\u3089\u900f\u660e\u6027\u306e\u9ad8\u3044\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u7ba1\u7406\u3078\u3068\u79fb\u884c\u3057\u3001\u65b0\u6642\u4ee3\u306b\u9069\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Dac_diem_rieng_biet_cua_ke_toan_cong_ty_TNHH_mot_thanh_vien_va_hai_thanh_vien_tro_len\" >\u4f1a\u54e1\u304c 1 \u4eba\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3068\u4f1a\u54e1\u304c 2 \u4eba\u4ee5\u4e0a\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u660e\u78ba\u306a\u7279\u5fb4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#So_do_bo_may_ke_toan_cong_ty_TNHH_theo_quy_mo_va_mo_hinh_quan_tri\" >\u898f\u6a21\u3068\u7d4c\u55b6\u30e2\u30c7\u30eb\u306b\u5fdc\u3058\u305f\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306e\u7d44\u7e54\u56f3\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Checklist_thiet_lap_he_thong_ke_toan_va_mo_so_cho_cong_ty_moi_thanh_lap\" >\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u5b9a\u3068\u5e33\u7c3f\u306e\u958b\u8a2d\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Cac_thu_tuc_thue_quan_trong_ke_toan_cong_ty_TNHH_can_thuc_hien\" >\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u304c\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Che_do_ke_toan_va_khung_phap_ly_ap_dung_trong_nam_2025\" >2025\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u6cd5\u7684\u67a0\u7d44\u307f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Rui_ro_sai_pham_thuong_gap_va_giai_phap_kiem_soat_tai_chinh\" >\u8ca1\u52d9\u4e0d\u6b63\u884c\u70ba\u306e\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u8ca1\u52d9\u7ba1\u7406\u306e\u89e3\u6c7a\u7b56\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Xu_huong_su_dung_dich_vu_ke_toan_tai_cac_thanh_pho_lon\" >\u4e3b\u8981\u90fd\u5e02\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u52d5\u5411\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Nhung_cau_hoi_thuong_gap_ve_ke_toan_doanh_nghiep_TNHH\" >\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-tnhh\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_cong_tac_ke_toan_trong_loai_hinh_cong_ty_TNHH\"><\/span>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u5b9f\u52d9\u306e\u6982\u8981\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306f\u975e\u5e38\u306b\u6226\u7565\u7684\u3067\u3042\u308a\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u4e8b\u696d\u696d\u7e3e\u3092\u52b9\u679c\u7684\u306b\u6e2c\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u7a2e\u306e\u4f1a\u793e\u306e\u4e2d\u6838\u3068\u306a\u308b\u6cd5\u7684\u7279\u5fb4\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u3068\u4f1a\u793e\u672c\u4f53\u9593\u306e\u8cc7\u7523\u306e\u72ec\u7acb\u6027\u3067\u3059\u3002\u30e1\u30f3\u30d0\u30fc\u306f\u3001\u51fa\u8cc7\u3057\u305f\u8cc7\u672c\u306e\u7bc4\u56f2\u5185\u3067\u306e\u307f\u3001\u4f1a\u793e\u306e\u8ca0\u50b5\u304a\u3088\u3073\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u4e8b\u696d\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u61f8\u5ff5\u3059\u3079\u304d\u8ca1\u52d9\u4e0a\u306e\u629c\u3051\u7a74\u304c\u3057\u3070\u3057\u3070\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6240\u6709\u8005\u304c\u81ea\u767a\u7684\u306b\u4f1a\u793e\u306e\u53e3\u5ea7\u304b\u3089\u500b\u4eba\u8cc7\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u6d88\u8cbb\u3059\u308b\u6163\u884c\u306f\u3001\u7a0e\u91d1\u306e\u7cbe\u7b97\u6642\u306b\u6b63\u5f53\u306a\u7d4c\u8cbb\u3092\u6b63\u5f53\u5316\u3059\u308b\u306e\u306b\u91cd\u5927\u306a\u56f0\u96e3\u3092\u751f\u3058\u3055\u305b\u307e\u3059\u3002<\/li>\n<li>\u5bb6\u8a08\u751f\u6d3b\u8cbb\u3068\u4e8b\u696d\u751f\u7523\u8cbb\u3092\u6df7\u540c\u3059\u308b\u3068\u3001\u3053\u308c\u3089\u3059\u3079\u3066\u306e\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u9061\u53ca\u7684\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u3001\u5ef6\u6ede\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u8ca1\u52d9\u7ba1\u7406\u3092\u660e\u78ba\u306b\u5206\u96e2\u305b\u305a\u306b\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u3068\u3001\u8ca1\u52d9\u5831\u544a\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u771f\u306e\u5065\u5168\u6027\u304c\u53cd\u6620\u3055\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u56de\u89a7 