{"id":9393,"date":"2026-07-28T15:29:12","date_gmt":"2026-07-28T08:29:12","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9393"},"modified":"2026-07-28T15:29:12","modified_gmt":"2026-07-28T08:29:12","slug":"dich-vu-ke-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/","title":{"rendered":"\u4f01\u696d\u5411\u3051\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u308f\u305a\u304b100\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u3089\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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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-noi-bo\/#Vi_sao_doanh_nghiep_can_quan_tam_den_dich_vu_ke_toan_noi_bo_ngay_tu_giai_doan_dau\" >\u4f01\u696d\u304c\u5275\u696d\u5f53\u521d\u304b\u3089\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u691c\u8a0e\u3059\u3079\u304d\u7406\u7531\u3068\u306f\uff1f<\/a><\/li><\/ul><\/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-ke-toan-noi-bo\/#Vai_tro_cua_dich_vu_ke_toan_noi_bo_trong_doanh_nghiep\" >\u4f01\u696d\u306b\u304a\u3051\u308b\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u5272\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-ke-toan-noi-bo\/#Kiem_soat_chung_tu_so_sach_theo_dung_che_do_ke_toan_hien_hanh\" 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ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Giam_thieu_rui_ro_phap_ly_va_sai_sot_trong_hach_toan\" >\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Rui_ro_neu_doanh_nghiep_khong_to_chuc_tot_bo_may_ke_toan\" >\u4f01\u696d\u304c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u5207\u306b\u6574\u5099\u3057\u306a\u3044\u5834\u5408\u306b\u751f\u3058\u308b\u30ea\u30b9\u30af\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Bang_gia_tham_khao_dich_vu_ke_toan_noi_bo_nam_2026\" >2026\u5e74\u306b\u304a\u3051\u308b\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868<\/a><\/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-noi-bo\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_uy_tin\" >\u4fe1\u983c\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Doi_ngu_dong_hanh_cung_doanh_nghiep\" >\u30d3\u30b8\u30cd\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30c1\u30fc\u30e0<\/a><\/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-noi-bo\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#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><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-noi-bo\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_noi_bo\" >\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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-noi-bo\/#Dich_vu_ke_toan_noi_bo_phu_hop_voi_loai_hinh_doanh_nghiep_nao\" 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class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Doanh_nghiep_nho_co_bat_buoc_phai_co_ke_toan_truong_khong\" >\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u3092\u7f6e\u304f\u3053\u3068\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Doanh_nghiep_can_chuan_bi_gi_truoc_khi_ban_giao_cong_viec_ke_toan_noi_bo_cho_don_vi_ben_ngoai\" >\u4f01\u696d\u304c\u793e\u5185\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u6a5f\u95a2\u306b\u59d4\u8a17\u3059\u308b\u524d\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/#Su_dung_dich_vu_ke_toan_noi_bo_co_dam_bao_bao_mat_thong_tin_tai_chinh_khong\" >\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u6a5f\u5bc6\u6027\u306f\u4fdd\u8a3c\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_noi_bo_la_gi\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9394\" aria-describedby=\"caption-attachment-9394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9394\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-noi-bo-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9394\" class=\"wp-caption-text\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306b\u3001\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u3001\u4f01\u696d\u304c\u5e38\u8a2d\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u96c7\u7528\u30fb\u7dad\u6301\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u5916\u90e8\u306e\u500b\u4eba\u3001\u90e8\u9580\u3001\u307e\u305f\u306f\u90e8\u7f72\u304c\u4f01\u696d\u5185\u306e\u4f1a\u8a08\