{"id":9749,"date":"2026-09-07T14:22:03","date_gmt":"2026-09-07T07:22:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9749"},"modified":"2026-09-07T14:25:25","modified_gmt":"2026-09-07T07:25:25","slug":"dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/","title":{"rendered":"\u5916\u56fd\u4f01\u696d\u5411\u3051\u306b\u3001\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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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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class='ez-toc-page-1 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-cho-cong-ty-nuoc-ngoai\/#Rui_ro_khi_lua_chon_sai_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\" >\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u30ea\u30b9\u30af\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Can_cu_phap_ly_bat_buoc_khi_su_dung_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\" >\u5916\u56fd\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u7fa9\u52d9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='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-cho-cong-ty-nuoc-ngoai\/#Yeu_cau_kiem_toan_doc_lap_bat_buoc_voi_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >\u5916\u56fd\u6295\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306b\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Nghia_vu_ke_khai_giao_dich_lien_ket_khi_vay_von_tu_cong_ty_me_nuoc_ngoai\" >\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u8cc7\u672c\u3092\u501f\u308a\u5165\u308c\u308b\u969b\u306b\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u7533\u544a\u3059\u308b\u7fa9\u52d9\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai_gom_nhung_hang_muc_nao\" >\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\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-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Ke_toan_tong_hop_va_lap_bao_cao_tai_chinh_theo_chuan_muc_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u4e00\u822c\u4f1a\u8a08\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Ke_toan_thue_va_tuan_thu_nghia_vu_ke_khai\" 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class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#5_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai_uy_tin\" >\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u305f\u3081\u306e5\u3064\u306e\u57fa\u6e96\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Nang_luc_phap_ly_va_chung_chi_hanh_nghe\" >\u6cd5\u7684\u80fd\u529b\u304a\u3088\u3073\u5c02\u9580\u8cc7\u683c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Kinh_nghiem_xu_ly_ho_so_FDI_va_giao_dich_xuyen_bien_gioi\" >\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u7533\u8acb\u304a\u3088\u3073\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u7d4c\u9a13\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Kha_nang_dong_hanh_cung_kiem_toan_doc_lap_va_co_quan_thue\" >\u72ec\u7acb\u76e3\u67fb\u4eba\u3084\u7a0e\u52d9\u5f53\u5c40\u3068\u5354\u529b\u3067\u304d\u308b\u80fd\u529b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Quy_trinh_bao_mat_du_lieu_tai_chinh\" >\u8ca1\u52d9\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806<\/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-cho-cong-ty-nuoc-ngoai\/#Kha_nang_tu_van_dai_han_khong_chi_xu_ly_nghiep_vu_phat_sinh\" >\u5358\u306b\u7a81\u767a\u7684\u306a\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u63d0\u4f9b\u3059\u308b\u80fd\u529b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Bang_gia_tham_khao_dich_vu_ke_toan_cong_ty_nuoc_ngoai\" >\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Loi_ich_khi_thue_ngoai_dich_vu_ke_toan_so_voi_tu_xay_dung_bo_may_noi_bo\" >\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u69cb\u7bc9\u3059\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u3001\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Quy_trinh_trien_khai_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\" >\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5c0e\u5165\u306e\u624b\u9806\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_cong_ty_nuoc_ngoai\" >\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Cong_ty_nuoc_ngoai_co_bat_buoc_thue_dich_vu_ke_toan_khong\" >\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Cong_ty_co_von_dau_tu_nuoc_ngoai_co_bat_buoc_kiem_toan_bao_cao_tai_chinh_khong\" >\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Ke_toan_cho_cong_ty_nuoc_ngoai_co_duoc_ghi_so_bang_ngoai_te_khong\" >\u5916\u56fd\u4f01\u696d\u306b\u52e4\u52d9\u3059\u308b\u4f1a\u8a08\u58eb\u306f\u3001\u5916\u8ca8\u5efa\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Vay_von_tu_cong_ty_me_nuoc_ngoai_co_anh_huong_den_chi_phi_lai_vay_duoc_tru_khong\" >\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u306e\u501f\u5165\u306f\u3001\u5229\u606f\u8cbb\u7528\u306e\u63a7\u9664\u53ef\u80fd\u6027\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/#Vi_sao_cong_ty_nuoc_ngoai_de_mat_quyen_loi_hon_doanh_nghiep_trong_nuoc_khi_van_hanh_ke_toan\" >\u4f1a\u8a08\u6163\u884c\u306b\u95a2\u3057\u3066\u3001\u5916\u56fd\u4f01\u696d\u306f\u56fd\u5185\u4f01\u696d\u3088\u308a\u3082\u6a29\u5229\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u306f\u306a\u305c\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_cong_ty_nuoc_ngoai_tai_Viet_Nam_can_dich_vu_ke_toan_chuyen_biet\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u304c\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u3001\u56fd\u5185\u4f01\u696d\u306b\u6bd4\u3079\u3066\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u70b9\u3067\u3088\u308a\u8907\u96d1\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u7528\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u7fa9\u52d9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u307e\u305f\u306f\u95a2\u9023\u4f1a\u793e\u3068\u306e\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u554f\u984c\u306f\u3001\u5916\u56fd\u4f01\u696d\u3067\u3042\u308b\u305f\u3081\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7d4c\u55b6\u9663\u3084\u4f1a\u8a08\u30c1\u30fc\u30e0\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306b\u7cbe\u901a\u3057\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u305f\u3081\u3001\u6cd5\u7684\u6587\u66f8\u306b\u898f\u5b9a\u3055\u308c\u305f\u671f\u9650\u3001\u6761\u4ef6\u3001\u4f8b\u5916\u4e8b\u9805\u3078\u306e\u5bfe\u5fdc\u80fd\u529b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u70b9\u306b\u3042\u308b\u3002\u3053\u308c\u304c\u3001\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3088\u308a\u3082\u5e38\u306b\u9ad8\u3044\u30ec\u30d9\u30eb\u306e\u5c02\u9580\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_rao_can_phap_ly_pho_bien_khi_cong_ty_nuoc_ngoai_tu_van_hanh_bo_may_ke_toan\"><\/span><b>\u5916\u56fd\u4f01\u696d\u304c\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u904b\u55b6\u3059\u308b\u969b\u306b\u76f4\u9762\u3059\u308b\u30013\u3064\u306e\u4e00\u822c\u7684\u306a\u6cd5\u7684\u969c\u58c1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306fIFRS\u307e\u305f\u306f\u81ea\u56fd\u306e\u56fd\u5185\u4f1a\u8a08\u57fa\u6e96\u306b\u7cbe\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3067\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uff082026\u5e741\u67081\u65e5\u3088\u308a\u6709\u52b9\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u3001\u901a\u9054200\/2014\/TT-BTC\u306b\u4ee3\u308f\u308b\u3002\uff09\u5c02\u4efb\u30c1\u30fc\u30e0\u306a\u3057\u30672\u3064\u306e\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u540c\u6642\u5909\u63db\u3092\u884c\u3046\u3068\u3001\u30c7\u30fc\u30bf\u306e\u4e0d\u4e00\u81f4\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u8a00\u8a9e\u306e\u58c1\u3068\u63d0\u51fa\u671f\u9650\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u7d0d\u7a0e\u7533\u544a\u66f8\u3084\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u30d9\u30c8\u30ca\u30e0\u8a9e\uff08\u7ffb\u8a33\u4ed8\u304d\u306e\u5834\u5408\u3042\u308a\uff09\u3067\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u89aa\u4f1a\u793e\u306f\u793e\u5185\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3092\u4e8c\u8a00\u8a9e\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u4e21\u65b9\u306e\u5831\u544a\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u4f01\u696d\u306f\u3001\u3069\u3061\u3089\u306e\u6bb5\u968e\u3067\u3082\u9045\u5ef6\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u8cc7\u683c\u306e\u3042\u308b\u4eba\u6750\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002\u4f1a\u8a08\u6cd5\u306b\u3088\u308c\u3070\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306f\u8cc7\u683c\u3001\u8a8d\u5b9a\u3001\u7d4c\u9a13\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u5f93\u696d\u54e1\u6570\u306e\u5c11\u306a\u3044\u65b0\u8a2d\u306e\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306f\u3001\u3053\u306e\u8077\u7a2e\u306e\u4eba\u6750\u3092\u3059\u3050\u306b\u63a1\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u5916\u90e8\u59d4\u8a17\u3092\u691c\u8a0e\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_quyen_loi_hop_phap_khi_cong_ty_nuoc_ngoai_khong_nam_ro_quy_dinh_ke_toan_thue_Viet_Nam\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5236\u306b\u7cbe\u901a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u7684\u6a29\u5229\u3092\u5931\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3042\u307e\u308a\u8b70\u8ad6\u3055\u308c\u306a\u3044\u7d50\u679c\u3067\u306f\u3042\u308b\u304c\u3001\u5b9f\u969b\u306e\u640d\u5bb3\u306f\u884c\u653f\u7f70\u91d1\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u5916\u56fd\u4f01\u696d\u306f\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u308a\u3001\u9075\u5b88\u3057\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u3060\u3051\u3067\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u4e0e\u3048\u3089\u308c\u305f\u6a29\u5229\u3092\u5931\u3063\u3066\u3057\u307e\u3046\u306e\u3060\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u306e\u9069\u6642\u9001\u91d1\u6a29\u306e\u55aa\u5931\uff1a\u901a\u9054186\/2010\/TT-BTC\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u6295\u8cc7\u5bb6\u306f\u3001\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u76f4\u63a5\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u3001\u5229\u76ca\u9001\u91d1\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u3057\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3057\u305f\u5f8c\u3001\u7d2f\u7a4d\u640d\u5931\u304c\u306a\u3044\u5834\u5408\u306b\u306e\u307f\u3001\u5229\u76ca\u3092\u9001\u91d1\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4f01\u696d\u306f\u3001\u76e3\u67fb\u6e08\u307f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u308a\u3001\u901a\u77e5\u306e\u624b\u9806\u3092\u7701\u7565\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u7d50\u679c\u3001\u5f53\u5e74\u5ea6\u306b\u89aa\u4f1a\u793e\u306b\u9001\u91d1\u3055\u308c\u308b\u3079\u304d\u5229\u76ca\u304c\u6b21\u671f\u307e\u3067\u4fdd\u7559\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">30% EBITDA \u3057\u304d\u3044\u5024\u3092\u8d85\u3048\u308b\u5229\u606f\u8cbb\u7528\u306e\u7e70\u8d8a\u640d\u5931:\u7b2c3\u6761\u306b\u3088\u308b <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4255\/2026\/ND-CP\u7b2c16\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u304b\u3089\u306e\u878d\u8cc7\u306b\u8d77\u56e0\u3059\u308b\u3001\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u5229\u606f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u5ef6\u3079\u3092\u884c\u3044\u3001\u5f8c\u7d9a\u306e\u671f\u9593\u306b\u6bb5\u968e\u7684\u306b\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u9023\u7d9a\u3057\u305f\u79fb\u884c\u671f\u9593\u306f5\u5e74\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u305a\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u671f\u9593\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u306a\u3044\u4f01\u696d\u3001\u7279\u306b\u72ec\u81ea\u306e\u4f1a\u8a08\u5e74\u5ea6\u3084\u4f1a\u8a08\u7528\u8a9e\u306b\u6163\u308c\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8a31\u5bb9\u671f\u9593\u5185\u3067\u3042\u3063\u3066\u3082\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u5b8c\u5168\u306b\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u5df1\u7533\u544a\u306b\u3088\u308b\u7d0d\u7a0e\u7533\u544a\u306e\u6a29\u5229\u306e\u55aa\u5931\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u67fb\u5b9a\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u308b\uff1a <\/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\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uff082026\u5e747\u67081\u65e5\u3088\u308a\u65bd\u884c\u3001\u7a0e\u52d9\u884c\u653f\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c38\/2019\/QH14\u53f7\u306b\u4ee3\u308f\u308b\uff09\u7d0d\u7a0e\u8005\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u6c7a\u5b9a\u65b9\u6cd5\u306e\u5206\u6790\u3001\u6bd4\u8f03\u3001\u304a\u3088\u3073\u9078\u629e\u3092\u8a3c\u660e\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u3002\u3053\u306e\u6587\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5916\u56fd\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u30b3\u30b9\u30c8\u3068\u53d6\u5f15\u4fa1\u683c\u3092\u72ec\u81ea\u306b\u6c7a\u5b9a\u3059\u308b\u6a29\u5229\u3092\u5931\u3044\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8ab2\u3059\u8a55\u4fa1\u3092\u53d7\u3051\u5165\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u8a55\u4fa1\u984d\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u4f01\u696d\u81ea\u8eab\u304c\u7b97\u51fa\u3057\u305f\u6570\u5024\u3088\u308a\u3082\u4e0d\u5229\u306a\u3082\u306e\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_lua_chon_sai_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u80fd\u529b\u306e\u4f4e\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u9078\u3076\u3053\u3068\u306f\u30013\u3064\u306e\u76f4\u63a5\u7684\u306a\u7d50\u679c\u3092\u3082\u305f\u3089\u3057\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;\">\u5f53\u8a72\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u306b\u3088\u308b\u9650\u5b9a\u4ed8\u610f\u898b\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u518d\u8a55\u4fa1\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u6df1\u523b\u306a\u3053\u3068\u306b\u3001\u305d\u306e\u4f01\u696d\u306f\u7aae\u5730\u306b\u9665\u308b\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5f7c\u3089\u306f\u653f\u4ee441\/2018\/ND-CP\uff08\u653f\u4ee4132\/2026\/ND-CP\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3055\u308c\u30012026\u5e745\u670821\u65e5\u304b\u3089\u65bd\u884c\uff09\u306b\u57fa\u3065\u304f\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3053\u308c\u306f\u6295\u8cc7\u8a3c\u660e\u66f8\u306e\u66f4\u65b0\u8cc7\u683c\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u9055\u53cd\u306e\u5927\u90e8\u5206\u306f\u610f\u56f3\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u5177\u4f53\u7684\u306a\u671f\u9650\u3084\u6761\u4ef6\u306b\u95a2\u3059\u308b\u4e8b\u524d\u306e\u8b66\u544a\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u8d77\u56e0\u3059\u308b\u3002<\/span><\/p>\n<blockquote><p><strong>\u53c2\u7167\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\">\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_bat_buoc_khi_su_dung_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9753\" aria-describedby=\"caption-attachment-9753\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9753\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-bat-buoc-khi-su-dung-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9753\" class=\"wp-caption-text\">\u5916\u56fd\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u7fa9\u52d9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u5546\u696d\u7684\u306a\u5224\u65ad\u3067\u306f\u306a\u304f\u3001\u5951\u7d04\u7de0\u7d50\u524d\u306b\u7d4c\u55b6\u8005\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u591a\u304f\u306e\u6cd5\u7684\u7fa9\u52d9\u304c\u4f34\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u6319\u3052\u308b3\u3064\u306e\u7fa9\u52d9\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306b\u7531\u6765\u3057\u306a\u3044\