{"id":9780,"date":"2026-09-08T14:09:01","date_gmt":"2026-09-08T07:09:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9780"},"modified":"2026-09-08T14:09:01","modified_gmt":"2026-09-08T07:09:01","slug":"dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\uff1a\u7a0e\u52d9\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u56de\u907f\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u7a0e\u5236\u67a0\u7d44\u307f\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u304f\u512a\u9047\u7a0e\u7387\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u898f\u5b9a\u3001\u975e\u73fe\u91d1\u652f\u6255\u3044\u57fa\u6e96\u306a\u3069\u3001\u7d76\u3048\u305a\u5909\u5316\u3057\u3066\u304a\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u4e0d\u53ef\u6b20\u306a\u9078\u629e\u80a2\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u512a\u9047\u653f\u7b56\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u308f\u305a\u304b\u306a\u30df\u30b9\u3067\u3082\u3001\u4f01\u696d\u306f\u6570\u5104\u30c9\u30f3\u3082\u306e\u6cd5\u7684\u5229\u76ca\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u7d4c\u9a13\u306e\u6d45\u3044\u793e\u5185\u4f1a\u8a08\u30c1\u30fc\u30e0\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u5909\u5316\u3059\u3079\u3066\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u306f\u56f0\u96e3\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u81ea\u793e\u3067\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u5834\u5408\u306e\u696d\u52d9\u7bc4\u56f2\u3001\u30b3\u30b9\u30c8\u3001\u30ea\u30b9\u30af\u3001\u305d\u3057\u3066\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u3076\u305f\u3081\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5305\u62ec\u7684\u306a\u5206\u6790\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<div 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ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\" >\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308b3\u3064\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u5727\u529b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\" >2026\u5e74\u306e\u6cd5\u5236\u5ea6\u3067\u306f\u3001\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\" >\u4e2d\u5c0f\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\u3066\u3044\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ke_toan_bao_cao_thue_dinh_ky\" >\u4f1a\u8a08\u51e6\u7406\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a<\/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-cho-doanh-nghiep-vua-va-nho\/#Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\" >\u7a0e\u7387\u304a\u3088\u3073\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\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-doanh-nghiep-vua-va-nho\/#Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\" >\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u5e74\u5ea6\u672b\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\" >\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u8a18\u9332\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5bfe\u8c61\u3068\u3057\u3066\u3001\u4f01\u696d\u306f\u9069\u5207\u3060\u308d\u3046\u304b\uff1f<\/a><\/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-cho-doanh-nghiep-vua-va-nho\/#Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\" >\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u81ea\u793e\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u751f\u3058\u308b\u30ea\u30b9\u30af\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\" >3\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6a5f\u4f1a\u3092\u9003\u3057\u3066\u3057\u307e\u3046\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ap_sai_thue_suat_15_17_hoac_20\" >\u8aa4\u3063\u305f\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\uff1a15%\u300117%\u3001\u307e\u305f\u306f20%\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\" >\u8acb\u6c42\u66f8\u3001\u6dfb\u4ed8\u66f8\u985e\u3001\u304a\u3088\u3073\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306b\u304a\u3051\u308b\u8aa4\u308a\u3002<\/a><\/li><li class='ez-toc-page-1 