u696d\u52d9\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\uff08\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\u30fb\u88dc\u8db3\uff09\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u90e8\u9580\u3068\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u8cac\u4efb\u3092\u8ca0\u3046\u6a5f\u95a2\u3001\u7d44\u7e54\u3001\u304a\u3088\u3073\u4f01\u696d\u3092\u6307\u3057\u3001\u4f1a\u8a08\u58eb\u306f\u5c02\u9580\u8cc7\u683c\u304a\u3088\u3073\u502b\u7406\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u8ca1\u52d9\u90e8\u9580\u306e\u5ef6\u9577\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u3001\u6587\u66f8\u7ba1\u7406\u3001\u304a\u3088\u3073\u5831\u544a\u66f8\u4f5c\u6210\u306b\u76f4\u63a5\u53c2\u52a0\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u305d\u306e\u4ed6\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u4e8b\u696d\u306e\u65e5\u5e38\u696d\u52d9\u3068\u306e\u7d71\u5408\u30ec\u30d9\u30eb\u306b\u3042\u308b\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u901a\u5e38\u3001\u7d0d\u7a0e\u7533\u544a\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u304c\u3001\u3088\u308a\u5305\u62ec\u7684\u3067\u3042\u308a\u3001\u65e5\u3005\u306e\u53d6\u5f15\u306e\u8a18\u9332\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7ba1\u7406\u304b\u3089\u3001\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u6d3b\u52d5\u306e\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u3053\u3068\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_to_chuc_bo_may_ke_toan_noi_bo\"><\/span><b>\u5185\u90e8\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u7d44\u7e54\u5316\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u306e\u65bd\u884c\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4174\/2016\/ND-CP\u306f\u3001\u4f1a\u8a08\u58eb\u304a\u3088\u3073\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u57fa\u6e96\u3068\u6761\u4ef6\u3001\u306a\u3089\u3073\u306b\u4f1a\u8a08\u90e8\u9580\u304c\u7d44\u7e54\u69cb\u9020\u3092\u7d44\u7e54\u3059\u308b\u969b\u306e\u8cac\u4efb\u3092\u975e\u5e38\u306b\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u52b9\u7387\u7684\u304b\u3064\u6cd5\u7684\u8981\u4ef6\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u305f\u5185\u90e8\u4f1a\u8a08\u7d44\u7e54\u30e2\u30c7\u30eb\u3092\u78ba\u7acb\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u65b0\u8208\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5236\u306b\u5bfe\u3059\u308b\u7406\u89e3\u4e0d\u8db3\u304b\u3089\u3001\u8cc7\u683c\u306e\u306a\u3044\u4eba\u6750\u3092\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u4efb\u547d\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304a\u3088\u3073\u627f\u8a8d\u6642\u306b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u8ca0\u3046\u4e8b\u614b\u3092\u62db\u3044\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_dich_vu_ke_toan_noi_bo_ngay_tu_giai_doan_dau\"><\/span><b>\u4f01\u696d\u304c\u5275\u696d\u5f53\u521d\u304b\u3089\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u691c\u8a0e\u3059\u3079\u304d\u7406\u7531\u3068\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u7dad\u6301\u3001\u66f8\u985e\u306e\u4fdd\u7ba1\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u9069\u5207\u306a\u6e96\u5099\u3092\u6020\u308b\u3068\u3001\u66f8\u985e\u306e\u4e0d\u5099\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u8aa4\u308a\u3068\u3044\u3063\u305f\u4e8b\u614b\u306b\u9665\u308a\u3084\u3059\u304f\u3001\u5f8c\u3005\u306e\u7a0e\u52d9\u51e6\u7406\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u521d\u671f\u6bb5\u968e\u304b\u3089\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5f37\u56fa\u306a\u4f1a\u8a08\u8a18\u9332\u306e\u57fa\u76e4\u3092\u69cb\u7bc9\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9593\u3067\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_dich_vu_ke_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u5272\u3002<\/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\u306f\u5358\u306a\u308b\u7c3f\u8a18\u696d\u52d9\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u304c\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3001\u7d4c\u55b6\u3092\u652f\u63f4\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u3053\u306e\u5f79\u5272\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