99\/2025\/TT-BTC \u306f\u3001\u53d6\u5f15\u306e\u8a18\u9332\u65b9\u6cd5\u3092\u5909\u66f4\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u306b\u3001\u3088\u308a\u9ad8\u5ea6\u306a\u30c7\u30b8\u30bf\u30eb\u5316\u3068\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0 \u30c7\u30fc\u30bf\u306b\u5411\u3051\u3066\u8ca1\u52d9\u30c7\u30fc\u30bf \u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u518d\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3092\u5f37\u5236\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dac_diem_rieng_biet_cua_ke_toan_cong_ty_TNHH_mot_thanh_vien_va_hai_thanh_vien_tro_len\"><\/span>\u4f1a\u54e1\u304c 1 \u4eba\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3068\u4f1a\u54e1\u304c 2 \u4eba\u4ee5\u4e0a\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u660e\u78ba\u306a\u7279\u5fb4\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7024\" aria-describedby=\"caption-attachment-7024\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7024\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len.jpg\" alt=\"\u0110a\u0323\u0306c \u0111ie\u0302\u0309m rie\u0302ng bie\u0323\u0302t cu\u0309a ke\u0302\u0301 toa\u0301n co\u0302ng ty TNHH mo\u0323\u0302t tha\u0300nh vie\u0302n va\u0300 hai tha\u0300nh vie\u0302n tro\u031b\u0309 le\u0302n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7024\" class=\"wp-caption-text\">\u4f1a\u54e1\u304c 1 \u4eba\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3068\u4f1a\u54e1\u304c 2 \u4eba\u4ee5\u4e0a\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u660e\u78ba\u306a\u7279\u5fb4\u3002<\/figcaption><\/figure>\n<p>\u540c\u3058\u6709\u9650\u8cac\u4efb\u306e\u6027\u8cea\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u6709\u6a29\u306e\u5f62\u614b\u3067\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u7570\u306a\u308b\u4f1a\u8a08\u304a\u3088\u3073\u7ba1\u7406\u624b\u6cd5\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4eba\u682a\u4e3b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u306e\u652f\u51fa\u9650\u5ea6\u984d\u306e\u8a2d\u5b9a\u304c\u4e3b\u306a\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u59a5\u5f53\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u500b\u4eba\u76ee\u7684\u306e\u7d4c\u8cbb\u3092\u660e\u78ba\u306b\u533a\u5206\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<li>\u5358\u72ec\u6240\u6709\u8005\u306e\u5909\u66f4\u3084\u8cc7\u672c\u306e\u4e00\u90e8\u5916\u90e8\u3078\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u767b\u9332\u8cc7\u672c\u91d1\u304a\u3088\u3073\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u8a73\u7d30\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<p>2\u540d\u4ee5\u4e0a\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u69cb\u6210\u3055\u308c\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u52d9\u306f\u3001\u51fa\u8cc7\u30e1\u30f3\u30d0\u30fc\u306e\u5229\u76ca\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3088\u308a\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u696d\u52d9\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53b3\u683c\u306a\u4f1a\u54e1\u540d\u7c3f\u3092\u7dad\u6301\u3057\u3001\u5404\u4f1a\u54e1\u304c\u62e0\u51fa\u3057\u305f\u8cc7\u672c\u306e\u6642\u9593\u3068\u91d1\u984d\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3066\u3001\u5229\u76ca\u5206\u914d\u306e\u57fa\u790e\u3068\u3057\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u5206\u914d\u304a\u3088\u3073\u8cc7\u91d1\u306e\u914d\u5206\u306e\u8a08\u7b97\u624b\u7d9a\u304d\u306f\u30012020\u5e74\u4f01\u696d\u6cd5\u7b2c47\u6761\u3092\u53b3\u5b88\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