{"id":9501,"date":"2026-08-05T09:54:01","date_gmt":"2026-08-05T02:54:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9501"},"modified":"2026-08-05T09:54:01","modified_gmt":"2026-08-05T02:54:01","slug":"thue-dich-vu-ke-toan-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/","title":{"rendered":"\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u306e\u306f\u826f\u3044\u8003\u3048\u3067\u3057\u3087\u3046\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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>2026\u5e74\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\" >\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u9069\u7528\u3084\u8acb\u6c42\u66f8\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3082\u305f\u3089\u3059\u73fe\u5b9f\u7684\u306a\u30ea\u30b9\u30af\u3092\u793a\u3059\u4e8b\u4f8b\u7814\u7a76\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Cau_hoi_thuong_gap_ve_thue_dich_vu_ke_toan_ngoai\" >\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\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-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\" >\u3069\u306e\u3088\u3046\u306a\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u3079\u304d\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-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\" >\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u5185\u4f1a\u8a08\u696d\u52d9\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u3053\u3068\u306f\u53ef\u80fd\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\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\" >\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u304c\u5fc5\u8981\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-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\" >\u5916\u90e8\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u767a\u751f\u3057\u305f\u8aa4\u308a\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/#Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\" >\u4fe1\u983c\u3067\u304d\u308b\u5916\u90e8\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\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=\"Thue_dich_ke_toan_ngoai_la_gi\"><\/span><b>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3055\u308c\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u306f\u3001\u4f01\u696d\u304c\u81ea\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u3092\u7d44\u7e54\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5c02\u9580\u306e\u7d44\u7e54\u3084\u56e3\u4f53\u306b\u59d4\u8a17\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u4f01\u696d\u304c\u5916\u90e8\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u8cc7\u683c\u306e\u3042\u308b\u4f1a\u8a08\u58eb\u3092\u64c1\u3059\u308b\u3001\u6cd5\u7684\u306b\u767b\u9332\u3055\u308c\u305f\u7d44\u7e54\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_ly_doanh_nghiep_can_biet_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u969b\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6cd5\u7684\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u30b3\u30b9\u30c8\u3084\u696d\u52d9\u7bc4\u56f2\u3060\u3051\u3067\u306a\u304f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u6cd5\u4ee4\u3092\u3069\u306e\u7a0b\u5ea6\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3082\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u5b9f\u65bd\u6761\u4ef6\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001\u305d\u306e\u4ed6\u306e\u95a2\u9023\u8981\u56e0\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\"><span style=\"font-weight: 400;\">t<strong><span style=\"color: #0000ff;\">\u56de\u89a7\u6587\u66f899\u53f7\u306b\u57fa\u3065\u304f\u8f38\u51fa\u8acb\u6c42\u66f8\u306e\u70ba\u66ff\u30ec\u30fc\u30c8<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u3084\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306f\u3001\u4f01\u696d\u304c\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u5b9a\u3057\u3001\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u4e3b\u8981\u306a\u6cd5\u7684\u898f\u5236\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Nghi_dinh_1742016ND-CP\"><\/span><b>\u653f\u4ee4174\/2016\/ND-CP\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u306e\u5b9f\u65bd\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u8a73\u8ff0\u3057\u305f\u653f\u4ee4174\/2016\/ND-CP\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u958b\u696d\u4f1a\u8a08\u58eb\u306e\u6700\u4f4e\u4eba\u6570\u3001\u95a2\u9023\u3059\u308b\u8cc7\u672c\u62e0\u51fa\u6bd4\u7387\u306a\u3069\u3001\u7d44\u7e54\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u3092\u8a31\u53ef\u3055\u308c\u308b\u6761\u4ef6\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u5c06\u6765\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u6cd5\u7684\u5730\u4f4d\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u6700\u521d\u