u5916\u56fd\u4f01\u696d\u304c\u3057\u3070\u3057\u3070\u898b\u843d\u3068\u3057\u305f\u308a\u8aa4\u89e3\u3057\u305f\u308a\u3059\u308b\u70b9\u3067\u3042\u308a\u3001\u540c\u6642\u306b\u7a0e\u52d9\u5f53\u5c40\u3084\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u6700\u521d\u306b\u78ba\u8a8d\u3059\u308b\u70b9\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_kiem_toan_doc_lap_bat_buoc_voi_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u6295\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306b\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee417\/2012\/ND-CP\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u6295\u8cc7\u8cc7\u672c\u3092\u6709\u3059\u308b\u4f01\u696d\u306f\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u5c0f\u898f\u6a21\u306a\u56fd\u5185\u4f01\u696d\u3068\u306f\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u70b9\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> \u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u8a18\u9332\u3001\u6587\u66f8\u3001\u5e33\u7c3f\u304c\u5e38\u306b\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u72b6\u614b\u306b\u3042\u308b\u3088\u3046\u306b\u30b7\u30b9\u30c6\u30e0\u3092\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_khi_vay_von_tu_cong_ty_me_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u8cc7\u672c\u3092\u501f\u308a\u5165\u308c\u308b\u969b\u306b\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u7533\u544a\u3059\u308b\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u3068\u306e\u9593\u3067\u501f\u5165\u3001\u5185\u90e8\u8ca9\u58f2\u3001\u307e\u305f\u306f\u7ba1\u7406\u8cbb\u306e\u914d\u5206\u3068\u3044\u3063\u305f\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306e\u7a0e\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u4ee4255\/2026\/ND-CP\uff082026\u5e747\u67081\u65e5\u65bd\u884c\u3001\u653f\u4ee4132\/2020\/ND-CP\u304a\u3088\u3073\u653f\u4ee420\/2025\/ND-CP\u306b\u4ee3\u308f\u308b\uff09\u306b\u57fa\u3065\u304d\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u8a72\u4f01\u696d\u306f\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u307e\u305f\u3001\u672c\u653f\u4ee4\u7b2c16\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u3001\u7d14\u5229\u606f\u8cbb\u7528\u304cEBITDA\u306e30%\u3092\u8d85\u3048\u306a\u3044\u3068\u3044\u3046\u57fa\u6e96\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u5916\u56fd\u4f01\u696d\u306b\u5bfe\u3059\u308b\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u3053\u306e\u7fa9\u52d9\u3092\u7cbe\u67fb\u3059\u308b\u80fd\u529b\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u306a\u305c\u306a\u3089\u3001\u89aa\u4f1a\u793e\u304b\u3089\u306e\u672a\u5831\u544a\u306e\u878d\u8cc7\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u6642\u306b\u3001\u95a2\u9023\u3059\u308b\u5229\u606f\u8cbb\u7528\u5168\u4f53\u304c\u5426\u8a8d\u3055\u308c\u308b\u7d50\u679c\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai_gom_nhung_hang_muc_nao\"><\/span><b>\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9752\" aria-describedby=\"caption-attachment-9752\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9752\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-gom-nhung-hang-muc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9752\" class=\"wp-caption-text\">\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001\u5358\u306a\u308b\u7c3f\u8a18\u696d\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u696d\u52d9\u30b0\u30eb\u30fc\u30d7\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=\"Ke_toan_tong_hop_va_lap_bao_cao_tai_chinh_theo_chuan_muc_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u4e00\u822c\u4f1a\u8a08\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u6708\u6b21\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u8cb7\u639b\u91d1\u3068\u58f2\u639b\u91d1\u306e\u7167\u5408\u30012026\u5e74\u5ea6\u4ee5\u964d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u901a\u905499\/2025\/TT-BTC\u306b\u5f93\u3063\u305f\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u306e\u305f\u3081\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u6ce8\u8a18\u306e\u4f5c\u6210\u304c\u542b\u307e\u308c\u307e\u3059\u3002FDI\u4f01\u696d\u306e\u5834\u5408\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u304a\u3088\u3073\u89aa\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f\u3001\u76e3\u67fb\u3092\u5f85\u3064\u3053\u3068\u306a\u304f\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u6642\u304b\u3089\u900f\u660e\u6027\u3092\u3082\u3063\u3066\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_thue_va_tuan_thu_nghia_vu_ke_khai\"><\/span><b>\u7a0e\u52d9\u4f1a\u8a08\u304a\u3088\u3073\u7533\u544a\u7fa9\u52d9\u306e\u9075\u5b88\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u66ab\u5b9a\u7533\u544a\u66f8\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6700\u7d42\u7cbe\u7b97\u66f8\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3001\u304a\u3088\u3073\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u306b\u57fa\u3065\u3044\u3066\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u304c\u4eab\u53d7\u3059\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08\u5730\u7406\u7684\u5730\u57df\u307e\u305f\u306f\u6295\u8cc7\u5968\u52b1\u5206\u91ce\u306b\u57fa\u3065\u304f\u7a0e\u5236\u4e0a\u306e\u514d\u9664\u304a\u3088\u3073\u6e1b\u514d\uff09\u306e\u76e3\u8996\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