{"id":9116,"date":"2026-07-01T16:55:17","date_gmt":"2026-07-01T09:55:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9116"},"modified":"2026-07-01T16:55:17","modified_gmt":"2026-07-01T09:55:17","slug":"dich-vu-lam-lai-so-sach-ke-toan-quan-8","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/","title":{"rendered":"\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c8\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u30a8\u30e9\u30fc\u3092\u5fb9\u5e95\u7684\u306b\u4fee\u6b63\u3057\u3001\u6587\u66f8\u5316\u30b7\u30b9\u30c6\u30e0\u3092\u5fa9\u5143\u3057\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5236\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u6e05\u7b97\u5f8c\u304a\u3088\u3073\u6c7a\u6e08\u5f8c\u306e\u76e3\u67fb\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u4e2d\u3067\u3001\u6df7\u4e71\u3057\u305f\u4e00\u8cab\u6027\u306e\u306a\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u3092\u91cd\u3044\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u306b\u3055\u3089\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u4fe1\u7528\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u5224\u3092\u8457\u3057\u304f\u640d\u306a\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u8fd1\u306e\u7a0e\u52d9\u76e3\u67fb\u306e\u5b9f\u969b\u306e\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u72ec\u81ea\u306b\u69cb\u7bc9\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u4e0d\u4e00\u81f4\u3001\u307e\u305f\u306f\u6709\u52b9\u306a\u66f8\u985e\u306e\u6b20\u843d\u7387\u306f\u3001\u901a\u5e38\u5168\u4f53\u306e15%\u304b\u308920%\u306b\u53ca\u3076\u3002\u3053\u308c\u306f\u3001\u653f\u4ee4125\/2020\/ND-CP\u304a\u3088\u3073\u653f\u4ee441\/2018\/ND-CP\u306b\u57fa\u3065\u304f\u5de8\u984d\u306e\u7a0e\u91d1\u6ede\u7d0d\u304a\u3088\u3073\u884c\u653f\u7f70\u306b\u76f4\u63a5\u3064\u306a\u304c\u308b\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan\/\"> \u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u65e9\u671f\u304b\u3064\u7dbf\u5bc6\u306a\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6f5c\u5728\u7684\u306a\u8ca1\u52d9\u4e0a\u306e\u300c\u30ae\u30e3\u30c3\u30d7\u300d\u3092\u8fc5\u901f\u306b\u7279\u5b9a\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u73fe\u5730\u8abf\u67fb\u306e\u6c7a\u5b9a\u3092\u4e0b\u3059\u524d\u306b\u3001\u8aa4\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u901f\u3084\u304b\u306b\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u6cd5\u7684\u898f\u5236\u3001\u4f53\u7cfb\u7684\u306a\u5b9f\u65bd\u30d7\u30ed\u30bb\u30b9\u3001\u304a\u3088\u3073\u5b9f\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u5206\u6790\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/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\">\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 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href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Doi_tuong_nao_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\" >\u7b2c8\u5730\u533a\u3067\u306f\u3001\u8ab0\u304c\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Quy_dinh_ve_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_va_thue\" >\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Quy_trinh_trien_khai_dich_vu_lam_lai_so_sach_ke_toan_tai_MAN\" >MAN\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u65bd\u30d7\u30ed\u30bb\u30b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Tiep_nhan_va_kiem_tra_hien_trang_ho_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u3092\u53d7\u3051\u53d6\u308a\u3001\u73fe\u5728\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Ra_soat_chung_tu_hoa_don_va_du_lieu_ke_toan\" >\u4f1a\u8a08\u66f8\u985e\u3001\u8acb\u6c42\u66f8\u3001\u304a\u3088\u3073\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Dieu_chinh_sai_sot_va_hoan_thien_he_thong_so_sach\" >\u8aa4\u308a\u3092\u8a02\u6b63\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u3002<\/a><\/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-lam-lai-so-sach-ke-toan-quan-8\/#Lap_lai_bao_cao_tai_chinh_va_ho_so_lien_quan\" >\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u3092\u4fee\u6b63\u3059\u308b\u3002<\/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-lam-lai-so-sach-ke-toan-quan-8\/#Bang_gia_va_cac_yeu_to_anh_huong_den_gia_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_nam_2026\" >2026\u5e74\u306b\u304a\u3051\u308b\u7b2c8\u5730\u533a\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u8868\u304