306b\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u4e8b\u9805\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_va_nguyen_tac_ap_dung_ty_gia\"><\/span><b>\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\uff1a\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u304a\u3088\u3073\u70ba\u66ff\u30ec\u30fc\u30c8\u9069\u7528\u539f\u5247\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u901a\u905499\/2025\/TT-BTC\u306f\u3001\u901a\u9054200\/2014\/TT-BTC\u306b\u6b63\u5f0f\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u898f\u5b9a\u304c\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u6539\u6b63\u70b9\u306e1\u3064\u3067\u3059\u3002\u901a\u9054413\u300c\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u300d\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u901a\u9054\u306f2\u7a2e\u985e\u306e\u4e3b\u8981\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u53d6\u5f15\u70ba\u66ff\u30ec\u30fc\u30c8\uff08\u5546\u696d\u9280\u884c\u306e\u5e73\u5747\u58f2\u8cb7\u632f\u66ff\u30ec\u30fc\u30c8\u3001\u307e\u305f\u306f\u5dee\u984d\u304c\u00b11%\u3092\u8d85\u3048\u306a\u3044\u8fd1\u4f3c\u30ec\u30fc\u30c8\uff09\u3068\u5e33\u7c3f\u70ba\u66ff\u30ec\u30fc\u30c8\uff08\u5b9f\u969b\u306e\u7279\u5b9a\u5e33\u7c3f\u70ba\u66ff\u30ec\u30fc\u30c8\u307e\u305f\u306f\u52a0\u91cd\u5e73\u5747\u5e33\u7c3f\u70ba\u66ff\u30ec\u30fc\u30c8\uff09\u3067\u3059\u3002\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u7528\u539f\u5247\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3082\u5206\u985e\u3055\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;\">\u5916\u8ca8\u306e\u58f2\u8cb7\u306b\u304a\u3044\u3066\u306f\u3001\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u969b\u306b\u306f\u3001\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u308f\u308a\u306b\u3001\u5916\u8ca8\u5efa\u3066\u306e\u91d1\u92ad\u9805\u76ee\u306e\u6b8b\u9ad8\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u4f01\u696d\u306f\u70ba\u66ff\u30ec\u30fc\u30c8\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u66f8\u9762\u306b\u3088\u308b\u65b9\u91dd\u3092\u4f1a\u8a08\u65b9\u91dd\u306e\u4e00\u90e8\u3068\u3057\u3066\u6b63\u5f0f\u306b\u7b56\u5b9a\u3057\u3001\u305d\u308c\u3092\u671f\u9593\u3092\u901a\u3058\u3066\u4e00\u8cab\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_quy_dinh_thoi_diem_xuat_hoa_don\"><\/span><b>\u653f\u4ee4254\/2026\/ND-CP\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u898f\u5b9a\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;\">2026\u5e746\u670830\u65e5\u3001\u653f\u5e9c\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u3092\u898f\u5236\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u3092\u767a\u5e03\u3057\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u653f\u4ee4123\/2020\/ND-CP\u304a\u3088\u3073\u653f\u4ee470\/2025\/ND-CP\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u653f\u4ee4\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c108\/2025\/QH15\u53f7\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u540c\u6cd5\u7b2c9\u6761\u3067\u306f\u3001\u7269\u54c1\u306e\u8ca9\u58f2\u3084\u4e00\u822c\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u3001\u8f38\u51fa\u3001\u5efa\u8a2d\u3001\u904b\u8f38\u3001\u7269\u6d41\u3001\u9280\u884c\u3001\u4fdd\u967a\u306a\u3069\u306e\u5c02\u9580\u5206\u91ce\u307e\u3067\u3001\u7d0424\u306e\u7570\u306a\u308b\u30b1\u30fc\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u306a\u6ce8\u610f: <\/b><span style=\"font-weight: 400;\">\u4ee5\u524d\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u5229\u4fbf\u6027\u306e\u305f\u3081\u306b\u3001\u8907\u6570\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u3066\u3001\u4e00\u65e5\u3001\u4e00\u9031\u9593\u3001\u307e\u305f\u306f\u6708\u306e\u7d42\u308f\u308a\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u7fd2\u6163\u304c\u3042\u3063\u305f\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-theo-nghi-dinh-254\/\">\u653f\u4ee4254\u53f7\u306b\u57fa\u3065\u304f\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u306e\u539f\u5247\u306f\u3055\u3089\u306b\u53b3\u683c\u5316\u3055\u308c\u3001\u55b6\u696d\u6642\u9593\u5916\u306b\u884c\u308f\u308c\u305f\u53d6\u5f15\u3082\u542b\u3081\u3001\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u50b5\u52d9\u304c\u767a\u751f\u3057\u305f\u307e\u3055\u306b\u305d\u306e\u6642\u70b9\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_vi_pham_ke_toan_theo_Nghi_dinh_412018ND-CP\"><\/span><b>\u653f\u4ee441\/2018\/ND-CP\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee441\/2018\/ND-CP\u306f\u30012026\u5e745\u670821\u65e5\u767a\u52b9\u306e\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u3063\u3066\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3055\u308c\u307e\u3057\u305f\u3002\u901a\u905499\/2025\/TT-BTC\u306b\u5f93\u3063\u3066\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