{"id":9713,"date":"2026-09-04T15:30:16","date_gmt":"2026-09-04T08:30:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9713"},"modified":"2026-09-04T15:30:16","modified_gmt":"2026-09-04T08:30:16","slug":"dich-vu-ke-toan-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/","title":{"rendered":"\u4e00\u62ec\u7a0e\u306e\u5ec3\u6b62\u3068\u3044\u3046\u72b6\u6cc1\u4e0b\u306b\u304a\u3051\u308b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-152-2025-TT-BTC-huong-dan-ke-toan-cho-cac-ho-kinh-doanh-680351.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 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class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\" >\u5bb6\u8a08\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u7a0e\u6cd5\u304a\u3088\u3073\u898f\u5236\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u542b\u307e\u308c\u307e\u3059\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\" >\u7a0e\u52d9\u767b\u9332\u304a\u3088\u3073\u521d\u671f\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u6c7a\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\" >\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6b63\u3057\u3044\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u3001\u4f1a\u8a08\u5e33\u7c3f\u3092\u958b\u8a2d\u3057\u3001\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\" 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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-ho-kinh-doanh\/#Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\" >\u7a0e\u52d9\u4e0a\u306e\u8cac\u4efb\u533a\u5206\u5909\u66f4\u306b\u95a2\u3059\u308b\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3068\u30ea\u30b9\u30af\u8b66\u544a\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\/dich-vu-ke-toan-ho-kinh-doanh\/#Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\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\/dich-vu-ke-toan-ho-kinh-doanh\/#5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b5\u3064\u306e\u9593\u9055\u3044\u3002<\/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\/dich-vu-ke-toan-ho-kinh-doanh\/#Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u59cb\u3081\u308b\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh\" 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>\u500b\u4eba\u7d4c\u55b6\u306e\u4e8b\u696d\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u306e\u306f\u3044\u3064\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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Doanh_thu_vuot_3_ty_dong_thi_ho_kinh_doanh_phai_lam_gi\" >\u5bb6\u5185\u5de5\u696d\u306e\u58f2\u4e0a\u9ad8\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u58eb\u3092\u52d9\u3081\u308b\u3053\u3068\u304c\u8a31\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u8ab0\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\" >\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh\/#So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u5e33\u7c3f\u3084\u66f8\u985e\u306f\u3069\u306e\u304f\u3089\u3044\u306e\u671f\u9593\u4fdd\u7ba1\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_can_su_dung_dich_vu_ke_toan_ngay_tu_nam_2026\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c2026\u5e74\u3068\u3044\u3046\u65e9\u3044\u6642\u671f\u304b\u3089\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u59cb\u3081\u308b\u3079\u304d\u7406\u7531\u3068\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9717\" aria-describedby=\"caption-attachment-9717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9717\" class=\"wp-caption-text\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u3001\u305d\u308c\u3092\u5229\u7528\u3059\u3079\u304d\u7406\u7531\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u524d\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u5bb6\u8a08\u7d4c\u55b6\u4f01\u696d\u306f\u5b9a\u984d\u8ab2\u7a0e\u5236\u5ea6\u306b\u6163\u308c\u89aa\u3057\u3093\u3067\u3044\u305f\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u6bce\u6708\u306e\u7a0e\u984d\u3092\u56fa\u5b9a\u3057\u3001\u5bb6\u8a08\u7d4c\u55b6\u4f01\u696d\u306f\u307b\u3068\u3093\u3069\u5e33\u7c3f\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u306a\u304b\u3063\u305f\u3002\u300c\u5c0f\u898f\u6a21\u306a\u5bb6\u8a08\u7d4c\u55b6\u4f01\u696d\u306b\u306f\u4f1a\u8a08\u58eb\u306f\u5fc5\u8981\u306a\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u4e00\u822c\u7684\u3060\u3063\u305f\u304c\u3001\u305d\u308c\u4ee5\u964d\u306f\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u884c\u653f\u6cd52025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u52b9\u679c\u7684\u306a\u6307\u5c0e\u653f\u4ee4\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u4e00\u62ec\u8ab2\u7a0e\u306f\u5ec3\u6b62\u3055\u308c\u3001\u5b9f\u969b\u306e\u53ce\u5165\u3001\u66f8\u985e\u3001\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u304f\u7533\u544a\u5236\u5ea6\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u300c\u5f62\u5f0f\u7684\u306a\u300d\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u306a\u304f\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3001\u904e\u5270\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u9700\u8981\u304c\u6025\u5897\u3059\u308b\u8981\u56e0\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e3\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ce\u76ca\u533a\u5206\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u308b\u3002 <\/b><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC\u306f\u3001\u4e8b\u696d\u8005\u306f\u53ce\u76ca\u57fa\u6e96\u984d\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306b\u57fa\u3065\u304d\u3001\u5bfe\u5fdc\u3059\u308b\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b\u81ea\u7531\u306b\u72ec\u81ea\u306e\u8a18\u9332\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3082\u306f\u3084\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u53ce\u76ca\u57fa\u6e96\u984d\u3068\u76f4\u63a5\u7684\u306b\u9023\u52d5\u3057\u3066\u3044\u307e\u3059\u3002 <\/b><span style=\"font-weight: 400;\">\u5e74\u9593\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u53ce\u5165\u304c10\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u5bb6\u5185\u5de5\u696d\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u4ed8\u304d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306b\u63a5\u7d9a\u3055\u308c\u305f\u30ec\u30b8\u304b\u3089\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5bb6\u5185\u5de5\u696d\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u6ede\u7d0d\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u539f\u56e0\u306f\u3001\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306e\u8aa4\u308a\u3001\u4e0d\u5099\u3001\u307e\u305f\u306f\u4f1a\u8a08\u8a18\u9332\u3068\u306e\u4e0d\u4e00\u81f4\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a18\u9332\u7ba1\u7406\u306e\u8aa4\u308a\u306f\u3001\u4e8c\u91cd\u306e\u7d4c\u6e08\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u3002 <\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u305b\u305a\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8a3c\u660e\u3059\u308b\u6709\u52b9\u306a\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7d0d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002\u3053\u306e\u6c7a\u5b9a\u984d\u306f\u3001\u8a18\u9332\u304c\u9069\u5207\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u5b9f\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u984d\u3088\u308a\u3082\u5927\u5e45\u306b\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3089\u306b\u8a73\u3057\u3044\u60c5\u5831\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\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\u30ea\u30b9\u30af<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u70b9\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u5358\u306b\u300c\u4f53\u88c1\u3092\u6574\u3048\u308b\u305f\u3081\u306b\u7c3f\u8a18\u3092\u884c\u3046\u300d\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6b63\u3057\u3044\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3001\u6b63\u3057\u3044\u7d0d\u7a0e\u7fa9\u52d9\u984d\u306e\u57fa\u6e96\u3092\u6c7a\u5b9a\u3057\u3001\u76e3\u67fb\u3084\u691c\u67fb\u306e\u969b\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\"><\/span><b>\u5bb6\u8a08\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u7a0e\u6cd5\u304a\u3088\u3073\u898f\u5236\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;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u73fe\u5728\u306e\u5b9f\u65bd\u65b9\u6cd5\u306f\u3001\u5305\u62ec\u7684\u306a\u6cd5\u7684\u6587\u66f8\u4f53\u7cfb\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3002 <\/span><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u5bb6\u8a08\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u6cd5\u7684\u6587\u66f8\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5bb6\u8a08\u7d4c\u55b6\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u66f8\u985e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd52025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd52024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd52025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee468\/2026\/ND-CP\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u304a\u3088\u3073\u7a0e\u52d9\u7ba1\u7406\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee4141\/2026\/ND-CP\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u7b2c68\u53f7\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5247\u3068\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee4252\/2026\/ND-CP\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5247\u3068\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f818\/2026\/TT-BTC\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u5411\u3051\u306e\u7a0e\u52d9\u7ba1\u7406\u66f8\u985e\u304a\u3088\u3073\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f850\/2026\/TT-BTC\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u52d9\u7ba1\u7406\u6587\u66f8\u304a\u3088\u3073\