{"id":9896,"date":"2026-09-15T11:24:38","date_gmt":"2026-09-15T04:24:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9896"},"modified":"2026-09-15T11:24:38","modified_gmt":"2026-09-15T04:24:38","slug":"dich-vu-ke-toan-tong-hop","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/","title":{"rendered":"\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\uff1a30\u5e74\u4ee5\u4e0a\u306e\u5b9f\u7e3e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng vi\u1ec7c ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3 nh\u01b0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn h\u00ecnh dung. T\u1eeb n\u0103m 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u1ec3n sang n\u1ec1n t\u1ea3ng m\u1edbi theo <\/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;\">, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eadn h\u00e0nh theo khung ph\u00e1p l\u00fd c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-43-2026-QH16-giam-thue-thu-nhap-ca-nhan-thue-thu-nhap-doanh-nghiep-doi-voi-ca-nhan-722877.aspx\" target=\"_blank\" rel=\"noopener\">\u6c7a\u8b7043\/2026\/QH16<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u00fang cho doanh nghi\u1ec7p k\u00ea khai \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. M\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp ba tr\u1ee5 c\u1ed9t n\u00e0y s\u1ebd khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p, th\u1eadm ch\u00ed \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb truy thu thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fac d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u1ecdn g\u00f3i ph\u00e1t huy gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Dich_vu_ke_toan_tong_hop_truoc_ap_luc_tu_loat_quy_dinh_moi_nam_2026\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc \u00e1p l\u1ef1c t\u1eeb lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi n\u0103m 2026\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Ba_rui_ro_tai_chinh_khi_bo_may_ke_toan_khong_theo_kip_quy_dinh_moi\" >Ba r\u1ee7i ro t\u00e0i ch\u00ednh khi b\u1ed9 m\u00e1y k\u1ebf to\u00e1n kh\u00f4ng theo k\u1ecbp quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Dich_vu_ke_toan_tong_hop_la_gi_va_bao_gom_nhung_dau_viec_nao\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng \u0111\u1ea7u vi\u1ec7c n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Doanh_nghiep_nao_nen_su_dung_dich_vu_ke_toan_tong_hop\" >Doanh nghi\u1ec7p n\u00e0o n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p?<\/a><\/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-tong-hop\/#Quy_trinh_trien_khai_dich_vu_ke_toan_tong_hop_chuan_minh_bach\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chu\u1ea9n, minh b\u1ea1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Chi_phi_dich_vu_ke_toan_tong_hop_phu_thuoc_vao_yeu_to_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Rui_ro_khi_doanh_nghiep_tu_lam_ke_toan_hoac_dung_nhan_su_thieu_cap_nhat\" >R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c d\u00f9ng nh\u00e2n s\u1ef1 thi\u1ebfu c\u1eadp nh\u1eadt<\/a><\/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-tong-hop\/#Vi_sao_nen_lua_chon_dich_vu_ke_toan_tong_hop_cua_MAN\" >V\u00ec sao n\u00ean l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ee7a MAN<\/a><\/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-tong-hop\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tong_hop\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><ul class='ez-toc-list-level-3' ><li class='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-tong-hop\/#Doanh_nghiep_dang_tu_lam_ke_toan_co_the_chuyen_sang_dich_vu_ke_toan_tong_hop_giua_nam_tai_chinh_khong\" >Doanh nghi\u1ec7p \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 chuy\u1ec3n sang d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?<\/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-tong-hop\/#Su_dung_dich_vu_ke_toan_tong_hop_co_can_cu_nguoi_phu_trach_tai_doanh_nghiep_khong\" >S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 c\u1ea7n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng?<\/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-tong-hop\/#Ai_chiu_trach_nhiem_neu_dich_vu_ke_toan_tong_hop_ke_khai_sai_va_bi_co_quan_thue_xu_phat\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p k\u00ea khai sai v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t?<\/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-tong-hop\/#Chi_phi_dich_vu_ke_toan_tong_hop_co_phat_sinh_them_ngoai_hop_dong_khong\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 ph\u00e1t sinh th\u00eam ngo\u00e0i h\u1ee3p \u0111\u1ed3ng kh\u00f4ng?