a\u3088\u3073\u8cbb\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3002<\/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-lam-lai-so-sach-ke-toan-quan-8\/#Cac_yeu_to_anh_huong_den_chi_phi_lam_lai_so_sach_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306e\u66f8\u304d\u63db\u3048\u8cbb\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3002<\/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-lam-lai-so-sach-ke-toan-quan-8\/#Bang_gia_tham_khao_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\" >\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Loi_ich_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_tai_MAN\" >\u7b2c8\u5730\u533a\u3067MAN\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Hoan_thien_ho_so_ke_toan_dung_chuan_phap_luat\" >\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Giam_thieu_rui_ro_khi_quyet_toan_thue\" >\u7a0e\u52d9\u7533\u544a\u6642\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Tiet_kiem_thoi_gian_va_chi_phi_van_hanh\" >\u6642\u9593\u3068\u904b\u7528\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/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-lam-lai-so-sach-ke-toan-quan-8\/#Cac_loi_ke_toan_doanh_nghiep_thuong_gap_can_xu_ly\" >\u4f01\u696d\u304c\u5bfe\u51e6\u3059\u3079\u304d\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3002<\/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-lam-lai-so-sach-ke-toan-quan-8\/#Sai_lech_so_lieu_giua_so_sach_ke_toan_va_bao_cao_thue\" >\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3068\u306e\u9593\u306e\u4e0d\u4e00\u81f4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Thieu_hoa_don_chung_tu_ke_toan_hop_le\" >\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4f1a\u8a08\u66f8\u985e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Hach_toan_sai_doanh_thu_chi_phi_va_cong_no\" >\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u8ca0\u50b5\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9120\" aria-describedby=\"caption-attachment-9120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9120\" class=\"wp-caption-text\">\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u898b\u76f4\u3057\u3001\u6574\u7406\u3001\u6539\u5584\u306f\u3001\u81ea\u767a\u7684\u307e\u305f\u306f\u4e3b\u89b3\u7684\u306a\u6d3b\u52d5\u3067\u306f\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u53b3\u683c\u306b\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7b2c8\u533a\u3067\u4e8b\u696d\u3092\u55b6\u3080\u7d44\u7e54\u3084\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u6d3b\u52d5\u3059\u3079\u3066\u3092\u7d71\u62ec\u3059\u308b\u4e2d\u6838\u7684\u306a\u57fa\u76e4\u306f\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a>.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u3068\u305d\u306e\u95a2\u9023\u901a\u9054\u306f\u3001\u7fa9\u52d9\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002MAN\u306e\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u58eb\u30c1\u30fc\u30e0\u306f\u3001\u7b2c8\u533a\u3067\u4f1a\u8a08\u8a18\u5e33\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u3001\u901a\u9054200\/2014\/TT-BTC\uff08\u5927\u4f01\u696d\u5411\u3051\uff09\u307e\u305f\u306f\u901a\u9054133\/2016\/TT-BTC\uff08\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\uff09\u306b\u57fa\u3065\u3044\u3066\u30c7\u30fc\u30bf\u3092\u6bd4\u8f03\u30fb\u8abf\u6574\u3057\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u306e\u8aa4\u3063\u305f\u9069\u7528\u3084\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u59a5\u5f53\u306a\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u7d50\u679c\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u691c\u67fb\u3001\u78ba\u7acb\u3001\u518d\u69cb\u7bc9\u3092\u898f\u5b9a\u3059\u308b\u4e3b\u8981\u306a\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u691c\u67fb\u3001\u4f5c\u6210\u3001\u518d\u69cb\u7bc9\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u767a\u884c\u6a5f\u95a2<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u8abf\u6574<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u8a18\u9332\u306e\u518d\u69cb\u7bc9\u3078\u306e\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd52015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8b70\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6587\u66f8\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u8abf\u6574\u4ed5\u8a33\u306f\u3001\u6709\u52b9\u306a\u539f\u672c\u66f8\u985e\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8b70\