_bang_ngoai_te_va_chuyen_doi_bao_cao_song_ngu\"><\/span><b>\u5916\u8ca8\u5efa\u3066\u4f1a\u8a08\u51e6\u7406\u304a\u3088\u3073\u4e8c\u8a00\u8a9e\u30ec\u30dd\u30fc\u30c8\u306e\u63db\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u3067\u306f\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u304c\u5916\u8ca8\u3067\u884c\u308f\u308c\u308b\u4f1a\u8a08\u5358\u4f4d\u306f\u4f1a\u8a08\u901a\u8ca8\u3092\u9078\u629e\u3067\u304d\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306f\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u63db\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u4f1a\u8a08\u306b\u4f7f\u7528\u3059\u308b\u901a\u8ca8\u3067\u306e\u8a18\u9332\u306e\u7dad\u6301\u3068\u3001\u53d6\u5f15\u6642\u306e\u6b63\u3057\u3044\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u63db\u7b97\u3057\u305f\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3068\u3044\u30462\u3064\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u540c\u6642\u306b\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u89aa\u4f1a\u793e\u3068\u306e\u5831\u544a\u66f8\u7d71\u5408\u6642\u306b\u8a08\u7b97\u30df\u30b9\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u4e0d\u4e00\u81f4\u3092\u56de\u907f\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_giao_dich_lien_ket_va_chuyen_gia_cho_cong_ty_co_von_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u5bfe\u3059\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304a\u3088\u3073\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6700\u3082\u91cd\u8981\u306a\u9055\u3044\u3067\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u6240\u6709\u6a29\u69cb\u9020\u3092\u7cbe\u67fb\u3057\u3066\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u3092\u7279\u5b9a\u3057\u3001\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u306b\u6cbf\u3063\u305f\u793e\u5185\u53d6\u5f15\u4fa1\u683c\u8a2d\u5b9a\u65b9\u91dd\u3092\u7b56\u5b9a\u3057\u3001\u7a0e\u52d9\u7533\u544a\u671f\u9650\u5185\u306b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai_uy_tin\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u305f\u3081\u306e5\u3064\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9751\" aria-describedby=\"caption-attachment-9751\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9751\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9751\" class=\"wp-caption-text\">\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_luc_phap_ly_va_chung_chi_hanh_nghe\"><\/span><b>\u6cd5\u7684\u80fd\u529b\u304a\u3088\u3073\u5c02\u9580\u8cc7\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u8cc7\u683c\u8a3c\u660e\u66f8\u304a\u3088\u3073\u7533\u8acb\u62c5\u5f53\u8005\u306e\u4f1a\u8a08\u5b9f\u52d9\u8a3c\u660e\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306f\u5fc5\u9808\u8981\u4ef6\u3067\u3042\u308a\u3001\u4ed8\u52a0\u7684\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_xu_ly_ho_so_FDI_va_giao_dich_xuyen_bien_gioi\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u7533\u8acb\u304a\u3088\u3073\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u7d4c\u9a13\u3002<\/b><b>\u79c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u307e\u3067\u69d8\u3005\u306a\u6295\u8cc7\u56fd\uff08\u65e5\u672c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u4e2d\u56fd\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306a\u3069\uff09\u306e\u5916\u56fd\u4f01\u696d\u5411\u3051\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u306e\u3042\u308b\u4f01\u696d\u306f\u3001\u5404\u89aa\u4f1a\u793e\u306e\u5177\u4f53\u7684\u306a\u5831\u544a\u8981\u4ef6\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u969b\u7684\u306a\u6163\u884c\u306b\u5f93\u3063\u3066\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u3069\u306e\u3088\u3046\u306b\u63d0\u793a\u3059\u3079\u304d\u304b\u3082\u719f\u77e5\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kha_nang_dong_hanh_cung_kiem_toan_doc_lap_va_co_quan_thue\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u4eba\u3084\u7a0e\u52d9\u5f53\u5c40\u3068\u5354\u529b\u3067\u304d\u308b\u80fd\u529b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306f\u5e74\u6b21\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u4f01\u696d\u81ea\u8eab\u306b\u4efb\u305b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u4eba\u3068\u7a4d\u6975\u7684\u306b\u76f4\u63a5\u9023\u643a\u3057\u3001\u30c7\u30fc\u30bf\u3092\u8aac\u660e\u3057\u3001\u6b63\u5f0f\u306a\u76e3\u67fb\u5831\u544a\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u524d\u306b\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_bao_mat_du_lieu_tai_chinh\"><\/span><b>\u8ca1\u52d9\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6d77\u5916\u89aa\u4f1a\u793e\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6975\u3081\u3066\u6a5f\u5bc6\u6027\u306e\u9ad8\u3044\u60c5\u5831\uff08\u58f2\u4e0a\u539f\u4fa1\u3001\u6d77\u5916\u5c02\u9580\u5bb6\u306e\u7d66\u4e0e\u898f\u5b9a\u306a\u3069\uff09\u3067\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u5951\u7d04\u306b\u304a\u3044\u3066\u660e\u78ba\u306a\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u624b\u9806\u3068\u6a5f\u5bc6\u4fdd\u6301\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kha_nang_tu_van_dai_han_khong_chi_xu_ly_nghiep_vu_phat_sinh\"><\/span><b>\u5358\u306b\u7a81\u767a\u7684\u306a\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u63d0\u4f9b\u3059\u308b\u80