<\/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-tong-hop\/#Mat_bao_lau_de_ban_giao_va_van_hanh_dich_vu_ke_toan_tong_hop\" >M\u1ea5t bao l\u00e2u \u0111\u1ec3 b\u00e0n giao v\u00e0 v\u1eadn h\u00e0nh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tong_hop_truoc_ap_luc_tu_loat_quy_dinh_moi_nam_2026\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc \u00e1p l\u1ef1c t\u1eeb lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi n\u0103m 2026\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a n\u0103m n\u00e0o b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ph\u1ea3i x\u1eed l\u00fd c\u00f9ng l\u00fac nhi\u1ec1u thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng nh\u01b0 n\u0103m 2026. Ba v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch m\u1ed9t doanh nghi\u1ec7p v\u1eadn h\u00e0nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 c\u0169ng l\u00e0 l\u00fd do khi\u1ebfn nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u0103ng m\u1ea1nh trong giai \u0111o\u1ea1n n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 27\/10\/2025 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c t\u1eeb k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026, thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, l\u00e0m thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 24\/8\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 24\/8\/2026 gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027 cho doanh nghi\u1ec7p c\u00f3 doanh thu h\u00e0ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u00f9ng ng\u01b0\u1ee1ng doanh thu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_rui_ro_tai_chinh_khi_bo_may_ke_toan_khong_theo_kip_quy_dinh_moi\"><\/span><b>Ba r\u1ee7i ro t\u00e0i ch\u00ednh khi b\u1ed9 m\u00e1y k\u1ebf to\u00e1n kh\u00f4ng theo k\u1ecbp quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 3 r\u1ee7i ro t\u00e0i ch\u00ednh khi b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng theo k\u1ecbp quy \u0111\u1ecbnh m\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 30% thu\u1ebf TNDN: Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 gi\u1edbi h\u1ea1n r\u00f5 \u0111i\u1ec1u ki\u1ec7n doanh thu v\u00e0 lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chia, t\u00e1ch sau ng\u00e0y ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 t\u1ed5ng doanh thu v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai doanh thu ho\u1eb7c k\u00ea khai mu\u1ed9n s\u1ebd t\u1ef1 lo\u1ea1i m\u00ecnh kh\u1ecfi di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf: T\u1eeb khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, m\u1eabu ch\u1ee9ng t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng thay \u0111\u1ed5i. Doanh nghi\u1ec7p d\u00f9ng m\u1eabu c\u0169, h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n 334, 338 d\u1ec5 b\u1ecb lo\u1ea1i chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 l\u00e0m m\u1ea5t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh l\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi giao d\u1ecbch ph\u00e1t sinh ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng khi\u1ebfn chi ph\u00ed \u0111\u1ea7u v\u00e0o b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tong_hop_la_gi_va_bao_gom_nhung_dau_viec_nao\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng \u0111\u1ea7u vi\u1ec7c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9899\" aria-describedby=\"caption-attachment-9899\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9899\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng \u0111\u1ea7u vi\u1ec7c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tong-hop-la-gi-va-bao-gom-nhung-dau-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9899\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng \u0111\u1ea7u vi\u1ec7c n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 h\u00ecnh th\u1ee9c doanh nghi\u1ec7p thu\u00ea ngo\u00e0i to\u00e0n b\u1ed9 ho\u1eb7c ph\u1ea7n l\u1edbn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1eeb h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t sinh h\u1eb1ng ng\u00e0y, k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, thay v\u00ec duy tr\u00ec m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7. V\u1ec1 b\u1ea3n ch\u1ea5t, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n &#8220;thu\u00ea ngo\u00e0i&#8221; v\u1eadn h\u00e0nh theo \u0111\u00fang chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c ti\u00eau chu\u1ea9n c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n) \u0111\u00fang m\u1eabu bi\u1ec3u m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf: gi\u00e1 tr\u1ecb gia t\u0103ng, thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh, thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng\/qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n, gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf; \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c nh\u01b0 v\u1eady, kh\u00f4ng kh\u00f3 hi\u1ec3u v\u00ec sao ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <\/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;\"> thay v\u00ec t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7, v\u1ed1n t\u1ed1n k\u00e9m v\u1ec1 chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 r\u1ee7i ro cao khi nh\u00e2n s\u1ef1 kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_nen_su_dung_dich_vu_ke_toan_tong_hop\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n v\u1eadn h\u00e0nh m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh thu d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng\/n\u0103m: \u0110\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16, c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu, tr\u00e1nh b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp: Ch\u01b0a c\u00f3 kinh nghi\u1ec7m v\u1eadn h\u00e0nh s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t xu\u1ea5t: C\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ebfp qu\u1ea3n ngay \u0111\u1ec3 kh\u00f4ng gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf theo th\u00e1ng, qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh nh\u01b0ng v\u1eabn c\u1ea7n \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 cao, thay v\u00ec tr\u1ea3 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ed3ng k\u1ec1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p c\u1ea7n \u0111\u1ed3ng th\u1eddi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0<\/span> <span style=\"font-weight: 400;\">t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh ngo\u00e0i nghi\u1ec7p v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/loi-ich-khi-thue-dich-vu-ke-toan-cho-doanh-nghiep-nho\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_tong_hop_chuan_minh_bach\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chu\u1ea9n, minh b\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network tri\u1ec3n khai quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 b\u00e0n giao d\u1eef li\u1ec7u ban \u0111\u1ea7u.\u0110\u1ed9i ng\u0169 c\u1ee7a MAN ti\u1ebfp nh\u1eadn to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3), r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh: \u00c1p d\u1ee5ng \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, bao g\u1ed3m c\u1ea3 m\u1eabu b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; X\u1eed l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3: Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; K\u00ea khai thu\u1ebf theo th\u00e1ng\/qu\u00fd: L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00fang h\u1ea1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu, chi ph\u00ed, \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 \u0111\u1ec3 k\u00ea khai \u0111\u00fang m\u1ee9c gi\u1ea3m thu\u1ebf n\u1ebfu doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; \u0110\u1ed3ng h\u00e0nh khi c\u00f3 thanh tra, ki\u1ec3m tra thu\u1ebf: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh, l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf thay m\u1eb7t doanh nghi\u1ec7p khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_tong_hop_phu_thuoc_vao_yeu_to_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng c\u1ea7n t\u00ednh l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, xu\u1ea5t nh\u1eadp kh\u1ea9u);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch (c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i hay kh\u00f4ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 v\u00e0 m\u1ee9c ph\u00ed t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c c\u00f4ng khai t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u6599\u91d1\u8868<\/a>.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung: Chi ph\u00ed thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p g\u1ea7n nh\u01b0 lu\u00f4n th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi chi ph\u00ed duy tr\u00ec m\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f9ng k\u1ebf to\u00e1n vi\u00ean n\u1ed9i b\u1ed9, trong khi m\u1ee9c \u0111\u1ed9 chuy\u00ean m\u00f4n v\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi l\u1ea1i cao h\u01a1n nh\u1edd \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch theo d\u00f5i v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_tu_lam_ke_toan_hoac_dung_nhan_su_thieu_cap_nhat\"><\/span><b>R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c d\u00f9ng nh\u00e2n s\u1ef1 thi\u1ebfu c\u1eadp nh\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9898\" aria-describedby=\"caption-attachment-9898\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9898\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop.jpg\" alt=\"R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m k\u1ebf to\u00e1n v\u00e0 l\u00fd do n\u00ean tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-khi-doanh-nghiep-tu-lam-ke-toan-va-ly-do-nen-tham-khao-dich-vu-ke-toan-tong-hop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9898\" class=\"wp-caption-text\">R\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 l\u00e0m k\u1ebf to\u00e1n v\u00e0 l\u00fd do n\u00ean tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn xem c\u00f4ng t\u00e1c k\u1ebf to\u00e1n l\u00e0 ph\u1ea7n vi\u1ec7c h\u00e0nh ch\u00ednh \u0111\u01a1n gi\u1ea3n, ch\u1ec9 c\u1ea7n n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n l\u00e0 \u0111\u1ee7. C\u00e1ch nh\u00ecn nh\u1eadn n\u00e0y ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n d\u1eabn t\u1edbi ph\u1ea7n l\u1edbn c\u00e1c v\u1ee5 truy thu thu\u1ebf trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, v\u00e0 r\u1ee7i ro c\u00e0ng l\u1edbn h\u01a1n trong giai \u0111o\u1ea1n giao th\u1eddi 2026 khi ba v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00eau tr\u00ean c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu ch\u1ee9ng t\u1eeb m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, v\u1eabn d\u00f9ng bi\u1ec3u m\u1eabu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, d\u1eabn \u0111\u1ebfn s\u1ed5 s\u00e1ch kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn khi \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t v\u1edbi giao d\u1ecbch ph\u00e1t sinh ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eabn t\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai \u0111\u1ec3 h\u01b0\u1edfng gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16, khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 b\u1ecf l\u1ee1 m\u1ed9t kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u00e1ng k\u1ec3 trong hai n\u0103m 2026 v\u00e0 2027.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch khi ph\u00e1t sinh t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p (giao d\u1ecbch li\u00ean k\u1ebft, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thanh tra thu\u1ebf), d\u1eabn t\u1edbi l\u00fang t\u00fang khi gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i r\u1ee7i ro tr\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 quy \u0111\u1ed5i th\u00e0nh s\u1ed1 ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t c\u1ee5 th\u1ec3, nh\u1eefng kho\u1ea3n chi ph\u00ed l\u1ebd ra ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p, theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_lua_chon_dich_vu_ke_toan_tong_hop_cua_MAN\"><\/span><b>V\u00ec sao n\u00ean l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thay \u0111\u1ed5i li\u00ean t\u1ee5c, gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t m\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p mang l\u1ea1i kh\u00f4ng ch\u1ec9 l\u00e0 l\u00e0m s\u1ed5 s\u00e1ch, m\u00e0 l\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang, \u0111\u1ee7 m\u1ecdi thay \u0111\u1ed5i ph\u00e1p lu\u1eadt ngay t\u1eeb ng\u00e0y v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch c\u1ee7a MAN &#8211; Master Accountant Network theo s\u00e1t to\u00e0n b\u1ed9 ti\u1ebfn tr\u00ecnh ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan ngay t\u1eeb giai \u0111o\u1ea1n d\u1ef1 th\u1ea3o, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng lu\u00f4n \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng cho m\u1ecdi \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i MAN, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (CPA, ACCA), c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf, k\u1ebf to\u00e1n, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng hai l\u1edbp, \u0111\u1ea3m b\u1ea3o m\u1ecdi b\u00fat to\u00e1n, t\u1edd khai \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan thu\u1ebf..<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u1ed3ng h\u00e0nh khi thanh tra thu\u1ebf, \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed9 tr\u00ecnh t\u01b0 v\u1ea5n d\u00e0i h\u1ea1n, kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u c\u01a1 c\u1ea5u chi ph\u00ed, chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 cho c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u1ea7n th\u00eam chi\u1ec1u s\u00e2u t\u01b0 v\u1ea5n, ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u1ecdn g\u00f3i, MAN c\u00f2n cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan-thue-cho-doanh-nghiep\/\"> t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u cho c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p, v\u00e0 lu\u00f4n c\u00f4ng khai minh b\u1ea1ch chi ph\u00ed \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng so s\u00e1nh, l\u1ef1a ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 n\u0103m b\u1ea3n l\u1ec1 v\u1edbi h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf. Doanh nghi\u1ec7p c\u00e0ng ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n