{"id":7057,"date":"2025-12-19T02:53:59","date_gmt":"2025-12-19T09:53:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7057"},"modified":"2025-12-19T02:54:43","modified_gmt":"2025-12-19T09:54:43","slug":"ke-toan-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-fdi\/","title":{"rendered":"FDI\u4f01\u696d\u306e\u4f1a\u8a08\u3068\u8ca1\u52d9\u5831\u544a\u3002"},"content":{"rendered":"<p>FDI\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u52d9\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u6cd5\u3068\u56fd\u969b\u8ca1\u52d9\u57fa\u6e96\u3092\u6a4b\u6e21\u3057\u3059\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u30022025\u5e74\u306b\u306f\u3001IFRS\u5c0e\u5165\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3068\u65b0\u305f\u306a\u7a0e\u5236\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001FDI\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u8cc7\u672c\u4f1a\u8a08\u624b\u7d9a\u304d\u3001\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u3001\u305d\u3057\u3066\u591a\u5c64\u7684\u306a\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u3092\u7fd2\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u5fc5\u8981\u306a\u5831\u544a\u66f8\u3001\u5fc5\u8981\u306a\u5c02\u9580\u30b9\u30ad\u30eb\u3092\u5206\u6790\u3057\u3001FDI\u4f01\u696d\u306e\u4f1a\u8a08\u5c02\u9580\u5bb6\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u7d66\u4e0e\u3092\u4e88\u6e2c\u3057\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\" 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-fdi\/#Ke_toan_doanh_nghiep_FDI_la_gi_va_dac_thu_nganh_nam_2025\" >FDI \u4f01\u696d\u4f1a\u8a08\u3068\u306f\u4f55\u3067\u3059\u304b? \u307e\u305f\u30012025 \u5e74\u306e\u696d\u754c\u306e\u8a73\u7d30\u306f\u4f55\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-fdi\/#Hach_toan_ke_toan_doi_voi_cong_ty_co_von_dau_tu_nuoc_ngoai\" >\u5916\u56fd\u6295\u8cc7\u306e\u3042\u308b\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\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-doanh-nghiep-fdi\/#Cac_loai_bao_cao_doanh_nghiep_FDI_phai_nop_nam_2025\" >2025\u5e74\u306b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u304c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5831\u544a\u66f8\u306e\u7a2e\u985e<\/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-fdi\/#Thue_doanh_nghiep_FDI_2025_va_cac_diem_moi_can_luu_y\" >2025\u5e74\u306eFDI\u6cd5\u4eba\u7a0e\u3068\u6ce8\u76ee\u3059\u3079\u304d\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\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-doanh-nghiep-fdi\/#Muon_lam_ke_toan_cho_cong_ty_nuoc_ngoai_can_nhung_gi\" >\u5916\u56fd\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306b\u306a\u308b\u306b\u306f\u4f55\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/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-fdi\/#Muc_luong_ke_toan_cho_cong_ty_nuoc_ngoai_va_co_hoi_nghe_nghiep\" >\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306e\u7d66\u4e0e\u6c34\u6e96\u3068\u30ad\u30e3\u30ea\u30a2\u30c1\u30e3\u30f3\u30b9\u3002<\/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-fdi\/#Cong_ty_FDI_co_can_ke_toan_truong_khong\" >FDI \u4f01\u696d\u306b\u306f\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-fdi\/#Tai_lieu_va_khoa_hoc_ke_toan_doanh_nghiep_FDI_de_xuat\" >FDI\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u63a8\u5968\u6559\u6750\u3068\u30b3\u30fc\u30b9\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-doanh-nghiep-fdi\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-fdi\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-fdi\/#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=\"Ke_toan_doanh_nghiep_FDI_la_gi_va_dac_thu_nganh_nam_2025\"><\/span>FDI \u4f01\u696d\u4f1a\u8a08\u3068\u306f\u4f55\u3067\u3059\u304b? \u307e\u305f\u30012025 \u5e74\u306e\u696d\u754c\u306e\u8a73\u7d30\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f1a\u8a08\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u3092\u884c\u3046\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u7dad\u6301\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u62c5\u5f53\u3059\u308b\u90e8\u9580\u3067\u3059\u3002\u73fe\u5730\u6cd5\u3068\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u898f\u5236\u304c\u91cd\u8907\u3059\u308b\u305f\u3081\u3001\u9ad8\u5ea6\u306b\u5c02\u9580\u5316\u3055\u308c\u305f\u5206\u91ce\u3067\u3059\u3002<\/p>\n<p>2025\u5e74\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u308a\u3001FDI\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u5f79\u5272\u306f\u3001\u3082\u306f\u3084\u6587\u66f8\u51e6\u7406\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u696d\u52d9\u306e\u5b9f\u88c5\u304b\u3089\u7d4c\u55b6\u7ba1\u7406\u3084\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078\u3068\u5927\u304d\u304f\u79fb\u884c\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u6642\u671f\u306eFDI\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u754c\u306e\u4e3b\u306a\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4e8c\u91cd\u306e\u6cd5\u5236\u5ea6\u3078\u306e\u6e96\u62e0: FDI \u4f01\u696d\u306e\u4f1a\u8a08\u306f\u3001\u898f\u5236\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96 (VAS) \u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5831\u544a\u66f8\u306e\u9023\u7d50\u306e\u305f\u3081\u306e\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96 (IFRS) \u307e\u305f\u306f\u89aa\u56fd\u306e\u57fa\u6e96\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304b\u3089\u306e\u5727\u529b: \u79fb\u8ee2\u4fa1\u683c\u6163\u884c\u304c\u53b3\u3057\u304f\u76e3\u8996\u3055\u308c\u308b\u4e2d\u3001FDI \u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u76e3\u67fb\u5f8c\u306e\u7a0e\u91d1\u6ede\u7d0d\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u6599\u91d1\u3001\u7ba1\u7406\u8cbb\u3001\u307e\u305f\u306f\u5185\u90e8\u30ed\u30fc\u30f3\u5229\u606f\u306e\u59a5\u5f53\u6027\u3092\u5b9f\u8a3c\u3059\u308b\u305f\u3081\u306e\u8ad6\u7406\u7684\u601d\u8003\u30b9\u30ad\u30eb\u3092\u5099\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u591a\u6587\u5316\u306a\u8077\u5834\u74b0\u5883: \u5916\u56fd\u4eba CFO \u3068\u306e\u983b\u7e41\u306a\u4ea4\u6d41\u3084\u56fd\u969b\u76e3\u67fb\u6cd5\u4eba (Big4) \u3068\u306e\u76f4\u63a5\u7684\u306a\u9023\u643a\u306b\u306f\u3001FDI \u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u306b\u9ad8\u3044\u9069\u5fdc\u529b\u3068\u5c02\u9580\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3 \u30b9\u30ad\u30eb\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_doi_voi_cong_ty_co_von_dau_tu_nuoc_ngoai\"><\/span>\u5916\u56fd\u6295\u8cc7\u306e\u3042\u308b\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7059\" aria-describedby=\"caption-attachment-7059\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7059\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai.jpg\" alt=\"Ha\u0323ch toa\u0301n ke\u0302\u0301 toa\u0301n \u0111o\u0302\u0301i vo\u031b\u0301i co\u0302ng ty co\u0301 vo\u0302\u0301n \u0111a\u0302\u0300u tu\u031b nu\u031bo\u031b\u0301c ngoa\u0300i\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7059\" class=\"wp-caption-text\">\u5916\u56fd\u6295\u8cc7\u306e\u3042\u308b\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/figcaption><\/figure>\n<p>FDI\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u521d\u671f\u306e\u8cc7\u672c\u6d41\u5165\u304b\u3089\u53ce\u76ca\u5275\u51fa\u306b\u81f3\u308b\u307e\u3067\u3001\u7d30\u90e8\u306b\u307e\u3067\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u3044\u304b\u306a\u308b\u8aa4\u308a\u3082\u91cd\u5927\u306a\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u696d\u52d9\u306f\u3001\u5916\u56fd\u4f01\u696d\u306e\u4f1a\u8a08\u696d\u52d9\u306e\u6839\u5e79\u3092\u6210\u3059\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cc7\u672c\u62e0\u51fa\u3068\u8cc7\u672c\u30d5\u30ed\u30fc\u306e\u8ffd\u8de1\uff1a\u3059\u3079\u3066\u306e\u6295\u8cc7\u8cc7\u672c\u306f\u76f4\u63a5\u6295\u8cc7\u8cc7\u672c\u53e3\u5ea7\uff08DICA\uff09\u306b\u79fb\u8ee2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002FDI\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8cc7\u672c\u62e0\u51fa\u306e\u9045\u5ef6\u3084\u4e0d\u9069