{"id":7254,"date":"2026-01-15T02:46:18","date_gmt":"2026-01-15T09:46:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7254"},"modified":"2026-01-21T02:33:11","modified_gmt":"2026-01-21T09:33:11","slug":"dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/","title":{"rendered":"\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9 2026 \u2013 \u900f\u660e\u306a\u7c3f\u8a18\u3067\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u56de\u907f\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong n\u0103m 2026 \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc b\u01b0\u1edbc ngo\u1eb7t l\u1edbn khi ng\u00e0nh k\u1ebf to\u00e1n Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o k\u1ef7 nguy\u00ean qu\u1ea3n l\u00fd b\u1eb1ng c\u00f4ng ngh\u1ec7 s\u1ed1. T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng Big Data cho ph\u00e9p \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1eddi gian th\u1ef1c, khi\u1ebfn m\u1ecdi ch\u00eanh l\u1ec7ch d\u00f9 r\u1ea5t nh\u1ecf gi\u1eefa \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi ch\u1ee7 doanh nghi\u1ec7p, \u00e1p l\u1ef1c kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb chi ph\u00ed duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng cao, m\u00e0 c\u00f2n t\u1eeb n\u1ed7i lo sai quy \u0111\u1ecbnh \u2013 sai ch\u00ednh s\u00e1ch. Vi\u1ec7c k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t ng\u1ed9t, d\u1eef li\u1ec7u b\u1ecb gi\u00e1n \u0111o\u1ea1n ho\u1eb7c nh\u00e2n s\u1ef1 kh\u00f4ng k\u1ecbp c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n thu\u1ebf m\u1edbi c\u00f3 th\u1ec3 \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn chi\u1ebfn l\u01b0\u1ee3c cho doanh nghi\u1ec7p n\u0103m 2026: v\u1eeba gi\u00fap ti\u1ebft ki\u1ec7m t\u1edbi 70% chi ph\u00ed v\u1eadn h\u00e0nh, v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 s\u1ef1 an t\u00e2m l\u00e2u d\u00e0i nh\u1edd \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, lu\u00f4n theo s\u00e1t c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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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ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Tai_sao_doanh_nghiep_nen_thue_dich_vu_ke_toan_chuyen_nghiep_nam_2026\" >T\u1ea1i sao doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p n\u0103m 2026?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Thich_ung_voi_Thong_tu_992025TT-BTC\" >Th\u00edch \u1ee9ng v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Toi_uu_hoa_chi_phi_van_hanh\" >T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Tinh_lien_tuc_va_an_toan_du_lieu\" >T\u00ednh li\u00ean t\u1ee5c v\u00e0 an to\u00e0n d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Kinh_nghiem_xu_ly_va_cham_thuc_te\" >Kinh nghi\u1ec7m x\u1eed l\u00fd va ch\u1ea1m th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Vay_doi_tuong_nao_nen_su_dung_dich_vu_ke_toan\" >V\u1eady \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/a><\/li><\/ul><\/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\/dich-vu-ke-toan\/#Co_so_phap_ly_va_quy_dinh_xu_phat\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/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\/dich-vu-ke-toan\/#Cap_nhat_nhung_yeu_cau_phap_ly_ve_ke_toan_doanh_nghiep_nam_2026\" >C\u1eadp nh\u1eadt nh\u1eefng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Cac_loai_Bao_cao_thue_va_thoi_han_nop\" >C\u00e1c lo\u1ea1i B\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Chi_tiet_muc_phat_hanh_vi_cham_nop_Ho_so_khai_thue\" >Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p H\u1ed3 s\u01a1 khai thu\u1ebf<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Muc_xu_phat_doi_voi_hanh_vi_cham_nop_Bao_cao_Tai_chinh\" >M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Cap_nhat_moi_nhat_bang_gia_dich_vu_ke_toan_2026\" >C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Quy_trinh_cung_cap_dich_vu_ke_toan_chuyen_nghiep\" >Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Neu_doanh_nghiep_bi_thanh_tra_kiem_tra_thue_thi_don_vi_dich_vu_co_ho_tro_khong\" >N\u1ebfu doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Thue_dich_vu_ke_toan_gia_re_co_thuc_su_tiet_kiem_chi_phi\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb c\u00f3 th\u1ef1c s\u1ef1 ti\u1ebft ki\u1ec7m chi ph\u00ed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Dich_vu_ke_toan_co_chiu_trach_nhiem_khi_phat_sinh_sai_sot_thue_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi ph\u00e1t sinh sai s\u00f3t thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/#Doanh_nghiep_co_duoc_xem_va_kiem_soat_so_lieu_ke_toan_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xem v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 h\u00ecnh th\u1ee9c doanh nghi\u1ec7p \u1ee7y th\u00e1c to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u2013 thu\u1ebf cho m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n b\u00ean ngo\u00e0i, thay cho vi\u1ec7c duy tr\u00ec \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. M\u00f4 h\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, v\u1eeba ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 nh\u00e2n s\u1ef1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c nh\u1eadp li\u1ec7u hay ghi ch\u00e9p s\u1ed5 s\u00e1ch, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 tr\u1ecdng y\u1ebfu nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: Ti\u1ebfp nh\u1eadn, r\u00e0 so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 s\u1eafp x\u1ebfp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf: L\u1eadp h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p c\u00e1c t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch: X\u00e2y d\u1ef1ng v\u00e0 h\u1ea1ch to\u00e1n s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o &amp; quy\u1ebft to\u00e1n: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m v\u00e0 h\u1ed7 tr\u1ee3 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u ng\u1eafn g\u1ecdn, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 gi\u1ea3i ph\u00e1p thu\u00ea ngo\u00e0i \u0111\u1ed9i ng\u0169 chuy\u00ean gia, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh ch\u1eb7t ch\u1ebd, v\u1eadn h\u00e0nh minh b\u1ea1ch v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_dich_vu_ke_toan_pho_bien_nhat_hien_nay\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i: \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n, \u0111\u1ea3m nhi\u1ec7m to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u1eeb k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN \u0111\u1ecbnh k\u1ef3 \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. D\u1ecbch v\u1ee5 n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: T\u1eadp trung x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, chi ti\u1ebft. Nh\u1edd \u0111\u00f3, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh lu\u00f4n r\u00f5 r\u00e0ng, nh\u1ea5t qu\u00e1n v\u00e0 s\u1eb5n s\u00e0ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra khi c\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m \u0111\u1ec3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. B\u1ed9 b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng cho vay v\u1ed1n ng\u00e2n h\u00e0ng, \u0111\u1ea5u th\u1ea7u v\u00e0 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 thu\u1ebf k\u1ebf to\u00e1n tr\u01b0\u1edfng: Cung c\u1ea5p k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng. H\u00ecnh th\u1ee9c n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 kh\u00f4ng c\u1ea7n tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 c\u1ea5p cao to\u00e0n th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc, ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng l\u1ea1i h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c. \u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb: H\u1ed7 tr\u1ee3 theo d\u00f5i chi ti\u1ebft d\u00f2ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch chuy\u00ean s\u00e2u. Nh\u1eefng b\u00e1o c\u00e1o n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u00ednh l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m: Chuy\u00ean tr\u00e1ch vi\u1ec7c t\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb m\u00e0 kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n. V\u1eady \u0111i\u1ec1u g\u00ec khi\u1ebfn doanh nghi\u1ec7p n\u0103m 2026 bu\u1ed9c ph\u1ea3i l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p n\u1ebfu kh\u00f4ng mu\u1ed1n \u0111\u1ed1i m\u1eb7t v\u1edbi sai ph\u1ea1m thu\u1ebf nghi\u00eam tr\u1ecdng?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_nen_thue_dich_vu_ke_toan_chuyen_nghiep_nam_2026\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7257\" aria-describedby=\"caption-attachment-7257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7257\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-doanh-nghiep-nen-thue-dich-vu-ke-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7257\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i th\u00edch \u1ee9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh n\u1ec1n t\u1ea3ng trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n &#8211; thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thich_ung_voi_Thong_tu_992025TT-BTC\"><\/span><b>Th\u00edch \u1ee9ng v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay \u0111\u1ed5i c\u0103n b\u1ea3n ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Vi\u1ec7c t\u1ef1 t\u00ecm hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn. C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p lu\u00f4n l\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u00e0 l\u00e0m ch\u1ee7 c\u00e1c thay \u0111\u1ed5i n\u00e0y.