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u56de\u89a7\u6587\u66f818\/2026\/TT-BTC\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u4fee\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f889\/2026\/TT-BTC\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u4e00\u90e8\u306e\u6761\u9805\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u653f\u4ee4252\/2026\/ND-CP\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u4e00\u90e8\u306e\u6761\u9805\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3001\u7d44\u7e54\u7684\u63aa\u7f6e\u3001\u304a\u3088\u3073\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f890\/2026\/TT-BTC\u306f\u3001\u7a0e\u52d9\u767b\u9332\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306f\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u793a\u3057\u3001\u653f\u4ee4254\/2026\/ND-CP\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8152\/2026\/TT-BTC\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f869\/2025\/TT-BTC\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u4e00\u90e8\u306e\u6761\u9805\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3068\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u4e00\u90e8\u306e\u6761\u9805\u306e\u5b9f\u65bd\u3092\u8a73\u8ff0\u3059\u308b\u653f\u4ee4181\/2025\/ND-CP\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u5fc5\u305a\u7fd2\u5f97\u3059\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ce\u76ca\u57fa\u6e96\u984d\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee468\/2026\/ND-CP\u306e\u7b2c3\u6761\u304a\u3088\u3073\u7b2c4\u6761\u306b\u3088\u308c\u3070\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u58f2\u4e0a\u9ad8\u304c5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u308930\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u307e\u3067\u306e\u5834\u5408\u3001\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306f\u58f2\u4e0a\u9ad8\u306e\u4e00\u5b9a\u5272\u5408\u306b\u57fa\u3065\u304d\u307e\u3059\u3002\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u4e8b\u696d\u8005\u306f\u8ab2\u7a0e\u6240\u5f97\u3092\u7a0e\u7387\u3067\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306b\u5207\u308a\u66ff\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u8907\u96d1\u306a\u79fb\u884c\u3067\u3042\u308a\u3001\u72ec\u81ea\u306b\u884c\u3046\u3068\u8aa4\u308a\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u9054\u6210\u306b\u95a2\u9023\u3059\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\uff1a <\/b><span style=\"font-weight: 400;\">\u653f\u4ee468\/2026\/ND-CP\u7b2c8\u6761\u7b2c5\u9805a\u53f7\u306b\u3088\u308c\u3070\u3001\u5e74\u9593VAT\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u76ca\u304c10\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u4e8b\u696d\u8005\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u53ce\u76ca\u304c5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u8d8510\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u4e8b\u696d\u8005\u306f\u73fe\u6642\u70b9\u3067\u306f\u4f7f\u7528\u7fa9\u52d9\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u767b\u9332\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ce\u76ca\u30b0\u30eb\u30fc\u30d7\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\uff1a <\/b><span style=\"font-weight: 400;\">\u901a\u9054152\/2025\/TT-BTC\uff08\u901a\u905488\/2021\/TT-BTC\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u30012026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\uff09\u306f\u3001VAT\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u4e16\u5e2f\u306f\u3001m\u1eabu S1a-HKD\u306b\u5f93\u3063\u3066\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u53ce\u5165\u767b\u9332\u7c3f\u306e\u307f\u3092\u4f7f\u7528\u3059\u308c\u3070\u3088\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3088\u308a\u9ad8\u3044\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u4e8b\u696d\u4e16\u5e2f\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u8ffd\u52a0\u306e\u767b\u9332\u7c3f\u3092\u958b\u8a2d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u901a\u9054\u3067\u306f\u3001\u4e8b\u696d\u4e16\u5e2f\u306e\u4ee3\u8868\u8005\u304c\u81ea\u3089\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3082\u3001\u89aa\u65cf\u3084\u7ba1\u7406\u8005\u306b\u3053\u306e\u5f79\u5272\u3092\u540c\u6642\u306b\u4efb\u305b\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\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;\"> \u3053\u308c\u306f\u3001\u8a18\u4e8b\u3067\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9716\" aria-describedby=\"caption-attachment-9716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9716\" class=\"wp-caption-text\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u9054152\/2025\/TT-BTC\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u898f\u5247\u306b\u6e96\u62e0\u3057\u305f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u5305\u62ec\u7684\u304b\u3064\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u767b\u9332\u304b\u3089\u6700\u7d42\u6c7a\u6