_do_bo_may_ke_toan_cong_ty_TNHH_theo_quy_mo_va_mo_hinh_quan_tri\"><\/span>\u898f\u6a21\u3068\u7d4c\u55b6\u30e2\u30c7\u30eb\u306b\u5fdc\u3058\u305f\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306e\u7d44\u7e54\u56f3\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u79d1\u5b66\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u3001\u904b\u55b6\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f37\u56fa\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306f\u3001\u898f\u6a21\u3068\u7d4c\u55b6\u6226\u7565\u306b\u5fdc\u3058\u3066\u3001\u672c\u793e\u3078\u306e\u96c6\u4e2d\u578b\u30e2\u30c7\u30eb\u3001\u307e\u305f\u306f\u652f\u5e97\u9593\u306e\u5206\u6563\u578b\u30e2\u30c7\u30eb\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u96c6\u4e2d\u578b\u30e2\u30c7\u30eb\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u30c7\u30fc\u30bf\u3092\u4e00\u5143\u7684\u306b\u7ba1\u7406\u3059\u308b\u306e\u306b\u6700\u9069\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u4e00\u65b9\u3001\u5206\u6563\u578b\u30e2\u30c7\u30eb\u306f\u3001\u8907\u6570\u306e\u4e8b\u696d\u62e0\u70b9\u3092\u6301\u3064\u4f01\u696d\u304c\u5404\u62e0\u70b9\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u3088\u308a\u8a73\u7d30\u306b\u8ffd\u8de1\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u767a\u5c55\u306e\u5404\u6bb5\u968e\u306b\u9069\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u69cb\u9020\u306e\u5185\u8a33\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4e8b\u696d\u898f\u6a21<\/th>\n<th style=\"text-align: center;\">\u63d0\u6848\u3055\u308c\u305f\u4eba\u6750\u30e2\u30c7\u30eb<\/th>\n<th style=\"text-align: center;\">\u7d4c\u55b6\u304c\u3082\u305f\u3089\u3059\u4fa1\u5024<\/th>\n<\/tr>\n<tr>\n<td>\u5f93\u696d\u54e110\u4eba\u672a\u6e80<\/td>\n<td>\u591a\u76ee\u7684\u306a\u5f93\u696d\u54e1\u307e\u305f\u306f\u5c02\u9580\u5bb6\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3002<\/td>\n<td>\u53ef\u80fd\u306a\u9650\u308a\u4f4e\u3044\u30b3\u30b9\u30c8\u3067\u57fa\u672c\u7684\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5f93\u696d\u54e110\uff5e50\u540d<\/td>\n<td>\u4f1a\u8a08\u8cac\u4efb\u8005\u306f 2 \uff5e 3 \u4eba\u306e\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u3068\u3068\u3082\u306b\u4f1a\u793e\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/td>\n<td>\u5728\u5eab\u3001\u8cb7\u639b\u91d1\u3001\u73fe\u91d1\u7ba1\u7406\u6a5f\u80fd\u9593\u306e\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0a<\/td>\n<td>\u5145\u5b9f\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u5185\u90e8\u7d71\u5236\u90e8\u9580\u3002<\/td>\n<td>\u6295\u8cc7\u5224\u65ad\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u8a73\u7d30\u306a\u5206\u6790\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u898f\u6a21\u306b\u95a2\u4fc2\u306a\u304f\u3001\u4f01\u696d\u306f\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u307e\u305f\u306f\u4f1a\u8a08\u62c5\u5f53\u8005\u304c 2015 \u5e74\u4f1a\u8a08\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u5c02\u9580\u57fa\u6e96\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_thiet_lap_he_thong_ke_toan_va_mo_so_cho_cong_ty_moi_thanh_lap\"><\/span>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u5b9a\u3068\u5e33\u7c3f\u306e\u958b\u8a2d\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f1a\u8a08\u8a18\u9332\u3092\u78ba\u7acb\u3059\u308b\u305f\u3081\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u8ca1\u52d9\u5b89\u5b9a\u6027\u3092\u6c7a\u5b9a\u3065\u3051\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u5805\u56fa\u306a\u57fa\u76e4\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u72b6\u6cc1\u306b\u6700\u3082\u9069\u3057\u305f\u4f1a\u8a08\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408\u306f Circular 133\/2016\/TT-BTC\u3001\u5927\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408\u306f Circular 200\/2014\/TT-BTC \u3067\u3059\u3002<\/li>\n<li>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u6700\u521d\u306e\u4f1a\u8a08\u671f\u9593\u304b\u3089\u767b\u9332\u3057\u307e\u3059\u3002<\/li>\n<li>\u8fc5\u901f\u306a\u30c7\u30fc\u30bf\u691c\u7d22\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u306b\u5143\u5e33\u3001\u88dc\u52a9\u5143\u5e33\u3001\u304a\u3088\u3073\u4e00\u822c\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306e\u767b\u9332\u3092\u5b8c\u4e86\u3057\u30012025\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u6a19\u6e96\u306b\u5f93\u3063\u3066\u96fb\u5b50\u6587\u66f8\u3092\u4fdd\u5b58\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u521d\u65e5\u304b\u3089\u4f1a\u8a08\u52d8\u5b9a\u79d1\u76ee\u306e\u6a19\u6e96\u5316\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5f8c\u304b\u3089\u8907\u96d1\u3067\u30b3\u30b9\u30c8\u306e\u304b\u304b\u308b\u9061\u53ca\u7684\u306a\u8abf\u6574\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thu_tuc_thue_quan_trong_ke_toan_cong_ty_TNHH_can_thuc_hien\"><\/span>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u304c\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7023\" aria-describedby=\"caption-attachment-7023\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7023\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien.jpg\" alt=\"Ca\u0301c thu\u0309 tu\u0323c thue\u0302\u0301 quan tro\u0323ng ke\u0302\u0301 toa\u0301n co\u0302ng ty TNHH ca\u0302\u0300n thu\u031b\u0323c hie\u0323\u0302n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7023\" class=\"wp-caption-text\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u304c\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3002<\/figcaption><\/figure>\n<p>\u7a0e\u52d9\u624b\u7d9a\u304d\u306f\u3001\u907f\u3051\u3089\u308c\u306a\u3044\u671f\u9650\u3092\u4f34\u3046\u5fc5\u9808\u306e\u696d\u52d9\u3067\u3059\u3002\u7a0e\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a4d\u6975\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7ba1\u7406\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u521d\u671f\u6bb5\u968e\u3067\u306e\u512a\u5148\u30bf\u30b9\u30af\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u8a31\u53ef\u6599\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u653f\u4ee422\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u65b0\u898f\u8a2d\u7acb\u306e\u4e8b\u696d\u306f\u901a\u5e38\u3001\u521d\u5e74\u5ea6\u306f\u4e8b\u696d\u8a31\u53ef\u6599\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u653f\u4ee4123\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u767b\u9332\u304a\u3088\u3073\u901a\u77e5\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8ab2\u7a0e\u6240\u5f97\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/li>\n<li>\u6cd5\u4eba\u7a0e\u306e\u4eee\u6255\u3044\u984d\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u4eee\u6255\u3044\u984d\u304c\u5e74\u9593\u306e\u78ba\u5b9a\u7533\u544a\u984d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u4e8b\u696d\u5b9f\u7e3e\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_va_khung_phap_ly_ap_dung_trong_nam_2025\"><\/span>2025\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u6cd5\u7684\u67a0\u7d44\u307f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u306f\u3001\u901a\u905499\/2025\/TT-BTC\u304c\u6b63\u5f0f\u306b\u4f01\u696d\u306e\u6307\u91dd\u3068\u306a\u308b\u91cd\u8981\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u4f1a\u8a08\u58eb\u306f\u5f93\u6765\u306e\u8a18\u9332\u7ba1\u7406\u304b\u3089\u30a4\u30f3\u30c6\u30ea\u30b8\u30a7\u30f3\u30c8\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u7ba1\u7406\u3078\u306e\u79fb\u884c\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u65b0\u3057\u3044\u57fa\u6e96\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a18\u9332\u3057\u3001\u8cc7\u7523\u3092\u518d\u8a55\u4fa1\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u3078\u306e\u7d99\u7d9a\u7684\u306a\u7814\u4fee\u3068\u30b9\u30ad\u30eb\u5411\u4e0a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u6c