u306e\u5074\u9762\u3067\u8868\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;\">2015\u5e74\u4f1a\u8a08\u6cd5\uff08\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u306e\u6d41\u308c\u3001\u8acb\u6c42\u66f8\u3001\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u9663\u304c\u7d4c\u55b6\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u3092\u652f\u63f4\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u884c\u898f\u5236\u306b\u57fa\u3065\u304f\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_chung_tu_so_sach_theo_dung_che_do_ke_toan_hien_hanh\"><\/span><b>\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u6587\u66f8\u304a\u3088\u3073\u8a18\u9332\u3092\u7ba1\u7406\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4e3b\u8981\u306a\u696d\u52d9\u306e\u4e00\u3064\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u3092\u898f\u5b9a\u3059\u308b\u901a\u905499\/2025\/TT-BTC\u306b\u5f93\u3063\u3066\u3001\u4f01\u696d\u306e\u3059\u3079\u3066\u306e\u6587\u66f8\u304a\u3088\u3073\u8a18\u9332\u304c\u6b63\u3057\u304f\u4f5c\u6210\u304a\u3088\u3073\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u4f1a\u8a08\u6163\u884c\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u5831\u544a\u306e\u8aa4\u308a\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u80fd\u529b\u8a55\u4fa1\u3092\u5fc5\u8981\u3068\u3059\u308b\u76e3\u67fb\u4eba\u3001\u9280\u884c\u3001\u307e\u305f\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u5354\u529b\u3082\u4fc3\u9032\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u4f5c\u696d\u3092\u62c5\u5f53\u3059\u308b\u30c1\u30fc\u30e0\u306f\u7ba1\u7406\u8cac\u4efb\u3082\u8ca0\u3044\u3001 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-theo-nghi-dinh-254\/\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/span><\/a><span style=\"font-weight: 400;\"> \u767a\u751f\u3059\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_tuan_thu_nghia_vu_thue_va_Bao_cao_tai_chinh\"><\/span><b>\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u652f\u63f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u4e26\u884c\u3057\u3066\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u7279\u306b\u30012026\u5e747\u67081\u65e5\u304b\u3089\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u6539\u6b63\u3092\u542b\u30802025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u304c\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u901f\u3084\u304b\u306b\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b\u305f\u3081\u3001\u4e0d\u5fc5\u8981\u306a\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u53e4\u3044\u898f\u5236\u306e\u9069\u7528\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_hang_muc_chinh_trong_dich_vu_ke_toan_noi_bo\"><\/span><b>\u5185\u90e8\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4e3b\u8981\u69cb\u6210\u8981\u7d20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u696d\u52d9\u7bc4\u56f2\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u822c\u7684\u306b\u3001\u5305\u62ec\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7c3f\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u306f\u3001\u4f1a\u8a08\u539f\u5247\u306b\u5f93\u3063\u3066\u3001\u5b8c\u5168\u304b\u3064\u901f\u3084\u304b\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5165\u529b\u30fb\u51fa\u529b\u6587\u66f8\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u66f8\u985e\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u6709\u52b9\u6027\u3068\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u671f\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u7a0e\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u6708\u6b21\u3001\u56db\u534a\u671f\u3001\u5e74\u6b21\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7ba1\u7406\u6a5f\u95a2\u306b\u671f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5185\u90e8\u7d71\u5236\u624b\u7d9a\u304d\u306e\u78ba\u7acb\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\uff1a<\/b><span style=\"font-weight: 400;\"> \u696d\u52d9\u4e2d\u306e\u30a8\u30e9\u30fc\u3084\u4e0d\u6b63\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u691c\u8a3c\u304a\u3088\u3073\u7167\u5408\u306e\u624b\u9806\u3092\u78ba\u7acb\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u62c5\u5f53\u8005\u5411\u3051\u306e\u7814\u4fee\u304a\u3088\u3073\u624b\u9806\u306e\u6a19\u6e96\u5316\uff1a<\/b><span