u653f\u4ee4254\/2026\/ND-CP\u306b\u5f93\u3063\u3066\u8aa4\u3063\u305f\u6642\u671f\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u3044\u305a\u308c\u3082\u9055\u53cd\u3068\u307f\u306a\u3055\u308c\u3001\u540c\u653f\u4ee4\u306b\u57fa\u3065\u304f\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6700\u65b0\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Thong_tu_992025_va_Nghi_dinh_2542026_khien_xu_huong_thue_dich_vu_ke_toan_ngoai_tang_manh\"><\/span><b>\u306a\u305c\u901a\u905499\/2025\u53f7\u3068\u653f\u4ee4254\/2026\u53f7\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u50be\u5411\u3092\u6025\u6fc0\u306b\u9ad8\u3081\u308b\u7d50\u679c\u3068\u306a\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9505\" aria-describedby=\"caption-attachment-9505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9505\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg\" alt=\"V\u00ec sao Th\u00f4ng t\u01b0 99 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254 khi\u1ebfn xu h\u01b0\u1edbng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i t\u0103ng m\u1ea1nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9505\" class=\"wp-caption-text\">\u306a\u305c\u901a\u905499\u53f7\u3068\u653f\u4ee4254\u53f7\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u50be\u5411\u3092\u6025\u6fc0\u306b\u9ad8\u3081\u308b\u7d50\u679c\u3068\u306a\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u6700\u521d\u306e6\u30f6\u6708\u9593\u3067\u30012\u3064\u306e\u91cd\u8981\u306a\u6cd5\u5f8b\u6587\u66f8\u304c\u76f8\u6b21\u3044\u3067\u65bd\u884c\u3055\u308c\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u6c42\u3081\u308b\u4f01\u696d\u304c\u6025\u5897\u3057\u305f\u3002\u5c02\u9580\u5bb6\u306e\u8996\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u3053\u306e\u50be\u5411\u3092\u5f8c\u62bc\u3057\u3057\u3066\u3044\u308b\u4e3b\u306a\u8981\u56e0\u306f3\u3064\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_luc_kep_Vua_xac_dinh_dung_ty_gia_vua_xuat_hoa_don_dung_thoi_diem_cho_cung_mot_giao_dich\"><\/span><b>\u4e8c\u91cd\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\uff1a\u540c\u4e00\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3001\u6b63\u78ba\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3057\u3001\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u5efa\u3066\u53d6\u5f15\u3001\u7279\u306b\u8f38\u51fa\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u306b\u57fa\u3065\u304f\u8acb\u6c42\u6642\u70b9\u304c\u3001\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u540c\u4e00\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3053\u308c\u3089\u4e21\u65b9\u306e\u554f\u984c\u3092\u540c\u6642\u306b\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4f1a\u8a08\u898f\u5247\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u898f\u5247\u306e\u4e21\u65b9\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u8907\u6570\u306e\u696d\u52d9\u3092\u3053\u306a\u3059\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u306b\u3068\u3063\u3066\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_sai_lech_doanh_thu_so_thue_phai_nop_neu_ap_dung_sai\"><\/span><b>\u898f\u5236\u306e\u9069\u7528\u3092\u8aa4\u308b\u3068\u3001\u53ce\u76ca\u3084\u7d0d\u7a0e\u7fa9\u52d9\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65e5\u3092\u8aa4\u3063\u3066\u5224\u65ad\u3059\u308b\u3068\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u7b97\u51fa\u3082\u8aa4\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u305f\u53ce\u76ca\u3068\u7d0d\u7a0e\u984d\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u591a\u304f\u306e\u4f01\u696d\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306e\u7167\u5408\u6642\u306b\u521d\u3081\u3066\u6c17\u3065\u304f\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_toan_chi_phi_dao_tao_nhan_su_moi_khi_co_van_ban_moi_ban_hanh\"><\/span><b>\u65b0\u3057\u3044\u6587\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u305f\u3073\u306b\u3001\u8077\u54e1\u306e\u7814\u4fee\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u554f\u984c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u305f\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u898f\u5236\u304c\u5c0e\u5165\u3055\u308c\u308b\u305f\u3073\u306b\u3001\u4f01\u696d\u306f\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u306e\u518d\u7814\u4fee\u306b\u6642\u9593\u3068\u8cbb\u7528\u3092\u8cbb\u3084\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u7814\u4fee\u306e\u7d50\u679c\u304c\u5fc5\u305a\u3057\u3082\u6700\u521d\u304b\u3089\u6b63\u3057\u3044\u9069\u7528\u3092\u4fdd\u8a3c\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u307e\u3059\u307e\u3059\u591a\u304f\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u306f\u3001\u65b0\u305f\u306a\u898f\u5236\u3078\u306e\u5bfe\u5fdc\u8cac\u4efb\u304c\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