7a\u5b9a345\/QD-BTC\u306b\u57fa\u3065\u304f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u5c0e\u5165\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306f\u3001\u5916\u56fd\u8cc7\u672c\u306e\u8abf\u9054\u3084\u56fd\u969b\u5c55\u958b\u3092\u5fc5\u8981\u3068\u3059\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306b\u5927\u304d\u306a\u6a5f\u4f1a\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002IFRS\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u4e16\u754c\u4e2d\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3088\u308a\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_sai_pham_thuong_gap_va_giai_phap_kiem_soat_tai_chinh\"><\/span>\u8ca1\u52d9\u4e0d\u6b63\u884c\u70ba\u306e\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u8ca1\u52d9\u7ba1\u7406\u306e\u89e3\u6c7a\u7b56\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9f\u52d9\u7d4c\u9a13\u306e\u4e0d\u8db3\u3057\u3066\u3044\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u91cd\u5927\u306a\u7d4c\u6e08\u7684\u640d\u5931\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u30df\u30b9\u3092\u72af\u3059\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u540c\u793e\u306f90\u65e5\u4ee5\u5185\u306b\u5b9a\u6b3e\u8cc7\u672c\u91d1\u306e\u5168\u984d\u3092\u51fa\u8cc7\u3057\u306a\u304b\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u865a\u507d\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u305f\u3081\u3001\u8cc7\u672c\u80fd\u529b\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u304c\u5b8c\u5168\u306b\u4e0d\u6b63\u78ba\u306b\u306a\u3063\u305f\u3002<\/li>\n<li>\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u5f79\u7acb\u305f\u306a\u3044\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u76e3\u67fb\u6642\u306b\u6cd5\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u591a\u984d\u306e\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u682a\u4e3b\u3068\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u9593\u306e\u8cac\u4efb\u3092\u6df7\u540c\u3059\u308b\u3068\u3001\u4f1a\u793e\u306e\u652f\u6255\u3044\u80fd\u529b\u6307\u6a19\u304c\u6b6a\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u52b9\u679c\u7684\u306a\u89e3\u6c7a\u7b56\u306f\u3001\u53b3\u683c\u306a\u793e\u5185\u652f\u51fa\u898f\u5236\u3092\u78ba\u7acb\u3057\u3001\u7a0e\u52d9\u7dcf\u5c40\u306e\u30dd\u30fc\u30bf\u30eb\u3068\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u7684\u306b\u7167\u5408\u3067\u304d\u308b\u6700\u65b0\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_su_dung_dich_vu_ke_toan_tai_cac_thanh_pho_lon\"><\/span>\u4e3b\u8981\u90fd\u5e02\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u52d5\u5411\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u3084\u30cf\u30ce\u30a4\u306e\u3088\u3046\u306a\u7d4c\u6e08\u306e\u4e2d\u5fc3\u5730\u3067\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3082\u306f\u3084\u4e00\u6642\u7684\u306a\u89e3\u6c7a\u7b56\u3067\u306f\u306a\u304f\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u6226\u7565\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u3053\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8907\u96d1\u306a\u7a0e\u52d9\u554f\u984c\u3092\u51e6\u7406\u3057\u3001\u898f\u5236\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u9867\u5ba2\u3092\u4ee3\u8868\u3059\u308b\u306b\u306f\u3001\u9ad8\u5ea6\u306a\u8cc7\u683c\u3092\u6301\u3064\u5c02\u9580\u5bb6\u306e\u30c1\u30fc\u30e0\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u76ee\u6a19\u306f\u3001\u73fe\u5834\u306e\u4eba\u54e1\u3001\u30aa\u30d5\u30a3\u30b9\u30b9\u30da\u30fc\u30b9\u3001\u5c02\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3078\u306e\u6295\u8cc7\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/li>\n<li>\u72ec\u7acb\u3057\u305f\u8ca1\u52d9\u5be9\u67fb\u59d4\u54e1\u4f1a\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u4e3b\u306f\u898f\u5236\u5f53\u5c40\u304c\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u524d\u306b\