\u5207\u306a\u8cc7\u672c\u62e0\u51fa\u65b9\u6cd5\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u62e0\u51fa\u3055\u308c\u305f\u8cc7\u672c\u3068\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30b3\u30df\u30c3\u30c8\u8cc7\u672c\u3092\u7dbf\u5bc6\u306b\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u8f38\u5165\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044\uff1aFDI\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u304b\u3089\u6a5f\u68b0\u3084\u751f\u7523\u30e9\u30a4\u30f3\u3092\u8f38\u5165\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002FDI\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u95a2\u7a0e\u3084\u56fd\u969b\u8f38\u9001\u8cbb\u3092\u542b\u3080\u539f\u4fa1\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7279\u306b\u3001\u73fe\u884c\u306e\u6295\u8cc7\u512a\u9047\u653f\u7b56\u306b\u57fa\u3065\u304d\u9084\u4ed8\u307e\u305f\u306f\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8f38\u5165\u54c1\u306b\u304b\u304b\u308bVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u3068\u70ba\u66ff\u30ec\u30fc\u30c8\u5dee\uff1a\u56fd\u969b\u6c7a\u6e08\u53d6\u5f15\u306e\u53d6\u5f15\u91cf\u304c\u591a\u3044\u305f\u3081\u3001FDI\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u53d6\u5f15\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u671f\u9593\u672b\u306b\u306f\u3001\u9280\u884c\u9810\u91d1\u3001\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u306a\u3069\u306e\u5916\u8ca8\u5efa\u3066\u9805\u76ee\u3092\u518d\u8a55\u4fa1\u3057\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u3092IFRS\u306b\u5909\u63db\u3059\u308b\uff1a\u3053\u308c\u306f\u3001FDI\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306b\u9ad8\u5ea6\u306a\u6280\u8853\u30b9\u30ad\u30eb\u3092\u8981\u6c42\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5f15\u5f53\u91d1\u306e\u8abf\u6574\u4ed5\u8a33\u3092\u884c\u3044\u3001\u30c7\u30fc\u30bf\u3092\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u9069\u5408\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u89aa\u4f1a\u793e\u304c\u4e16\u754c\u4e2d\u3067\u30c7\u30fc\u30bf\u3092\u9023\u7d50\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_bao_cao_doanh_nghiep_FDI_phai_nop_nam_2025\"><\/span>2025\u5e74\u306b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u304c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5831\u544a\u66f8\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u900f\u660e\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001FDI\u4f01\u696d\u306f\u95a2\u4fc2\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5831\u544a\u66f8\u306e\u30ea\u30b9\u30c8\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5831\u544a\u306e\u9045\u5ef6\u306f\u884c\u653f\u7f70\u306b\u3064\u306a\u304c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u4fe1\u7528\u683c\u4ed8\u3051\u306b\u3082\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001FDI \u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u8a8d\u8b58\u3057\u3066\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u30ec\u30dd\u30fc\u30c8\u306e\u7a2e\u985e\u306e\u6982\u8981\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;\">\u30ec\u30dd\u30fc\u30c8\u306e\u7a2e\u985e<\/th>\n<th style=\"text-align: center;\">\u53d7\u5165\u6a5f\u95a2<\/th>\n<th style=\"text-align: center;\">\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<td>\u76e3\u67fb\u6e08\u307f\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868<\/td>\n<td>\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5c40\u3001\u8a08\u753b\u6295\u8cc7\u5c40<\/td>\n<td>\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c90\u65e5\u4ee5\u5185\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u56db\u534a\u671f\u6295\u8cc7\u6d3b\u52d5\u5831\u544a<\/td>\n<td>\u8a08\u753b\u6295\u8cc7\u7701<\/td>\n<td>\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e10\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u6b21\u6295\u8cc7\u6d3b\u52d5\u5831\u544a\u66f8<\/td>\n<td>\u8a08\u753b\u6295\u8cc7\u7701<\/td>\n<td>\u6765\u5e743\u670831\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8cc7\