u3067\u306f\u306a\u304f\u3001\u5c02\u9580\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u59d4\u306d\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_phu_hop_voi_nhung_doanh_nghiep_nao\"><\/span><b>\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306b\u9069\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9504\" aria-describedby=\"caption-attachment-9504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9504\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg\" alt=\"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9504\" class=\"wp-caption-text\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306b\u9069\u3057\u305f\u696d\u7a2e\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u524d\u306b\u3001\u4f01\u696d\u306f\u4e8b\u696d\u898f\u6a21\u3001\u53d6\u5f15\u91cf\u3001\u696d\u52d9\u306e\u8907\u96d1\u3055\u3001\u304a\u3088\u3073\u6cd5\u4ee4\u9075\u5b88\u8981\u4ef6\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u7279\u306b\u4ee5\u4e0b\u306e\u696d\u7a2e\u306e\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_startup_muon_toi_uu_chi_phi\"><\/span><b>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u3084\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306f\u3001\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3092\u671b\u3093\u3067\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5275\u696d\u521d\u671f\u6bb5\u968e\u3067\u306f\u3001\u4f01\u696d\u306f\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u6295\u8cc7\u3088\u308a\u3082\u3001\u88fd\u54c1\u958b\u767a\u3001\u5e02\u5834\u958b\u62d3\u3001\u9867\u5ba2\u62e1\u5927\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u512a\u5148\u7684\u306b\u6295\u5165\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u3092\u96c7\u7528\u3059\u308b\u306b\u306f\u3001\u7d66\u4e0e\u3001\u4fdd\u967a\u3001\u798f\u5229\u539a\u751f\u8cbb\u3060\u3051\u3067\u306a\u304f\u3001\u7814\u4fee\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u4eba\u4e8b\u7ba1\u7406\u3068\u3044\u3063\u305f\u8cbb\u7528\u3082\u767a\u751f\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306f\u898f\u5236\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u52d9\u7533\u544a\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u8ca1\u52d9\u5831\u544a\u3068\u3044\u3063\u305f\u7fa9\u52d9\u3092\u3059\u3079\u3066\u5c65\u884c\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u304c\u696d\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u521d\u671f\u6bb5\u968e\u3067\u306e\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u4e2d\u6838\u4e8b\u696d\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_nho\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u91cf\u304c\u4e2d\u7a0b\u5ea6\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5c02\u4efb\u306e\u7d4c\u7406\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u8cbb\u7528\u5bfe\u52b9\u679c\u304c\u4f4e\u3044\u5834\u5408\u304c\u591a\u3044\u3002\u4e00\u65b9\u3067\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u5b8c\u5168\u304b\u3064\u8fc5\u901f\u306b\u5b9f\u65bd\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue-ngoai\/\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u591a\u6570\u306e\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u3092\u96c7\u7528\u3059\u308b\u3088\u308a\u3082\u3001\u3088\u308a\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb\u306a\u30b3\u30b9\u30c8\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4f01\u696d\u306f\u5e38\u306b\u6700\u65b0\u306e\u898f\u5236\u60c5\u5831\u3092\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u696d\u52d9\u4e2d\u306e\u9055\u53cd\u30ea\u30b9\u30af\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=\"Doanh_nghiep_co_giao_dich_ngoai_te_hoac_hoat_dong_xuat_nhap_khau\"><\/span><b>\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u3001\u307e\u305f\u306f\u8f38\u51fa\u5165\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u3088\u3063\u3066\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002\u6b63\u78ba\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u6c7a\u5b9a\u3001\u671f\u672b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u306e\u518d\u8a55\u4fa1\u3001\u5916\u8ca8\u5efa\u3066\u53ce\u76ca\u306e\u8a8d\u8b58\u3001\u304a\u3088\u3073\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306b\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u95a2\u9023\u3059\u308b\u6cd5\u7684\u898f\u5236\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u9069\u5207\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u7b56\u5b9a\u3057\u3001\u6b63\u3057\u3044\u70ba\u66ff\u30ec\u30fc\u30c8\u539f\u5247\u3092\u9069\u7528\u3057\u3001\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u8acb\u6c42\u66f8\u767a\u884c\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6d77\u5916\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e0d\u4e00\u81f4\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_tang_truong_nhanh_hoac_mo_rong_quy_mo\"><\/span><b>\u305d\u306e\u4e8b\u696d\u306f\u6025\u901f\u306b\u6210\u9577\u3057\u3066\u3044\u308b\u304b\u3001\u62e1\u5927\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;\">\u4e8b\u696d\u304c\u6210\u9577\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u8acb\u6c42\u66f8\u3001\u66f8\u985e\u3001\u53d6\u5f15\u306e\u6570\u306f\u6025\u901f\u306b\u5897\u52a0\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u6642\u306b\u62e1\u5f35\u3057\u306a\u3044\u3068\u3001\u904e\u8ca0\u8377\u3001\u4f1a\u8a08\u30df\u30b9\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u306a\u3069\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9078\u629e <\/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;\"> MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u30e6\u30cb\u30c3\u30c8\u306e\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4eba\u6750\u306e\u63a1\u7528\u3084\u7814\u4fee\u306b\u591a\u304f\u306e\u6642\u9593\u3092\u8cbb\u3084\u3059\u3053\u3068\u306a\u304f\u3001\u5b9f\u969b\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u696d\u52d9\u7bc4\u56f2\u3092\u5bb9\u6613\u306b\u62e1\u5927\u3067\u304d\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u52a0\u3048\u3001\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u6a19\u6e96\u5316\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u6210\u9577\u904e\u7a0b\u3067\u767a\u751f\u3059\u308b\u554f\u984c\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u63d0\u4f9b\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_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9503\" aria-describedby=\"caption-attachment-9503\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9503\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg\" alt=\"L\u1ee3i \u00edch khi doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9503\" class=\"wp-caption-text\">\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a182\u3064\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u660e\u78ba\u306b\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u6b21\u306e\u7591\u554f\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u30d7\u30ed\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u63d0\u4f9b\u3067\u304d\u308b\u6700\u3082\u5b9f\u7528\u7684\u306a5\u3064\u306e\u4fa1\u5024\u3092\u6319\u3052\u307e\u3059\u3002\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u653f\u7b56\u304c\u6b63\u3057\u304f\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u901a\u905499\/2025\/TT-BTC\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u6b63\u3057\u3044\u70ba\u66ff\u30ec\u30fc\u30c8\u30dd\u30ea\u30b7\u30fc\u3092\u6587\u66f8\u3067\u4f5c\u6210\u30fb\u767a\u884c\u3057\u3001\u4f1a\u8a08\u671f\u9593\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u4e00\u8cab\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5916\u8ca8\u5efa\u3066\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u8aa4\u308a\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4254\/2026\/ND-CP\u306b\u5f93\u3063\u3066\u3001\u8acb\u6c42\u66f8\u3092\u9069\u6642\u306b\u767a\u884c\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/b><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b24\u306e\u7570\u306a\u308b\u30ab\u30c6\u30b4\u30ea\u30fc\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u77e5\u8b58\u8c4a\u5bcc\u3067\u6700\u65b0\u306e\u60c5\u5831\u306b\u7cbe\u901a\u3057\u305f\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f1a\u8a08\u30c1\u30fc\u30e0\u3092\u6301\u3064\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u4e0d\u9069\u5207\u306a\u6642\u671f\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e0d\u9069\u5207\u306a\u6642\u671f\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u3084\u691c\u67fb\u306e\u969b\u306b\u884c\u653f\u7f70\u3092\u53d7\u3051\u308b\u4e00\u822c\u7684\u306a\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u793e\u5185\u306b\u7d4c\u7406\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u3001\u904b\u55b6\u8cbb\u306e\u524a\u6e1b\u52b9\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d4c\u7406\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b\u4f01\u696d\u306f\u30011\u4eba\u307e\u305f\u306f\u8907\u6570\u306e\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u306b\u56fa\u5b9a\u306e\u6708\u7d66\u3092\u652f\u6255\u3046\u4ee3\u308f\u308a\u306b\u3001\u5408\u610f\u3055\u308c\u305f\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u57fa\u3065\u304f\u30b5\u30fc\u30d3\u30b9\u6599\u306e\u307f\u3092\u652f\u6255\u3048\u3070\u3088\u304f\u3001\u305d\u306e\u8cbb\u7528\u306f\u672c\u683c\u7684\u306a\u793e\u5185\u7d4c\u7406\u90e8\u9580\u3092\u904b\u55b6\u3059\u308b\u7dcf\u30b3\u30b9\u30c8\u3088\u308a\u3082\u5927\u5e45\u306b\u4f4e\u3044\u5834\u5408\u304c\u591a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u8a08\u58eb\u3068\u7a0e\u52d9\u5c02\u9580\u5bb6\u306e\u30c1\u30fc\u30e0\u304c\u76f8\u8ac7\u306b\u5fdc\u3058\u307e\u3057\u305f\u3002<\/b><span