{"id":7044,"date":"2025-12-19T02:31:09","date_gmt":"2025-12-19T09:31:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7044"},"modified":"2025-12-19T02:31:09","modified_gmt":"2025-12-19T09:31:09","slug":"ke-toan-doanh-nghiep-tu-nhan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-tu-nhan\/","title":{"rendered":"\u6c11\u9593\u4f01\u696d\u4f1a\u8a082025\uff1a\u7a0e\u91d1\u3068\u7c3f\u8a18"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u306e\u4f1a\u8a08\u306f\u3001\u5358\u306b\u65e5\u3005\u306e\u53ce\u5165\u3068\u652f\u51fa\u3092\u8a18\u9332\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u3001\u91cd\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u306f2025\u5e74\u307e\u3067\u306b\u7a0e\u5236\u30fb\u4f1a\u8a08\u898f\u5236\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001\u7c3f\u8a18\u65b9\u6cd5\u3068\u7d0d\u7a0e\u7fa9\u52d9\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u5b89\u5b9a\u3057\u305f\u4e8b\u696d\u904b\u55b6\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u3001\u305d\u3057\u3066\u8ca1\u52d9\u3092\u76f4\u63a5\u62c5\u5f53\u3059\u308b\u65b9\u3005\u3092\u5bfe\u8c61\u306b\u3001\u53ef\u80fd\u306a\u9650\u308a\u5305\u62ec\u7684\u304b\u3064\u6b63\u78ba\u306a\u7406\u89e3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<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:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-tu-nhan\/#Doanh_nghiep_tu_nhan_co_can_ke_toan_khong\" >\u6c11\u9593\u4f01\u696d\u306b\u306f\u4f1a\u8a08\u58eb\u304c\u5fc5\u8981\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-tu-nhan\/#Lua_chon_che_do_ke_toan_cho_doanh_nghiep_tu_nhan_2025\" >2025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u9078\u629e<\/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-doanh-nghiep-tu-nhan\/#He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\" >\u6c11\u9593\u4f01\u696d\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\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-doanh-nghiep-tu-nhan\/#Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\" >2025\u5e74\u306b\u6c11\u9593\u4f01\u696d\u304c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306e\u7a2e\u985e<\/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-doanh-nghiep-tu-nhan\/#Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\" >\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d<\/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-doanh-nghiep-tu-nhan\/#To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\" >\u6c11\u9593\u4f01\u696d\u306b\u304a\u3051\u308b\u52b9\u679c\u7684\u306a\u4f1a\u8a08\u696d\u52d9\u306e\u7d44\u7e54\u5316<\/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-doanh-nghiep-tu-nhan\/#Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\" >2025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u306b\u5171\u901a\u3059\u308b\u7a0e\u52d9\u30ea\u30b9\u30af<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-tu-nhan\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-tu-nhan\/#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=\"Doanh_nghiep_tu_nhan_co_can_ke_toan_khong\"><\/span>\u6c11\u9593\u4f01\u696d\u306b\u306f\u4f1a\u8a08\u58eb\u304c\u5fc5\u8981\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u73fe\u884c\u306e\u6cd5\u898f\u5236\u3001\u5177\u4f53\u7684\u306b\u306f2015\u5e74\u4f1a\u8a08\u6cd5\u304a\u3088\u30732024\u5e74\u6539\u6b63\uff082025\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\uff09\u306b\u3088\u308c\u3070\u3001\u3059\u3079\u3066\u306e\u6c11\u9593\u4f01\u696d\u306f\u8a2d\u7acb\u304a\u3088\u3073\u4e8b\u696d\u958b\u59cb\u6642\u306b\u4f1a\u8a08\u696d\u52d9\u3092\u7d44\u7e54\u5316\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u306f\u6cd5\u7684\u300c\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u3042\u3089\u3086\u308b\u8ca1\u52d9\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