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_van_hanh\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">H\u00e3y l\u00e0m m\u1ed9t ph\u00e9p t\u00ednh \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u1ed9i b\u1ed9: L\u01b0\u01a1ng (12 &#8211; 15 tri\u1ec7u) + BHXH + Th\u01b0\u1edfng + Ph\u1ea7n m\u1ec1m + Chi ph\u00ed v\u0103n ph\u00f2ng + \u0110\u00e0o t\u1ea1o = 20 tri\u1ec7u\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n: Ch\u1ec9 t\u1eeb 1 &#8211; 3 tri\u1ec7u\/th\u00e1ng cho c\u00f9ng m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c nh\u01b0ng cam k\u1ebft tr\u00e1ch nhi\u1ec7m cao h\u01a1n.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_lien_tuc_va_an_toan_du_lieu\"><\/span><b>T\u00ednh li\u00ean t\u1ee5c v\u00e0 an to\u00e0n d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sai l\u1ea7m l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p l\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t c\u00e1 nh\u00e2n. Khi k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c, vi\u1ec7c b\u00e0n giao h\u1ed3 s\u01a1 th\u01b0\u1eddng x\u1ea3y ra th\u1ea5t tho\u00e1t. V\u1edbi m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c. M\u1ecdi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tuy\u1ec7t \u0111\u1ed1i b\u1eb1ng cam k\u1ebft v\u00e0 lu\u00f4n c\u00f3 nh\u00e2n s\u1ef1 d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd c\u00f4ng vi\u1ec7c 24\/7.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kinh_nghiem_xu_ly_va_cham_thuc_te\"><\/span><b>Kinh nghi\u1ec7m x\u1eed l\u00fd va ch\u1ea1m th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u1ec9 l\u00e0m cho 1 c\u00f4ng ty, trong khi chuy\u00ean vi\u00ean k\u1ebf to\u00e1n t\u1ea1i c\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n x\u1eed l\u00fd h\u1ed3 s\u01a1 cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p \u1edf nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau (X\u00e2y d\u1ef1ng, Th\u01b0\u01a1ng m\u1ea1i, S\u1ea3n xu\u1ea5t, Xu\u1ea5t nh\u1eadp kh\u1ea9u&#8230;). H\u1ecd bi\u1ebft r\u00f5 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng &#8220;soi&#8221; nh\u1eefng \u0111i\u1ec3m n\u00e0o v\u00e0 c\u00e1ch gi\u1ea3i tr\u00ecnh sao cho h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_doi_tuong_nao_nen_su_dung_dich_vu_ke_toan\"><\/span><b>V\u1eady \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u c\u1ea7n duy tr\u00ec b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ed3ng k\u1ec1nh. Tr\u00ean th\u1ef1c t\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng linh ho\u1ea1t theo t\u1eebng m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p c\u00f9ng nh\u1eefng l\u1ee3i \u00edch c\u1ee5 th\u1ec3 khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 16.7677%; text-align: center;\"><b>Nh\u00f3m doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"width: 39.1919%; text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m\u00a0<\/b><\/td>\n<td style=\"width: 43.2323%; text-align: center;\"><b>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7677%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/span><\/td>\n<td style=\"width: 39.1919%;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ho\u00e0n ch\u1ec9nh, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf ban \u0111\u1ea7u v\u00e0 thi\u1ebft l\u1eadp s\u1ed5 s\u00e1ch theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"width: 43.2323%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n &#8211; thu\u1ebf b\u00e0i b\u1ea3n ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t v\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7677%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs)<\/span><\/td>\n<td style=\"width: 39.1919%;\"><span style=\"font-weight: 400;\">Quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng ch\u01b0a l\u1edbn, ng\u00e2n s\u00e1ch nh\u00e2n s\u1ef1 h\u1ea1n ch\u1ebf, c\u1ea7n ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/td>\n<td style=\"width: 43.2323%;\"><span style=\"font-weight: 400;\">Ti\u1ebft ki\u1ec7m chi ph\u00ed so v\u1edbi tuy\u1ec3n k\u1ebf to\u00e1n to\u00e0n th\u1eddi gian nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7677%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 \u00edt ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/span><\/td>\n<td style=\"width: 39.1919%;\"><span style=\"font-weight: 400;\">L\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng th\u00e1ng kh\u00f4ng nhi\u1ec1u, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n.<\/span><\/td>\n<td style=\"width: 43.2323%;\"><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 theo nhu c\u1ea7u th\u1ef1c t\u1ebf, tr\u00e1nh l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7677%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI\u00a0<\/span><\/td>\n<td style=\"width: 39.1919%;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb qu\u1ed1c t\u1ebf, y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t lu\u1eadt thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<td style=\"width: 43.2323%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi \u0111\u1ed9i ng\u0169 am hi\u1ec3u ch\u00ednh s\u00e1ch thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p FDI, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u00f9y theo