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-doanh-nghiep-vua-va-nho\/#Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\" >\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/a><\/li><\/ul><\/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-cho-doanh-nghiep-vua-va-nho\/#Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\" >\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u304b\u3001\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u304b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\" >\u4e2d\u5c0f\u4f01\u696d\u304c\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<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\" >\u4e2d\u5c0f\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-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\" >\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u3001\u81ea\u52d5\u7684\u306b3\u5e74\u9593\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\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-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\" >\u6cd5\u4eba\u6240\u5f97\u7a0e\u738715%\u304c\u9069\u7528\u3055\u308c\u308b\u306b\u306f\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u53ce\u76ca\u57fa\u6e96\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_co_bao_gom_tu_van_thue_khong\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u542b\u307e\u308c\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-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_thanh_toan_tien_mat_cho_hoa_don_nho_co_bi_loai_chi_phi_khong\" >\u5c11\u984d\u306e\u8acb\u6c42\u66f8\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046\u4f01\u696d\u306f\u3001\u305d\u306e\u8cbb\u7528\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\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-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_von_vay_tu_cong_ty_me_nuoc_ngoai_co_can_dich_vu_ke_toan_chuyen_sau_hon_khong\" >\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u3088\u308a\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\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_doanh_nghiep_vua_va_nho_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u7406\u7531\u3068\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306e\u5927\u534a\u306f\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u3067\u3059\u304c\u3001\u305d\u306e\u898f\u6a21\u306b\u6bd4\u3079\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u6700\u3082\u5927\u304d\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u3053\u306e\u77db\u76fe\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u5927\u4f01\u696d\u3068\u540c\u69d8\u306b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4e88\u7b97\u3084\u4eba\u54e1\u306e\u5236\u7d04\u304b\u3089\u3001\u5927\u898f\u6a21\u3067\u5c02\u9580\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308b3\u3064\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u5727\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u306b\u3001\u7a0e\u5236\u5909\u66f4\u306e\u983b\u5ea6\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u30022025\u5e74\u304b\u30892026\u5e74\u306e\u671f\u9593\u3060\u3051\u3067\u3082\u3001\u4e00\u9023\u306e\u65b0\u305f\u306a\u898f\u5236\u304c\u307b\u307c\u540c\u6642\u306b\u516c\u5e03\u3055\u308c\u3001\u65bd\u884c\u3055\u308c\u305f\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"> \u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <strong><span style=\"color: #0000ff;\">N<\/span><\/strong><\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216219\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4320\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u306e\u6cd5\u5f8b\u306e\u5b9f\u65bd\u3092\u8a73\u8ff0\u3059\u308b\u898f\u5247\u3001\u6c11\u9593\u7d4c\u6e08\u306e\u767a\u5c55\u306e\u305f\u3081\u306e\u7279\u5225\u306a\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u653f\u7b56\u306b\u95a2\u3059\u308b\u6c7a\u8b70198\/2025\/QH15\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/nghi-dinh-20-2026-nd-cp-huong-dan-thi-hanh-nghi-quyet-198-2025-qh15-ve-phat-trien-kinh-te-tu-nhan-424032-d1.html\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee420\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6c7a\u8b70\u306e\u5b9f\u65bd\u624b\u9806\u3002\u8907\u6570\u306e\u696d\u52d9\u3092\u62b1\u3048\u308b\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001\u5404\u6587\u66f8\u306e\u66f4\u65b0\u3068\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u5341\u5206\u306a\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u30df\u30b9\u306e\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u30022026\u5e747\u67081\u65e5\u304b\u3089\u306f\u3001\u6539\u6b63\u653f\u4ee4125\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u304c\u5f37\u5316\u3055\u308c\u3001\u653f\u4ee4320\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4ed5\u5165VAT\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u5fc5\u9808\u57fa\u6e96\u984d\u304c\u8acb\u6c42\u66f81\u4ef6\u3042\u305f\u308a500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u4f01\u696d\u306f\u81ea\u793e\u304c\