7279\u6709\u306e\u8cac\u4efb\u306f\u3001\u3053\u306e\u4e8b\u696d\u30e2\u30c7\u30eb\u306e\u6027\u8cea\u305d\u306e\u3082\u306e\u306b\u7531\u6765\u3057\u307e\u3059\u3002\u4e8b\u696d\u4e3b\u306f\u7121\u5236\u9650\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u3001\u3059\u3079\u3066\u306e\u50b5\u52d9\u3092\u500b\u4eba\u8cc7\u7523\u306e\u5168\u3066\u3092\u4f7f\u3063\u3066\u5f01\u6e08\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u53b3\u683c\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u8a34\u8a1f\u3084\u50b5\u6a29\u56de\u53ce\u306e\u30ea\u30b9\u30af\u304b\u3089\u500b\u4eba\u8cc7\u7523\u3092\u5b88\u308b\u76fe\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u9069\u5207\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6c11\u9593\u4f01\u696d\u306b\u3068\u3063\u3066\u6b21\u306e\u3088\u3046\u306a\u6df1\u523b\u306a\u7d4c\u6e08\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u6c11\u9593\u4f01\u696d\u304c\u4f1a\u8a08\u8a18\u9332\u3092\u901a\u3058\u3066\u5408\u7406\u7684\u306a\u8cbb\u7528\u3092\u8a3c\u660e\u3067\u304d\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u60f3\u5b9a\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u67fb\u5b9a\u3057\u305f\u3002<\/li>\n<li>\u5f7c\u3089\u306f\u3001\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u6cd5\u4ee441\/2018\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u6570\u5343\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u9054\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u53b3\u3057\u3044\u884c\u653f\u7f70\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9280\u884c\u878d\u8cc7\u306e\u7533\u8acb\u6642\u3084\u4e3b\u8981\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u5951\u7d04\u7de0\u7d50\u6642\u306b\u8ca1\u52d9\u80fd\u529b\u3092\u8a3c\u660e\u3059\u308b\u306e\u304c\u56f0\u96e3\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u4eba\u54e1\u9762\u3067\u306f\u3001\u6c11\u9593\u4f01\u696d\u306f\u7d4c\u55b6\u4f53\u5236\u3092\u67d4\u8edf\u306b\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u73fe\u5728\u3001\u4e00\u822c\u7684\u306a\u5f62\u614b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u8907\u96d1\u306a\u53d6\u5f15\u3092\u591a\u6570\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u793e\u5185\u306b\u5c02\u7528\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u8a2d\u7f6e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u306e\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u3053\u3068\u3067\u3001\u5b9a\u671f\u7684\u306a\u5831\u544a\u3092\u78ba\u5b9f\u306b\u5b8c\u4e86\u3055\u305b\u306a\u304c\u3089\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u5c02\u9580\u7684\u306a\u6c11\u9593\u4f01\u696d\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3057\u3066\u30012025 \u5e74\u306b\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u7a0e\u5236\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6700\u65b0\u60c5\u5831\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_che_do_ke_toan_cho_doanh_nghiep_tu_nhan_2025\"><\/span>2025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u9078\u629e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7047\" aria-describedby=\"caption-attachment-7047\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg\" alt=\"Lu\u031b\u0323a cho\u0323n che\u0302\u0301 \u0111o\u0323\u0302 ke\u0302\u0301 toa\u0301n cho doanh nghie\u0323\u0302p tu\u031b nha\u0302n 