{"id":9688,"date":"2026-09-03T16:03:04","date_gmt":"2026-09-03T09:03:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9688"},"modified":"2026-09-03T16:11:56","modified_gmt":"2026-09-03T09:11:56","slug":"gia-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/","title":{"rendered":"2026\u5e74\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3068\u5f71\u97ff\u8981\u56e0\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u6570\u5e74\u524d\u3068\u6bd4\u3079\u3066\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306b\u3088\u3063\u3066\u3088\u308a\u614e\u91cd\u306b\u691c\u8a0e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u30012026\u5e747\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u308b\u5927\u898f\u6a21\u306a\u5236\u5ea6\u5909\u66f4\u304c\u76f4\u63a5\u306e\u539f\u56e0\u3067\u3042\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u6cd52015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u73fe\u5728\u30012026\u5e743\u670831\u65e5\u4ed8\u3051\u306e\u7d71\u5408\u6587\u66f841\/VBHN-VPQH\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u3001\u6700\u65b0\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u696d\u52d9\u3092\u7d44\u7e54\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3001\u6587\u66f8\u3092\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9\u3002\u672c\u7a3f\u3067\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3001\u4f01\u696d\u898f\u6a21\u306b\u57fa\u3065\u3044\u305f\u53c2\u8003\u4fa1\u683c\u5e2f\u3001\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u4f53\u7cfb\u7684\u306b\u89e3\u8aac\u3059\u308b\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span 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ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Tom_tat_trong_tam_ve_gia_dich_vu_ke_toan\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5074\u9762\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Gia_dich_vu_ke_toan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Dich_vu_ke_toan_co_vai_tro_nhu_the_nao_trong_quan_tri_tai_chinh_va_thue\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8ca1\u52d9\u304a\u3088\u3073\u7a0e\u52d9\u7ba1\u7406\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Nhung_yeu_to_nao_quyet_dinh_gia_dich_vu_ke_toan_nam_2026\" >2026\u5e74\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/gia-dich-vu-ke-toan\/#Quy_mo_va_loai_hinh_doanh_nghiep_anh_huong_den_gia_dich_vu_ke_toan_ra_sao\" >\u4f01\u696d\u306e\u898f\u6a21\u3084\u7a2e\u985e\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#So_luong_hoa_don_va_nghiep_vu_phat_sinh_trong_thang\" >\u5f53\u6708\u306b\u767a\u751f\u3057\u305f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u53d6\u5f15\u4ef6\u6570<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Pham_vi_cong_viec_Chi_ke_khai_thue_hay_tron_goi_bao_cao_tai_chinh\" >\u696d\u52d9\u7bc4\u56f2\uff1a\u7a0e\u52d9\u7533\u544a\u306e\u307f\u3001\u305d\u308c\u3068\u3082\u5305\u62ec\u7684\u306a\u8ca1\u52d9\u5831\u544a\u30d1\u30c3\u30b1\u30fc\u30b8\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Muc_do_rui_ro_thue_cua_nganh_nghe_kinh_doanh\" >\u30d3\u30b8\u30cd\u30b9\u30bb\u30af\u30bf\u30fc\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u30ec\u30d9\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Nang_luc_va_uy_tin_cua_don_vi_cung_cap_dich_vu\" >\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u80fd\u529b\u3068\u8a55\u5224\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Bang_gia_dich_vu_ke_toan_tham_khao_theo_quy_mo_doanh_nghiep\" >\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Can_cu_phap_ly_nao_chi_phoi_dich_vu_ke_toan_va_trach_nhiem_cua_don_vi_cung_cap\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u8cac\u4efb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Doi_tuong_nao_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep_thay_vi_tu_lam\" >\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u5c02\u9580\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u4eba\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Case_study_Chi_phi_thuc_te_khi_chon_dich_vu_ke_toan_gia_re_tren_thi_truong\" >\u4e8b\u4f8b\u7814\u7a76\uff1a\u5e02\u5834\u3067\u5b89\u4fa1\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3002<\/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\/gia-dich-vu-ke-toan\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_chon_dich_vu_ke_toan_theo_tieu_chi_gia_re_nhat\" >\u5c02\u9580\u5bb6\u306e\u610f\u898b\uff1a\u6700\u3082\u5b89\u3044\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u3088\u304f\u3042\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Ket_luan\" 