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002\u3053\u308c\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u5358\u306b\u300c\u8a18\u9332\u3092\u3064\u3051\u308b\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u6b63\u5f53\u306a\u7d0d\u7a0e\u6a29\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3068\u306a\u308b\u4e3b\u306a\u7406\u7531\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\"><\/span><b>2026\u5e74\u306e\u6cd5\u5236\u5ea6\u3067\u306f\u3001\u81ea\u5206\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c11\u6761\u306b\u3088\u308c\u3070\u3001\u4e00\u822c\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306f20%\u3067\u3059\u304c\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u306f15%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u4f01\u696d\u306b\u306f17%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5178\u578b\u7684\u306a\u53ce\u5165\u533a\u5206\u3067\u3059\u304c\u3001\u58f2\u4e0a\u53ce\u5165\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u53ce\u5165\u3001\u91d1\u878d\u6d3b\u52d5\u53ce\u5165\u3001\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3092\u542b\u3080\u7dcf\u53ce\u5165\u3092\u6b63\u3057\u304f\u7b97\u5b9a\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u898f\u5247\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u300115%\u307e\u305f\u306f17%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u8aa4\u3063\u306620%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u6c7a\u8b70198\/2025\/QH15\u306e\u7b2c10\u6761\u304a\u3088\u3073\u653f\u4ee420\/2026\/ND-CP\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308c\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u306e\u521d\u56de\u767a\u884c\u65e5\u304b\u30893\u5e74\u9593\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u5927\u304d\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3067\u3059\u304c\u3001\u53b3\u3057\u3044\u9664\u5916\u6761\u4ef6\u304c\u4f34\u3044\u307e\u3059\u3002 <\/span><b>\u9069\u7528\u3067\u304d\u306a\u3044<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u5408\u4f75\u3001\u7d71\u5408\u3001\u5206\u5272\u3001\u5206\u96e2\u3001\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u3001\u307e\u305f\u306f\u6240\u6709\u6a29\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u9664\u5916\u6761\u4ef6\u3092\u9069\u5207\u306b\u78ba\u8a8d\u305b\u305a\u306b\u81ea\u5df1\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u9061\u53ca\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u306f\u975e\u5e38\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u4f01\u696d\u304c\u81ea\u3089\u306e\u6a29\u5229\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u5f8b\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b3\u5e74\u9593\u306e\u7a0e\u514d\u9664\u3092\u5b8c\u5168\u306b\u9003\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\"><\/span><b>\u4e2d\u5c0f\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\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9783\" aria-describedby=\"caption-attachment-9783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9783\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9783\" class=\"wp-caption-text\">\u4e2d\u5c0f\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\u3066\u3044\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u3068\u3063\u3066\u771f\u306b\u52b9\u679c\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001\u6708\u3054\u3068\u306e\u7a0e\u52d9\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u5e74\u9593\u3092\u901a\u3057\u3066\u306e\u8ca1\u52d9\u304a\u3088\u3073\u7a0e\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=\"Ke_toan_bao_cao_thue_dinh_ky\"><\/span><b>\u4f1a\u8a08\u51e6\u7406\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306a\u69cb\u6210\u8981\u7d20\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u6210\u3055\u308c\u305f\u6587\u66f8\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u63d0\u51fa\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u6708\u3054\u3068\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u7d0d\u4ed8\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u3092\u76e3\u8996\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u3057\u304d\u3044\u5024\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7ba1\u7406\u3057\u3001\u5b9a\u671f\u7684\u306b\u30d3\u30b8\u30cd\u30b9\u30c7\u30fc\u30bf\u3068\u306e\u7167\u5408\u3092\u884c\u3046\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\"><\/span><b>\u7a0e\u7387\u304a\u3088\u3073\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u6700\u3082\u7d4c\u6e08\u7684\u306b\u4fa1\u5024\u306e\u3042\u308b\u5074\u9762\u306