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u4eca\u65e5\u3001\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u6226\u7565\u7684\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u4f01\u696d\u304c\u9577\u671f\u7684\u306a\u6210\u9577\u76ee\u6a19\u3092\u9054\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_ke_toan_doanh_nghiep_TNHH\"><\/span>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f1a\u8a08\u58eb\u3084\u4e8b\u696d\u4e3b\u304c\u3088\u304f\u62b1\u304f\u4e00\u822c\u7684\u306a\u6cd5\u5f8b\u4e0a\u306e\u8cea\u554f\u306b\u5bfe\u3059\u308b\u7c21\u5358\u306a\u56de\u7b54\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u306f\u3044\u3064\u6700\u521d\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u901a\u5e38\u306f\u3001\u4e8b\u696d\u8a31\u53ef\u306e\u767a\u884c\u5f8c\u306e\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u3067\u3059\u3002<\/li>\n<li>\u4f1a\u8a08\u57fa\u6e96\u306f\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u5909\u66f4\u3067\u304d\u307e\u3059\u304b\uff1f\u4f1a\u8a08\u57fa\u6e96\u306f\u5e74\u5ea6\u3092\u901a\u3058\u3066\u4e00\u8cab\u3057\u3066\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5909\u66f4\u306f\u7fcc\u5e74\u5ea6\u306e\u521d\u3081\u304b\u3089\u306e\u307f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>2025\u5e74\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\uff1f \u653f\u4ee441\/2018\/ND-CP\u306b\u3088\u308b\u3068\u3001\u9055\u53cd\u306e\u6642\u671f\u3068\u91cd\u5927\u6027\u306b\u5fdc\u3058\u3066\u30011,000\u4e07\u30c9\u30f3\u304b\u30893,000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u7d50\u8ad6\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u4ee5\u964d\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5358\u306a\u308b\u6cd5\u4ee4\u9075\u5b88\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u3042\u3089\u3086\u308b\u6210\u9577\u6c7a\u5b9a\u306e\u4e2d\u6838\u3068\u306a\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002Circular 99\/2025\/TT-BTC\u306a\u3069\u306e\u898f\u5236\u3092\u9069\u5207\u306b\u9069\u7528\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u900f\u660e\u6027\u304c\u307e\u3059\u307e\u3059\u6c42\u3081\u3089\u308c\u308b\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u3088\u308a\u4e00\u5c64\u306e\u767a\u5c55\u3092\u9042\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u6295\u8cc7\u306f\u3001\u4e8b\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u3092\u5b88\u308b\u305f\u3081\u306e\u6700\u3082\u8ce2\u660e\u306a\u6295\u8cc7\u3068\u3057\u3066\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u76e3\u67fb:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8a08\u3068\u7a0e\u52d9:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u5831\u544a\u66f8<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u7684\u5074\u9762:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u4ed6\u306e\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u00f4ng ty TNHH \u0111\u00f3ng vai tr\u00f2 l\u00e0 x\u01b0\u01a1ng s\u1ed1ng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n. Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u c\u00f4ng ty TNHH g\u1eb7p r\u1eafc r\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i v\u00ec m\u1ee5c \u0111\u00edch gian l\u1eadn, m\u00e0 ch\u1ee7 y\u1ebfu do h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh theo t\u01b0 duy c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i bu\u1ed9c ph\u1ea3i chuy\u1ec3n m\u00ecnh t\u1eeb vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch th\u1ee7 c\u00f4ng sang qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u s\u1ed1 minh [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7022"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7022\/revisions"}],"predecessor-version":[{"id":7125,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7022\/revisions\/7125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7025"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}