{"id":9708,"date":"2026-09-04T11:12:38","date_gmt":"2026-09-04T04:12:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9708"},"modified":"2026-09-04T11:12:38","modified_gmt":"2026-09-04T04:12:38","slug":"dich-vu-ke-toan-tron-goi-uy-tin","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/","title":{"rendered":"\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\uff1a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u904b\u55b6\u3092\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5b8c\u5168\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u4e2d\u5c0f\u4f01\u696d\u306e\u9593\u3067\u3001\u8a55\u5224\u7ba1\u7406\u304c\u307e\u3059\u307e\u3059\u597d\u307e\u3057\u3044\u9078\u629e\u80a2\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u306e\u306f\u3001\u5358\u306b\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u305f\u3081\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u6cd5\u3084\u7a0e\u6cd5\u3092\u9075\u5b88\u3059\u308b\u3068\u3044\u3046\u8ab2\u984c\u304c\u307e\u3059\u307e\u3059\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\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\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u4f01\u696d\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u3001\u4f1a\u8a08\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u4e00\u9023\u306e\u6539\u6b63\u898f\u5247\u306b\u3088\u308a\u3001\u5c02\u9580\u6027\u306b\u6b20\u3051\u308b\u3001\u3042\u308b\u3044\u306f\u6642\u4ee3\u9045\u308c\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7f70\u91d1\u3001\u7a0e\u91d1\u6ede\u7d0d\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u3044\u3063\u305f\u5f62\u3067\u4f01\u696d\u306b\u591a\u5927\u306a\u640d\u5931\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u793e\u5185\u4f1a\u8a08\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u3068\u3001\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3092\u76f4\u63a5\u6bd4\u8f03\u3057\u3001\u7d4c\u55b6\u8005\u304c\u76f4\u611f\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3048\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" 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>\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u6761\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/#Trach_nhiem_ghi_nhan_thong_tin_don_vi_dich_vu_ke_toan_tren_bao_cao_tai_chinh\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u9332\u3059\u308b\u8cac\u4efb\u3002<\/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\/dich-vu-ke-toan-tron-goi-uy-tin\/#Nghia_vu_tuan_thu_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\" >\u653f\u4ee4254\/2026\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u6587\u66f8\u5316\u306e\u7fa9\u52d9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a 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>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u3001\u5275\u696d\u5f53\u521d\u304b\u3089\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/#Ai_chiu_trach_nhiem_phap_ly_khi_bao_cao_tai_chinh_co_sai_sot_do_don_vi_dich_vu_ke_toan_gay_ra\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u3088\u308b\u8aa4\u308a\u306b\u3088\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u8aa4\u308a\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u6cd5\u7684\u8cac\u4efb\u306f\u8ab0\u306b\u3042\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/#Hop_dong_dich_vu_ke_toan_tron_goi_can_co_nhung_dieu_khoan_nao_de_tranh_rui_ro\" >\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u6761\u9805\u3092\u542b\u3081\u308b\u3079\u304d\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/#Doanh_nghiep_dang_gap_vuong_mac_ve_vi_pham_ke_toan_co_nen_chuyen_sang_dich_vu_tron_goi_khong\" >\u4f1a\u8a08\u9055\u53cd\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5305\u62ec\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u5207\u308a\u66ff\u3048\u308b\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-uy-tin\/#Lam_sao_kiem_tra_mot_don_vi_dich_vu_ke_toan_co_du_dieu_kien_hanh_nghe\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_uy_tin_la_gi_va_gom_nhung_cong_viec_nao\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u542b\u307e\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9710\" aria-describedby=\"caption-attachment-9710\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9710\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn l\u00e0 g\u00ec v\u00e0 