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u3001\u7d0d\u7a0e\u3001\u7a0e\u984d\u67fb\u5b9a\u3001\u304a\u3088\u3073\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u3092\u6574\u7406\u3057\u305f\u5f8c\u306b\u88dc\u8db3\u7684\u306a\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u51e6\u7406\u3001\u632f\u66ff\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u65b9\u6cd5\u3092\u6a19\u6e96\u5316\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306b\u95a2\u9023\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u30a8\u30e9\u30fc\u3092\u7a4d\u6975\u7684\u306b\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a799\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u9054200\u306b\u4ee3\u308f\u308b\u65b0\u3057\u3044\u4f01\u696d\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8200\u53f7\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u4ed5\u8a33\u304a\u3088\u3073\u4ed5\u8a33\u5e33\u3078\u306e\u4fee\u6b63\u304a\u3088\u3073\u8ffd\u52a0\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c8\u533a\u3067\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u88dc\u8db3\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u304a\u3088\u3073\u63d0\u51fa\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u898f\u5b9a\u306b\u3088\u308b\u3068\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u3084\u3001\u9069\u5207\u306a\u8abf\u6574\u4ed5\u8a33\u306a\u3057\u306b\u4f1a\u8a08\u6570\u5024\u3092\u4e0d\u6b63\u306b\u5909\u66f4\u3057\u305f\u5834\u5408\u3001\u9055\u53cd\u306e\u91cd\u5927\u6027\u306b\u5fdc\u3058\u3066200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30892500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u53b3\u3057\u3044\u884c\u653f\u7f70\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\u7b2c8\u5730\u533a\u3067\u306f\u3001\u8ab0\u304c\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u306f\u3001\u5b9f\u969b\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9593\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7b2c8\u5730\u533a\u306e\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u5165\u672d\u80fd\u529b\u306e\u5411\u4e0a\u3001\u6295\u8cc7\u8cc7\u91d1\u3092\u547c\u3073\u8fbc\u3080\u305f\u3081\u306e\u30c7\u30fc\u30bf\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u3042\u308b\u3044\u306f\u5546\u696d\u9280\u884c\u3078\u306e\u878d\u8cc7\u7533\u8acb\u306e\u5b8c\u4e86\u3068\u3044\u3063\u305f\u76ee\u7684\u3067\u3001\u5b9a\u671f\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u3057\u3066\u3001\u7b2c8\u5730\u533a\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u7a4d\u6975\u7684\u306b\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7c3f\u8a18\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u4e8b\u696d\u4f53\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u4ea4\u4ee3\u304c\u983b\u7e41\u3067\u3001\u5f15\u304d\u7d99\u304e\u30d7\u30ed\u30bb\u30b9\u304c\u4e0d\u660e\u78ba\u306a\u4f01\u696d\u3067\u306f\u3001\u539f\u672c\u66f8\u985e\u3084\u8acb\u6c42\u66f8\u306e\u7d1b\u5931\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u6765\u3001\u4f01\u696d\u306f\u4f4e\u30b3\u30b9\u30c8\u3067\u4f4e\u54c1\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u3001\u305d\u3057\u3066\u63d0\u51fa\u3057\u305f\u7a0e\u52d9\u7533\u544a\u66f8\u3068\u306e\u9593\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3066\u3044\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u5275\u696d\u304b\u30893\uff5e5\u5e74\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3066\u3044\u308b\u304c\u3001\u73fe\u5728\u306e\u6587\u66f8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306f\u6975\u3081\u3066\u521d\u6b69\u7684\u3067\u3001\u6574\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a66\u9a13\u524d\u306b\u5e38\u306b\u4e0d\u5b89\u306b\u82db\u307e\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7a4d\u6975\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u63a2\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-ngoai\/\">\u5916\u90e8\u306e\u4f1a\u8a08\u58eb\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5fb9\u5e95\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u30ec\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3059\u308b\u3068\u3044\u3046\u6c7a\u5b9a\u306f\u3001\u5148\u898b\u306e\u660e\u306e\u3042\u308b\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ce2\u660e\u306a\u6295\u8cc7\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_va_thue\"><\/span><b>\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9119\" aria-describedby=\"caption-attachment-9119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham.jpg\" alt=\"D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 