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7047\" class=\"wp-caption-text\">2025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u9078\u629e<\/figcaption><\/figure>\n<p>\u9069\u5207\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u521d\u304b\u3089\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u52d8\u5b9a\u79d1\u76ee\u306e\u8a2d\u5b9a\u306b\u304b\u304b\u308b\u6642\u9593\u3068\u52b4\u529b\u3092\u5927\u5e45\u306b\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002\u8cc7\u672c\u91d1\u3001\u53ce\u76ca\u3001\u5f93\u696d\u54e1\u6570\u306b\u5fdc\u3058\u3066\u3001\u4f01\u696d\u306f\u7279\u5b9a\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u901a\u9054133\/2016\/TT-BTC\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306b\u7279\u5225\u306b\u8a2d\u8a08\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u305d\u306e\u67d4\u8edf\u6027\u3001\u5408\u7406\u5316\u3055\u308c\u305f\u52d8\u5b9a\u79d1\u76ee\u8868\u3001\u305d\u3057\u3066\u7c21\u7d20\u5316\u3055\u308c\u305f\u5831\u544a\u66f8\u69d8\u5f0f\u306b\u3088\u308a\u3001\u4eca\u65e5\u3067\u3082\u591a\u304f\u306e\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u597d\u307e\u3057\u3044\u9078\u629e\u80a2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u9054200\/2014\/TT-BTC\u306f\u3001\u898f\u6a21\u3092\u554f\u308f\u305a\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u4e8b\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5927\u898f\u6a21\u306a\u6c11\u9593\u4f01\u696d\u3001\u8907\u6570\u306e\u4e8b\u696d\u5206\u91ce\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\u3001\u3042\u308b\u3044\u306f\u5c06\u6765\u7684\u306b\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u79fb\u884c\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4e00\u8cab\u6027\u3068\u9ad8\u3044\u5c02\u9580\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u901a\u9054\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u901a\u905499\/2025\/TT-BTC\u306f\u30012025\u5e7410\u670827\u65e5\u306b\u767a\u884c\u3055\u308c\u305f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3067\u3059\u3002\u3053\u306e\u6587\u66f8\u306f2026\u5e741\u67081\u65e5\u304b\u3089\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u307e\u3059\u304c\u3001\u8ca1\u52d9\u7701\u306f\u4ee5\u4e0b\u306e\u76ee\u7684\u306e\u305f\u3081\u30012025\u5e74\u306b\u76f4\u3061\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u5404\u793e\u306b\u5968\u52b1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30c7\u30b8\u30bf\u30eb\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u6700\u65b0\u306e\u5f62\u5f0f\u306b\u6a19\u6e96\u5316\u3057\u3001\u898f\u5236\u5f53\u5c40\u3068\u306e\u63a5\u7d9a\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u3002<\/li>\n<li>\u3053\u308c\u306b\u3088\u308a\u3001\u5c06\u6765\u7684\u306b\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u5831\u544a\u306e\u7d71\u5408\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u57fa\u76e4\u304c\u7bc9\u304b\u308c\u307e\u3059\u3002<\/li>\n<li>\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u66f8\u985e\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u30d7\u30ed\u30bb\u30b9\u3092\u521d\u671f\u6bb5\u968e\u304b\u3089\u540c\u671f\u5316\u3057\u307e\u3059\uff08\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u60c5\u5831\u30dd\u30fc\u30bf\u30eb\uff09\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\"><\/span>\u6c11\u9593\u4f01\u696d\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6c11\u9593\u4f01\u696d\u306f\u3001\u898f\u5236\u5f53\u5c40\u3078\u306e\u8aac\u660e\u306b\u304a\u3044\u3066\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6700\u521d\u306e\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u898f\u5236\u306b\u3088\u308a\u3001\u91cd\u8981\u306a\u6587\u66f8\u306f\u6700\u4f4e10\u5e74\u9593\u3001\u672c\u793e\u306b\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u300c\u30d0\u30c3\u30af\u30dc\u30fc\u30f3\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u4e00\u822c\u30b8\u30e3\u30fc\u30ca\u30eb\u3068\u3001\u7279\u5b9a\u306e\u4f1a\u8a08\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u3054\u3068\u306b\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3059\u308b\u52d8\u5b9a\u5143\u5e33\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u4f1a\u8a08\u5143\u5e33\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5404\u30ab\u30c6