style=\"font-weight: 400;\"> \u898f\u5236\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u4f1a\u8a08\u8a8d\u8a3c\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3001\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8077\u696d\u502b\u7406\u57fa\u6e96\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3001\u78ba\u304b\u306a\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3061\u3001\u6700\u65b0\u306e\u898f\u5236\u3092\u719f\u77e5\u3057\u305f\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_khi_thue_dich_vu_ke_toan_ngoai_nam_2026\"><\/span><b>2026\u5e74\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\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;\">\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u6700\u3082\u91cd\u8981\u306a\u7591\u554f\u306e\u4e00\u3064\u306f\u3001\u5b9f\u969b\u306e\u8cbb\u7528\u3067\u3059\u3002\u8cbb\u7528\u306f\u901a\u5e38\u3001\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3001\u6bce\u6708\u4f5c\u6210\u3055\u308c\u308b\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306e\u6570\u3001\u305d\u3057\u3066\u4e8b\u696d\u306e\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u53c2\u8003\u60c5\u5831\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u305f\u6b63\u78ba\u306a\u898b\u7a4d\u3082\u308a\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u5404\u4f01\u696d\u306b\u76f4\u63a5\u554f\u3044\u5408\u308f\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\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\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\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>\u696d\u7a2e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8acb\u6c42\u984d\/\u6708<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6708\u984d\u8cbb\u7528\u6982\u7b97<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u898f\u6a21\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304c5\u4ef6\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000\uff5e1,200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u898f\u6a21\u8cbf\u6613\u696d\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u679a\u304b\u308925\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,200,000\uff5e2,800,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u696d\u304a\u3088\u3073\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uff5e30\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000\uff5e3,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u304a\u3088\u3073\u52a0\u5de5\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u679a\u304b\u308930\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000\uff5e5,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u304a\u3088\u3073\u8a2d\u7f6e\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5225<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,500,000\uff5e7,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u5165\u30d3\u30b8\u30cd\u30b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15\uff5e50\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\uff5e8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/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\u306f\u3001\u57f7\u7b46\u6642\u70b9\u3067\u306e\u53c2\u8003\u4fa1\u683c\u3067\u3059\u3002\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u3001\u500b\u3005\u306e\u7533\u8acb\u5185\u5bb9\u306e\u8907\u96d1\u3055\u3084\u3001\u5f53\u5c40\u304b\u3089\u306e\u4e88\u671f\u305b\u306c\u624b\u6570\u6599\u306a\u3069\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\"><\/span><b>\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u9069\u7528\u3084\u8acb\u6c42\u66f8\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3082\u305f\u3089\u3059\u73fe\u5b9f\u7684\u306a\u30ea\u30b9\u30af\u3092\u793a\u3059\u4e8b\u4f8b\u7814\u7a76\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u80cc\u666f\uff1aABC\u8f38\u51fa\u5165\u682a\u5f0f\u4f1a\u793e\uff08\u4eee\u79f0\uff09\u306f\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u5e02\u5834\u306b\u624b\u5de5\u82b8\u54c1\u3092\u8f38\u51fa\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3001\u5e73\u5747\u8f38\u51fa\u53ce\u76ca\u306f\u7d048\u4e07\u7c73\u30c9\u30eb\/\u6708\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u307e\u3057\u305f:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002<\/b><span style=\"font-weight: 