f\u3001\u5404\u8ab2\u7a0e\u671f\u9593\u306e\u5b9f\u969b\u306e\u7dcf\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u653f\u4ee4320\/2025\/ND-CP\uff0815%\u307e\u305f\u306f17%\uff09\u306b\u57fa\u3065\u304f\u7a0e\u7387\u3092\u6b63\u3057\u304f\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3001\u6c7a\u8b70198\/2025\/QH15\u304a\u3088\u3073\u653f\u4ee420\/2026\/ND-CP\u306b\u57fa\u3065\u304f3\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3001\u305d\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u304c\u8981\u6c42\u3059\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u81ea\u5df1\u7533\u544a\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u5e74\u5ea6\u672b\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\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\u306b\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\uff08\u96f6\u7d30\u4f01\u696d\u306f\u8ca1\u52d9\u7701\u306e\u6307\u5c0e\u306b\u5f93\u3063\u3066\u72ec\u81ea\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u6a19\u6e96\u7684\u306a\u4f01\u696d\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u7c21\u6613\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u7528\u3057\u307e\u3059\uff09\u3001\u305d\u306e\u5e74\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\"><\/span><b>\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u8a18\u9332\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u3001\u89aa\u4f1a\u793e\u3084\u500b\u4eba\u682a\u4e3b\u304b\u3089\u51fa\u8cc7\u3084\u878d\u8cc7\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u95a2\u4fc2\u306f\u653f\u4ee4255\/2026\/ND-CP\u306b\u57fa\u3065\u304d\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u63a7\u9664\u53ef\u80fd\u306a\u5229\u606f\u8cbb\u7528\u306e\u57fa\u6e96\u984d\u306e\u6c7a\u5b9a\u3084\u3001\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u6587\u66f8\u306e\u4f5c\u6210\u306a\u3069\u3001\u76e3\u67fb\u6642\u306b\u8cbb\u7528\u304c\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5bfe\u8c61\u3068\u3057\u3066\u3001\u4f01\u696d\u306f\u9069\u5207\u3060\u308d\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u81ea\u52d5\u7684\u306b\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u5206\u985e\u3055\u308c\u3001\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e2d\u5c0f\u4f01\u696d\u652f\u63f4\u6cd5\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee480\/2021\/ND-CP\u306e\u7b2c5\u6761\u306b\u3088\u308b\u3068\u3001\u5206\u985e\u306f\u4e8b\u696d\u5206\u91ce\u3001\u5e74\u9593\u5e73\u5747\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u5f93\u696d\u54e1\u6570\u3001\u304a\u3088\u3073\u5e74\u9593\u7dcf\u53ce\u5165\u307e\u305f\u306f\u7dcf\u8cc7\u672c\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u8fb2\u696d\u3001\u5de5\u696d\u3001\u5efa\u8a2d\u696d\u306e\u96f6\u7d30\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u6570\u304c10\u4eba\u4ee5\u4e0b\u3067\u3001\u7dcf\u53ce\u5165\u307e\u305f\u306f\u7dcf\u8cc7\u672c\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5546\u696d\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u696d\u3067\u306f\u3001\u53ce\u5165\u306e\u57fa\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u898f\u6a21\u306e\u5224\u65ad\u3092\u8aa4\u308b\u3068\u3001\u8aa4\u3063\u305f\u7a0e\u7387\u306e\u9069\u7528\u3001\u8aa4\u3063\u305f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u3001\u3042\u308b\u3044\u306f\u4e8b\u696d\u898f\u6a21\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u652f\u63f4\u5236\u5ea6\u306e\u55aa\u5931\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u5e33\u7c3f\u51e6\u7406\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u5fc5\u305a\u884c\u3046\u3079\u304d\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u81ea\u793e\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u751f\u3058\u308b\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9782\" aria-describedby=\"caption-attachment-9782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9782\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9782\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u4e00\u822c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u30ea\u30b9\u30af\u3068\u305d\u306e\u7406\u7531\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\"><\/span><b>3\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6a5f\u4f1a\u3092\u9003\u3057\u3066\u3057\u307e\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u3082\u5927\u304d\u306a\u3001\u305d\u3057\u3066\u6700\u3082\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u30ea\u30b9\u30af\u306f\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u304c\u6c7a\u8b70198\/2025\/QH15\u306e\u7b2c10\u6761\u306b\u57fa\u3065\u304d\u30013\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u653f\u7b56\u306f\u4f01\u696d\u9593\u53d6\u5f15\uff08B2B\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u3002 <\/span><b>\u81ea\u3089\u6761\u4ef6\u3092\u6c7a\u5b9a\u3057\u3001\u81ea\u3089\u5ba3\u8a00\u3057\u3001\u81ea\u3089\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8ab0\u3082\u9069\u6642\u306b\u78ba\u8a8d\u3057\u3066\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u3001\u7a0e\u514d\u9664\u306f\u81ea\u52d5\u7684\u306b\u767a\u751f\u305b\u305a\u3001\u5358\u306b\u7a7a\u767d\u306e\u307e\u307e\u306b\u306a\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u9006\u306b\u3001\u653f\u4ee420\/2026\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u9664\u5916\u4e8b\u9805\u306b\u8a72\u5f53\u3059\u308b\u3001\u4e8b\u696d\u306e\u5206\u5272\u3001\u5206\u96e2\u3001\u307e\u305f\u306f\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u4e8b\u696d\u306e\u7a0e\u514d\u9664\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u7a0e\u91d1\u6ede\u7d0d\u3092\u5fb4\u53ce\u3059\u308b\u4e00\u822c\u7684\u306a\u7406\u7531\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_sai_thue_suat_15_17_hoac_20\"><\/span><b>\u8aa4\u3063\u305f\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\uff1a15%\u300117%\u3001\u307e\u305f\u306f20%\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u306f\u5404\u8ab2\u7a0e\u671f\u9593\u306e\u7dcf\u53ce\u5165\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u305f\u3081\u300130\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u307e\u305f\u306f500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u524d\u5f8c\u3067\u53ce\u5165\u304c\u5909\u52d5\u3059\u308b\u4f01\u696d\u306f\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u7d2f\u7a4d\u53ce\u5165\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3057\u306a\u3044\u3068\u3001\u8aa4\u3063\u305f\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3002\u307e\u305f\u3001\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u304c\u4e88\u6e2c\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u66ab\u5b9a\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u3082\u306e\u306e\u3001\u5e74\u672b\u306e\u5b9f\u969b\u306e\u53ce\u5165\u304c\u57fa\u6e96\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u6700\u7d42\u7cbe\u7b97\u6642\u306b\u305d\u306e\u5dee\u984d\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u7d99\u7d9a\u7684\u306a\u4f1a\u8a08\u76e3\u8996\u304c\u306a\u3044\u3068\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u8aa4\u308a\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\"><\/span><b>\u8acb\u6c42\u66f8\u3001\u6dfb\u4ed8\u66f8\u985e\u3001\u304a\u3088\u3073\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306b\u304a\u3051\u308b\u8aa4\u308a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u306b\u3088\u308a\u3001\u7d4c\u8cbb\u304c\u6709\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u7fa9\u52d9\u7684\u57fa\u6e96\u984d\u304c\u8acb\u6c42\u66f81\u4ef6\u3042\u305f\u308a500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u305f\u3081\u3001\u5c0f\u898f\u6a21\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u73fe\u91d1\u3067\u652f\u6255\u3046\u3053\u3068\u306b\u6163\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u591a\u984d\u306e\u6b63\u5f53\u306a\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u610f\u56f3\u305b\u305a\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u52a0\u3059\u308b\u30ea\u30b9\u30af\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\"><\/span><b>\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u884c\u898f\u5236\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u306e\u7cbe\u67fb\u3092\u884c\u308f\u305a\u306b\u3001\u682a\u4e3b\u3001\u89aa\u4f1a\u793e\u3001\u307e\u305f\u306f\u500b\u3005\u306e\u7d4c\u55b6\u5e79\u90e8\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\u4f01\u696d\u306f\u3001\u7533\u544a\u7fa9\u52d9\u3092\u6020\u308a\u3001\u76e3\u67fb\u6642\u306b\u5229\u606f\u8cbb\u7528\u306e\u518d\u8a55\u4fa1\u3092\u8feb\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u3081\u3063\u305f\u306b\u906d\u9047\u3057\u306a\u3044\u30ea\u30b9\u30af\u3067\u3042\u308a\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3084\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7279\u5b9a\u304b\u3089\u5229\u606f\u8cbb\u7528\u306e\u7b97\u5b9a\u306b\u81f3\u308b\u307e\u3067\u3001\u3053\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u308f\u305a\u304b\u306a\u7533\u544a\u30df\u30b9\u3067\u3082\