\u30b4\u30ea\u30fc\u3092\u8a73\u7d30\u306b\u7ba1\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u88dc\u8db3\u5143\u5e33\u3067\u3059\u3002\u7279\u306b\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u500b\u4eba\u8cc7\u7523\u3068\u4e8b\u696d\u8cc7\u7523\u306e\u6df7\u540c\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u5143\u5e33\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u6c11\u9593\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u5e33\u7c3f\u306e\u5177\u4f53\u7684\u306a\u7a2e\u985e\u3068\u305d\u306e\u7528\u9014\u3092\u307e\u3068\u3081\u305f\u8868\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;\">\u4f1a\u8a08\u5e33\u7c3f\u306e\u7a2e\u985e<\/th>\n<th style=\"text-align: center;\">\u30bf\u30fc\u30b2\u30c3\u30c8<\/th>\n<th style=\"text-align: center;\">\u7d4c\u55b6\u76ee\u6a19<\/th>\n<\/tr>\n<tr>\n<td>\u6295\u8cc7\u8ffd\u8de1\u30ed\u30b0<\/td>\n<td>\u4e8b\u696d\u4e3b\u304b\u3089\u306e\u521d\u671f\u8cc7\u672c\u304a\u3088\u3073\u8ffd\u52a0\u8cc7\u672c\u306e\u62e0\u51fa\u3002<\/td>\n<td>\u81ea\u5df1\u8cc7\u672c\u306e\u6e90\u6cc9\u3068\u8ca0\u50b5\u51e6\u7406\u80fd\u529b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8a73\u7d30\u306a\u7a0e\u91d1\u8ca0\u50b5\u53f0\u5e33<\/td>\n<td>\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT)\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e (CIT)\u3001\u500b\u4eba\u6240\u5f97\u7a0e (PIT)\u3001\u304a\u3088\u3073\u4e8b\u696d\u514d\u8a31\u7a0e\u3002<\/td>\n<td>\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u3092\u7ba1\u7406\u3057\u3001\u8acb\u6c42\u66f8\u306e\u5f37\u5236\u56de\u53ce\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u672a\u6255\u3044\u50b5\u52d9\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u53ce\u5165\u304a\u3088\u3073\u652f\u51fa\u30b8\u30e3\u30fc\u30ca\u30eb<\/td>\n<td>\u30d5\u30a1\u30f3\u30c9\u306e\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td>\u5373\u6642\u306e\u652f\u51fa\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u3001\u4f1a\u8a08\u8a18\u9332\u3068\u73fe\u91d1\u304c\u9069\u5207\u306b\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u7a2e\u985e\u306e\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u5404\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u4e86\u6642\u306b\u5370\u5237\u3057\u3066\u88fd\u672c\u3059\u308b\u304b\u3001\u73fe\u5728\u306e\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u898f\u5236\u306b\u5f93\u3063\u3066\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u4ed8\u304d\u306e\u96fb\u5b50\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f1a\u8a08\u624b\u6cd5\u306b\u95a2\u3057\u3066\u8a00\u3048\u3070\u30012025\u5e74\u306b\u306f\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u4e00\u822c\u7684\u306b\u3001\u52b9\u7387\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u6700\u65b0\u306e\u624b\u6cd5\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7d71\u5408\u3057\u305f\u81ea\u52d5\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001\u30c7\u30fc\u30bf\u5165\u529b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/li>\n<li>\u793e\u5185\u6587\u66f8\u306b\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3092\u5b9f\u88c5\u3059\u308b\u3053\u3068\u306f\u3001\u30da\u30fc\u30d1\u30fc\u30ec\u30b9 \u30aa\u30d5\u30a3\u30b9 \u30e2\u30c7\u30eb\u3078\u306e\u7b2c\u4e00\u6b69\u3067\u3059\u3002<\/li>\n<li>\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u969c\u5bb3\u306b\u5bfe\u3059\u308b\u30c7\u30fc\u30bf\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30c7\u30fc\u30bf\u3092\u30af\u30e9\u30a6\u30c9 \u30b9\u30c8\u30ec\u30fc\u30b8 \u30b7\u30b9\u30c6\u30e0\u306b\u540c\u671f\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\"><\/span>2025\u5e74\u306b\u6c11\u9593\u4f01\u696d\u304c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7045\" aria-describedby=\"caption-attachment-7045\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg\" alt=\"Ca\u0301c