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>2026\u5e747\u67081\u65e5\u304b\u3089\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u304c\u5e02\u5834\u3067\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u7406\u7531\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Gia_dich_vu_ke_toan_thap_co_anh_huong_den_chat_luong_bao_cao_tai_chinh_khong\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u304c\u4f4e\u3044\u3068\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8cea\u306b\u5f71\u97ff\u304c\u51fa\u308b\u306e\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Gia_dich_vu_ke_toan_tron_goi_va_gia_dich_vu_ke_khai_thue_hang_thang_khac_nhau_the_nao\" >\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4fa1\u683c\u3068\u3001\u6708\u6b21\u306e\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306e\u9055\u3044\u306f\u4f55\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Doanh_nghiep_chua_phat_sinh_doanh_thu_hoa_don_co_phai_tra_phi_dich_vu_ke_toan_khong\" >\u4f01\u696d\u304c\u307e\u3060\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan\/#Phi_quyet_toan_thue_cuoi_nam_co_tinh_rieng_ngoai_gia_dich_vu_ke_toan_hang_thang_khong\" >\u5e74\u672b\u306e\u7a0e\u52d9\u7533\u544a\u624b\u6570\u6599\u306f\u3001\u6708\u984d\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u624b\u6570\u6599\u3068\u306f\u5225\u306b\u8acb\u6c42\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_gia_dich_vu_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5074\u9762\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u3068\u306f\u30012015\u5e74\u4f1a\u8a08\u6cd5\u304a\u3088\u30732025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u4f01\u696d\u304c\u7c3f\u8a18\u3001\u8ca1\u52d9\u5831\u544a\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u306e\u696d\u52d9\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u3001\u5c02\u9580\u6a5f\u95a2\u307e\u305f\u306f\u500b\u4eba\u306b\u652f\u6255\u3046\u6599\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u793e\u5185\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u4ee3\u66ff\u307e\u305f\u306f\u88dc\u5b8c\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3055\u308c\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u3001\u4e2d\u5c0f\u4f01\u696d\u3001\u304a\u3088\u3073\u6cd5\u4eba\u5316\u3092\u76ee\u6307\u3059\u5bb6\u5185\u5de5\u696d\u4f01\u696d\u306b\u6700\u3082\u4e00\u822c\u7684\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5fc5\u8981\u6027\u306f\u3001\u4f01\u696d\u304c\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3067\u767a\u751f\u3057\u3001\u8acb\u6c42\u66f8\u6570\u3084\u5f93\u696d\u54e1\u6570\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u51e6\u7406\u80fd\u529b\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u898b\u76f4\u3057\u3092\u884c\u3046\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\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;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3067\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u56fa\u5b9a\u4fa1\u683c\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u30022015\u5e74\u4f1a\u8a08\u6cd5\u306f\u3001\u696d\u52d9\u306e\u5b9f\u65bd\u6761\u4ef6\u3001\u696d\u52d9\u7bc4\u56f2\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u8cac\u4efb\u306e\u307f\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u4fa1\u683c\u306f\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u304a\u3051\u308b\u4e21\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306f\u3001\u7d4c\u6e08\u53d6\u5f15\u306e\u8a18\u9332\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u8cac\u4efb\u3068\u3044\u3063\u305f\u5c02\u9580\u7684\u306a\u696d\u52d9\u306e\u4fa1\u5024\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6301\u305f\u306a\u3044\u500b\u4eba\u3092\u96c7\u7528\u3059\u308b\u5834\u5408\u3068\u306f\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u70b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_co_vai_tro_nhu_the_nao_trong_quan_tri_tai_chinh_va_thue\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8ca1\u52d9\u304a\u3088\u3073\u7a0e\u52d9\u7ba1\u7406\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u59a5\u5f53\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u306f\u3001\u5358\u306a\u308b\u7d4c\u8cbb\u3068\u307f\u306a\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