quy m\u00f4, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u00e1t sinh ch\u1ee9ng t\u1eeb, m\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 nhu c\u1ea7u k\u1ebf to\u00e1n kh\u00e1c nhau. Vi\u1ec7c l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_quy_dinh_xu_phat\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7258\" aria-describedby=\"caption-attachment-7258\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7258\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m k\u1ebf to\u00e1n \u2013 thu\u1ebf 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-va-muc-xu-phat-vi-pham-ke-toan-\u2013-thue-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7258\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m k\u1ebf to\u00e1n \u2013 thu\u1ebf 2026<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_nhung_yeu_cau_phap_ly_ve_ke_toan_doanh_nghiep_nam_2026\"><\/span><b>C\u1eadp nh\u1eadt nh\u1eefng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh tr\u1ecdng y\u1ebfu theo Lu\u1eadt K\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy m\u00f4: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba; Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c b\u1ed1 tr\u00ed K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n to\u00e0n l\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. Th\u00eam v\u00e0o \u0111\u00f3 Ngh\u1ecb \u0111\u1ecbnh 70\/2025 b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u1eb7c bi\u1ec7t h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o T\u00e0i ch\u00ednh v\u00e0 H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi gian l\u01b0u tr\u1eef H\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, S\u1ed5 s\u00e1ch v\u00e0 B\u00e1o c\u00e1o T\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi x\u00e1c \u0111\u1ecbnh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh tr\u00ean l\u00e0 n\u1ec1n t\u1ea3ng b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch khi quy\u1ebft to\u00e1n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 nh\u1eb1m k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_Bao_cao_thue_va_thoi_han_nop\"><\/span><b>C\u00e1c lo\u1ea1i B\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1eafm \u0111\u00fang lo\u1ea1i b\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u1eabn b\u1ecb truy thu ho\u1eb7c ph\u1ea1t do nh\u1ea7m l\u1eabn k\u1ef3 k\u00ea khai, b\u1ecf s\u00f3t b\u00e1o c\u00e1o ho\u1eb7c n\u1ed9p ch\u1eadm h\u1ea1n quy \u0111\u1ecbnh. \u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 trong n\u0103m 2026, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf, k\u1ef3 h\u1ea1n k\u00ea khai v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i B\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i b\u00e1o c\u00e1o<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 k\u00ea khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd ti\u1ebfp theo.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNCN (kh\u1ea5u tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp th\u00e1ng kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNCN (kh\u1ea5u tr\u1eeb)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd ti\u1ebfp theo.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00fd\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd k\u1ebf ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN (DN quy\u1ebft to\u00e1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN (c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c cu\u1ed1i c\u00f9ng, n\u1ebfu tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5 s\u1ebd \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00ea khai sai k\u1ef3 (th\u00e1ng\/qu\u00fd) v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t d\u00f9 n\u1ed9p \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i ro b\u1ecb x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p r\u1ee7i ro cao, t\u0103ng x\u00e1c su\u1ea5t thanh tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_muc_phat_hanh_vi_cham_nop_Ho_so_khai_thue\"><\/span><b>Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p H\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00f9y theo m\u1ee9c \u0111\u1ed9 ch\u1eadm tr\u1ec5 v\u00e0 t\u00ednh ch\u1ea5t vi ph\u1ea1m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu c\u00e1c kho\u1ea3n ph\u1ea1t t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3, k\u00e9o theo nguy c\u01a1 b\u1ecb x\u1ebfp lo\u1ea1i r\u1ee7i ro cao v\u00e0 gia t\u0103ng kh\u1ea3 n\u0103ng b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n ch\u1eadm n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 &#8211; 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31 &#8211; 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61 &#8211; 90 ng\u00e0y\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Qu\u00e1 th\u1eddi h\u1ea1n 90 ng\u00e0y v\u00e0 \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t h\u00e0nh vi theo h\u01b0\u1edbng tr\u1ed1n thu\u1ebf v\u1edbi m\u1ee9c ph\u1ea1t t\u1eeb 1 &#8211; 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<blockquote><p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Muc_xu_phat_doi_voi_hanh_vi_cham_nop_Bao_cao_Tai_chinh\"><\/span><b>M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian ch\u1eadm tr\u1ec5, dao \u0111\u1ed9ng t\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn ph\u1ea1t ti\u1ec1n, v\u1edbi m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm d\u01b0\u1edbi 3 th\u00e1ng: Ph\u1ea1t t\u1eeb 5.000.000 &#8211; 10.