400;\"> \u5185\u90e8\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u901a\u905499\/2025\/TT-BTC\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u305f\u6642\u70b9\u306e\u5b9f\u969b\u306e\u53d6\u5f15\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u8f38\u51fa\u53ce\u76ca\u3092\u63db\u7b97\u3057\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u8f38\u51fa\u8ca8\u7269\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u7269\u6d41\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u5b8c\u4e86\u65e5\u3068\u6bd4\u8f03\u3057\u306615\u65e5\u9045\u308c\u3066\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u540c\u793e\u304c\u6708\u672b\u306b\u8acb\u6c42\u66f8\u3092\u307e\u3068\u3081\u3066\u767a\u884c\u3059\u308b\u7fd2\u6163\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d50\u679c\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30ab\u30c6\u30b4\u30ea<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c7\u30fc\u30bf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u53ce\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80,000\u7c73\u30c9\u30eb \u00d7 3\u30f6\u6708 = 240,000\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7533\u8acb\u6642\u9593\u306e\u8aa4\u308a\u306b\u3088\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\uff08300\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u7c73\u30c9\u30eb\u3092\u60f3\u5b9a\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">240,000 \u00d7 300 = 72,000,000 VND\u306e\u53ce\u76ca\u304c\u8aa4\u3063\u3066\u8a18\u9332\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7269\u6d41\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u9045\u308c\u305f\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000,000 VND\u3001VAT 10% = 50,000,000 VND\u304c\u5f53\u8a72\u671f\u9593\u306b\u8aa4\u3063\u3066\u7533\u544a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u7a0e\uff08\u5ef6\u6ede\u7a0e\u984d\u306b\u5bfe\u3057\u300115\u65e5\u9593\u306e\u9045\u5ef6\u3092\u57fa\u6e96\u3068\u3057\u3066\u30011\u65e5\u3042\u305f\u308a0.03%\u306e\u5272\u5408\u3067\u8a08\u7b97\uff09\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000 \u00d7 0.03% \u00d7 15\u65e5 = \u3053\u306e\u7a0e\u984d\u306e\u307f\u306b\u5bfe\u3059\u308b\u5ef6\u6ede\u91d1\u306f225,000 VND\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u89e3\u6c7a\uff1a<\/b><span style=\"font-weight: 400;\"> \u56db\u534a\u671f\u3054\u3068\u306e\u5185\u90e8\u30ec\u30d3\u30e5\u30fc\u3067\u30a8\u30e9\u30fc\u304c\u767a\u898b\u3055\u308c\u305f\u5f8c\u3001\u540c\u793e\u306fMAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\uff09\u30c1\u30fc\u30e0\u306b\u52a9\u8a00\u3068\u30b5\u30dd\u30fc\u30c8\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u3002MAN\u30c1\u30fc\u30e0\u306f\u305d\u306e\u5f8c\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u884c\u3063\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u653f\u7b56\u5168\u4f53\u3092\u898b\u76f4\u3057\u3001\u901a\u905499\/2025\/TT-BTC\u306e\u5fc5\u9808\u8981\u4ef6\u306b\u5f93\u3063\u3066\u70ba\u66ff\u30ec\u30fc\u30c8\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u653f\u7b56\u3092\u6587\u66f8\u3067\u6539\u8a02\u3057\u3001\u305d\u308c\u3092\u4ee5\u964d\u306e\u671f\u9593\u306b\u4e00\u8cab\u3057\u3066\u9069\u7528\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u306b\u5f93\u3063\u3066\u8acb\u6c42\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u518d\u69cb\u7bc9\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u540c\u671f\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u793e\u306f\u3001\u4f01\u696d\u304c\u904e\u53bb\u306e\u671f\u9593\u306b\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u6570\u5024\u3092\u8aac\u660e\u3057\u3001\u4fee\u6b63\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u30c7\u30fc\u30bf\u3092\u7167\u5408\u3059\u308b\u969b\u306b\u3055\u3089\u306a\u308b\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u767a\u751f\u3057\u305f\u30a8\u30e9\u30fc\u3092\u89e3\u6c7a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5f8c\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306e\u518d\u767a\u3092\u7a4d\u6975\u7684\u306b\u9632\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u304c\u3082\u305f\u3089\u3059\u4e2d\u6838\u7684\u306a\u4fa1\u5024\u3092\u771f\u306b\u4f53\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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;\">\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u9069\u7528\u3084\u3001\u653f\u4ee4254\/2026\/ND-CP\u306b\u57fa\u3065\u304f\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u3001\u305f\u3068\u3048\u4e9b\u7d30\u306a\u30df\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u306f\u53ce\u76ca\u306e\u4e0d\u4e00\u81f4\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u51e6\u7406\u6642\u9593\u306e\u6d6a\u8cbb\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3001\u6700\u65b0\u306e\u898f\u5236\u3092\u9075\u5b88\u3057\u306a\u304c\u3089\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u4e0a\u3067\u3001\u307e\u3059\u307e\u3059\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u9078\u629e\u80a2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u306e\u898b\u76f4\u3057\u3084\u3001\u9069\u5207\u306a\u4f1a\u8a08\