fd\u529b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u512a\u308c\u305f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3066\u304b\u3089\u5bfe\u5fdc\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u671f\u9650\u304c\u8fd1\u3065\u3044\u3066\u3044\u308b\u3001\u5229\u606f\u8cbb\u7528\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u9650\u5ea6\u984d\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u3001\u7a0e\u5236\u304c\u5909\u66f4\u3055\u308c\u305f\u306a\u3069\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u4f01\u696d\u306b\u7a4d\u6975\u7684\u306b\u8b66\u544a\u3092\u767a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_cong_ty_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u5411\u3051\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;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-gia-dich-vu-ke-toan\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u4e88\u7b97\u306f\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u306e\u898f\u6a21\u3068\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u8907\u96d1\u3055\u306b\u5fdc\u3058\u3066\u30d1\u30c3\u30b1\u30fc\u30b8\u5316\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u53c2\u8003\u60c5\u5831\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3068\u76f4\u63a5\u5951\u7d04\u3059\u308b\u524d\u306b\u4e88\u7b97\u3092\u6982\u7b97\u3059\u308b\u969b\u306e\u53c2\u8003\u3068\u3057\u3066\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u5207\u306a\u5019\u88dc\u8005<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f5c\u696d\u7bc4\u56f2<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u7167\u6599\u91d1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u65b0\u8a2d\u4f01\u696d\u3001\u53ce\u76ca\u304c\u307e\u3063\u305f\u304f\u306a\u3044\u3001\u307e\u305f\u306f\u3054\u304f\u308f\u305a\u304b\u306a\u4f01\u696d\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8a18\u9332\u7ba1\u7406\u3001\u55b6\u696d\u8a31\u53ef\u7a0e\u306e\u7533\u544a\u3001\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u884c\u3046\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000\uff5e5,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6a19\u6e96<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8cbf\u6613\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u5f93\u4e8b\u3059\u308b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306f\u3001\u5b89\u5b9a\u3057\u305f\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u3001\u8907\u96d1\u306a\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3092\u884c\u308f\u306a\u3044\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u822c\u4f1a\u8a08\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3001\u306a\u3089\u3073\u306b\u5e74\u9593\u7a0e\u52d9\u51e6\u7406\u306e\u30b5\u30dd\u30fc\u30c8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,000,000\uff5e12,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u5ea6\u306a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">FDI\u4f01\u696d\u3068\u306f\u3001\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u305f\u308a\u3001\u53d6\u5f15\u3092\u884c\u3063\u305f\u308a\u3059\u308b\u88fd\u9020\u4f01\u696d\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6a19\u6e96\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u30ec\u30d3\u30e5\u30fc\u3068\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u652f\u63f4\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12,000,000\uff5e25,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u5206\u91ce\u5225FDI<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u591a\u6570\u306e\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3092\u884c\u3046\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u3078\u306e\u5831\u544a\u3092\u4e8c\u8a00\u8a9e\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a2\u30c9\u30d0\u30f3\u30b9\u30c8\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u4fa1\u683c\u6c7a\u5b9a\u6587\u66f8\u306e\u4f5c\u6210\u300130% EBITDA\u57fa\u6e96\u5024\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u304a\u3088\u3073\u5b9a\u671f\u7684\u306a\u4e8c\u8a00\u8a9e\u30ec\u30dd\u30fc\u30c8\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8a73\u7d30\u306b\u57fa\u3065\u3044\u3066\u3001\u5225\u9014\u304a\u898b\u7a4d\u3082\u308a\u3092\u3054\u63d0\u793a\u3044\u305f\u3057\u307e\u3059\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;\"> \u4e0a\u8a18\u306e\u6599\u91d1\u8868\u306f\u53c2\u8003\u4fa1\u683c\u3067\u3059\u3002\u5b9f\u969b\u306e\u6599\u91d1\u306f\u3001\u6708\u9593\u4f5c\u6210\u6587\u66f8\u6570\u3001\u8ffd\u8de1\u5bfe\u8c61\u3068\u306a\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u6570\u3001\u5404\u4f01\u696d\u306e\u5177\u4f53\u7684\u306a\u4e8c\u8a00\u8a9e\u5831\u544a\u8981\u4ef6\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6b63\u78ba\u306a\u898b\u7a4d\u3082\u308a\u306b\u3064\u3044\u3066\u306f\u3001MAN\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=\"Loi_ich_khi_thue_ngoai_dich_vu_ke_toan_so_voi_tu_xay_dung_bo_may_noi_bo\"><\/span><b>\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u69cb\u7bc9\u3059\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u305f\u3001\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u306b\u65b0\u898f\u53c2\u5165\u3059\u308b\u4e2d\u5c0f\u898f\u6a21\u306e\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\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