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3001\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u8981\u56e0\u306b\u5fdc\u3058\u3066\u6708\u6255\u3044\u307e\u305f\u306f\u5e74\u6255\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u4f5c\u6210\u3055\u308c\u305f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\u306e\u6570\uff1a\u5c0f\u898f\u6a21\u306a\u53d6\u5f15\u3092\u591a\u6570\u884c\u3046\u5546\u696d\u4f01\u696d\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u3088\u308a\u3082\u901a\u5e38\u3001\u66f8\u985e\u306e\u91cf\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u306e\u7a2e\u985e\u3068\u696d\u7a2e\uff1a\u8f38\u51fa\u5165\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3001\u307e\u305f\u306f\u8907\u6570\u306e\u652f\u5e97\u3092\u6301\u3064\u4e8b\u696d\u306f\u3001\u3088\u308a\u5e83\u7bc4\u306a\u696d\u52d9\u7bc4\u56f2\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u6570\u3001\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u69cb\u6210\u306e\u8907\u96d1\u6027\uff1a\u682a\u4e3b\u3084\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5229\u606f\u8cbb\u7528\u3084\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6587\u66f8\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u7684\u306a\u5be9\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u8996\u899a\u7684\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u4fa1\u683c\u306f\u3001\u6bce\u6708\u767a\u884c\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306e\u679a\u6570\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u3066\u304a\u308a\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a\u3084\u4f1a\u8a08\u8a18\u9332\u306e\u30ec\u30d3\u30e5\u30fc\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4e2d\u5c0f\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>\u8acb\u6c42\u66f8\u767a\u884c\u6570\/\u6708<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d39\u4ecb\u6599\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u6708\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\uff5e5\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\uff5e21\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\uff5e60\u4ef6\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f860\u4ef6\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000\u4ee5\u964d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\u6ce8\u8a18\uff1a<\/i><\/b><i><span style=\"font-weight: 400;\"> \u4e0a\u8a18\u306e\u6599\u91d1\u8868\u306f\u53c2\u8003\u7528\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u696d\u7a2e\u3001\u8a18\u9332\u3084\u66f8\u985e\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\"><\/span><b>\u4f1a\u8a08\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u304b\u3001\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u304b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u90e8\u9580\u306e\u63a1\u7528\u3001\u7814\u4fee\u3001\u7dad\u6301\u306b\u306f\u3001\u7d66\u4e0e\u3001\u4fdd\u967a\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u65b0\u3057\u3044\u898f\u5236\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u7814\u4fee\u8cbb\u7528\u304c\u304b\u304b\u308b\u304c\u3001\u305d\u308c\u306b\u6bd4\u3079\u3066\u4ee3\u66ff\u6848\u306f...<\/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\u591a\u304f\u306e\u5834\u5408\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u904b\u55b6\u4e88\u7b97\u3092\u6700\u9069\u5316\u3057\u3064\u3064\u3001\u5c02\u4efb\u30c1\u30fc\u30e0\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3001\u6700\u65b0\u306e\u6cd5\u898f\u5236\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5b9a\u671f\u7684\u306b\u5165\u624b\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u304c\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3084\u5f93\u696d\u54e150\u4eba\u672a\u6e80\u306e\u4f01\u696d\u304c\u3001\u6700\u521d\u304b\u3089\u81ea\u793e\u3067\u4f1a\u8a08\u90e8\u9580\u3092\u69cb\u7bc9\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u9078\u629e\u3059\u308b\u7406\u7531\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u8abf\u67fb\u3092\u884c\u3044\u3001\u4e8b\u696d\u898f\u6a21\u3092\u628a\u63e1\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u4f1a\u8a08\u5236\u5ea6\u3084\u512a\u9047\u653f\u7b56\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u96f6\u7d30\u4f01\u696d\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u3001\u4e2d\u898f\u6a21\u4f01\u696d\u306e\u3044\u305a\u308c\u304b\u306b\u5c5e\u3059\u308b\u304b\u3092\u6b63\u3057\u304f\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u653f\u4ee480\/2021\/ND-CP\u306b\u57fa\u3065\u304f\u52b4\u50cd\u3001\u53ce\u76ca\u3001