sang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chuy\u00ean nghi\u1ec7p c\u00e0ng s\u1edbm, c\u00e0ng gi\u1ea3m \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed, m\u1ea5t quy\u1ec1n \u01b0u \u0111\u00e3i thu\u1ebf hay b\u1ecb truy thu khi thanh tra. M\u1ed9t quy\u1ebft \u0111\u1ecbnh thu\u00ea ngo\u00e0i \u0111\u00fang \u0111\u1ed1i t\u00e1c k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u k\u1ef3 lu\u00f4n nh\u1eb9 nh\u00e0ng h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi vi\u1ec7c x\u1eed l\u00fd h\u1eadu qu\u1ea3 sau m\u1ed9t cu\u1ed9c thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111ang c\u00e2n nh\u1eafc chuy\u1ec3n \u0111\u1ed5i sang d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n &#8211; thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tong_hop\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_tu_lam_ke_toan_co_the_chuyen_sang_dich_vu_ke_toan_tong_hop_giua_nam_tai_chinh_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 chuy\u1ec3n sang d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ebd ti\u1ebfp nh\u1eadn s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c th\u00e1ng\/qu\u00fd tr\u01b0\u1edbc \u0111\u00f3, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf, r\u1ed3i ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e0n giao m\u00e0 kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u1ecbnh k\u1ef3.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_ke_toan_tong_hop_co_can_cu_nguoi_phu_trach_tai_doanh_nghiep_khong\"><\/span><b>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 c\u1ea7n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean tr\u00e1ch. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n m\u1ed9t \u0111\u1ea7u m\u1ed1i g\u1eedi ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ph\u00e1t sinh cho \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p x\u1eed l\u00fd, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_neu_dich_vu_ke_toan_tong_hop_ke_khai_sai_va_bi_co_quan_thue_xu_phat\"><\/span><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p k\u00ea khai sai v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5. V\u1edbi \u0111\u01a1n v\u1ecb uy t\u00edn, sai s\u00f3t ph\u00e1t sinh t\u1eeb l\u1ed7i nghi\u1ec7p v\u1ee5 c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb \u0111\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 b\u1ed3i ho\u00e0n ph\u1ea7n thi\u1ec7t h\u1ea1i theo th\u1ecfa thu\u1eadn.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_tong_hop_co_phat_sinh_them_ngoai_hop_dong_khong\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 ph\u00e1t sinh th\u00eam ngo\u00e0i h\u1ee3p \u0111\u1ed3ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u01a1n v\u1ecb minh b\u1ea1ch, chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t r\u00f5 trong h\u1ee3p \u0111\u1ed3ng theo t\u1eebng g\u00f3i d\u1ecbch v\u1ee5, ch\u1ec9 ph\u00e1t sinh th\u00eam khi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf v\u01b0\u1ee3t ph\u1ea1m vi \u0111\u00e3 th\u1ecfa thu\u1eadn (v\u00ed d\u1ee5 t\u0103ng \u0111\u1ed9t bi\u1ebfn s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ho\u1eb7c lao \u0111\u1ed9ng).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_bao_lau_de_ban_giao_va_van_hanh_dich_vu_ke_toan_tong_hop\"><\/span><b>M\u1ea5t bao l\u00e2u \u0111\u1ec3 b\u00e0n giao v\u00e0 v\u1eadn h\u00e0nh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng t\u1eeb 3 &#8211; 7 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 s\u1ed5 s\u00e1ch k\u1ef3 tr\u01b0\u1edbc, MAN c\u00f3 th\u1ec3 ho\u00e0n t\u1ea5t thi\u1ebft l\u1eadp v\u00e0 b\u1eaft \u0111\u1ea7u v\u1eadn h\u00e0nh cho k\u1ef3 k\u00ea khai ti\u1ebfp theo.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng vi\u1ec7c ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3 nh\u01b0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn h\u00ecnh dung. T\u1eeb n\u0103m 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u1ec3n sang n\u1ec1n t\u1ea3ng m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eadn h\u00e0nh theo khung ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, v\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u00fang cho doanh nghi\u1ec7p k\u00ea khai \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. M\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp ba tr\u1ee5 c\u1ed9t n\u00e0y s\u1ebd khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9896","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\/9896","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=9896"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9896\/revisions"}],"predecessor-version":[{"id":9900,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9896\/revisions\/9900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9897"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}