;\"> \u793e\u5185\u306b\u7d4c\u7406\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u70b9\u3067\u6709\u5229\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cbb\u306e\u524a\u6e1b\uff1a\u4e8b\u696d\u304c\u5b89\u5b9a\u3057\u305f\u53ce\u76ca\u898f\u6a21\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u306f\u3001\u7d4c\u7406\u90e8\u9580\u5168\u4f53\u306e\u7d66\u4e0e\u3001\u4fdd\u967a\u6599\u3001\u7814\u4fee\u8cbb\u7528\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7a81\u7136\u306e\u96e2\u8077\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\uff1a\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u4e3b\u4efb\u4f1a\u8a08\u58eb\u3084\u4e00\u822c\u4f1a\u8a08\u58eb\u304c\u8f9e\u4efb\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u304c1\uff5e2\u540d\u3057\u304b\u3044\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u6df1\u523b\u306a\u696d\u52d9\u30ea\u30b9\u30af\u3068\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30c1\u30fc\u30e0\u306e\u304a\u304b\u3052\u3067\u3053\u306e\u30ea\u30b9\u30af\u3092\u5b8c\u5168\u306b\u6392\u9664\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3068\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u306b\u3059\u3050\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u3092\u4e00\u304b\u3089\u80b2\u6210\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u4f01\u696d\u306f\u65e2\u306b\u591a\u304f\u306e\u985e\u4f3c\u6848\u4ef6\u3092\u6271\u3063\u3066\u3044\u308b\u30c1\u30fc\u30e0\u3092\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_cho_cong_ty_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5c0e\u5165\u306e\u624b\u9806\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\u306b\u304a\u3051\u308b\u30b5\u30fc\u30d3\u30b9\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71 \u2013 \u73fe\u72b6\u8abf\u67fb\uff1a\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u3001\u6240\u6709\u6a29\u69cb\u9020\u3001\u89aa\u4f1a\u793e\u3068\u306e\u878d\u8cc7\u5951\u7d04\u3001\u304a\u3088\u3073\u73fe\u5728\u306e\u4f1a\u8a08\u8a18\u9332\uff08\u4e8b\u696d\u304c\u65e2\u306b\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff09\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72 \u2013 \u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3068\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u5206\u985e\uff1a\u9069\u7528\u53ef\u80fd\u306a\u4f1a\u8a08\u65b9\u6cd5\u3001\u8a18\u9332\u306b\u4f7f\u7528\u3059\u308b\u901a\u8ca8\u3092\u6c7a\u5b9a\u3057\u3001\u500b\u5225\u306b\u8ffd\u8de1\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d73 \u2013 \u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u3068\u5b9a\u671f\u7684\u306a\u7533\u544a\uff1a\u6708\u6b21\u4f1a\u8a08\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4eee\u7d0d\u4ed8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d74 \u2013 \u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\uff1a\u8ca1\u52d9\u8af8\u8868\u3068\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u3001\u76e3\u67fb\u4eba\u3068\u5354\u529b\u3057\u3066\u76e3\u67fb\u5831\u544a\u66f8\u304c\u671f\u65e5\u901a\u308a\u306b\u767a\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d75 \u2013 \u7a0e\u52d9\u51e6\u7406\u3068\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u6587\u66f8\u306e\u5b8c\u6210\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u4ed8\u9332\u3092\u63d0\u51fa\u3057\u3001\u5c06\u6765\u306e\u76e3\u67fb\u306b\u5099\u3048\u3066\u88cf\u4ed8\u3051\u3068\u306a\u308b\u6587\u66f8\u3092\u4fdd\u7ba1\u3057\u307e\u3059\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;\">\u7d50\u5c40\u306e\u3068\u3053\u308d\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u306e\u6a29\u5229\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u3068\u640d\u5931\u306e\u5927\u90e8\u5206\u306f\u3001\u610f\u56f3\u7684\u306a\u4e0d\u6b63\u884c\u70ba\u304b\u3089\u751f\u3058\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5916\u56fd\u4f01\u696d\u304c\u6163\u308c\u89aa\u3057\u3093\u3060\u6cd5\u5236\u5ea6\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u3068\u306e\u9593\u306e\u30ae\u30e3\u30c3\u30d7\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u3067\u306f\u3001\u5229\u76ca\u79fb\u8ee2\u306e\u5404\u6761\u4ef6\u3001\u5229\u606f\u8cbb\u7528\u79fb\u8ee2\u306e\u5404\u671f\u9650\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u7533\u544a\u7fa9\u52d9\u304c\u305d\u308c\u305e\u308c\u500b\u5225\u306e\u6587\u66f8\u306b\u660e\u8a18\u3055\u308c\u3066\u304a\u308a\u3001\u6bce\u5e74\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u5916\u56fd\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u7279\u5b9a\u306e\u7fa9\u52d9\u306b\u7e1b\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30de\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30e2\u30c7\u30eb\u3067\u904b\u55b6\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u3078\u306e\u5831\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u305f\u5e74\u6b21\u76e3\u67fb\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u878d\u8cc7\u95a2\u4fc2\u3084\u8cbb\u7528\u914d\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3092\u7533\u544a\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;\">\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u958b\u59cb\u5f53\u521d\u304b\u3089\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u5b9a\u3057\u305f\u4f01\u696d\u306f\u3001\u72b6\u6cc1\