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9710\" class=\"wp-caption-text\">\u4fe1\u983c\u3067\u304d\u308b\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u6cd5\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8cc7\u683c\u306e\u3042\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3092\u96c7\u7528\u3057\u3001\u66f8\u985e\u4f5c\u6210\u3001\u53d6\u5f15\u8a18\u9332\u3001\u7d0d\u7a0e\u7533\u544a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3068\u63d0\u793a\u306a\u3069\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u3059\u3079\u3066\u307e\u305f\u306f\u5927\u90e8\u5206\u3092\u59d4\u8a17\u3059\u308b\u30d3\u30b8\u30cd\u30b9\u5f62\u614b\u3067\u3042\u308a\u3001\u81ea\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u3092\u7d44\u7e54\u3059\u308b\u4ee3\u308f\u308a\u306b\u3053\u3046\u3057\u305f\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u826f\u3044\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6a19\u6e96\u7684\u306a\u696d\u52d9\u7bc4\u56f2\u306b\u306f\u3001\u901a\u5e38\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\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;\">\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3057\u3001\u7d44\u7e54\u5316\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u5b9a\u306e\u69d8\u5f0f\u30ab\u30bf\u30ed\u30b0\u306b\u5f93\u3063\u3066\u3001\u5165\u51fa\u91d1\u4f1a\u8a08\u66f8\u985e\u3092\u4f5c\u6210\u304a\u3088\u3073\u7ba1\u7406\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u55b6\u696d\u8a31\u53ef\u7a0e\u306a\u3069\u3001\u5404\u7a2e\u7a0e\u91d1\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u751f\u3059\u308b\u554f\u984c\u3078\u306e\u5bfe\u51e6\u6cd5\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u63d0\u4f9b\u3057\u3001\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u30ea\u30b9\u30af\u3092\u8b66\u544a\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c5\u5f53\u8005\u306f\u3001\u8aac\u660e\u3001\u691c\u67fb\u3001\u76e3\u67fb\u306a\u3069\u306e\u5fc5\u8981\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u9023\u643a\u3057\u3066\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u306a\u6ce8\u610f\u70b9\uff1aT<\/b><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u7b2c16\u6761\u7b2c4\u9805\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3092\u96c7\u7528\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u305f\u308a\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u696d\u52d9\u3092\u59d4\u8a17\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u8005\u304a\u3088\u3073\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u6b04\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306e\u5c02\u9580\u8cc7\u683c\u756a\u53f7\u3068\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u540d\u79f0\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u304c\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u6163\u884c\u3067\u3042\u308a\u3001\u300c\u4e00\u6642\u7684\u300d\u307e\u305f\u306f\u9055\u6cd5\u306a\u89e3\u6c7a\u7b56\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u88cf\u4ed8\u3051\u308b\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\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;\">\u4f01\u696d\u304c\u5b9f\u969b\u306e\u4e8b\u696d\u898f\u6a21\u306b\u57fa\u3065\u3044\u3066\u9069\u5207\u306a\u6599\u91d1\u4f53\u7cfb\u3092\u5bb9\u6613\u306b\u6c7a\u5b9a\u3067\u304d\u308b\u3088\u3046\u3001\u5f53\u793e\u306f\u4ee5\u4e0b\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u958b\u767a\u3057\u307e\u3057\u305f\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/bao-gia-dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u8868<\/span><\/a><span style=\"font-weight: 400;\"> \u56db\u534a\u671f\u3054\u3068\u306b\u767a\u884c\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306e\u6570\u306b\u57fa\u3065\u304d\u3001\u7a0e\u95a2\u7533\u544a\u306e\u306a\u3044\u4f01\u696d\u3068\u7a0e\u95a2\u7533\u544a\u306e\u3042\u308b\u4f01\u696d\uff08\u8f38\u51fa\u5165\u6d3b\u52d5\u3092\u542b\u3080\uff09\u306b\u660e\u78ba\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u900f\u660e\u6027\u3068\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u5fc5\u8981\u3068\u3055\u308c\u308b\u4f1a\u8a08\u696d\u52d9\u306e\u91cf\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u8acb\u6c42\u91d1\u984d\u5225\u306b\u5206\u985e\u3055\u308c\u305f\u5546\u696d\u90e8\u9580\u306e\u8a73\u7d30\u306a\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868\u3067\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;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\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>\u8acb\u6c42\u66f8\u306e\u6570<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u95a2\u7533\u544a\u4e0d\u8981<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u95a2\u7533\u544a\u66f8\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u554f\u984c\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,600,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,300,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">46\u6b73\u672a\u6e80\