\u8cc7\u672c\u6e90\u306e\u57fa\u6e96\u3092\u6bd4\u8f03\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u8cc7\u683c\u3092\u78ba\u8a8d\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u6c7a\u8b70198\/2025\/QH15\u306b\u57fa\u3065\u304f3\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u738715%\u307e\u305f\u306f17%\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u6587\u66f8\u3068\u8acb\u6c42\u66f8\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u6a19\u6e96\u5316\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u4e0a\u9650\u984d\u304a\u3088\u3073\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u5165\u51fa\u91d1\u8acb\u6c42\u66f8\u3092\u7cbe\u67fb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u5b9a\u671f\u7684\u306a\u7533\u544a\u3068\u4f1a\u8a08\u51e6\u7406\u306e\u5b9f\u65bd\uff1a <\/b><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u4f5c\u6210\u3057\u3001\u6bce\u6708\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u4e8b\u696d\u90e8\u9580\u3068\u30c7\u30fc\u30bf\u3092\u7167\u5408\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u8ca1\u52d9\u8af8\u8868\u3068\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4f5c\u6210\uff1a <\/b><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72\u3067\u6c7a\u5b9a\u3057\u305f\u6b63\u3057\u3044\u7a0e\u7387\u3068\u512a\u9047\u63aa\u7f6e\u3092\u9069\u7528\u3057\u3001\u5e74\u9593\u5168\u4f53\u306e\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d76 \u2013 \u5b9a\u671f\u7684\u306a\u76f8\u8ac7\u3068\u30dd\u30ea\u30b7\u30fc\u5909\u66f4\u306b\u95a2\u3059\u308b\u901a\u77e5\uff1a <\/b><span style=\"font-weight: 400;\">\u65b0\u305f\u306a\u898f\u5236\u304c\u65bd\u884c\u3055\u308c\u6b21\u7b2c\u3001\u7a0e\u7387\u3001\u512a\u9047\u63aa\u7f6e\u3001\u7533\u544a\u66f8\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u4f01\u696d\u306b\u901f\u3084\u304b\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u304c\u6e96\u5099\u4e0d\u8db3\u306b\u9665\u308b\u3053\u3068\u3092\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u30d7\u30ed\u30bb\u30b9\u306f\u53c2\u8003\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3001\u8a73\u7d30\u30ec\u30d9\u30eb\u306f\u5b9f\u65bd\u6bb5\u968e\u306b\u304a\u3044\u3066\u3001\u696d\u754c\u3084\u5404\u4f01\u696d\u306e\u5b9f\u969b\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u8abf\u6574\u3055\u308c\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u304c\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<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u8a55\u4fa1\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u6b21\u306e4\u3064\u306e\u57fa\u6e96\u3092\u8003\u616e\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u898f\u5236\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5e38\u306b\u628a\u63e1\u3067\u304d\u308b\u80fd\u529b\u3002<\/b><span style=\"font-weight: 400;\"> \u30c1\u30fc\u30e0\u306f\u3001\u65e7\u6765\u306e\u6163\u7fd2\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd52025\u3001\u653f\u4ee4320\/2025\/ND-CP\u3001\u6c7a\u8b70198\/2025\/QH15\u3001\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u6307\u5c0e\u653f\u4ee4\u306a\u3069\u306e\u65b0\u3057\u3044\u898f\u5236\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3059\u308b\u80fd\u529b\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e8b\u696d\u898f\u6a21\u3084\u696d\u754c\u306b\u5408\u308f\u305b\u305f\u5b9f\u8df5\u7684\u306a\u7d4c\u9a13\u3002<\/b><span style=\"font-weight: 400;\"> \u95a2\u9023\u4f1a\u793e\u9593\u878d\u8cc7\u3092\u884c\u3046\u88fd\u9020\u696d\u306f\u3001\u7d14\u7c8b\u306a\u8cbf\u6613\u696d\u3068\u306f\u7570\u306a\u308a\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u66f8\u985e\u306e\u53d6\u308a\u6271\u3044\u306b\u7d4c\u9a13\u306e\u3042\u308b\u6cd5\u4eba\u3092\u5fc5\u8981\u3068\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f5c\u696d\u7bc4\u56f2\u3068\u8cbb\u7528\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\uff1a <\/b><span style=\"font-weight: 