v\u00e0 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t n\u1ebfu vi ph\u1ea1m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9119\" class=\"wp-caption-text\">\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u653f\u4ee441\/2018\/ND-CP\u304a\u3088\u3073\u653f\u4ee4125\/2020\/ND-CP\u306b\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6975\u3081\u3066\u53b3\u3057\u3044\u7f70\u5247\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u304c\u610f\u56f3\u7684\u306b\u4e0d\u660e\u77ad\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7dad\u6301\u3057\u305f\u308a\u3001\u9069\u6642\u306b\u305d\u308c\u3092\u6574\u7406\u30fb\u4fee\u6b63\u3057\u306a\u304b\u3063\u305f\u5834\u5408\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u7dad\u6301\u3092\u6020\u3063\u305f\u308a\u3001\u8cc7\u7523\u3084\u8cc7\u672c\u3092\u5e33\u7c3f\u306b\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u30012,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30893,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u4e0d\u4e00\u81f4\u306a\u3069\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u3001500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30891000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u671f\u9593\u5185\u306b\u66f8\u985e\u3084\u4f1a\u8a08\u8a18\u9332\u3092\u7d1b\u5931\u3001\u7f6e\u304d\u5fd8\u308c\u3001\u307e\u305f\u306f\u7834\u640d\u3057\u305f\u5834\u5408\uff1a500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30891000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u91d1\u92ad\u7684\u306a\u7f70\u5247\u306b\u52a0\u3048\u3066\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u91cd\u5927\u306a\u8aa4\u308a\u304c\u3042\u308a\u3001\u5b9f\u969b\u306e\u7d0d\u7a0e\u7fa9\u52d9\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u591a\u304f\u306e\u5834\u5408\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u5927\u304d\u306a\u7d4c\u6e08\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_lam_lai_so_sach_ke_toan_tai_MAN\"><\/span><b>MAN\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u65bd\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9118\" aria-describedby=\"caption-attachment-9118\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9118\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9118\" class=\"wp-caption-text\">\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u65bd\u624b\u9806<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f53\u7cfb\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u6b63\u78ba\u306a\u7c3f\u8a18\u3092\u4fdd\u8a3c\u3057\u3001\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u4f01\u696d\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3057\u307e\u3059\u3002MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u3067\u306f\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u53b3\u683c\u306a\u54c1\u8cea\u7ba1\u7406\u306e\u3082\u3068\u3001\u6bb5\u968e\u7684\u306b\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiep_nhan_va_kiem_tra_hien_trang_ho_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u3092\u53d7\u3051\u53d6\u308a\u3001\u73fe\u5728\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u7d4c\u7406\u30c1\u30fc\u30e0\u306f\u4ee5\u4e0b\u306e\u65e2\u5b58\u306e\u30d3\u30b8\u30cd\u30b9\u30c7\u30fc\u30bf\u3092\u3059\u3079\u3066\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5165\u529b\u8acb\u6c42\u66f8\u3068\u51fa\u529b\u8acb\u6c42\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e4\u3044\u4f1a\u8a08\u8a18\u9332\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u63d0\u51fa\u6e08\u307f\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904e\u53bb\u306e\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u5951\u7d04\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u53d6\u5f15\u8a18\u9332\u3001\u7d66\u4e0e\u660e\u7d30\u66f8\u3001\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u691c\u67fb\u5f8c\u3001\u5c02\u9580\u5bb6\u306f\u6b20\u9665\u3084\u4e0d\u4e00\u81f4\u306e\u7a0b\u5ea6\u3092\u8a55\u4fa1\u3057\u3001\u9069\u5207\u306a\u662f\u6b63\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chung_tu_hoa_don_va_du_lieu_ke_toan\"><\/span><b>\u4f1a\u8a08\u66f8\u985e\u3001\u8acb\u6c42\u66f8\u3001\u304a\u3088\u3073\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4e00\u6b69\