style=\"font-weight: 400;\"> \u793e\u5185\u30c1\u30fc\u30e0\u306b\u5bfe\u3057\u3001\u7c3f\u8a18\u30b7\u30b9\u30c6\u30e0\u3092\u9996\u5c3e\u4e00\u8cab\u3057\u3066\u4f53\u7cfb\u7684\u306b\u904b\u7528\u3059\u308b\u65b9\u6cd5\u3092\u6307\u5c0e\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u3088\u3046\u306b\u696d\u52d9\u9805\u76ee\u304c\u660e\u78ba\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u9650\u3089\u308c\u305f\u793e\u5185\u30ea\u30bd\u30fc\u30b9\u3067\u5168\u3066\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u5b9f\u969b\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u5bb9\u6613\u306b\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_ke_toan_noi_bo_voi_cac_mo_hinh_ke_toan_khac\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u305d\u306e\u4ed6\u306e\u4f1a\u8a08\u30e2\u30c7\u30eb\u3092\u533a\u5225\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9395\" aria-describedby=\"caption-attachment-9395\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9395\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac.jpg\" alt=\"Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c m\u00f4 h\u00ecnh k\u1ebf to\u00e1n kh\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-dich-vu-ke-toan-noi-bo-voi-cac-mo-hinh-ke-toan-khac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9395\" class=\"wp-caption-text\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u305d\u306e\u4ed6\u306e\u4f1a\u8a08\u30e2\u30c7\u30eb\u3092\u533a\u5225\u3059\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4eca\u65e5\u306e\u5e02\u5834\u3067\u306f\u3001\u4f01\u696d\u306f\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u69cb\u7bc9\u3059\u308b\u304b\u3001 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/span><\/a><span style=\"font-weight: 400;\"> \u3042\u308b\u3044\u306f\u3001\u4f01\u696d\u306f\u5916\u90e8\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3084\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u30022015\u5e74\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6cd5\u306b\u3088\u308c\u3070\u3001\u3053\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d44\u7e54\u306f\u3001\u4f01\u696d\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u524d\u306b\u3001\u4eba\u6750\u3084\u5c02\u9580\u8cc7\u683c\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u81ea\u793e\u3067\u7d4c\u7406\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\u3001\u9ad8\u3044\u30ec\u30d9\u30eb\u306e\u7ba1\u7406\u304c\u53ef\u80fd\u306b\u306a\u308b\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eba\u54e1\u3084\u8a2d\u5099\u306e\u7dad\u6301\u306b\u6bd4\u8f03\u7684\u9ad8\u3044\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u7279\u306b\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u56f0\u96e3\u3067\u3059\u3002\u4e00\u65b9\u3001\u5c02\u9580\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7d4c\u7406\u696d\u52d9\u306b\u5bfe\u3059\u308b\u7ba1\u7406\u30ec\u30d9\u30eb\u3092\u6bd4\u8f03\u7684\u9ad8\u304f\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u793e\u5185\u7d44\u7e54\u306b\u6bd4\u3079\u3066\u904b\u55b6\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u3053\u306e\u30e2\u30c7\u30eb\u306f\u3088\u308a\u5305\u62ec\u7684\u3067\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u5185\u306e\u8ca1\u52d9\u7ba1\u7406\u5168\u822c\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_su_dung_dich_vu_ke_toan_chuyen_nghiep\"><\/span><b>\u4f01\u696d\u304c\u30d7\u30ed\u306e\u4f1a\u8a08\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_9396\" aria-describedby=\"caption-attachment-9396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9396\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep.jpg\" alt=\"L\u1ee3i \u00edch khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-doanh-nghiep-su-dung-dich-vu-ke-toan-noi-bo-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9396\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u5c02\u9580\u7684\u306a\u793e\u5185\u4f1a\u8a08\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;\">\u4fe1\u983c\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u52b9\u7387\u306e\u5411\u4e0a\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u3082\u3001\u591a\u304f\u306e\u5b9f\u8cea\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_van_hanh\"><\/span><b>\u904b\u7528\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u30b9\u30bf\u30c3\u30d5\u3001\u8a2d\u5099\u3001\u7814\u4fee\u8cbb\u7528\u3092\u4f34\u3046\u5927\u898f\u6a21\u306a\u7d4c\u7406\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u3001MAN\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6708\u3005\u306e\u56fa\u5b9a\u8cbb\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u793e\u5185\u7d4c\u7406\u30c1\u30fc\u30e0\u5168\u4f53\u306e\u7d66\u4e0e\u3001\u4fdd\u967a\u3001\u798f\u5229\u539a\u751f\u8cbb\u3092\u8ca0\u62c5\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u5b9f\u969b\u306e\u696d\u52d9\u91cf\u306b\u5fdc\u3058\u305f\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6599\u91d1\u306e\u307f\u3092\u652f\u6255\u3048\u3070\u3088\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_phap_ly_va_sai_sot_trong_hach_toan\"><\/span><b>\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u3067\u3053\u306e\u696d\u52d9\u3092\u62c5\u5f53\u3059\u308b\u30c1\u30fc\u30e0\u306f\u3001\u901a\u5e38\u3001\u591a\u69d8\u306a\u696d\u7a2e\u306e\u4f01\u696d\u3068\u306e\u53d6\u5f15\u7d4c\u9a13\u304c\u8c4a\u5bcc\u3067\u3042\u308a\u3001\u7d4c\u9a13\u306e\u6d45\u3044\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u306b\u6bd4\u3079\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3092\u8fc5\u901f\u306b\u767a\u898b\u3057\u5bfe\u51e6\u3059\u308b\u80fd\u529b\u304c\u9ad8\u3044\u3002\u3053\u308c\u306f\u3001\u653f\u4ee4132\/2026\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4f1a\u8a08\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306e\u898f\u5236\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_doanh_nghiep_khong_to_chuc_tot_bo_may_ke_toan\"><\/span><b>\u4f01\u696d\u304c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u5207\u306b\u6574\u5099\u3057\u306a\u3044\u5834\u5408\u306b\u751f\u3058\u308b\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u9069\u5207\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u3044\u304f\u3064\u304b\u306e\u91cd\u5927\u306a\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u3067\u3082\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001\u7ba1\u7406\u4e0a\u306e\u30ea\u30b9\u30af\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;\">\u653f\u4ee441\/2018\/ND-CP\uff08\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3055\u308c\u30012026\u5e745\u670821\u65e5\u304b\u3089\u65bd\u884c\uff09\u306b\u3088\u308c\u3070\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u66f8\u985e\u3092\u4e0d\u9069\u5207\u306b\u4f5c\u6210\u3057\u305f\u308a\u3001\u53d6\u5f15\u3092\u8aa4\u3063\u3066\u8a18\u9332\u3057\u305f\u308a\u3059\u308b\u306a\u3069\u3001\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306f\u3001\u5177\u4f53\u7684\u306a\u9055\u53cd\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u76f8\u5fdc\u306e\u7f70\u91d1\u3092\u4f34\u3046\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c13\u6761\u306f\u3001\u4f1a\u8a08\u6d3b\u52d5\u306b\u304a\u3051\u308b\u7981\u6b62\u884c\u70ba\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u306f\u4f1a\u8a08\u66f8\u985e\u306e\u507d\u9020\u3001\u865a\u507d\u8868\u793a\u3001\u6539\u3056\u3093\u3001\u304a\u3088\u3073\u6545\u610f\u306b\u865a\u507d\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u307e\u305f\u306f\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u4f01\u696d\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u3068\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8a55\u5224\u306b\u3082\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3084\u66f8\u985e\u306f\u3001\u7279\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u5b9a\u671f\u691c\u67fb\u3084\u629c\u304d\u6253\u3061\u691c\u67fb\u306e\u969b\u306b\u3001\u7d0d\u7a0e\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u56f0\u96e3\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_noi_bo_nam_2026\"><\/span><b>2026\u5e74\u306b\u304a\u3051\u308b\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u793e\u306f\u4f01\u696d\u3068\u306e\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u91cd\u8996\u3057\u3066\u304a\u308a\u3001\u5404\