400;\">\u4e88\u671f\u305b\u306c\u8cbb\u7528\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306b\u306f\u696d\u52d9\u7bc4\u56f2\u3068\u5404\u5f53\u4e8b\u8005\u306e\u8cac\u4efb\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6a5f\u5bc6\u4fdd\u6301\u3068\u6cd5\u7684\u8cac\u4efb\u3078\u306e\u53d6\u308a\u7d44\u307f\u3002<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u58eb\u306f\u6a5f\u5bc6\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u3059\u3079\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u660e\u78ba\u306a\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u5099\u3048\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30df\u30b9\u306b\u8d77\u56e0\u3059\u308b\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/co-nen-thue-dich-vu-ke-toan\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u5411\u3051\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u512a\u9047\u7a0e\u7387\uff08\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u304f15%\u300117%\uff09\u304b\u3089\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306b\u5bfe\u3059\u308b3\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u307e\u3067\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u9003\u3055\u306a\u3044\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002\u6025\u901f\u306b\u5909\u5316\u3059\u308b2026\u5e74\u306e\u7a0e\u5236\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u6cd5\u7684\u7fa9\u52d9\u3092\u6700\u9069\u5316\u3057\u306a\u304c\u3089\u81ea\u4fe1\u3092\u6301\u3063\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u77e5\u8b58\u8c4a\u5bcc\u3067\u5e38\u306b\u6700\u65b0\u306e\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u4f1a\u8a08\u30c1\u30fc\u30e0\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u793e\u5185\u4f1a\u8a08\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u304b\u3001\u5916\u90e8\u59d4\u8a17\u3059\u308b\u304b\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001MAN\uff08Master Accountant Network\uff09\u306e\u5c02\u9580\u5bb6\u304c\u3001\u8cb4\u793e\u306e\u898f\u6a21\u3001\u696d\u7a2e\u3001\u73fe\u5728\u306e\u4f1a\u8a08\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u7121\u6599\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u6700\u9069\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3044\u305f\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8cb4\u793e\u304c\u5408\u6cd5\u7684\u306a\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u9003\u3059\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\u4e2d\u5c0f\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=\"Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\"><\/span><b>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u3001\u81ea\u52d5\u7684\u306b3\u5e74\u9593\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\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: 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id=\"Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u738715%\u304c\u9069\u7528\u3055\u308c\u308b\u306b\u306f\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u53ce\u76ca\u57fa\u6e96\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c11\u6761\u306b\u3088\u308c\u3070\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u304c30\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u4f01\u696d\u306f\u7a0e\u738715%\u300130\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u8d85500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0b\u306e\u4f01\u696d\u306f\u7a0e\u738717%\u3001\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u306f\u6a19\u6e96\u7a0e\u738720%\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" 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400;\">\u306f\u3044\u3002\u89aa\u4f1a\u793e\u304b\u3089\u306e\u878d\u8cc7\u306f\u95a2\u9023\u4f1a\u793e\u95a2\u4fc2\u3092\u69cb\u6210\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u3001\u4f01\u696d\u306f\u901a\u5e38\u306e\u4f1a\u8a08\u65b9\u6cd5\u3092\u7528\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5229\u606f\u8cbb\u7528\u306e\u4e0a\u9650\u3092\u898b\u76f4\u3057\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u79fb\u8ee2\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn t\u1ea5t y\u1ebfu khi khung ph\u00e1p l\u00fd thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i li\u00ean t\u1ee5c, t\u1eeb thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo doanh thu, quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111\u1ebfn ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p, trong khi m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 thi\u1ebfu kinh nghi\u1ec7m kh\u00f3 c\u1eadp nh\u1eadt k\u1ecbp m\u1ecdi thay \u0111\u1ed5i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch \u0111\u1ea7y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9780","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\/9780","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=9780"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9780\/revisions"}],"predecessor-version":[{"id":9784,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9780\/revisions\/9784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9781"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}