e08\u307e\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u7db2\u7f85\u3059\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\"><\/span><b>\u7a0e\u52d9\u767b\u9332\u304a\u3088\u3073\u521d\u671f\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u6c7a\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u5206\u91ce\u3068\u4e88\u60f3\u53ce\u76ca\u3092\u691c\u8a0e\u3057\u3001\u5bb6\u8a08\u4e8b\u696d\u304c\u975e\u8ab2\u7a0e\u30b0\u30eb\u30fc\u30d7\u3001\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u5272\u5408\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u3001\u307e\u305f\u306f\u6240\u5f97\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u8a08\u7b97\u65b9\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u901a\u905490\/2026\/TT-BTC\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u3001\u6700\u521d\u306e\u7a0e\u52d9\u767b\u9332\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\"><\/span><b>\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6b63\u3057\u3044\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u3001\u4f1a\u8a08\u5e33\u7c3f\u3092\u958b\u8a2d\u3057\u3001\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S1a-HKD\u53ce\u76ca\u767b\u9332\u7c3f\u304a\u3088\u3073\u5404\u53ce\u76ca\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u5fdc\u3059\u308b\u88dc\u52a9\u767b\u9332\u7c3f\u3092\u4f5c\u6210\u3057\u3001\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u5b8c\u5168\u306b\u8a18\u9332\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5e33\u7c3f\u3068\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u6570\u5024\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\"><\/span><b>\u9069\u5207\u306a\u53ce\u76ca\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u304a\u3088\u3073\u7ba1\u7406\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6708\u3054\u3068\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u7d2f\u7a4d\u53ce\u76ca\u3092\u8ffd\u8de1\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c10\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u3057\u304d\u3044\u5024\u306b\u9054\u3057\u305f\u969b\u306b\u8b66\u544a\u3092\u767a\u3057\u3001\u30b3\u30fc\u30c9\u4ed8\u304d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u307e\u305f\u306f\u30ec\u30b8\u304b\u3089\u751f\u6210\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306b\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u3089\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u671f\u9650\u9055\u53cd\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u9045\u5ef6\u767a\u898b\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop_thue_GTGT_thue_TNCN_theo_ky\"><\/span><b>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u5b9a\u671f\u7684\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u7528\u3055\u308c\u308b\u65b9\u6cd5\u3092\u7528\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3057\u3001\u901a\u905418\/2026\/TT-BTC\uff08\u901a\u905450\/2026\/TT-BTC\u306b\u3088\u308a\u6539\u6b63\uff09\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u3001\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_chung_tu_so_sach_toi_thieu_5_nam\"><\/span><b>\u66f8\u985e\u304a\u3088\u3073\u8a18\u9332\u306f\u6700\u4f4e5\u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u306f\u3001\u901a\u9054152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u305f\u671f\u9650\u5185\u306b\u3001\u6587\u66f8\u306e\u7d19\u5a92\u4f53\u307e\u305f\u306f\u96fb\u5b50\u5a92\u4f53\u306e\u30b3\u30d4\u30fc\u3092\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u8005\u304c\u5f8c\u65e5\u7a0e\u52d9\u76e3\u67fb\u3084\u691c\u67fb\u3092\u53d7\u3051\u308b\u969b\u306b\u91cd\u8981\u306a\u6587\u66f8\u7fa4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\"><\/span><b>\u7a0e\u52d9\u4e0a\u306e\u8cac\u4efb\u533a\u5206\u5909\u66f4\u306b\u95a2\u3059\u308b\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3068\u30ea\u30b9\u30af\u8b66\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u53ce\u76ca\u3092\u76e3\u8996\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u57fa\u6e96\u5024\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u65e9\u671f\u306b\u8b66\u544a\u3092\u767a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7fcc\u5e74\u304b\u3089\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u5909\u66f4\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u56de\u907f\u3057\u3001\u8aa4\u3063\u305f\u65b9\u6cd5\u306e\u9069\u7528\u306b\u3088\u308b\u9061\u53ca\u8ab2\u7a0e\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7dcf\u3058\u3066\u8a00\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u5358\u306a\u308b\u300c\u7c3f\u8a18\u300d\u3067\u306f\u306a\u304f\u3001\u73fe\u884c\u306e\u898f\u5236\u3067\u5b9a\u3081\u3089\u308c\u305f\u7279\u5b9a\u306e\u53ce\u76ca\u57fa\u6e96\u3068\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u305f\u3001\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9715\" aria-describedby=\"caption-attachment-9715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh thay v\u00ec t\u1ef1 l\u00e0m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9715\" class=\"wp-caption-text\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u3067\u5e33\u7c3f\u3092\u3064\u3051\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u306f\u30013\u3064\u306e\u660e\u78ba\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u9069\u5207\u306b\u7ba1\u7406\u3055\u308c\u3001\u671f\u9650\u5185\u306b\u4fdd\u7ba1\u3055\u308c\u3001\u88cf\u4ed8\u3051\u3068\u306a\u308b\u66f8\u985e\u3068\u7167\u5408\u3055\u308c\u305f\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u4e8b\u696d\u3092\u55b6\u3080\u4e16\u5e2f\u304c\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8981\u6c42\u3055\u308c\u305f\u969b\u306b\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u3068\u652f\u51fa\u3092\u8a3c\u660e\u3059\u308b\u8a3c\u62e0\u3092\u5e38\u306b\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3001\u66f8\u985e\u306e\u4e0d\u5099\u306b\u3088\u3063\u3066\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u304e\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3001\u6280\u8853\u7684\u306a\u30a8\u30e9\u30fc\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002 <\/b><span style=\"font-weight: 400;\">\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u9069\u5207\u306a\u5206\u985e\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u9069\u7528\u57fa\u6e96\u984d\u306e\u76e3\u8996\u3001\u5404\u696d\u7a2e\u306b\u304a\u3051\u308b\u6b63\u3057\u3044\u7a0e\u7387\u306e\u7b97\u51fa\u306b\u306f\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306e\u7d99\u7d9a\u7684\u306a\u66f4\u65b0\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u4f5c\u696d\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u81ea\u529b\u3067\u89e3\u6c7a\u3057\u3088\u3046\u3068\u3059\u308b\u3088\u308a\u3082\u3001\u5c02\u9580\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u4f9d\u983c\u3059\u308b\u65b9\u304c\u306f\u308b\u304b\u306b\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u884c\u3048\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u306b\u5099\u3048\u3066\u3001\u7a4d\u6975\u7684\u306b\u6e96\u5099\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002 <\/b><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u8a18\u9332\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u3068\u4f1a\u8a08\u5e33\u7c3f\u3092\u7167\u5408\u3059\u308b\u969b\u306b\u4e0d\u610f\u3092\u7a81\u304b\u308c\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u63a5\u7d9a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306b\u3064\u308c\u3001\u3053\u306e\u3088\u3046\u306a\u7167\u5408\u306f\u307e\u3059\u307e\u3059\u4e00\u822c\u7684\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u306e\u624b\u914d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d<strong><span style=\"color: #0000ff;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\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\/loi-ich-khi-thue-dich-vu-ke-toan-cho-doanh-nghiep-nho\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5f7c\u3089\u306e\u4e8b\u696d\u306e\u5b9f\u969b\u306e\u898f\u6a21\u3084\u4e88\u7b97\u3068\u6bd4\u8f03\u3059\u308b\u305f\u3081\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b5\u3064\u306e\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u306e\u57fa\u6e96\u984d\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u57fa\u6e96\u984d\u3068\u306e\u9593\u306b\u6df7\u4e71\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/b><span style=\"font-weight: 400;\"> 5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\uff09\u306810\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff08\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u7fa9\u52d9\u5316\uff09\u3068\u3044\u30462\u3064\u306e\u57fa\u6e96\u5024\u306f\u3001\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u7bc0\u76ee\u3067\u3042\u308b\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u3053\u308c\u3089\u3092\u6df7\u540c\u3057\u3066\u304a\u308a\u3001\u8aa4\u3063\u305f\u7533\u544a\u3084\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u79fb\u884c\u306e\u9045\u5ef6\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u58f2\u4e0a\u9ad8\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u901f\u3084\u304b\u306b\u305d\u306e\u6570\u5024\u3092\u66f4\u65b0\u3057\u306a\u3044\u3053\u3068\u3002<\/b><span style=\"font-weight: 400;\"> 