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,600,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,800,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">76\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,600,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,800,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">91\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">121\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">151\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7,300,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">181\u6b73\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u56db\u534a\u671f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">181\u4ee5\u964d<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">\u5951\u7d04\u5185\u5bb9\u306e\u8a73\u7d30\u304a\u3088\u3073\u6599\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/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;\"> \u4fa1\u683c\u8868\u306f\u53c2\u8003\u7528\u3067\u3059\u3002\u4fa1\u683c\u306f\u696d\u52d9\u7bc4\u56f2\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8907\u96d1\u3055\u3001\u4e8b\u696d\u898f\u6a21\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3054\u76f8\u8ac7\u3001\u8a55\u4fa1\u3001\u304a\u3088\u3073\u9069\u5207\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=\"So_sanh_dich_vu_ke_toan_tron_goi_va_ke_toan_noi_bo_Bai_toan_chi_phi_rui_ro_hieu_qua\"><\/span><b>\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u3068\u793e\u5185\u4f1a\u8a08\u306e\u6bd4\u8f03\uff1a\u30b3\u30b9\u30c8\u30ea\u30b9\u30af\u3001\u6709\u52b9\u6027\u3001\u52b9\u7387\u6027\u306e\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u9078\u3076\u524d\u306b\u3001\u307b\u3068\u3093\u3069\u306e\u7d4c\u55b6\u8005\u304c\u62b1\u304f\u7591\u554f\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u6bd4\u8f03\u8868\u306f\u3001\u6700\u3082\u91cd\u8981\u306a5\u3064\u306e\u57fa\u6e96\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\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;\">\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u3068\u793e\u5185\u4f1a\u8a08\u306e\u6bd4\u8f03\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u4f1a\u8a08<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u904b\u55b6\u30b3\u30b9\u30c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u624b\u5f53\u3001\u7814\u4fee\u8cbb\u7528\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u8cbb\u7528\u306f\u3001\u305f\u3068\u3048\u696d\u52d9\u91cf\u304c\u5b63\u7bc0\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u3066\u3082\u3001\u901a\u5e38\u306f\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3001\u53d6\u5f15\u91cf\u307e\u305f\u306f\u4e8b\u696d\u898f\u6a21\u306b\u57fa\u3065\u3044\u3066\u30d1\u30c3\u30b1\u30fc\u30b8\u3054\u3068\u306b\u8ab2\u91d1\u3055\u308c\u307e\u3059\u3002\u4fdd\u967a\u6599\u3084\u7814\u4fee\u8cbb\u7528\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5c02\u9580\u77e5\u8b58\u306e\u30ec\u30d9\u30eb\u3068\u6700\u65b0\u306e\u6cd5\u5f8b\u60c5\u5831\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u500b\u4eba\u306e\u80fd\u529b\u3078\u306e\u4f9d\u5b58\u3001\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u6cd5\u7684\u6587\u66f8\uff08\u4f8b\u3048\u3070\u30012026\u5e741\u67081\u65e5\u304b\u3089\u901a\u905499\/2025\/TT-BTC\u304c\u901a\u9054200\/2014\/TT-BTC\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u306a\u3069\uff09\u306b\u3088\u308a\u9045\u308c\u3092\u3068\u308b\u30ea\u30b9\u30af\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u793e\u306e\u5c02\u4efb\u30c1\u30fc\u30e0\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3092\u76e3\u8996\u30fb\u66f4\u65b0\u3057\u3001\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u540c\u6642\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u591a\u69d8\u306a\u72b6\u6cc1\u3078\u306e\u5bfe\u5fdc\u7d4c\u9a13\u3092\u84c4\u7a4d\u3057\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4eba\u54e1\u914d\u7f6e\u306e\u6df7\u4e71\u30ea\u30b9\u30af<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u7a81\u7136\u8f9e\u4efb\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3084\u51e6\u7406\u306b\u9045\u5ef6\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f4e\u30b3\u30b9\u30c8\u3067\u3001\u5f15\u304d\u7d99\u304e\u624b\u9806\u3068\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u8981\u54e1\u3092\u5099\u3048\u305f\u30b5\u30fc\u30d3\u30b9\u30e6\u30cb\u30c3\u30c8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8aa4\u308a\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u8cac\u4efb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u696d\u304a\u3088\u3073\u4f1a\u8a08\u8cac\u4efb\u8005\u3067\u3042\u308b\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u304c\