u76e3\u8996\u8a55\u4fa1\u5831\u544a\u66f8<\/td>\n<td>\u5de5\u696d\u56e3\u5730\u7ba1\u7406\u59d4\u54e1\u4f1a\u307e\u305f\u306f\u8a08\u753b\u6295\u8cc7\u5c40<\/td>\n<td>6\u30f6\u6708\u3054\u3068\u304a\u3088\u3073\u6bce\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u7528\u60c5\u52e2\u306b\u95a2\u3059\u308b\u5831\u544a<\/td>\n<td>\u52b4\u50cd\u30fb\u50b7\u75c5\u5175\u30fb\u793e\u4f1a\u554f\u984c\u7701<\/td>\n<td>\u6bce\u5e746\u67085\u65e5\u306812\u67085\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8868\u306e\u5f8c\u306e\u6ce8\u8a18\uff1a\u73fe\u5728\u3001FDI\u4f01\u696d\u306b\u3088\u308b\u6295\u8cc7\u5831\u544a\u66f8\u306e\u5927\u90e8\u5206\u306f\u3001\u56fd\u5bb6\u5916\u56fd\u6295\u8cc7\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u30c7\u30fc\u30bf\u8ee2\u9001\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3068\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306e\u6709\u52b9\u671f\u9650\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_doanh_nghiep_FDI_2025_va_cac_diem_moi_can_luu_y\"><\/span>2025\u5e74\u306eFDI\u6cd5\u4eba\u7a0e\u3068\u6ce8\u76ee\u3059\u3079\u304d\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\u30c8\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7061\" aria-describedby=\"caption-attachment-7061\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7061\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y.jpg\" alt=\"Thue\u0302\u0301 doanh nghie\u0323\u0302p FDI 2025 va\u0300 ca\u0301c \u0111ie\u0302\u0309m mo\u031b\u0301i ca\u0302\u0300n lu\u031bu y\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7061\" class=\"wp-caption-text\">2025\u5e74\u306eFDI\u6cd5\u4eba\u7a0e\u3068\u6ce8\u76ee\u3059\u3079\u304d\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\u30c8\u3002<\/figcaption><\/figure>\n<p>\u7a0e\u5236\u306f\u6295\u8cc7\u52b9\u7387\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u30022025\u5e74\u306b\u306f\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u7a0e\u52d9\u9069\u7528\u539f\u5247\u3068\u7a0e\u52d9\u5f53\u5c40\u306e\u900f\u660e\u6027\u306e\u3042\u308b\u7d4c\u55b6\u52d5\u5411\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\uff1a\u6a19\u6e96\u7a0e\u7387\u306f20%\u3067\u3059\u304c\u3001\u30cf\u30a4\u30c6\u30af\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u512a\u9047\u5730\u57df\u3078\u306e\u6295\u8cc7\u306b\u95a2\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001FDI\u4f01\u696d\u306f\u5408\u6cd5\u7684\u306b\u7d0d\u7a0e\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u51fa\u5178\uff1aMISA AMIS\uff09\u3002<\/li>\n<li>\u5916\u56fd\u8acb\u8ca0\u696d\u8005\u7a0e: \u5916\u56fd\u306e\u7d44\u7e54\u306b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u3001\u307e\u305f\u306f\u5229\u606f\u3092\u652f\u6255\u3046\u5834\u5408\u3001FDI \u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u73fe\u5728\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u4ee3\u308f\u3063\u3066\u8acb\u8ca0\u696d\u8005\u7a0e\u3092\u63a7\u9664\u3001\u7533\u544a\u3001\u652f\u6255\u3046\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff1a\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u5fc5\u9808\u8981\u4ef6\u3067\u3059\u3002\u3053\u306e\u6587\u66f8\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u304c\u8cbb\u7528\u306e\u5ba2\u89b3\u6027\u3092\u8aac\u660e\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5b89\u5168\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muon_lam_ke_toan_cho_cong_ty_nuoc_ngoai_can_nhung_gi\"><\/span>\u5916\u56fd\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306b\u306a\u308b\u306b\u306f\u4f55\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53b3\u683c\u306a\u5831\u544a\u304a\u3088\u3073\u7a0e\u52d9\u7ba1\u7406\u8981\u4ef6\u306b\u3088\u308a\u3001FDI\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4eba\u6750\u306e\u9700\u8981\u306f\u65b0\u305f\u306a\u30ec\u30d9\u30eb\u306b\u9054\u3057\u3066\u3044\u307e\u3059\u3002FDI\u74b0\u5883\u306b\u304a\u3044\u3066\u6301\u7d9a\u7684\u306b\u6210\u9577\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u5305\u62ec\u7684\u306