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id=\"Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u305f\u3081\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3059\u3079\u3066\u304c\u3001\u65b0\u305f\u306a\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6c7a\u5b9a\u3092\u4e0b\u3059\u524d\u306b\u3001\u6b21\u306e4\u3064\u306e\u57fa\u6e96\u3092\u6bd4\u8f03\u691c\u8a0e\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\"><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u6cd5\u5236\u5ea6\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u3001\u5e38\u306b\u6700\u65b0\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u8a08\u4e8b\u696d\u306e\u5404\u53ce\u76ca\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u3001\u901a\u9054152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u305f\u69d8\u5f0f\u306b\u5f93\u3063\u305f\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u304c\u5b58\u5728\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7a0e\u52d9\u7533\u544a\u30c7\u30fc\u30bf\u3068\u540c\u671f\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7167\u5408\u3092\u884c\u3046\u969b\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u306a\u3044\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u696d\u52d9\u7bc4\u56f2\u3001\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u3001\u304a\u3088\u3073\u7533\u544a\u624b\u7d9a\u304d\u4e2d\u306b\u767a\u751f\u3057\u305f\u30a8\u30e9\u30fc\u306b\u5bfe\u3059\u308b\u8aac\u660e\u8cac\u4efb\u306e\u78ba\u4fdd\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001MAN\uff08Master Accountant Network\uff09\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30c1\u30fc\u30e0\u304c\u3001\u6700\u521d\u306e\u7a0e\u52d9\u767b\u9332\u66f8\u985e\u306e\u78ba\u8a8d\u3084\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u306e\u4f5c\u6210\u304b\u3089\u3001\u3059\u3079\u3066\u306e\u7a0e\u52d9\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u671f\u9593\u3092\u901a\u3058\u305f\u7d99\u7d9a\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u306e\u63d0\u4f9b\u307e\u3067\u3001\u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u9069\u7528\u3059\u308b\u57fa\u6e96\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u306e\u4e8b\u696d\u72b6\u6cc1\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u3054\u76f8\u8ac7\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u5f53\u793e\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u559c\u3093\u3067\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\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;\"> \u5951\u7d04\u7de0\u7d50\u524d\u306b\u3001\u4f5c\u696d\u7bc4\u56f2\u3068\u9069\u5207\u306a\u8cbb\u7528\u3092\u9069\u5207\u306b\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u59cb\u3081\u308b\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\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;\">\u5bb6\u8a08\u3092\u55b6\u3080\u4e8b\u696d\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u6e96\u5099\u3092\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\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5206\u985e\u3059\u308b\u305f\u3081\u306b\u3001\u76f4\u8fd1\u306e\u5e74\u9593\u53ce\u76ca\u3068\u4e88\u6e2c\u53ce\u76ca\u3092\u7b97\u51fa\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u8cb7\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3068\u95a2\u9023\u66f8\u985e\u3092\u53ce\u96c6\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u767b\u9332\u72b6\u6cc1\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u304a\u3088\u3073\u73fe\u5728\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u3055\u308c\u305f\u53ce\u76ca\u57fa\u6e96\u984d\u5185\u3067\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u8a18\u9332\u3092\u78ba\u8a8d\u3057\u3001\u901a\u9054152\/2025\/TT-BTC\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u69d8\u5f0f\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u8907\u6570\u306e\u62e0\u70b9\u304c\u3042\u308b\u5834\u5408\uff09\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u544a\u671f\u9650\u3092\u9003\u3055\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u3068\u5b9a\u671f\u7684\u306b\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/li>\n<\/ul>\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\u901a\u9054152\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u4e00\u62ec\u7a0e\u306e\u5ec3\u6b62\u3068\u4f1a\u8a08\u898f\u5236\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\u65b9\u6cd5\u306f\u6839\u672c\u7684\u306b\u5909\u5316\u3057\u307e\u3057\u305f\u3002\u3082\u306f\u3084\u56fa\u5b9a\u306e\u6708\u6b21\u6570\u5024\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u6b63\u78ba\u306b\u8a18\u9332\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3001\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3046\u8cac\u4efb\u304c\u8ab2\u305b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3082\u306f\u3084\u300c\u63a8\u5968\u300d\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u57fa\u6e96\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u56de\u907f\u3057\u3001\u76e3\u67fb\u3084\u691c\u67fb\u306b\u7a4d\u6975\u7684\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u5fc5\u9808\u30c4\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u304c\u899a\u3048\u3066\u304a\u304f\u3079\u304d3\u3064\u306e\u3053\u3068\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306e\u57fa\u6e96\u984d\u306b\u3088\u3063\u3066\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\uff085\u5104\u300110\u5104\u300130\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c3\u3064\u306