u5168\u8cac\u4efb\u3092\u8ca0\u3046\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u307e\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u696d\u52d9\u3092\u898f\u5b9a\u3059\u308b\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62e1\u5f35\u6027\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e8b\u696d\u306e\u6210\u9577\u306b\u4f34\u3044\u3001\u3088\u308a\u591a\u304f\u306e\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u5fc5\u8981\u6027\u3084\u3001\u7814\u4fee\u306b\u8cbb\u3084\u3059\u6642\u9593\u3082\u5897\u52a0\u3059\u308b\u3060\u308d\u3046\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u53d6\u5f15\u91cf\u306b\u57fa\u3065\u3044\u305f\u3001\u67d4\u8edf\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_nen_chon_ke_toan_noi_bo\"><\/span><b>\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u793e\u5185\u4f1a\u8a08\u3092\u9078\u629e\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;\">\u53d6\u5f15\u91cf\u304c\u591a\u304f\u3001\u7d4c\u55b6\u9663\u3068\u65e5\u5e38\u7684\u306b\u76f4\u63a5\u9023\u643a\u3059\u308b\u5e38\u52e4\u306e\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u3092\u5fc5\u8981\u3068\u3059\u308b\u5927\u4f01\u696d\u3001\u3042\u308b\u3044\u306f\u8907\u96d1\u306a\u6587\u66f8\u4f5c\u6210\u306e\u305f\u3081\u306b\u7fa9\u52d9\u7684\u306a\u72ec\u7acb\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u5c02\u4efb\u306e\u793e\u5185\u4f1a\u8a08\u30e2\u30c7\u30eb\u306b\u9069\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_dich_vu_ke_toan_tron_goi_uy_tin_la_lua_chon_toi_uu\"><\/span><b>\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u9078\u3076\u3079\u304d\u6700\u9069\u306a\u9078\u629e\u80a2\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\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;\">\u4ee5\u4e0b\u306f\u3001\u9069\u5207\u306a\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u89a7\u3067\u3059\u3002 <\/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;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u306f\u3001\u72ec\u7acb\u3057\u305f\u7d4c\u7406\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u307b\u3069\u306e\u53d6\u5f15\u91cf\u304c\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u306a\u304c\u3089\u3001\u904b\u55b6\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904e\u53bb\u306b\u7a0e\u52d9\u7533\u544a\u3067\u8aa4\u308a\u3092\u72af\u3057\u305f\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u7f70\u91d1\u3084\u8b66\u544a\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308b\u4f01\u696d\u306f\u3001\u3088\u308a\u5f37\u56fa\u306a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u8cb4\u793e\u304c\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/toi-vi-pham-ve-quy-dinh-ke-toan\/\"> \u4f1a\u8a08\u898f\u5247\u9055\u53cd\u306e\u7f6a<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7f70\u5247\u306e\u5185\u5bb9\u3068\u3001\u72b6\u6cc1\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7d44\u7e54\u518d\u7de8\u3001\u5408\u4f75\u3001\u307e\u305f\u306f\u6cd5\u7684\u5f62\u614b\u306e\u5909\u66f4\u306e\u969b\u306b\u3001\u4f1a\u8a08\u30e2\u30c7\u30eb\u3092\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_su_dung_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u96c7\u3046\u3053\u3068\u306f\u3001\u6cd5\u7684\u306a\u67a0\u7d44\u307f\u304b\u3089\u5916\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u7279\u5b9a\u306e\u898f\u5236\u306b\u5f93\u3046\u3079\u304d\u6761\u4ef6\u4ed8\u304d\u306e\u4e8b\u696d\u6d3b\u52d5\u3067\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_Luat_Ke_toan\"><\/span><b>\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306f\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5b9f\u52d9\u8005\u306f\u6709\u52b9\u306a\u4f1a\u8a08\u58eb\u8cc7\u683c\u307e\u305f\u306f\u76e3\u67fb\u4eba\u8cc7\u683c\u3092\u4fdd\u6709\u3057\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u9078\u3076\u969b\u306e\u6700\u521d\u306b\u3057\u3066\u6700\u3082\u91cd\u8981\u306a\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u306f\u8cc7\u683c\u8a3c\u660e\u66f8\u3068\u7533\u8acb\u62c5\u5f53\u8005\u306e\u5c02\u9580\u8cc7\u683c\u306e\u63d0\u793a\u3092\u6c42\u3081\u308b\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ghi_nhan_thong_tin_don_vi_dich_vu_ke_toan_tren_bao_cao_tai_chinh\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u9332\u3059\u308b\u8cac\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u901a\u905499\/2025\/TT-BTC\u306e\u7b2c16\u6761\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3084\u4e3b\u4efb\u4f1a\u8a08\u58eb\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u306e\u5c02\u9580\u8cc7\u683c\u756a\u53f7\u3068\u540d\u79f0\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u5831\u544a\u66f8\