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3054\u3068\u306b\u7af6\u4e89\u529b\u304c\u3042\u308a\u900f\u660e\u6027\u306e\u9ad8\u3044\u6599\u91d1\u4f53\u7cfb\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5354\u696d\u671f\u9593\u4e2d\u306b\u96a0\u308c\u305f\u8cbb\u7528\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3066\u3044\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;\">2026\u5e74\u306b\u304a\u3051\u308b\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u7528\u5bfe\u8c61<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6708\u9593\u306e\u6587\u66f8\u6570<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d39\u4ecb\u6599\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u6708\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30fc\u30b7\u30c3\u30af\u30d1\u30c3\u30b1\u30fc\u30b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u3067\u3001\u307e\u3060\u53d6\u5f15\u4ef6\u6570\u306f\u591a\u304f\u306a\u3044\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\u4ef6\u672a\u6e80\u306e\u6587\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6a19\u6e96\u30d1\u30c3\u30b1\u30fc\u30b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306f\u5b89\u5b9a\u7684\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\uff5e100\u4ef6\u306e\u6587\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30c9\u30d0\u30f3\u30b9\u30c9\u30d1\u30c3\u30b1\u30fc\u30b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u652f\u5e97\u3092\u6301\u3064\u3001\u3042\u308b\u3044\u306f\u8907\u96d1\u306a\u4e8b\u696d\u904b\u55b6\u3092\u884c\u3046\u4e2d\u898f\u6a21\u4f01\u696d\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uff5e300\u6587\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u4f01\u696d\u306f\u3001\u7d44\u7e54\u5185\u306b\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u307e\u305f\u306f\u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u3092\u914d\u7f6e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\u4ee5\u4e0a\u306e\u6587\u66f8\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u304a\u898b\u7a4d\u3082\u308a\u306f\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0a\u8a18\u306e\u4fa1\u683c\u8868\u306f\u53c2\u8003\u4fa1\u683c\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306a\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u5404\u4f01\u696d\u306e\u4e88\u7b97\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u8abf\u6574\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u7af6\u4e89\u529b\u306e\u3042\u308b\u4fa1\u683c\u8a2d\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u3002\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u3001\u696d\u52d9\u91cf\u3001\u696d\u754c\u7279\u6027\u3001\u4eba\u54e1\u914d\u7f6e\u8981\u4ef6\u306a\u3069\u3092\u8abf\u67fb\u3057\u305f\u4e0a\u3067\u6c7a\u5b9a\u3044\u305f\u3057\u307e\u3059\u3002\u8a73\u7d30\u306a\u898b\u7a4d\u3082\u308a\u3084\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u5408\u308f\u305b\u305f\u7279\u5225\u30aa\u30d5\u30a1\u30fc\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u76f4\u63a5\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><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><\/span><\/p>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u306e\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u524d\u306b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u57fa\u6e96\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30c1\u30fc\u30e0\uff1a<\/b><span style=\"font-weight: 400;\"> \u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6709\u3057\u30012015\u5e74\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u305d\u306e\u6700\u65b0\u306e\u6539\u6b63\u4e8b\u9805\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u900f\u660e\u306a\u4f5c\u696d\u30d7\u30ed\u30bb\u30b9:<\/b><span style=\"font-weight: 