u306f\u3001\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u5831\u544a\u306e\u9045\u5ef6\u3001\u307e\u305f\u306f\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u6295\u8cc7\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e745\u670821\u65e5\u767a\u52b9\u306e\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u308a\u6539\u6b63\u3055\u308c\u305f\u653f\u4ee441\/2018\/ND-CP\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u9055\u53cd\u306b\u5bfe\u3059\u308b\u6700\u9ad8\u7f70\u91d1\u306f\u3001\u500b\u4eba\u306b\u5bfe\u3057\u30665,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3001\u7d44\u7e54\u306b\u5bfe\u3057\u30661\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3042\u308b\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u306b\u5bfe\u3059\u308b1\u56de\u306e\u7f70\u91d1\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30921\u5e74\u9593\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u7dcf\u8cbb\u7528\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u653f\u7b56\u5909\u66f4\u306b\u5e38\u306b\u6700\u65b0\u306e\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u67b6\u3051\u6a4b\u3068\u3057\u3066\u306e\u5f79\u5272\u3082\u679c\u305f\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u7a0e\u52d9\u884c\u653f\u6cd52025\u3067\u306f\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u8a8d\u8b58\u6642\u671f\u3084\u96fb\u5b50\u7d0d\u7a0e\u7533\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3057\u3066\u591a\u304f\u306e\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_yeu_to_nao_quyet_dinh_gia_dich_vu_ke_toan_nam_2026\"><\/span><b>2026\u5e74\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9693\" aria-describedby=\"caption-attachment-9693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9693\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan.jpg\" alt=\"Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o quy\u1ebft \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-nao-quyet-dinh-gia-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9693\" class=\"wp-caption-text\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u5e02\u5834\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u6708\u984d\u6570\u5341\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u3089\u6570\u5343\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u307e\u3067\u3001\u5927\u304d\u304f\u3070\u3089\u3064\u304d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5dee\u306f\u3001\u4e3b\u306b5\u3064\u306e\u8981\u56e0\u306b\u8d77\u56e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_mo_va_loai_hinh_doanh_nghiep_anh_huong_den_gia_dich_vu_ke_toan_ra_sao\"><\/span><b>\u4f01\u696d\u306e\u898f\u6a21\u3084\u7a2e\u985e\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u304c\u5c11\u306a\u304f\u3001\u4ed5\u5165\u30fb\u58f2\u4e0a\u8acb\u6c42\u66f8\u3082\u5c11\u306a\u3044\u96f6\u7d30\u4f01\u696d\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u304c\u591a\u304f\u88fd\u54c1\u539f\u4fa1\u304c\u8907\u96d1\u306a\u88fd\u9020\u4f01\u696d\u306b\u6bd4\u3079\u3066\u3001\u4fa1\u683c\u304c\u5927\u5e45\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\uff08FDI\uff09\u306f\u3001\u4e8c\u8a00\u8a9e\u3067\u306e\u5831\u544a\u7fa9\u52d9\u3084\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u898f\u5236\u306e\u305f\u3081\u3001\u4fa1\u683c\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_luong_hoa_don_va_nghiep_vu_phat_sinh_trong_thang\"><\/span><b>\u5f53\u6708\u306b\u767a\u751f\u3057\u305f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u53d6\u5f15\u4ef6\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5e02\u5834\u3067\u6700\u3082\u4e00\u822c\u7684\u306a\u6599\u91d1\u30e2\u30c7\u30eb\u3067\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u901a\u5e38\u3001\u6708\u9593\u8acb\u6c42\u66f8\u6570\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u6708\u959320\u4ef6\u672a\u6e80\u300120\uff5e50\u4ef6\u300150\u4ef6\u4ee5\u4e0a\u3068\u3044\u3063\u305f\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002\u9280\u884c\u53d6\u5f15\u4ef6\u6570\u304c\u591a\u3044\u4f01\u696d\u3001\u7d66\u4e0e\u8a08\u7b97\u3092\u62c5\u5f53\u3059\u308b\u5f93\u696d\u54e1\u304c\u591a\u3044\u4f01\u696d\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306a\u3069\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u304c\u305d\u308c\u306b\u5fdc\u3058\u3066\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_Chi_ke_khai_thue_hay_tron_goi_bao_cao_tai_chinh\"><\/span><b>\u696d\u52d9\u7bc4\u56f2\uff1a\u7a0e\u52d9\u7533\u544a\u306e\u307f\u3001\u305d\u308c\u3068\u3082\u5305\u62ec\u7684\u306a\u8ca1\u52d9\u5831\u544a\u30d1\u30c3\u30b1\u30fc\u30b8\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u90e8\u306e\u4f01\u696d\u306f\u6708\u6b21\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306e\u307f\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5305\u62ec\u7684\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u8a73\u7d30\u306a\u8a18\u5e33\u3001\u5e74\u672b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u3001\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b\u307b\u3069\u4fa1\u683c\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_do_rui_ro_thue_cua_nganh_nghe_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u30bb\u30af\u30bf\u30fc\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u30ec\u30d9\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u696d\u3001\u4e0d\u52d5\u7523\u696d\u3001\u8f38\u51fa\u5165\u696d\u3001\u3042\u308b\u3044\u306f\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u3068\u306e\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u5e73\u5747\u3088\u308a\u3082\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3092\u8acb\u6c42\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3053\u308c\u3089\u306e\u696d\u7a2e\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u306f\u8c4a\u5bcc\u306a\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_luc_va_uy_tin_cua_don_vi_cung_cap_dich_vu\"><\/span><b>\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u80fd\u529b\u3068\u8a55\u5224\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u58eb\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u653f\u4ee4174\/2016\/ND-CP\u7b2c28\u6761\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u4e00\u822c\u7684\u306b\u9ad8\u3044\u6599\u91d1\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6599\u91d1\u5dee\u306f\u3001\u9867\u5ba2\u304c\u4eab\u53d7\u3067\u304d\u308b\u6cd5\u7684\u4fdd\u969c\u306e\u30ec\u30d9\u30eb\u306e\u9055\u3044\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_ke_toan_tham_khao_theo_quy_mo_doanh_nghiep\"><\/span><b>\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u4fa1\u683c\u5e2f\u306e\u76ee\u5b89\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;\"> \u5927\u90fd\u5e02\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u306f\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u3001\u5efa\u8a2d\u696d\u3084\u8f38\u51fa\u5165\u696d\u306a\u3069\u306e\u5c02\u9580\u5206\u91ce\u306f\u9664\u5916\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u4e8b\u696d\u898f\u6a21<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u6708\u9593\u8acb\u6c42\u66f8\u6570<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u53c2\u8003\u4fa1\u683c\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u6708\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u3067\u3001\u307e\u3060\u53ce\u76ca\u306f\u51fa\u3066\u3044\u306a\u3044\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f80\uff5e5\u4ef6<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u3001\u8cbf\u6613\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5\uff5e20\u4ef6\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u3092\u62b1\u3048\u308b\u4e2d\u898f\u6a21\u4f01\u696d\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20\uff5e50\u4ef6\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u3001\u304a\u3088\u3073\u6d77\u5916\u76f4\u63a5\u6295\u8cc7\u4e8b\u696d\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">50\u4ef6\u4ee5\u4e0a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5,000,000\u4ee5\u964d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\u6ce8\u8a18\uff1a <\/i><\/b><i><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u4fa1\u683c\u8868\u306f\u53c2\u8003\u7528\u3067\u3059\u3002\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u3001\u5404\u4f01\u696d\u306e\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3001\u696d\u754c\u3001\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u500b\u5225\u306b\u898b\u7a4d\u3082\u308a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306a\u898b\u7a4d\u3082\u308a\u306b\u3064\u3044\u3066\u306f\u3001MAN \u2013 Master Accountant