a\u30b9\u30ad\u30eb\u30bb\u30c3\u30c8\u3092\u5099\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u78ba\u56fa\u305f\u308b\u5c02\u9580\u77e5\u8b58\u306e\u57fa\u76e4\uff1a\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u898f\u5236\u3084\u6cd5\u4ee4\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u3067\u50cd\u304f\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002\u3055\u3089\u306b\u3001ACCA\u3084CPA\u3068\u3044\u3063\u305f\u56fd\u969b\u8cc7\u683c\u3092\u4fdd\u6709\u3057\u3066\u3044\u308c\u3070\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30ec\u30d9\u30eb\u3067\u306e\u5c02\u9580\u80fd\u529b\u306e\u5f37\u529b\u306a\u8a3c\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068ERP\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u719f\u7df4\u5ea6\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u50cd\u304f\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3092\u6271\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002FDI\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u3001SAP\u3001Oracle\u3001Microsoft Dynamics\u306a\u3069\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3057\u3066\u3001\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306a\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5916\u56fd\u8a9e\u80fd\u529b\u3068\u7d4c\u55b6\u601d\u8003\uff1a\u5c02\u9580\u7684\u306a\u82f1\u8a9e\u30b9\u30ad\u30eb\u304c\u3042\u308c\u3070\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u5951\u7d04\u66f8\u3092\u7406\u89e3\u3057\u3001\u5916\u56fd\u4eba\u8ca1\u52d9\u8cac\u4efb\u8005\u3068\u76f4\u63a5\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30c7\u30fc\u30bf\u5206\u6790\u3092\u884c\u3044\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\u3092\u30a2\u30c9\u30d0\u30a4\u30b9\u3059\u308b\u80fd\u529b\u306f\u3001\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u5927\u304d\u306a\u5f37\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_luong_ke_toan_cho_cong_ty_nuoc_ngoai_va_co_hoi_nghe_nghiep\"><\/span>\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306e\u7d66\u4e0e\u6c34\u6e96\u3068\u30ad\u30e3\u30ea\u30a2\u30c1\u30e3\u30f3\u30b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53b3\u3057\u3044\u8cc7\u683c\u8981\u4ef6\u306b\u3088\u308a\u3001FDI\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5341\u5206\u306a\u53ce\u5165\u3092\u5f97\u3066\u3044\u307e\u3059\u3002FDI\u30bb\u30af\u30bf\u30fc\u306e\u7d66\u4e0e\u306f\u3001\u5e02\u5834\u5e73\u5747\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u65b0\u5352\u306e\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\uff1a\u7d66\u4e0e\u306f\u6708\u984d8,000,000\uff5e14,000,000VND\u3067\u3059\u3002<\/li>\n<li>\u4e00\u822c\u4f1a\u8a08\u58eb\uff08\u7d4c\u9a133\u301c5\u5e74\uff09\uff1aIFRS\u306e\u719f\u7df4\u5ea6\u306b\u5fdc\u3058\u3066\u3001\u6708\u7d66\u7d0420,000,000\u301c35,000,000 VND\u3002<\/li>\n<li>\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u307e\u305f\u306f\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005: \u5916\u56fd\u76f4\u63a5\u6295\u8cc7 (FDI) \u4f01\u696d\u306e\u4e0a\u7d1a\u4f1a\u8a08\u8cac\u4efb\u8005\u306e\u7d66\u4e0e\u306f 50,000,000 VND \u3092\u8d85\u3048\u3001\u5927\u4f01\u696d\u3067\u306f\u6570\u5104 VND \u306b\u9054\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059 (\u51fa\u5178: TopCV)\u3002<\/li>\n<\/ul>\n<p>FDI \u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u30ad\u30e3\u30ea\u30a2 \u30c1\u30e3\u30f3\u30b9\u306f\u30d9\u30c8\u30ca\u30e0\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u652f\u5e97\u306b\u307e\u3067\u5e83\u304c\u3063\u3066\u304a\u308a\u3001\u7121\u9650\u306e\u6210\u9577\u53ef\u80fd\u6027\u3092\u79d8\u3081\u305f\u74b0\u5883\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_FDI_co_can_ke_toan_truong_khong\"><\/span>FDI \u4f01\u696d\u306b\u306f\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u304c\u5fc5\u8981\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u898f\u5247\u306b\u3088\u308b\u3068\u3001\u3059\u3079\u3066\u306e\u5916\u8cc7\u7cfb\u7d4c\u6e08\u7d44\u7e54\u306f\u3001\u4e3b\u4efb\u4f1a\u8a08\u8cac\u4efb\u8005\u307e\u305f\u306fFDI\u4f01\u696d\u306e\u4f1a\u8a08\u8cac\u4efb\u8005\u3092\u4efb\u547d\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5f79\u8077\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u6700\u9ad8\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u4efb\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u4efb\u547d\u3055\u308c\u308b\u8005\u306f\u3001\u5c02\u9580\u8cc7\u683c\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3001\u4e3b\u4efb\u4f1a\u8a08\u8cac\u4efb\u8005\u7814\u4fee\u8cc7\u683c\u3092\u6709\u3057\u3001\u5341\u5206\u306a\u5b9f\u52d9\u7d4c\u9a13\u5e74\u6570\u3092\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u898f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4e8b\u696d\u4f53\u306e\u5834\u5408\u3001\u5e38\u4efb\u306e\u4e3b\u4efb\u4f1a\u8a08\u8cac\u4efb\u8005\u304c\u4efb\u547d\u3055\u308c\u308b\u307e\u3067\u306e\u6700\u957712\u30f6\u6708\u9593\u3001\u81e8\u6642\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u4efb\u547d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_lieu_va_khoa_hoc_ke_toan_doanh_nghiep_FDI_de_xuat\"><\/span>FDI\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u63a8\u5968\u6559\u6750\u3068\u30b3\u30fc\u30b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u306b\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u3001IFRS\u57fa\u6e96\u3001\u7a0e\u52d9\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u306a\u3069\u306e\u8cc7\u6599\u3092\u901a\u3058\u3066\u3001\u7a4d\u6975\u7684\u306b\u77e5\u8b58\u3092\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u8df5\u7684\u306aERP\u7814\u4fee\u30b3\u30fc\u30b9\u3078\u306e\u53c2\u52a0\u3084\u5c02\u9580\u7684\u306a\u82f1\u8a9e\u529b\u306e\u5411\u4e0a\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u306e\u30ad\u30e3\u30ea\u30a2\u3092\u3055\u3089\u306b\u524d\u9032\u3055\u305b\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\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>FDI\u4f01\u696d\u306e\u4f1a\u8a08\u696d\u52d9\u306f\u56f0\u96e3\u306a\u9053\u306e\u308a\u3067\u3059\u304c\u3001\u56fd\u969b\u7684\u306a\u8077\u5834\u74b0\u5883\u3067\u7121\u9650\u306e\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u56fd\u5185\u57fa\u6e96\u3068\u56fd\u969b\u57fa\u6e96\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u30012025\u5e74\u306e\u7a0e\u5236\u5909\u66f4\u306b\u3082\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u80fd\u529b\u304c\u3042\u308c\u3070\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u6210\u529f\u306b\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u5c02\u9580\u77e5\u8b58\u3068\u5916\u56fd\u8a9e\u30b9\u30ad\u30eb\u306b\u4eca\u304b\u3089\u6295\u8cc7\u3059\u308b\u3053\u3068\u304c\u3001\u5c06\u6765FDI\u4f01\u696d\u3067\u4e0a\u7d1a\u8ca1\u52d9\u7ba1\u7406\u8077\u306b\u5c31\u304f\u305f\u3081\u306e\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 \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n doanh nghi\u1ec7p FDI l\u00e0 v\u1ecb tr\u00ed then ch\u1ed1t k\u1ebft n\u1ed1i gi\u1eefa ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Trong n\u0103m 2025, v\u1edbi l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u1ed1n, r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o \u0111a t\u1ea7ng. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c, k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n c\u1ea7n thi\u1ebft v\u00e0 d\u1ef1 b\u00e1o m\u1ee9c l\u01b0\u01a1ng h\u1ea5p d\u1eabn cho nh\u00e2n s\u1ef1 ng\u00e0nh k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI n\u00e0y. K\u1ebf to\u00e1n doanh nghi\u1ec7p FDI l\u00e0 g\u00ec v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7057","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\/7057","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=7057"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7057\/revisions"}],"predecessor-version":[{"id":7062,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7057\/revisions\/7062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7060"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}