loa\u0323i thue\u0302\u0301 doanh nghie\u0323\u0302p tu\u031b nha\u0302n pha\u0309i no\u0323\u0302p na\u0306m\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7045\" class=\"wp-caption-text\">\u6c11\u9593\u4f01\u696d\u304c\u6bce\u5e74\u652f\u6255\u3046\u7a0e\u91d1\u306e\u7a2e\u985e<\/figcaption><\/figure>\n<p>2025\u5e74\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u304c\u5927\u304d\u304f\u8ee2\u63db\u3059\u308b\u5e74\u3067\u3042\u308a\u3001\u7d4c\u6e08\u523a\u6fc0\u7b56\u3068\u3057\u3066\u591a\u304f\u306e\u9b45\u529b\u7684\u306a\u512a\u9047\u63aa\u7f6e\u304c\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u5909\u66f4\u70b9\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u8a31\u53ef\u7a0e\u306f\u3001\u4f01\u696d\u304c\u767b\u9332\u6295\u8cc7\u8cc7\u672c\u306b\u57fa\u3065\u3044\u3066\u6bce\u5e74\u652f\u6255\u3046\u3079\u304d\u6700\u521d\u306e\u7a0e\u91d1\u3067\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u653f\u4ee4174\/2025\/ND-CP\uff08\u51fa\u5178\uff1a\u30d9\u30c8\u30ca\u30e0\u653f\u5e9c\uff09\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u57fa\u3065\u304d\u3001\u591a\u304f\u306e\u696d\u7a2e\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3044\u3066\u5f15\u304d\u7d9a\u304d81%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306f\u30012025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u7126\u70b9\u3067\u3059\u3002\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u7a0e\u5236\u304c\u5206\u6563\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u30012025 \u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306e\u8a73\u7d30\u306a\u8868\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;\">\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7<\/th>\n<th style=\"text-align: center;\">\u5e74\u9593\u53ce\u76ca\u8981\u4ef6<\/th>\n<th style=\"text-align: center;\">\u9069\u7528\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5c0f\u898f\u6a21\u4f01\u696d<\/td>\n<td style=\"text-align: center;\">30\u5104\u30c9\u30f3\u4ee5\u4e0b<\/td>\n<td style=\"text-align: center;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4e2d\u5c0f\u4f01\u696d<\/td>\n<td style=\"text-align: center;\">30\u5104\u304b\u3089500\u5104\u30c9\u30f3<\/td>\n<td style=\"text-align: center;\">17%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5f93\u6765\u306e\u30d3\u30b8\u30cd\u30b9<\/td>\n<td style=\"text-align: center;\">500\u5104\u30c9\u30f3\u4ee5\u4e0a<\/td>\n<td style=\"text-align: center;\">20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u652f\u63f4\u6cd5\u306b\u57fa\u3065\u304d\u3001\u9069\u6b63\u306a\u512a\u9047\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u53ce\u76ca\u898f\u6a21\u3092\u6b63\u76f4\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u7a2e\u985e\u306e\u4f1a\u793e\u3068\u306e\u6df7\u540c\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u7279\u5fb4\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6c11\u9593\u4f01\u696d\u306e\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u306f\u4e8b\u696d\u4e3b\u306b\u5e30\u5c5e\u3057\u3001\u901a\u5e38\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3063\u305f\u5f8c\u306f\u8cc7\u672c\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u96c7\u7528\u4e3b\u304c\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u3053\u306e\u53ce\u5165\u306f\u4e00\u822c\u5f93\u696d\u54e1\u3068\u540c\u69d8\u306b\u7d2f\u9032\u7a0e\u7387\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u9023\u3057\u306a\u3044\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u306f\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u6240\u6709\u8005\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306e\u500b\u4eba\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\"><\/span>\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u660e\u78ba\u3067\u30a8\u30e9\u30fc\u306e\u306a\u3044\u5e74\u672b\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u78ba\u5b9f\u306b\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u79d1\u5b66\u7684\u304b\u3064\u8ad6\u7406\u7684\u306a 