Network\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_nao_chi_phoi_dich_vu_ke_toan_va_trach_nhiem_cua_don_vi_cung_cap\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u8cac\u4efb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0\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;\">\u9069\u5207\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306e\u771f\u306e\u4fa1\u5024\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u304c2026\u5e74\u306b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u4e3b\u8981\u306a\u6587\u66f8\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2015\u5e74\u4f1a\u8a08\u6cd5\uff08\u6cd5\u5f8b\u7b2c88\/2015\/QH13\u53f7\uff09<\/b><span style=\"font-weight: 400;\"> 2026\u5e743\u670831\u65e5\u4ed8\u306e\u7d71\u5408\u6587\u66f841\/VBHN-VPQH\u306b\u7d71\u5408\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u4f1a\u8a08\u696d\u52d9\u306e\u5bfe\u8c61\u3001\u5185\u5bb9\u3001\u304a\u3088\u3073\u8077\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u6761\u4ef6\u3092\u898f\u5b9a\u3059\u308b\u539f\u6587\u66f8\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u3001<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u95a2\u9023\u6cd5\u898f\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306b\u5bfe\u3059\u308b\u6539\u6b63\u304a\u3088\u3073\u8ffd\u52a0\u306f\u30012025\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5<\/b><span style=\"font-weight: 400;\"> 2026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3053\u306e\u6cd5\u5f8b\u306f\u30012019\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u52d9\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u76f4\u63a5\u7684\u306b\u898f\u5236\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6c7a\u8b7066.17\/2026\/NQ-CP\u304a\u3088\u3073\u6c7a\u8b7066.18\/2026\/NQ-CP\u3001<\/b><span style=\"font-weight: 400;\"> 2026\u5e747\u67081\u65e5\u3092\u3082\u3063\u3066\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u306e\u30ea\u30b9\u30c8\u304b\u3089\u524a\u9664\u3057\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c60\u6761\u304b\u3089\u7b2c64\u6761\u306b\u57fa\u3065\u304f\u4e8b\u696d\u9069\u683c\u8a3c\u660e\u66f8\u306e\u767a\u884c\u624b\u7d9a\u304d\u3092\u5ec3\u6b62\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4174\/2016\/ND-CP\u3001<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u6cd5\u306e\u4e00\u90e8\u306e\u6761\u9805\u3092\u8a73\u8ff0\u3057\u305f\u898f\u5247\uff08\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306e\u7fa9\u52d9\u4ed8\u3051\u3092\u542b\u3080\uff09\u306f\u5f15\u304d\u7d9a\u304d\u6709\u52b9\u3067\u3042\u308a\u3001\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7\u6587\u66f8296\/2016\/TT-BTC\u3001<\/b><span style=\"font-weight: 400;\"> \u500b\u4eba\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u767b\u9332\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u4f7f\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u3001<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u30012026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u65b0\u3057\u3044\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u306e\u6982\u8981\u3092\u793a\u3057\u3066\u304a\u308a\u3001\u901a\u9054200\/2014\/TT-BTC\u306b\u57fa\u3065\u304f\u65e7\u898f\u5247\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee441\/2018\/ND-CP\u3001<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u308a\u30012026\u5e745\u670821\u65e5\u304b\u3089\u6539\u6b63\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4123\/2020\/ND-CP\u304a\u3088\u3073\u653f\u4ee470\/2025\/ND-CP\u3001<\/b><span style=\"font-weight: 400;\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u6bce\u6708\u5b9f\u65bd\u3059\u308b\u8acb\u6c42\u66f8\u51e6\u7406\u624b\u9806\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u898b\u89e3\u3067\u306f\u30012026\u5e747\u67081\u65e5\u304b\u3089\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u4e8b\u696d\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u8af8\u5203\u306e\u5263\u3067\u3042\u308b\u3002\u4f01\u696d\u306f\u3088\u308a\u591a\u304f\u306e\u9078\u629e\u80a2\u3068\u3088\u308a\u7af6\u4e89\u529b\u306e\u3042\u308b\u4fa1\u683c\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u4e00\u65b9\u3067\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u56fd\u5bb6\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u30e9\u30a4\u30bb\u30f3\u30b9\u3060\u3051\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u5b9f\u969b\u306e\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep_thay_vi_tu_lam\"><\/span><b>\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u5c02\u9580\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u4eba\