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u53ce\u76ca\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u304a\u3088\u3073\u4ed5\u5165\u5148\u304b\u3089\u306e\u8cb7\u639b\u91d1\u3068\u58f2\u639b\u91d1\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u304a\u3088\u3073\u9280\u884c\u53d6\u5f15\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u76ee\u7684\u306f\u3001\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u304c\u8a3c\u62e0\u306b\u3088\u3063\u3066\u5b8c\u5168\u306b\u53cd\u6620\u3055\u308c\u3001\u88cf\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_sai_sot_va_hoan_thien_he_thong_so_sach\"><\/span><b>\u8aa4\u308a\u3092\u8a02\u6b63\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u554f\u984c\u70b9\u3092\u7279\u5b9a\u3057\u305f\u5f8c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9032\u3081\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u8db3\u3057\u3066\u3044\u308b\u30b9\u30ad\u30eb\u3084\u5c02\u9580\u77e5\u8b58\u3092\u8ffd\u52a0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u4fee\u6b63\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u53e3\u5ea7\u306e\u6570\u5024\u3092\u7167\u5408\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u304a\u3088\u3073\u88dc\u52a9\u5143\u5e33\u3092\u5b8c\u6210\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u518d\u69cb\u7bc9\u3057\u3001\u660e\u78ba\u3067\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u3082\u306e\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_lai_bao_cao_tai_chinh_va_ho_so_lien_quan\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u3092\u4fee\u6b63\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u305d\u306e\u30c7\u30fc\u30bf\u3092\u4f7f\u7528\u3057\u3066\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u4f5c\u6210\u307e\u305f\u306f\u8abf\u6574\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u66f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u696d\u7e3e\u5831\u544a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f55\u5e74\u3082\u524d\u306e\u8a18\u9332\u3092\u5fa9\u5143\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6b63\u3057\u3044\u624b\u9806\u306b\u5f93\u3046\u3053\u3068\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u4e2d\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u306f\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306b\u52a0\u3048\u3066\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">\u4f1a\u8a08\u58eb\u3092\u96c7\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3046\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5f53\u793e\u306f\u3001\u4f01\u696d\u304c\u6b63\u78ba\u304b\u3064\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u5b9a\u671f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_va_cac_yeu_to_anh_huong_den_gia_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_nam_2026\"><\/span><b>2026\u5e74\u306b\u304a\u3051\u308b\u7b2c8\u5730\u533a\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u8868\u304a\u3088\u3073\u8cbb\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u4e00\u5f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6599\u91d1\u306f\u3001\u8a18\u9332\u306e\u73fe\u72b6\u3001\u51e6\u7406\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u6570\u3001\u95a2\u4fc2\u3059\u308b\u6587\u66f8\u306e\u6570\u3001\u304a\u3088\u3073\u4f1a\u8a08\u53d6\u5f15\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u306f\u3001\u4f01\u696d\u304c\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u3001\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u898b\u7a4d\u3082\u308a\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_chi_phi_lam_lai_so_sach_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306e\u66f8\u304d\u63db\u3048\u8cbb\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cbb\u7528\u3092\u6c7a\u5b9a\u3059\u308b\u4e3b\u306a\u8981\u56e0\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u4fdd\u6301\u304c\u5fc5\u8981\u306a\u5e74\u6570\uff1a\u4f01\u696d\u304c\u51e6\u7406\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u5e74\u6570\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u3001\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u30c7\u30fc\u30bf\u91cf\u3082\u5897\u52a0\u3057\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u6210\u3055\u308c\u308b\u6587\u66f8\u306e\u6570\uff1a\u591a\u6570\u306e\u58f2\u8cb7\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u5f15\u3001\u307e\u305f\u306f\u8907\u96d1\u306a\u696d\u52d9\u3092\u62b1\u3048\u308b\u4f01\u696d\