6 \u6bb5\u968e\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30b9\u30c6\u30c3\u30d7 1: \u8cfc\u5165\u304a\u3088\u3073\u8ca9\u58f2\u8acb\u6c42\u66f8\u3001\u5728\u5eab\u53d7\u9818\u66f8\u304a\u3088\u3073\u7d0d\u54c1\u66f8\u3001\u9280\u884c\u66f8\u985e\u306a\u3069\u306e\u5143\u306e\u6587\u66f8\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u6700\u3082\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7 2: \u8acb\u6c42\u66f8\u306e\u5408\u6cd5\u6027\u3068\u6709\u52b9\u6027\u3092\u7a0e\u52d9\u7dcf\u5c40\u306e\u30dd\u30fc\u30bf\u30eb\u3067\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u3057\u3066\u691c\u8a3c\u3057\u3001\u9055\u6cd5\u306a\u8acb\u6c42\u66f8\u306b\u3088\u308b\u30ea\u30b9\u30af\u3092\u6392\u9664\u3057\u307e\u3059\u3002<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7 3: \u691c\u8a3c\u3055\u308c\u305f\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u4e00\u822c\u30b8\u30e3\u30fc\u30ca\u30eb\u306b\u30a8\u30f3\u30c8\u30ea\u3092\u8a18\u9332\u3057\u3001\u3059\u3079\u3066\u306e\u8ca1\u52d9\u4e0a\u306e\u5909\u66f4\u3092\u6642\u7cfb\u5217\u3067\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7 4: \u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u3092\u66f4\u65b0\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5206\u985e\u3057\u3001\u4e8b\u696d\u4e3b\u306e\u5f53\u9762\u306e\u7ba1\u7406\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/li>\n<li>\u30b9\u30c6\u30c3\u30d75\uff1a\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u632f\u66ff\u306a\u3069\u306e\u5e74\u5ea6\u672b\u6c7a\u7b97\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3057\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306e\u5b9f\u969b\u306e\u5229\u76ca\u3092\u6b63\u78ba\u306b\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7 6: \u898f\u5b9a\u306e\u671f\u9650\u5185\u306b\u95a2\u4fc2\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3068\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059 (\u51fa\u5178: \u7a0e\u52d9\u7dcf\u5c40)\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\"><\/span>\u6c11\u9593\u4f01\u696d\u306b\u304a\u3051\u308b\u52b9\u679c\u7684\u306a\u4f1a\u8a08\u696d\u52d9\u306e\u7d44\u7e54\u5316<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6c11\u9593\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3067\u306f\u3001\u67d4\u8edf\u6027\u306f\u3057\u3070\u3057\u3070\u7ba1\u7406\u306e\u6020\u6162\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u5b9f\u52d9\u3053\u305d\u304c\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u552f\u4e00\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u660e\u78ba\u306a\u793e\u5185\u8ca1\u52d9\u898f\u5247\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5247\u306b\u5fc5\u8981\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5404\u90e8\u9580\u306e\u9867\u5ba2\u63a5\u5f85\u8cbb\u3001\u71c3\u6599\u8cbb\u3001\u65c5\u8cbb\u306b\u5177\u4f53\u7684\u306a\u4e88\u7b97\u5236\u9650\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u640d\u5931\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u524d\u6255\u3044\u306e\u627f\u8a8d\u3068\u6c7a\u6e08\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u53b3\u683c\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u500b\u4eba\u7684\u306a\u76ee\u7684\u3067\u4f7f\u7528\u3059\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u305d\u306e\u9006\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/li>\n<\/ul>\n<p>\u5b9a\u671f\u7684\u306a\u68da\u5378\u3057\u6d3b\u52d5\u3092\u901a\u3058\u3066\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3082\u30012025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8ab2\u984c\