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u8981\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ee5\u4e0b\u306e3\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u793e\u5185\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u4ee3\u308f\u308a\u306b\u3001\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u63a8\u5968\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;\">\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306f\u3001\u307e\u3060\u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u3060\u3051\u306e\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u8a08\u7d4c\u55b6\u304b\u3089\u6cd5\u4eba\u7d4c\u55b6\u3078\u306e\u79fb\u884c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u6cd5\u4eba\u4f1a\u8a08\u5236\u5ea6\u306b\u304a\u3051\u308b\u7c3f\u8a18\u624b\u7d9a\u304d\u306b\u4e0d\u6163\u308c\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u793e\u306f\u5b89\u5b9a\u3057\u305f\u898f\u6a21\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u30c7\u30fc\u30bf\u4e0d\u6b63\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u5185\u90e8\u7d71\u5236\u6a5f\u80fd\u3068\u696d\u52d9\u9042\u884c\u6a5f\u80fd\u3092\u5206\u96e2\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u81ea\u793e\u306b\u4f1a\u8a08\u90e8\u9580\u3092\u6301\u3064\u5927\u4f01\u696d\u306f\u3001\u901a\u5e38\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3084\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u51e6\u7406\u3084\u8907\u96d1\u306a\u7a0e\u52d9\u51e6\u7406\u3068\u3044\u3063\u305f\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u307f\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_Chi_phi_thuc_te_khi_chon_dich_vu_ke_toan_gia_re_tren_thi_truong\"><\/span><b>\u4e8b\u4f8b\u7814\u7a76\uff1a\u5e02\u5834\u3067\u5b89\u4fa1\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9694\" aria-describedby=\"caption-attachment-9694\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9694\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong.jpg\" alt=\"Case study v\u1ec1 chi ph\u00ed th\u1ef1c t\u1ebf khi ch\u1ecdn gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n r\u1ebb tr\u00ean th\u1ecb tr\u01b0\u1eddng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-ve-chi-phi-thuc-te-khi-chon-gia-dich-vu-ke-toan-re-tren-thi-truong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9694\" class=\"wp-caption-text\">\u5e02\u5834\u3067\u6700\u3082\u5b89\u4fa1\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u306b\u95a2\u3059\u308b\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u521d\u982d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306ee\u30b3\u30de\u30fc\u30b9\u4f01\u696d\u306f\u3001\u6708\u984d50\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u540c\u898f\u6a21\u306e\u4f01\u696d\u306e\u5e73\u5747\u4fa1\u683c\u3088\u308a\u3082\u7d046013\u5146\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4f4e\u3044\u4fa1\u683c\u3067\u3042\u308b\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f1a\u793e\u306b\u306f\u5e38\u52e4\u306e\u4f1a\u8a08\u58eb\u306f\u304a\u3089\u305a\u3001\u4e8b\u52d9\u51e6\u7406\u306f\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u884c\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a2d\u7acb\u521d\u5e74\u5ea6\u3001\u540c\u793e\u306f\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c2\u56de\u9045\u308c\u305f\u30022026\u5e74\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u540c\u793e\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u653f\u4ee470\/2025\/ND-CP\u306b\u9055\u53cd\u3057\u3001\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u306e\u306a\u3044\u8907\u6570\u306e\u7d4c\u8cbb\u3092\u8aa4\u3063\u3066\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7d50\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u540c\u793e\u306f\u3001\u653f\u4ee441\/2018\/ND-CP\uff08\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u57fa\u3065\u304f\u884c\u653f\u9055\u53cd\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u3001\u7f70\u91d1\u3068\u8ffd\u5fb4\u7a0e\u306e\u7dcf\u984d\u306f4,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u30012\u5e74\u9023\u7d9a\u3067\u4f4e\u4fa1\u683c\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u7bc0\u7d04\u984d\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u984d\u3068\u306a\u3063\u305f\u3002\u3053\u306e\u4e8b\u4f8b\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u304c\u5b89\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u7dcf\u30b3\u30b9\u30c8\u304c\u4e0b\u304c