u306f\u3001\u3088\u308a\u591a\u304f\u306e\u51e6\u7406\u6642\u9593\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u306e\u8aa4\u308a\u306e\u30ec\u30d9\u30eb\uff1a\u30c7\u30fc\u30bf\u306b\u91cd\u5927\u306a\u6b20\u843d\u3084\u4e0d\u6b63\u78ba\u306a\u7b87\u6240\u304c\u3042\u308b\u5834\u5408\u3001\u691c\u8a3c\u3068\u4fee\u6b63\u306b\u5fc5\u8981\u306a\u6642\u9593\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u5206\u91ce\uff1a\u5efa\u8a2d\u696d\u3001\u88fd\u9020\u696d\u3001\u8cbf\u6613\u696d\u306a\u3069\u306e\u5206\u91ce\u306f\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u4f1a\u8a08\u7279\u6027\u3092\u6301\u3064\u305f\u3081\u3001\u500b\u5225\u306e\u624b\u6cd5\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4e88\u7b97\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3084\u3059\u3044\u3088\u3046\u3001MAN\u3067\u306f\u6587\u66f8\u51e6\u7406\u306e\u5404\u6bb5\u968e\u306b\u304a\u3051\u308b\u53c2\u8003\u4fa1\u683c\u8868\u3092\u4ee5\u4e0b\u306b\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u6599\u91d1\u306f\u3001\u5f0a\u793e\u306e\u7d4c\u7406\u30c1\u30fc\u30e0\u304c\u7533\u8acb\u5185\u5bb9\u3092\u7cbe\u67fb\u30fb\u8a55\u4fa1\u3057\u305f\u5f8c\u306b\u8abf\u6574\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7b2c8\u5730\u533a\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7533\u8acb\u72b6\u6cc1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u30b3\u30b9\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u51e6\u7406\u6642\u9593\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a18\u9332\u306f\u4e0d\u5b8c\u5168\u3067\u3042\u308a\u3001\u898b\u76f4\u3057\u3068\u6539\u5584\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 VND\u304b\u3089<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\uff5e7\u65e5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u591a\u6570\u306e\u8aa4\u308a\u304c\u3042\u308a\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000\u304b\u3089<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7\uff5e15\u65e5\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9577\u5e74\u306b\u308f\u305f\u308a\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u518d\u69cb\u7bc9\u3092\u884c\u3063\u3066\u304d\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u5730\u8abf\u67fb\u3092\u884c\u3044\u3001\u8a73\u7d30\u306a\u898b\u7a4d\u3082\u308a\u3092\u3054\u63d0\u793a\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30a4\u30eb\u306e\u72b6\u614b\u306b\u57fa\u3065\u3044\u305f\u5b9f\u969b\u306e\u72b6\u6cc1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u91cd\u8981\u306a\u6ce8\u610f:<\/b> <span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u4fa1\u683c\u8868\u306f\u53c2\u8003\u60c5\u5831\u3067\u3042\u308a\u3001\u73fe\u5728\u306e\u5e02\u5834\u4fa1\u683c\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306a\u898b\u7a4d\u3082\u308a\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001MAN\uff08Master Accountant Network\uff09\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u4fa1\u683c\u306e\u78ba\u8a8d\u3068\u5177\u4f53\u7684\u306a\u898b\u7a4d\u3082\u308a\u4f5c\u6210\u3092\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/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\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_tai_MAN\"><\/span><b>\u7b2c8\u5730\u533a\u3067MAN\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9117\" aria-describedby=\"caption-attachment-9117\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9117\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9117\" class=\"wp-caption-text\">\u7b2c8\u5730\u533a\u3067MAN\u306e\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u7ba1\u7406\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u672a\u89e3\u6c7a\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u306b\u5411\u3051\u305f\u3088\u308a\u5b89\u5b9a\u3057\u305f\u8ca1\u52d9\u7ba1\u7406\u306e\u57fa\u76e4\u3092\u7bc9\u304f\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_ke_toan_dung_chuan_phap_luat\"><\/span><b>\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u306f\u3001\u4f01\u696d\u304c\u6700\u65b0\u306e\u4f1a\u8a08\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u6587\u66f8\u5316\u30b7\u30b9\u30c6\u30e0\u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u898b\u76f4\u3057\u3001\u518d\u69cb\u7bc9\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u5f8c\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u5bb9\u6613\u306b\u78ba\u8a8d\u3001\u7ba1\u7406\u3001\