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean: Ph\u1ea1t t\u1eeb 10.000.000 &#8211; 20.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p BCTC: Ph\u1ea1t t\u1eeb 40.000.000 &#8211; 50.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/a><\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_nhat_bang_gia_dich_vu_ke_toan_2026\"><\/span><b>C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng chi ph\u00ed l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean m\u1eb7t b\u1eb1ng chung c\u1ee7a th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tham kh\u1ea3o\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&lt; 5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 800.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\/d\u1ecbch v\u1ee5 nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 20 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 1.500.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21 &#8211; 50 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t\/x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00f9y \u0111\u1ed9 ph\u1ee9c t\u1ea1p nghi\u1ec7p v\u1ee5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ecdn g\u00f3i theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300.000 &#8211; 700.000\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><i>L\u01b0u \u00fd: <\/i><\/b><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o doanh thu, ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 (nh\u01b0 kinh doanh x\u0103ng d\u1ea7u, s\u00e0n TM\u0110T, xu\u1ea5t kh\u1ea9u&#8230;) v\u00e0 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb ri\u00eang bi\u1ec7t.<\/span><\/p>\n<blockquote><p><strong>Xem th\u00eam:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft, c\u1ee5 th\u1ec3 cho t\u1eebng ng\u00e0nh ngh\u1ec1, quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_ke_toan_chuyen_nghiep\"><\/span><b>Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 s\u1ef1 minh b\u1ea1ch, quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a qua 5 b\u01b0\u1edbc, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng: Ti\u1ebfp nh\u1eadn th\u00f4ng tin ban \u0111\u1ea7u t\u1eeb doanh nghi\u1ec7p, \u0111\u00e1nh gi\u00e1 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, l\u0129nh v\u1ef1c kinh doanh v\u00e0 quy m\u00f4 hi\u1ec7n t\u1ea1i. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n k\u1ebf to\u00e1n &#8211; thu\u1ebf ph\u00f9 h\u1ee3p, nh\u1eb1m t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Th\u1ed1ng nh\u1ea5t ph\u1ea1m vi v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng: Hai b\u00ean trao \u0111\u1ed5i, l\u00e0m r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, cam k\u1ebft tr\u00e1ch nhi\u1ec7m trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. Sau khi th\u1ed1ng nh\u1ea5t, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c k\u00fd k\u1ebft \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 tri\u1ec3n khai ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra v\u00e0 h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb: \u0110\u1ecbnh k\u1ef3 theo th\u00e1ng ho\u1eb7c qu\u00fd, k\u1ebf to\u00e1n vi\u00ean ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c t\u1eeb doanh nghi\u1ec7p; r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p v\u00e0 th\u1ef1c hi\u1ec7n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; L\u1eadp B\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u: Th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. To\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c g\u1eedi doanh nghi\u1ec7p \u0111\u1ed1i so\u00e1t, ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi n\u1ed9p ch\u00ednh th\u1ee9c cho c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n v\u00e0 b\u00e0n giao l\u01b0u tr\u1eef: K\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, s\u1eafp x\u1ebfp khoa h\u1ecdc v\u00e0 b\u00e0n giao cho doanh nghi\u1ec7p l\u01b0u tr\u1eef. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh &#8211; thu\u1ebf cho k\u1ef3 ti\u1ebfp theo nh\u1eb1m h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 v\u1eadn h\u00e0nh m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n uy t\u00edn gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, m\u00e0 c\u00f2n t\u1ed1i \u01b0u chi ph\u00ed, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n m\u1ed9t l\u1ed9 tr\u00ecnh k\u1ebf to\u00e1n \u2013 thu\u1ebf b\u00e0i b\u1ea3n, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, \u0111\u1eebng ng\u1ea7n ng\u1ea1i trao \u0111\u1ed5i v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network. Ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t r\u1ee7i ro hi\u1ec7n t\u1ea1i v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n giai \u0111o\u1ea1n t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 v\u00e0 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><span style=\"color: #ff0000;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_bi_thanh_tra_kiem_tra_thue_thi_don_vi_dich_vu_co_ho_tro_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. MAN s\u1ebd thay m\u1eb7t doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u00e0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf trong ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u00e3 k\u00fd k\u1ebft, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1t sinh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_gia_re_co_thuc_su_tiet_kiem_chi_phi\"><\/span>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb c\u00f3 th\u1ef1c s\u1ef1 ti\u1ebft ki\u1ec7m chi ph\u00ed?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng h\u1eb3n. M\u1ee9c ph\u00ed qu\u00e1 th\u1ea5p th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi vi\u1ec7c ch\u1ec9 n\u1ed9p t\u1edd khai h\u00ecnh th\u1ee9c, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch ho\u1eb7c thi\u1ebfu t\u01b0 v\u1ea5n k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi kho\u1ea3n truy thu v\u00e0 ti\u1ec1n ph\u1ea1t l\u1edbn h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi chi ph\u00ed d\u1ecbch v\u1ee5 ban \u0111\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_co_chiu_trach_nhiem_khi_phat_sinh_sai_sot_thue_khong\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi ph\u00e1t sinh sai s\u00f3t thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN cam k\u1ebft tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng, bao g\u1ed3m vi\u1ec7c kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu l\u1ed7i ph\u00e1t sinh t\u1eeb ph\u00eda k\u1ebf to\u00e1n. Doanh nghi\u1ec7p n\u00ean \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n n\u00e0y tr\u01b0\u1edbc khi k\u00fd k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_xem_va_kiem_soat_so_lieu_ke_toan_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xem v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u cung c\u1ea5p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 quy\u1ec1n truy c\u1eadp xem s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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M\u1ee9c ph\u00ed qu\u00e1 th\u1ea5p th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi vi\u1ec7c ch\u1ec9 n\u1ed9p t\u1edd khai h\u00ecnh th\u1ee9c, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch ho\u1eb7c thi\u1ebfu t\u01b0 v\u1ea5n k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi kho\u1ea3n truy thu v\u00e0 ti\u1ec1n ph\u1ea1t l\u1edbn h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi chi ph\u00ed d\u1ecbch v\u1ee5 ban \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi ph\u00e1t sinh sai s\u00f3t thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN cam k\u1ebft tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng, bao g\u1ed3m vi\u1ec7c kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu l\u1ed7i ph\u00e1t sinh t\u1eeb ph\u00eda k\u1ebf to\u00e1n. 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Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u cung c\u1ea5p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 quy\u1ec1n truy c\u1eadp xem s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong n\u0103m 2026 \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc b\u01b0\u1edbc ngo\u1eb7t l\u1edbn khi ng\u00e0nh k\u1ebf to\u00e1n Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o k\u1ef7 nguy\u00ean qu\u1ea3n l\u00fd b\u1eb1ng c\u00f4ng ngh\u1ec7 s\u1ed1. T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng Big Data cho ph\u00e9p \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1eddi gian th\u1ef1c, khi\u1ebfn m\u1ecdi ch\u00eanh l\u1ec7ch d\u00f9 r\u1ea5t nh\u1ecf gi\u1eefa \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o r\u1ee7i ro thu\u1ebf. V\u1edbi ch\u1ee7 doanh nghi\u1ec7p, \u00e1p l\u1ef1c kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb chi ph\u00ed duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng cao, m\u00e0 c\u00f2n t\u1eeb n\u1ed7i lo sai quy \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7256,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7254","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\/7254","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7254"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7254\/revisions"}],"predecessor-version":[{"id":7310,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7254\/revisions\/7310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7256"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}