e\u91cd\u8981\u306a\u7bc0\u76ee\u3067\u3059\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u901a\u9054152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u305f\u6240\u5b9a\u306e\u5f62\u5f0f\u306b\u6e96\u62e0\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4efb\u610f\u306e\u5f62\u5f0f\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3082\u306f\u3084\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u6587\u66f8\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8aac\u660e\u306e\u6839\u62e0\u3068\u3059\u308b\u305f\u3081\u3001\u6700\u4f4e5\u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u81ea\u793e\u3067\u8a18\u9332\u3092\u4fdd\u6301\u3059\u308b\u304b\u5916\u90e8\u59d4\u8a17\u3059\u308b\u304b\u307e\u3060\u8ff7\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u3069\u306e\u7a0e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001MAN\u306e\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30c1\u30fc\u30e0\u304c\u3001\u4e0d\u6e2c\u306e\u4e8b\u614b\u304c\u767a\u751f\u3059\u308b\u524d\u306b\u3001\u8cb4\u793e\u3068\u3059\u3079\u3066\u3092\u78ba\u8a8d\u3059\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u307e\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_ho_kinh_doanh\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_doanh_thu_duoi_500_trieu_dongnam_co_can_dich_vu_ke_toan_ho_kinh_doanh_khong\"><\/span><b>\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c5\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\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;\">\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u3001\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u514d\u7a0e\u8cc7\u683c\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u901a\u9054152\/2025\/TT-BTC\u306b\u5f93\u3063\u3066\u4e8b\u696d\u53ce\u5165\u767b\u9332\u7c3f\uff08S1a-HKD\uff09\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5bb6\u8a08\u7d4c\u55b6\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u6642\u306b\u8a18\u9332\u304c\u5e38\u306b\u6b63\u3057\u3044\u5f62\u5f0f\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_ho_kinh_doanh_bat_buoc_dung_hoa_don_dien_tu\"><\/span><b>\u500b\u4eba\u7d4c\u55b6\u306e\u4e8b\u696d\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u306e\u306f\u3044\u3064\u3067\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=\"Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u58eb\u3092\u52d9\u3081\u308b\u3053\u3068\u304c\u8a31\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u8ab0\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC\u306b\u3088\u308b\u3068\u3001\u4e8b\u696d\u4e16\u5e2f\u306e\u4ee3\u8868\u8005\u306f\u3001\u81ea\u3089\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u304b\u3001\u5bb6\u65cf\u3084\u7ba1\u7406\u8005\u306b\u305d\u306e\u696d\u52d9\u3092\u4efb\u305b\u308b\u304b\u3001\u5c02\u9580\u306e\u4e8b\u696d\u4e16\u5e2f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\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;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4e8b\u696d\u8005\u304c\u6709\u52b9\u306a\u4f1a\u8a08\u8a18\u9332\u3084\u5b9f\u969b\u306e\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002\u307e\u305f\u3001\u4f1a\u8a08\u898f\u5247\u9055\u53cd\u306f\u3001\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304d\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\"><\/span><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u5e33\u7c3f\u3084\u66f8\u985e\u306f\u3069\u306e\u304f\u3089\u3044\u306e\u671f\u9593\u4fdd\u7ba1\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;\">\u56de\u89a7\u6587\u66f8152\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7d19\u5a92\u4f53\u307e\u305f\u306f\u96fb\u5b50\u5a92\u4f53\u306e\u3044\u305a\u308c\u306e\u5f62\u5f0f\u3067\u3082\u3001\u6700\u4f4e5\u5e74\u9593\u306e\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c ph\u1ea3i c\u00e2n nh\u1eafc c\u1ee7a h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, th\u1eddi \u0111i\u1ec3m c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t v\u00e0 ngh\u0129a v\u1ee5 ghi s\u1ed5, k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a \u0111\u1ed3ng b\u1ed9 qua Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. Kh\u00f4ng c\u00f2n con s\u1ed1 thu\u1ebf &#8220;c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng&#8221;, h\u1ed9 kinh doanh ph\u1ea3i t\u1ef1 ghi nh\u1eadn doanh thu, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang ng\u01b0\u1ee1ng, ph\u00e2n lo\u1ea1i \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb t\u1ed1i thi\u1ec3u 5 n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9713","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\/9713","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=9713"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9713\/revisions"}],"predecessor-version":[{"id":9718,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9713\/revisions\/9718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}