u6d3b\u7528\u3057\u3066\u3001\u4e8b\u696d\u904b\u55b6\u3092\u652f\u63f4\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_khi_quyet_toan_thue\"><\/span><b>\u7a0e\u52d9\u7533\u544a\u6642\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u78ba\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u4f01\u696d\u306b\u6570\u591a\u304f\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c8\u5730\u533a\u306e\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u3088\u308a\u5927\u304d\u306a\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u3001\u77db\u76fe\u70b9\u3092\u691c\u51fa\u3057\u3001\u8aa4\u308a\u3092\u4fee\u6b63\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_thoi_gian_va_chi_phi_van_hanh\"><\/span><b>\u6642\u9593\u3068\u904b\u7528\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4f55\u5343\u3082\u306e\u6587\u66f8\u3092\u624b\u4f5c\u696d\u3067\u78ba\u8a8d\u3059\u308b\u306e\u306b\u591a\u304f\u306e\u6642\u9593\u3092\u8cbb\u3084\u3059\u4ee3\u308f\u308a\u306b\u3001\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u4f1a\u8a08\u8a18\u9332\u306e\u5fa9\u5143\u3068\u5b8c\u6210\u3092\u51e6\u7406\u3059\u308b\u9593\u3001\u4e2d\u6838\u696d\u52d9\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_ke_toan_doanh_nghiep_thuong_gap_can_xu_ly\"><\/span><b>\u4f01\u696d\u304c\u5bfe\u51e6\u3059\u3079\u304d\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c8\u5730\u533a\u306e\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u5b9f\u969b\u306e\u8a18\u9332\u3092\u53d7\u3051\u53d6\u308a\u3001\u78ba\u8a8d\u3059\u308b\u904e\u7a0b\u3067\u3001\u4f1a\u8a08\u5e33\u7c3f\u304c\u4e0d\u5b8c\u5168\u3067\u3042\u3063\u305f\u308a\u3001\u8907\u6570\u306e\u4f1a\u8a08\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u591a\u6570\u306e\u8aa4\u308a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u72b6\u6cc1\u306b\u906d\u9047\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u554f\u984c\u306b\u8fc5\u901f\u306b\u5bfe\u51e6\u3057\u306a\u3044\u3068\u3001\u8ca1\u52d9\u5831\u544a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3001\u304a\u3088\u3073\u7d4c\u55b6\u7ba1\u7406\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u7b2c8\u5730\u533a\u3067\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u4f01\u696d\u304c\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u306e\u4f8b\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_sach_ke_toan_va_bao_cao_thue\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3068\u306e\u9593\u306e\u4e0d\u4e00\u81f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u3082\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306e\u4e00\u3064\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u6570\u5024\u304c\u904e\u53bb\u306b\u63d0\u51fa\u3055\u308c\u305f\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u6570\u5024\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u539f\u56e0\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u53d6\u5f15\u306e\u8a18\u9332\u6f0f\u308c\u3092\u8a18\u9332\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u307e\u305f\u306f\u8ca9\u58f2\u306e\u8acb\u6c42\u66f8\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u52d8\u5b9a\u306e\u5165\u529b\u30df\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u53d6\u5f15\u60c5\u5831\u304c\u5b8c\u5168\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb7\u639b\u91d1\u306e\u5b9a\u671f\u7684\u306a\u7167\u5408\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u8aac\u660e\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u306b\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u3001MAN\u306f\u30c7\u30fc\u30bf\u3092\u6bd4\u8f03\u3057\u3001\u4e0d\u4e00\u81f4\u306e\u539f\u56e0\u3092\u7279\u5b9a\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u9069\u5207\u306a\u8abf\u6574\u6848\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_hoa_don_chung_tu_ke_toan_hop_le\"><\/span><b>\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4f1a\u8a08\u66f8\u985e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u53d6\u5f15\u306e\u5408\u6cd5\u6027\u3092\u8a3c\u660e\u3059\u308b\u306b\u306f\u3001\u66f8\u985e\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5165\u529b\u8acb\u6c42\u66f8\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u5951\u7d04\u306e\u6b20\u5982\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u66f8\u985e\u304c\u4e0d\u5b8c\u5168\u306a\u305f\u3081\u3001\u5165\u624b\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u5831\u544a\u66f8\u306f\