400;\"> \u660e\u78ba\u306a\u696d\u52d9\u5f15\u304d\u7d99\u304e\u30b7\u30b9\u30c6\u30e0\u3068\u5b9a\u671f\u7684\u306a\u5831\u544a\u4f53\u5236\u304c\u3042\u308c\u3070\u3001\u4f01\u696d\u306f\u9032\u6357\u72b6\u6cc1\u3092\u5bb9\u6613\u306b\u628a\u63e1\u3067\u304d\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3078\u306e\u53d6\u308a\u7d44\u307f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5354\u696d\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3057\u3066\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u53ef\u80fd\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> \u79c1\u305f\u3061\u306f\u3001\u4e8b\u696d\u306e\u767a\u5c55\u3068\u62e1\u5927\u306e\u5404\u6bb5\u968e\u306b\u5408\u308f\u305b\u3066\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u67d4\u8edf\u306a\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u7684\u6587\u66f8\u306f\u5e38\u306b\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u3002<\/b><span style=\"font-weight: 400;\"> \u6b63\u78ba\u306a\u52a9\u8a00\u3092\u63d0\u4f9b\u3057\u3001\u65e2\u306b\u52b9\u529b\u3092\u5931\u3063\u305f\u898f\u5236\u3092\u9069\u7528\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u65b0\u3057\u3044\u6cd5\u5f8b\u3001\u653f\u4ee4\u3001\u901a\u9054\u3092\u5b9a\u671f\u7684\u306b\u76e3\u8996\u3057\u3001\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u57fa\u6e96\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3059\u90e8\u9580\u304c\u3042\u308c\u3070\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u8a18\u9332\u306e\u6b63\u78ba\u6027\u3084\u5408\u6cd5\u6027\u3092\u5fc3\u914d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u4e2d\u6838\u696d\u52d9\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_ngu_dong_hanh_cung_doanh_nghiep\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30c1\u30fc\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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\u306f\u300130\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a500\u793e\u4ee5\u4e0a\u306e\u4f01\u696d\u3092\u7a0e\u52d9\u30fb\u4f1a\u8a08\u9762\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u3092\u6301\u3061\u3001\u66f8\u985e\u51e6\u7406\u3084\u5404\u7a2e\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9023\u643a\u306b\u304a\u3044\u3066\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u84c4\u7a4d\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001MAN\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u3042\u3089\u3086\u308b\u793e\u5185\u4f1a\u8a08\u696d\u52d9\u3092\u8fc5\u901f\u304b\u3064\u52b9\u7387\u7684\u306b\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4f01\u696d\u306f\u5019\u88dc\u8005\u306e\u7814\u4fee\u3001\u4f1a\u8a08\u58eb\u3078\u306e\u696d\u52d9\u7406\u89e3\u306e\u4fc3\u9032\u3001\u653f\u5e9c\u6a5f\u95a2\u3084\u898f\u5236\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13\u306e\u7fd2\u5f97\u306b\u904e\u5270\u306a\u6642\u9593\u3092\u8cbb\u3084\u3059\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u307e\u3060\u7d4c\u9a13\u306e\u6d45\u3044\u65b0\u5352\u306e\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u51e6\u7406\u306b\u304a\u3051\u308b\u30df\u30b9\u306f\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001MAN\uff08Master Accountant Network\uff09\u30c1\u30fc\u30e0\u304c\u62c5\u5f53\u3059\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u3001MAN\u304c\u5e38\u306b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\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;\">\u3057\u304b\u3057\u3001\u5916\u90e8\u306e\u4f1a\u8a08\u58eb\u3092\u5229\u7528\u3059\u308b\u3088\u308a\u3082\u3001\u793e\u5185\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u65b9\u304c\u826f\u3044\u9078\u629e\u80a2\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u307e\u305f\u3001\u4e8b\u696d\u898f\u6a21\u3001\u9577\u671f\u76ee\u6a19\u3001\u5404\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u6700\u9069\u306a\u9078\u629e\u3092\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306fMAN\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5305\u62ec\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u6599\u91d1\u30d7\u30e9\u30f3\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30b3\u30b9\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308a\u3001\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_noi_bo\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_noi_bo_phu_hop_voi_loai_hinh_doanh_nghiep_nao\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u7a2e\u985e\u306e\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3001\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u6301\u305f\u306a\u3044\u65b0\u8a2d\u4f01\u696d\u3001\u307e\u305f\u306f\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