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8a18\u9332\u3068\u5b9f\u969b\u306e\u73fe\u91d1\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u6bce\u65e5\u73fe\u91d1\u3092\u6570\u3048\u307e\u3059\u3002<\/li>\n<li>\u8cc7\u91d1\u304c\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u56de\u53ce\u3055\u308c\u308b\u3088\u3046\u3001\u56db\u534a\u671f\u3054\u3068\u306b\u9867\u5ba2\u304a\u3088\u3073\u4ed5\u5165\u5148\u3068\u306e\u8cb7\u639b\u91d1\u52d8\u5b9a\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/li>\n<li>\u5728\u5eab\u30ea\u30b9\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u3001\u52d5\u304d\u304c\u9045\u3044\u6750\u6599\u3084\u7834\u640d\u3057\u305f\u6750\u6599\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\"><\/span>2025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u306b\u5171\u901a\u3059\u308b\u7a0e\u52d9\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u6280\u8853\u306e\u767a\u5c55\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u53d6\u5f15\u306b\u95a2\u308f\u308b\u3059\u3079\u3066\u306e\u5f53\u4e8b\u8005\u304b\u3089\u306e\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u3092\u7167\u5408\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u4ee5\u4e0b\u306e\u30ea\u30b9\u30af\u306b\u7279\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9055\u6cd5\u306a\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306b\u4f34\u3046\u30ea\u30b9\u30af\u306f\u3001\u6df1\u523b\u306a\u6cd5\u7684\u7d50\u679c\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u4e88\u9632\u7b56\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u8acb\u6c42\u66f8\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u3067\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u904b\u7528\u72b6\u6cc1\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<li>\u3044\u304b\u306a\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3082\u3001\u5b9f\u969b\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u306a\u3044\u307e\u307e\u3001\u67b6\u7a7a\u306e\u8acb\u6c42\u66f8\u306e\u8cfc\u5165\u307e\u305f\u306f\u8ca9\u58f2\u3092\u4f34\u3046\u53d6\u5f15\u306b\u5f93\u4e8b\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u5951\u7d04\u66f8\u3001\u5546\u54c1\u306e\u914d\u9001\u304a\u3088\u3073\u53d7\u9818\u8a18\u9332\u30012,000 \u4e07 VND \u3092\u8d85\u3048\u308b\u8acb\u6c42\u66f8\u306e\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e\u306a\u3069\u3001\u53d6\u5f15\u306e\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7533\u544a\u671f\u9650\u306e\u8aa4\u308a\u3084\u5229\u76ca\u306e\u98df\u3044\u9055\u3044\u3082\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u304c\u7d4c\u55b6\u8005\u306b\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u554f\u984c\u3067\u3059\u30022025\u5e74\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u67fb\u5bdf\u304b\u3089\u4e8b\u696d\u3092\u5b88\u308b\u306b\u306f\u3001\u5b8c\u5168\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u6700\u5584\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u307e\u3068\u3081\u308b\u3068\u30012025\u5e74\u306e\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u5b9f\u52d9\u306b\u306f\u3001\u78ba\u304b\u306a\u5c02\u9580\u77e5\u8b58\u3068\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3078\u306e\u6df1\u3044\u7406\u89e3\u306e\u30b7\u30fc\u30e0\u30ec\u30b9\u306a\u7d44\u307f\u5408\u308f\u305b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3057\u3001\u6700\u65b0\u306e\u512a\u9047\u7a0e\u5236\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3001\u4eca\u65e5\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u6c11\u9593\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u767a\u5c55\u3068\u6cd5\u7684\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u9375\u3068\u306a\u308a\u307e\u3059\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 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