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5341\u5206\u306a\u6839\u62e0\u306e\u306a\u3044\u7d4c\u8cbb\u306f\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u4e0a\u306e\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_sai_doanh_thu_chi_phi_va_cong_no\"><\/span><b>\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u8ca0\u50b5\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u3084\u8cbb\u7528\u3092\u8aa4\u3063\u3066\u8a18\u9332\u3059\u308b\u3068\u3001\u4f01\u696d\u306e\u5b9f\u969b\u306e\u696d\u7e3e\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u304c\u8aa4\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a08\u4e0a\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cbb\u7528\u914d\u5206\u304c\u4e0d\u9069\u5207\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u3063\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u304a\u3088\u3073\u4ed5\u5165\u5148\u304b\u3089\u306e\u8cb7\u639b\u91d1\u3068\u58f2\u639b\u91d1\u306e\u8ffd\u8de1\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9577\u671f\u5316\u3059\u308c\u3070\u3001\u4f01\u696d\u306f\u696d\u7e3e\u8a55\u4fa1\u3084\u5065\u5168\u306a\u8ca1\u52d9\u5224\u65ad\u3092\u4e0b\u3059\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u7a0e\u52d9\u7533\u544a\u306b\u7528\u3044\u3089\u308c\u308b\u66f8\u985e\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u72b6\u6cc1\u3092\u7ba1\u7406\u3057\u3001\u6b63\u78ba\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u4e0b\u3059\u305f\u3081\u306e\u57fa\u76e4\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u304c\u4e0d\u5b8c\u5168\u3001\u4e0d\u6b63\u78ba\u3001\u3042\u308b\u3044\u306f\u898f\u5236\u306b\u5f93\u3063\u3066\u66f4\u65b0\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u591a\u304f\u306e\u7a0e\u52d9\u4e0a\u304a\u3088\u3073\u7d4c\u55b6\u4e0a\u306e\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u304c\u7b2c8\u5730\u533a\u3067\u63d0\u4f9b\u3059\u308b\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u6587\u66f8\u3084\u5143\u5e33\u304b\u3089\u8ca1\u52d9\u5831\u544a\u66f8\u306b\u81f3\u308b\u307e\u3067\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u78ba\u8a8d\u3001\u5fa9\u5143\u3001\u5b8c\u6210\u3055\u305b\u308b\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u5c02\u9580\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u4e0a\u306e\u554f\u984c\u3092\u8fc5\u901f\u306b\u89e3\u6c7a\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u8a18\u9332\u306e\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u5e38\u306b\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u306f\u3001\u53e4\u3044\u4f1a\u8a08\u8a18\u9332\u306e\u51e6\u7406\u306b\u52a0\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u901a\u3058\u3066\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u4f1a\u8a08\u696d\u52d9\u3082\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5b89\u5b9a\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7dad\u6301\u3057\u3001\u898f\u5236\u3092\u9075\u5b88\u3067\u304d\u308b\u3088\u3046\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u4e0a\u306e\u30df\u30b9\u304c\u4e8b\u696d\u904b\u55b6\u3084\u958b\u767a\u8a08\u753b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN\u306b\u9023\u7d61\u3059\u308b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u9069\u5207\u306a\u89e3\u6c7a\u7b56\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u3001\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u306a\u898b\u7a4d\u3082\u308a\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ecdn d\u1eb9p tri\u1ec7t \u0111\u1ec3 nh\u1eefng sai s\u00f3t, kh\u00f4i ph\u1ee5c h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Trong b\u1ed1i c\u1ea3nh c\u00e1c c\u01a1 quan Thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 h\u1eadu ki\u1ec3m quy\u1ebft to\u00e1n, m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u1ed9n x\u1ed9n, thi\u1ebfu nh\u1ea5t qu\u00e1n kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, m\u00e0 c\u00f2n l\u00e0m suy gi\u1ea3m nghi\u00eam [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9116","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\/9116","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=9116"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9116\/revisions"}],"predecessor-version":[{"id":9122,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9116\/revisions\/9122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9121"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}