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_chon_dich_vu_ke_toan_theo_tieu_chi_gia_re_nhat\"><\/span><b>\u5c02\u9580\u5bb6\u306e\u610f\u898b\uff1a\u6700\u3082\u5b89\u3044\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u3088\u304f\u3042\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;\">30\u5e74\u306e\u7d4c\u9a13\u3092\u6301\u3064MAN\u306e\u5c02\u9580\u5bb6\u306f\u3001\u4f01\u696d\u3068\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u9593\u306e\u7d1b\u4e89\u306e\u5927\u90e8\u5206\u306f\u3001\u9867\u5ba2\u304c\u898b\u7a4d\u3082\u308a\u4fa1\u683c\u306e\u6570\u5b57\u3060\u3051\u3092\u6bd4\u8f03\u3057\u3001\u5b9f\u969b\u306e\u696d\u52d9\u7bc4\u56f2\u3092\u7121\u8996\u3059\u308b\u3053\u3068\u306b\u8d77\u56e0\u3059\u308b\u3068\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002\u4f4e\u4fa1\u683c\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u306f\u3001\u51e6\u7406\u3059\u308b\u8acb\u6c42\u66f8\u306e\u6570\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u305f\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u6b63\u5f0f\u306a\u901a\u77e5\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u8ac7\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u8ce0\u511f\u8cac\u4efb\u304c\u8ca0\u308f\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u3088\u308a\u5b89\u4fa1\u306a\u30b5\u30fc\u30d3\u30b9\u304c\u898b\u3064\u304b\u308b\u305f\u3073\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3092\u983b\u7e41\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3001\u7279\u306b\u4f01\u696d\u304c\u5229\u606f\u8cbb\u7528\u5236\u9650\u3084\u7e70\u8d8a\u640d\u5931\u306a\u3069\u306e\u898f\u5236\u306b\u3088\u308b\u7e70\u8d8a\u6b8b\u9ad8\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7d99\u7d9a\u6027\u3092\u640d\u306a\u3046\u30ea\u30b9\u30af\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002MAN\uff08Master Accountant Network\uff09\u306e\u89e3\u6c7a\u7b56\u306f\u3001\u63d0\u793a\u4fa1\u683c\u3060\u3051\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b5\u30fc\u30d3\u30b9\u7bc4\u56f2\u3001\u8cac\u4efb\u3001\u6a5f\u5bc6\u4fdd\u6301\u306b\u95a2\u3059\u308b\u7d04\u675f\u3092\u6700\u521d\u304b\u3089\u660e\u78ba\u306b\u5b9a\u3081\u305f\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3082\u3046\u4e00\u3064\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306f\u3001FDI\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3092\u56fd\u5185\u4f01\u696d\u306e\u6599\u91d1\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u306e\u57fa\u6e96\u306e\u4e21\u65b9\u306b\u5f93\u3063\u3066\u4e26\u884c\u3057\u3066\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4f5c\u696d\u91cf\u306f\u306f\u308b\u304b\u306b\u591a\u304f\u306a\u308a\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;\">2026\u5e74\u4ee5\u964d\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u53b3\u683c\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u7e1b\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u696d\u52d9\u304c\u6b63\u5f0f\u306b\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6d3b\u52d5\u306e\u30ea\u30b9\u30c8\u304b\u3089\u5916\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u9078\u629e\u80a2\u304c\u5897\u3048\u308b\u4e00\u65b9\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u8cfc\u5165\u8005\u81ea\u8eab\u306b\u4fa1\u683c\u8a55\u4fa1\u306e\u8ca0\u62c5\u304c\u5897\u5927\u3057\u307e\u3059\u3002\u9069\u6b63\u4fa1\u683c\u306f\u3001\u696d\u52d9\u7bc4\u56f2\u3001\u30c1\u30fc\u30e0\u306e\u80fd\u529b\u3001\u305d\u3057\u30662025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u3084\u901a\u905499\/2025\/TT-BTC\u306a\u3069\u306e\u65b0\u305f\u306a\u898f\u5236\u3078\u306e\u6e96\u62e0\u30ec\u30d9\u30eb\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u7a0e\u52d9\u51e6\u7406\u30b5\u30fc\u30d3\u30b9\u306e\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306f\u300130\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u7a0e\u52d9\u5831\u544a\u304a\u3088\u3073\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308a\u3001\u304a\u5ba2\u69d8\u306e\u73fe\u5728\u306e\u8a18\u9332\u3092\u7cbe\u67fb\u3057\u3001\u5404\u4f01\u696d\u306e\u898f\u6a21\u3068\u5b9f\u969b\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u306b\u5408\u308f\u305b\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\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><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_gia_dich_vu_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