u904b\u55b6\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u305f\u3044\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_noi_bo_khac_gi_voi_dich_vu_ke_toan_thue\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u3068\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u901a\u5e38\u30012025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3088\u308a\u5305\u62ec\u7684\u3067\u3001\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u3001\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u306e\u958b\u767a\u3001\u7d4c\u55b6\u5831\u544a\u652f\u63f4\u306a\u3069\u3092\u7db2\u7f85\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u672c\u683c\u7684\u306a\u793e\u5185\u4f1a\u8a08\u90e8\u9580\u3092\u64c1\u3057\u3066\u3044\u308b\u304b\u306e\u3088\u3046\u306b\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_dich_vu_ke_toan_noi_bo_duoc_tinh_nhu_the_nao\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u7528\u3059\u308b\u969b\u306e\u8cbb\u7528\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cbb\u7528\u306f\u901a\u5e38\u3001\u696d\u52d9\u91cf\u3001\u6708\u9593\u4f5c\u6210\u6587\u66f8\u6570\u3001\u304a\u3088\u3073\u4f01\u696d\u304c\u5fc5\u8981\u3068\u3059\u308b\u696d\u52d9\u7bc4\u56f2\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u4fa1\u683c\u3060\u3051\u3092\u6bd4\u8f03\u3057\u3066\u54c1\u8cea\u3084\u6cd5\u7684\u8cac\u4efb\u306e\u30ec\u30d9\u30eb\u3092\u8efd\u8996\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3068\u76f4\u63a5\u9023\u7d61\u3092\u53d6\u308a\u3001\u5b9f\u969b\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u898b\u7a4d\u3082\u308a\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_bat_buoc_phai_co_ke_toan_truong_khong\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u3092\u7f6e\u304f\u3053\u3068\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4174\/2016\/ND-CP\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u90e8\u9580\u306e\u898f\u6a21\u3084\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u3001\u4f01\u696d\u306f\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u4ee3\u308f\u308a\u306b\u4f1a\u8a08\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3092\u4efb\u547d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u90e8\u9580\u306b\u9069\u7528\u3055\u308c\u308b\u8981\u4ef6\u3092\u5177\u4f53\u7684\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_truoc_khi_ban_giao_cong_viec_ke_toan_noi_bo_cho_don_vi_ben_ngoai\"><\/span><b>\u4f01\u696d\u304c\u793e\u5185\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u6a5f\u95a2\u306b\u59d4\u8a17\u3059\u308b\u524d\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3001\u904e\u53bb\u306e\u4f1a\u8a08\u8a18\u9332\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3001\u672a\u51e6\u7406\u306e\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306b\u95a2\u3059\u308b\u60c5\u5831\u3001\u304a\u3088\u3073\u73fe\u5728\u306e\u4eba\u54e1\u69cb\u6210\u306e\u6982\u8981\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u304b\u3089\u660e\u78ba\u304b\u3064\u5305\u62ec\u7684\u306a\u5f15\u304d\u7d99\u304e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u73fe\u72b6\u3092\u8fc5\u901f\u306b\u628a\u63e1\u3057\u3001\u79fb\u884c\u671f\u9593\u4e2d\u306e\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_ke_toan_noi_bo_co_dam_bao_bao_mat_thong_tin_tai_chinh_khong\"><\/span><b>\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u6a5f\u5bc6\u6027\u306f\u4fdd\u8a3c\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u793e\u5185\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u306f\u901a\u5e38\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u304c\u6f0f\u6d29\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\uff08NDA\uff09\u3084\u5b89\u5168\u306a\u30c7\u30fc\u30bf\u4fdd\u7ba1\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u3001\u660e\u78ba\u306a\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u01b0u ti\u00ean khi c\u00e2n \u0111\u1ed1i gi\u1eefa b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15), n\u1ebfu b\u1ed9 m\u00e1y k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP), c\u00f9ng nhi\u1ec1u r\u1ee7i ro v\u1ec1 s\u1ed5 s\u00e1ch khi quy\u1ebft to\u00e1n thu\u1ebf. 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