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u624b\u9045\u308c\u306b\u306a\u3063\u3066\u304b\u3089\u6a29\u5229\u3092\u5931\u3063\u3066\u3044\u305f\u3053\u3068\u306b\u6c17\u3065\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u6cd5\u7684\u6a29\u5229\u3092\u4fdd\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u73fe\u5728\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u898b\u76f4\u3057\u305f\u3044\u5834\u5408\u306f\u3001MAN\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\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;\"> \u4f01\u696d\u306e\u7279\u5b9a\u306e\u696d\u754c\u304a\u3088\u3073\u6295\u8cc7\u8cc7\u672c\u898f\u6a21\u306b\u9069\u3057\u3066\u3044\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;\"> \u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\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;\"><strong><span style=\"color: #0000ff;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/strong>n \u2013 MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\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_cong_ty_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\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=\"Cong_ty_nuoc_ngoai_co_bat_buoc_thue_dich_vu_ke_toan_khong\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u306f\u7fa9\u52d9\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u901a\u308a\u3001\u8cc7\u683c\u3092\u6709\u3059\u308b\u4e3b\u4efb\u4f1a\u8a08\u58eb\u3092\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u5185\u306b\u8cc7\u683c\u306e\u3042\u308b\u4eba\u6750\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u5916\u56fd\u4f01\u696d\u5411\u3051\u306b\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u4fdd\u6709\u3059\u308b\u6a5f\u95a2\u304b\u3089\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068\u306f\u3001\u5408\u6cd5\u304b\u3064\u4e00\u822c\u7684\u306a\u9078\u629e\u80a2\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_co_von_dau_tu_nuoc_ngoai_co_bat_buoc_kiem_toan_bao_cao_tai_chinh_khong\"><\/span><b>\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u3001\u58f2\u4e0a\u9ad8\u3084\u7dcf\u8cc7\u7523\u984d\u306b\u95a2\u308f\u3089\u305a\u3001\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u57fa\u3065\u304d\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_cho_cong_ty_nuoc_ngoai_co_duoc_ghi_so_bang_ngoai_te_khong\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u52e4\u52d9\u3059\u308b\u4f1a\u8a08\u58eb\u306f\u3001\u5916\u8ca8\u5efa\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u4e8b\u696d\u304c\u5916\u8ca8\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u6cd5\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u901a\u8ca8\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u63db\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_von_tu_cong_ty_me_nuoc_ngoai_co_anh_huong_den_chi_phi_lai_vay_duoc_tru_khong\"><\/span><b>\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u306e\u501f\u5165\u306f\u3001\u5229\u606f\u8cbb\u7528\u306e\u63a7\u9664\u53ef\u80fd\u6027\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u89aa\u4f1a\u793e\u304b\u3089\u306e\u878d\u8cc7\u306f\u901a\u5e38\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3068\u3057\u3066\u8b58\u5225\u3055\u308c\u3001\u305d\u306e\u5834\u5408\u3001\u7d14\u5229\u606f\u8cbb\u7528\u306f\u653f\u4ee4255\/2026\/ND-CP\u7b2c16\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308bEBITDA\u306e30%\u3092\u8d85\u3048\u306a\u3044\u3068\u3044\u3046\u5236\u9650\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u4fa1\u683c\u6c7a\u5b9a\u6587\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" 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EBITDA\u306e\u95be\u5024\u3092\u8d85\u3048\u308b\u5229\u606f\u8cbb\u7528\u306e\u7e70\u308a\u8d8a\u3057\u6a29\u306f\u3001\u4f01\u696d\u304c5\u5e74\u9593\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u6709\u52b9\u3068\u306a\u308b\u3002\u305f\u3068\u3048\u53d6\u5f15\u304c\u5b8c\u5168\u306b\u5408\u6cd5\u3067\u3042\u3063\u3066\u3082\u3001\u6761\u4ef6\u3092\u4e00\u3064\u3067\u3082\u6e80\u305f\u3055\u306a\u3044\u3068\u6a29\u5229\u3092\u5931\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ghi s\u1ed5 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n. V\u00ec l\u00e0 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, ph\u1ea7n l\u1edbn nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u1eddi gian v\u00e0 nh\u00e2n s\u1ef1 \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf, \u0111\u1ea7u t\u01b0 c\u1ee7a Vi\u1ec7t Nam, v\u1ed1n thay \u0111\u1ed5i th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi th\u00f4ng l\u1ec7 \u1edf n\u01b0\u1edbc s\u1edf t\u1ea1i. S\u1ef1 thi\u1ebfu am hi\u1ec3u n\u00e0y kh\u00f4ng d\u1eebng \u1edf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh m\u1ea5t nh\u1eefng quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p m\u00e0 l\u1ebd ra m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9749","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\/9749","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=9749"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9749\/revisions"}],"predecessor-version":[{"id":9756,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9749\/revisions\/9756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9750"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}