\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=\"Vi_sao_tu_0172026_gia_dich_vu_ke_toan_tren_thi_truong_lai_bien_dong_manh\"><\/span><b>2026\u5e747\u67081\u65e5\u304b\u3089\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u304c\u5e02\u5834\u3067\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u7406\u7531\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u696d\u754c\u306f\u6c7a\u8b7066.17\/2026\/NQ-CP\u306b\u57fa\u3065\u304f\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6d3b\u52d5\u306e\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u3001\u4f9b\u7d66\u696d\u8005\u306e\u6570\u304c\u6025\u901f\u306b\u5897\u52a0\u3057\u3001\u4fa1\u683c\u7af6\u4e89\u304c\u3088\u308a\u6fc0\u5316\u3057\u3066\u3044\u308b\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thap_co_anh_huong_den_chat_luong_bao_cao_tai_chinh_khong\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u304c\u4f4e\u3044\u3068\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8cea\u306b\u5f71\u97ff\u304c\u51fa\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;\">\u305d\u306e\u53ef\u80fd\u6027\u306f\u975e\u5e38\u306b\u9ad8\u3044\u3002\u4f4e\u4fa1\u683c\u306f\u5f80\u3005\u306b\u3057\u3066\u4f5c\u696d\u7bc4\u56f2\u306e\u5236\u9650\u3092\u4f34\u3044\u3001\u6539\u6b63\u653f\u4ee441\/2018\/ND-CP\u306b\u57fa\u3065\u304f\u8aa4\u308a\u3084\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u4f34\u3046\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_tron_goi_va_gia_dich_vu_ke_khai_thue_hang_thang_khac_nhau_the_nao\"><\/span><b>\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4fa1\u683c\u3068\u3001\u6708\u6b21\u306e\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\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;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u671f\u65e5\u5185\u306e\u63d0\u51fa\u306e\u307f\u3092\u542b\u3080\u6708\u6b21\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u901a\u5e38\u3001\u8cbb\u7528\u304c\u5b89\u4fa1\u3067\u3059\u3002\u8a73\u7d30\u306a\u8a18\u5e33\u3001\u5e74\u672b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6700\u7d42\u7cbe\u7b97\u3092\u542b\u3080\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001\u8cbb\u7528\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u7cbe\u7b97\u6642\u306b\u66f8\u985e\u304c\u4e0d\u8db3\u3059\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chua_phat_sinh_doanh_thu_hoa_don_co_phai_tra_phi_dich_vu_ke_toan_khong\"><\/span><b>\u4f01\u696d\u304c\u307e\u3060\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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id=\"Phi_quyet_toan_thue_cuoi_nam_co_tinh_rieng_ngoai_gia_dich_vu_ke_toan_hang_thang_khong\"><\/span><b>\u5e74\u672b\u306e\u7a0e\u52d9\u7533\u544a\u624b\u6570\u6599\u306f\u3001\u6708\u984d\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u624b\u6570\u6599\u3068\u306f\u5225\u306b\u8acb\u6c42\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3068\u5e74\u672b\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u8cbb\u7528\u3092\u6708\u984d\u6599\u91d1\u306b\u542b\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u5206\u5272\u6255\u3044\u306b\u3057\u3066\u304a\u308a\u3001\u901a\u5e38\u306f\u901a\u5e38\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306e1\uff5e3\u304b\u6708\u5206\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u4e88\u671f\u305b\u306c\u8cbb\u7528\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u3001\u5951\u7d04\u7de0\u7d50\u524d\u306b\u3053\u306e\u70b9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00e2n nh\u1eafc k\u1ef9 h\u01a1n h\u1eb3n so v\u1edbi v\u00e0i n\u0103m tr\u01b0\u1edbc. Nguy\u00ean nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eeb m\u1ed9t thay \u0111\u1ed5i th\u1ec3 ch\u1ebf l\u1edbn, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1ea1i V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 41\/VBHN-VPQH ng\u00e0y 31\/03\/2026, m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, g\u1ea7n nh\u1ea5t l\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9688","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\/9688","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=9688"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9688\/revisions"}],"predecessor-version":[{"id":9695,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9688\/revisions\/9695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9692"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}