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u3054\u63d0\u6848\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u5f0a\u793e\u306e\u30c1\u30fc\u30e0\u304c\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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> <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_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\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=\"Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\u3069\u306e\u3088\u3046\u306a\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u3079\u304d\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;\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u304a\u3088\u3073\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u3084\u8f38\u51fa\u5165\u6d3b\u52d5\u3092\u884c\u3046\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u983b\u7e41\u306b\u5909\u66f4\u3055\u308c\u308b\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5236\u3078\u306e\u6e96\u62e0\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u4eba\u4ef6\u8cbb\u306e\u6700\u9069\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\"><\/span><b>\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u5185\u4f1a\u8a08\u696d\u52d9\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u3053\u3068\u306f\u53ef\u80fd\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\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u3001\u793e\u5185\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u305f\u3081\u306b\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u4f01\u696d\u3082\u3042\u308c\u3070\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u3092\u96c7\u7528\u3057\u305f\u308a\u3001\u7a0e\u52d9\u7533\u544a\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u3001\u7a0e\u52d9\u51e6\u7406\u3068\u3044\u3063\u305f\u696d\u52d9\u306e\u4e00\u90e8\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u4f01\u696d\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\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\u4f1a\u8a08\u8a18\u9332\u3001\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u305d\u306e\u4ed6\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u9023\u3059\u308b\u6587\u66f8\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b8c\u5168\u304b\u3064\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6587\u66f8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u4e2d\u306e\u30a8\u30e9\u30fc\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=\"Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\"><\/span><b>\u5916\u90e8\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u767a\u751f\u3057\u305f\u8aa4\u308a\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u8cac\u4efb\u306f\u3001\u4e21\u5f53\u4e8b\u8005\u9593\u3067\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u660e\u78ba\u306a\u54c1\u8cea\u7ba1\u7406\u624b\u9806\u3001\u8cac\u4efb\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u898f\u5b9a\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u304a\u3088\u3073\u30a8\u30e9\u30fc\u51e6\u7406\u624b\u9806\u3092\u5099\u3048\u3001\u81ea\u793e\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u5916\u90e8\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\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;\">\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u591a\u69d8\u306a\u696d\u754c\u3067\u306e\u7d4c\u9a13\u3092\u6301\u3064\u5b9f\u52d9\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u58eb\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u660e\u78ba\u306a\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806\u3092\u78ba\u7acb\u3057\u3001\u65b0\u3057\u3044\u898f\u5236\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4f01\u696d\u306f\u4e8b\u52d9\u6240\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3001\u904e\u53bb\u306e\u9867\u5ba2\u3001\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u5c02\u9580\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3079\u304d\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn \u01b0u ti\u00ean c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i. Ch\u1ec9 trong n\u0103m 2026, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1, c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. N\u1ebfu kh\u00f4ng theo k\u1ecbp c\u00e1c quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro sai s\u00f3t trong h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9501","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\/9501","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=9501"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9501\/revisions"}],"predecessor-version":[{"id":9506,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9501\/revisions\/9506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9502"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}