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u7a0e\u52d9\u5f53\u5c40\u3084\u898f\u5236\u6a5f\u95a2\u304c\u8cac\u4efb\u3092\u5bb9\u6613\u306b\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u4ed5\u7d44\u307f\u3067\u3082\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\u653f\u4ee4254\/2026\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u6587\u66f8\u5316\u306e\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u304b\u3089\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u8a73\u7d30\u306a\u65bd\u884c\u898f\u5247\u304c\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u30c7\u30fc\u30bf\u5f62\u5f0f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u4f5c\u6210\u6642\u306e\u6280\u8853\u7684\u554f\u984c\u3078\u306e\u5bfe\u51e6\u624b\u9806\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u7d99\u7d9a\u7684\u306a\u66f4\u65b0\u304c\u6c42\u3081\u3089\u308c\u308b\u696d\u52d9\u5206\u91ce\u3067\u3059\u3002\u5c0f\u898f\u6a21\u306a\u72ec\u7acb\u7cfb\u7d4c\u7406\u30c1\u30fc\u30e0\u306b\u3068\u3063\u3066\u3001\u5e74\u5ea6\u9014\u4e2d\u3067\u65b0\u305f\u306b\u767a\u52b9\u3057\u305f\u653f\u4ee4\u306e\u3059\u3079\u3066\u306e\u5909\u66f4\u70b9\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306f\u5927\u304d\u306a\u8ab2\u984c\u3067\u3059\u304c\u3001\u6cd5\u52d9\u90e8\u9580\u3068\u696d\u52d9\u90e8\u9580\u304c\u898f\u5236\u3068\u696d\u52d9\u306e\u4e21\u65b9\u3092\u76e3\u8996\u3059\u308b\u3001\u8a55\u5224\u306e\u9ad8\u3044\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u3068\u3063\u3066\u306f\u65e5\u5e38\u696d\u52d9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_vi_pham_quy_dinh_ke_toan\"><\/span><b>\u4f1a\u8a08\u898f\u5247\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;\">\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u306f\u5e33\u7c3f\u306e\u8abf\u6574\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u3053\u3068\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u4e0d\u5b8c\u5168\u306a\u4f1a\u8a08\u66f8\u985e\u306e\u4f5c\u6210\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u3001\u8cc7\u683c\u306e\u306a\u3044\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u9045\u5ef6\u307e\u305f\u306f\u672a\u63d0\u51fa\u3068\u3044\u3063\u305f\u884c\u70ba\u306f\u3001\u662f\u6b63\u63aa\u7f6e\u3068\u3068\u3082\u306b\u91d1\u92ad\u7684\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7f70\u91d1\u984d\u306f\u9055\u53cd\u306e\u6027\u8cea\u3068\u91cd\u5927\u6027\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u3001\u7f70\u5247\u3092\u79d1\u3059\u6a29\u9650\u306f\u9055\u53cd\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u69d8\u3005\u306a\u6a5f\u95a2\u306b\u59d4\u4efb\u3055\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8cac\u4efb\u3092\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u304a\u3044\u3066\u660e\u78ba\u306a\u6cd5\u7684\u7fa9\u52d9\u3092\u8ca0\u3046\u5c02\u9580\u90e8\u7f72\u306b\u79fb\u7ba1\u3059\u308b\u3001\u8a55\u5224\u306e\u826f\u3044\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30e2\u30c7\u30eb\u306b\u7a4d\u6975\u7684\u306b\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_tieu_chi_nhan_dien_mot_don_vi_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e5\u3064\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9711\" aria-describedby=\"caption-attachment-9711\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9711\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9711\" class=\"wp-caption-text\">\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300c\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u300d\u3092\u8b33\u3046\u4f01\u696d\u3059\u3079\u3066\u304c\u3001\u5b9f\u969b\u306b\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u57fa\u6e96\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u307e\u305a\u3001\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u3002 <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u5fc5\u9808\u8981\u4ef6\u3067\u3042\u308a\u3001\u53e3\u982d\u3067\u306e\u7d04\u675f\u3084\u5358\u7d14\u306a\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u4ee3\u66ff\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\u3064\u76ee\u306f\u3001\u5f53\u8a72\u30d5\u30a1\u30a4\u30eb\u3092\u76f4\u63a5\u62c5\u5f53\u3059\u308b\u8005\u304c\u6709\u52b9\u306a\u4f1a\u8a08\u5b9f\u52d9\u8a3c\u660e\u66f8\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002 <\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u8a3c\u660e\u66f8\u306e\u95b2\u89a7\u3092\u8981\u6c42\u3057\u3001\u305d\u306e\u756a\u53f7\u3092\u898f\u5236\u5f53\u5c40\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30ea\u30b9\u30c8\u3068\u6bd4\u8f03\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e09\u306b\u3001\u8a18\u9332\u306e\u5f15\u304d\u6e21\u3057\u3068\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u306e\u9ad8\u3044\u30d7\u30ed\u30bb\u30b9\u304c\u5b58\u5728\u3059\u308b\u3002 <\/b><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u9867\u5ba2\u3068\u306e\u62d8\u675f\u529b\u306e\u3042\u308b\u5951\u7d04\u306e\u4e00\u74b0\u3068\u3057\u3066\u30c7\u30fc\u30bf\u3092\u96a0\u853d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u9867\u5ba2\u304c\u3044\u3064\u3067\u3082\u8a18\u9332\u3084\u5e33\u7c3f\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u95b2\u89a7\u3059\u308b\u6a29\u5229\u3092\u5e38\u306b\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u56db\u306b\u3001\u65b0\u305f\u306a\u6cd5\u7684\u6761\u9805\u3092\u76db\u308a\u8fbc\u3093\u3067\u5951\u7d04\u3092\u66f4\u65b0\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u3002 <\/b><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u6587\u66f8\u767a\u884c\u30da\u30fc\u30b9\uff08\u901a\u905499\/2025\/TT-BTC\u3001\u653f\u4ee4254\/2026\/ND-CP\u306a\u3069\uff09\u306f1\u5e74\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u305d\u308c\u3089\u3092\u8fc5\u901f\u306b\u76e3\u8996\u3057\u9069\u7528\u3059\u308b\u80fd\u529b\u3092\u5b9f\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e94\u306b\u3001\u30a8\u30e9\u30fc\u767a\u751f\u6642\u306e\u8cac\u4efb\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\uff1a <\/b><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u3088\u3063\u3066\u5f15\u304d\u8d77\u3053\u3055\u308c\u305f\u30a8\u30e9\u30fc\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3001\u4f01\u696d\u304c\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u7684\u306a\u5f71\u97ff\u3092\u5358\u72ec\u3067\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u72b6\u6cc1\u3092\u56de\u907f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u9078\u5b9a\u306b\u8ff7\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f0a\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u73fe\u72b6\u3092\u8a55\u4fa1\u3057\u3001\u7279\u5b9a\u306e\u898f\u6a21\u3084\u696d\u754c\u306b\u9069\u3057\u305f\u89e3\u6c7a\u7b56\u3092\u63d0\u6848\u3059\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_tron_goi_uy_tin_tai_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306f\u3001\u4f01\u696d\u304c\u4fe1\u983c\u3067\u304d\u308b\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u79fb\u884c\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u7528\u610f\u3057\u3066\u304a\u308a\u3001\u901a\u5e38\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u73fe\u72b6\u306e\u8abf\u67fb\u3068\u8a55\u4fa1\uff1a <\/b><span style=\"font-weight: 400;\">MAN\u306e\u30c1\u30fc\u30e0\u306f\u3001\u5fc5\u8981\u306a\u4f5c\u696d\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u5e33\u7c3f\u3001\u7a0e\u52d9\u8a18\u9332\u3001\u304a\u3088\u3073\u73fe\u5728\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u72b6\u6cc1\u3092\u7cbe\u67fb\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u5951\u7d04\u66f8\u306b\u7f72\u540d\u3057\u3001\u30c7\u30fc\u30bf\u3092\u5f15\u304d\u6e21\u3059\uff1a <\/b><span style=\"font-weight: 400;\">\u4e21\u5f53\u4e8b\u8005\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u7bc4\u56f2\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3001\u5b9f\u65bd\u671f\u9593\u3001\u5b9a\u671f\u5831\u544a\u306e\u4ed5\u7d44\u307f\u3001\u304a\u3088\u3073\u30a8\u30e9\u30fc\u767a\u751f\u6642\u306e\u8cac\u4efb\u306b\u3064\u3044\u3066\u5408\u610f\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u8a2d\u5b9a\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u901a\u905499\/2025\/TT-BTC\uff082026\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u4f1a\u8a08\u5e74\u5ea6\uff09\u307e\u305f\u306f\u9069\u7528\u6642\u70b9\u306b\u304a\u3051\u308b\u9069\u5207\u306a\u4f1a\u8a08\u5236\u5ea6\u306b\u5f93\u3063\u3066\u3001\u6b63\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304a\u3088\u3073\u4f1a\u8a08\u52d8\u5b9a\u3092\u9069\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u901a\u5e38\u904b\u8ee2\u3002<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4254\/2026\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u305f\u671f\u9650\u5185\u306b\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3057\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306e\u30c7\u30fc\u30bf\u3092\u4e8b\u696d\u3068\u7167\u5408\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u63d0\u51fa\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u898f\u5236\u306b\u5f93\u3063\u3066\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5b8c\u5168\u306b\u53cd\u6620\u3057\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d76 \u2013 \u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">30\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306f\u3001\u76e3\u67fb\u3084\u691c\u67fb\u306e\u969b\u306b\u4f01\u696d\u3068\u81ea\u4fe1\u3092\u6301\u3063\u3066\u9023\u643a\u3057\u3001\u3059\u3079\u3066\u306e\u95a2\u9023\u66f8\u985e\u304c\u6cd5\u7684\u306b\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_yeu_to_anh_huong_den_muc_phi_dich_vu_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u826f\u3044\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u306f\u56fa\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u7279\u6709\u306e\u591a\u304f\u306e\u8981\u56e0\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u9593\u767a\u884c\u3055\u308c\u308b\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\u306e\u6570\uff1a\u53d6\u5f15\u983b\u5ea6\u306e\u9ad8\u3044\u5546\u696d\u4f01\u696d\u306f\u3001\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3088\u308a\u3082\u4e00\u822c\u7684\u306b\u9ad8\u3044\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u306e\u7a2e\u985e\u3068\u696d\u754c\uff1a\u8907\u96d1\u306a\u5728\u5eab\u7ba1\u7406\u3092\u5fc5\u8981\u3068\u3059\u308b\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u88fd\u9020\u696d\u306f\u3001\u3088\u308a\u5e45\u5e83\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u306e\u7d4c\u55b6\u5831\u544a\u8981\u4ef6\uff1a\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8ca1\u52d9\u5831\u544a\u66f8\u306b\u52a0\u3048\u3066\u3001\u4f01\u696d\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5831\u544a\u66f8\u3084\u90e8\u9580\u5225\u30b3\u30b9\u30c8\u5206\u6790\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306e\u8907\u96d1\u3055\u306e\u30ec\u30d9\u30eb\uff1a\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3001\u8f38\u51fa\u5165\u6d3b\u52d5\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u7d4c\u8cbb\u5236\u9650\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u6a19\u6e96\u30ec\u30d9\u30eb\u3088\u308a\u3082\u8a73\u7d30\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3001\u7fa9\u52d9\u7684\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u7814\u4fee\u8cbb\u7528\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u8cbb\u7528\u306a\u3069\u3001\u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u793e\u5185\u4f1a\u8a08\u58eb\u3092\u7dad\u6301\u3059\u308b\u30b3\u30b9\u30c8\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u30b3\u30b9\u30c8\u306f\u3001\u591a\u69d8\u306a\u9867\u5ba2\u4e8b\u4f8b\u3078\u306e\u5bfe\u5fdc\u7d4c\u9a13\u306e\u304a\u304b\u3052\u3067\u3001\u540c\u7b49\u307e\u305f\u306f\u305d\u308c\u4ee5\u4e0a\u306e\u5c02\u9580\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u591a\u304f\u306e\u5834\u5408\u5927\u5e45\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8ca1\u52d9\u9762\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8a18\u4e8b\u306e\u8a73\u7d30\u306a\u5206\u6790\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\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;\"> \u30b3\u30b9\u30c8\u69cb\u9020\u3092\u5305\u62ec\u7684\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\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;\">\u793e\u5185\u4f1a\u8a08\u3068\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u4e07\u80fd\u306a\u89e3\u6c7a\u7b56\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306e\u898f\u6a21\u3001\u53d6\u5f15\u91cf\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7fa9\u52d9\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u30012026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u3092\u898f\u5b9a\u3059\u308b\u901a\u905499\/2025\/TT-BTC\u304b\u3089\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u306b\u81f3\u308b\u307e\u3067\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5236\u5ea6\u304c\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u3001\u307e\u305f\u306f\u904e\u53bb\u306b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u554f\u984c\u306b\u76f4\u9762\u3057\u305f\u4f01\u696d\u306f\u3001\u8cc7\u683c\u306e\u3042\u308b\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a55\u5224\u306e\u826f\u3044\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u660e\u3089\u304b\u306b\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u4f1a\u8a08\u30e2\u30c7\u30eb\u306e\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u6c7a\u5b9a\u3092\u4e0b\u3059\u524d\u306b\u73fe\u5728\u306e\u8a18\u9332\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network \u306e\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u3001\u73fe\u72b6\u306e\u521d\u671f\u8a55\u4fa1\u304b\u3089\u3001\u8cb4\u793e\u306e\u898f\u6a21\u3084\u696d\u754c\u306b\u5408\u308f\u305b\u305f\u5305\u62ec\u7684\u3067\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u5c0e\u5165\u307e\u3067\u3001\u5168\u9762\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">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<\/a><\/span><\/strong><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> <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_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\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_moi_thanh_lap_co_nen_dung_dich_vu_ke_toan_tron_goi_ngay_tu_dau_khong\"><\/span><b>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u3001\u5275\u696d\u5f53\u521d\u304b\u3089\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\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;\">\u521d\u671f\u6bb5\u968e\u3067\u306f\u3001\u53d6\u5f15\u91cf\u304c\u793e\u5185\u306e\u5c02\u4efb\u4f1a\u8a08\u58eb\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u898f\u6a21\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u4e00\u65b9\u3067\u3001\u7a0e\u52d9\u7533\u544a\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_phap_ly_khi_bao_cao_tai_chinh_co_sai_sot_do_don_vi_dich_vu_ke_toan_gay_ra\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u3088\u308b\u8aa4\u308a\u306b\u3088\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u8aa4\u308a\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u6cd5\u7684\u8cac\u4efb\u306f\u8ab0\u306b\u3042\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;\">\u4f01\u696d\u306f\u6700\u7d42\u7684\u306b\u306f\u898f\u5236\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u3082\u306e\u306e\u3001\u4fe1\u983c\u3067\u304d\u308b\u7dcf\u5408\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u904e\u5931\u306b\u8d77\u56e0\u3059\u308b\u8aa4\u308a\u306b\u5bfe\u3059\u308b\u88dc\u511f\u304a\u3088\u3073\u662f\u6b63\u63aa\u7f6e\u306e\u4ed5\u7d44\u307f\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hop_dong_dich_vu_ke_toan_tron_goi_can_co_nhung_dieu_khoan_nao_de_tranh_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u6761\u9805\u3092\u542b\u3081\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u306e4\u3064\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u9805\u76ee\uff08\u7533\u544a\u3001\u5831\u544a\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff09\u306e\u5177\u4f53\u7684\u306a\u696d\u52d9\u7bc4\u56f2\u3001\u4f01\u696d\u3078\u306e\u5b9a\u671f\u5831\u544a\u306e\u4ed5\u7d44\u307f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u904e\u5931\u306b\u3088\u308b\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u8ce0\u511f\u8cac\u4efb\u3001\u304a\u3088\u3073\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6a5f\u5bc6\u4fdd\u6301\u306b\u95a2\u3059\u308b\u6761\u9805\u3002\u3053\u308c\u3089\u306e4\u3064\u306e\u6761\u9805\u306e\u3044\u305a\u308c\u304b\u304c\u6b20\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f01\u696d\u306f\u5951\u7d04\u7de0\u7d50\u524d\u306b\u518d\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_gap_vuong_mac_ve_vi_pham_ke_toan_co_nen_chuyen_sang_dich_vu_tron_goi_khong\"><\/span><b>\u4f1a\u8a08\u9055\u53cd\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5305\u62ec\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u5207\u308a\u66ff\u3048\u308b\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: 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id=\"Lam_sao_kiem_tra_mot_don_vi_dich_vu_ke_toan_co_du_dieu_kien_hanh_nghe\"><\/span><b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\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\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u8a3c\u660e\u66f8\u3068\u3001\u5f53\u8a72\u30d5\u30a1\u30a4\u30eb\u306b\u76f4\u63a5\u8cac\u4efb\u3092\u8ca0\u3046\u8005\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a3c\u660e\u66f8\u3092\u63d0\u793a\u3057\u3001\u4f1a\u8a08\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u516c\u958b\u30ea\u30b9\u30c8\u3068\u7167\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, kh\u00f4ng ph\u1ea3i v\u00ec ti\u1ebft ki\u1ec7m chi ph\u00ed \u0111\u01a1n thu\u1ea7n, m\u00e0 v\u00ec b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111ang ng\u00e0y m\u1ed9t si\u1ebft ch\u1eb7t. V\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thi\u1ebfu chuy\u00ean m\u00f4n ho\u1eb7c thi\u1ebfu c\u1eadp nh\u1eadt c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 gi\u00e1 b\u1eb1ng ti\u1ec1n ph\u1ea1t, truy thu thu\u1ebf v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9709,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9708","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\/9708","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=9708"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9708\/revisions"}],"predecessor-version":[{"id":9712,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9708\/revisions\/9712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9709"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}