{"id":9962,"date":"2026-09-18T10:46:56","date_gmt":"2026-09-18T03:46:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9962"},"modified":"2026-09-18T10:46:56","modified_gmt":"2026-09-18T03:46:56","slug":"tu-van-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/","title":{"rendered":"C\u1ea7n t\u00ecm t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 d\u1ecbch v\u1ee5 &#8220;ch\u1eefa ch\u00e1y&#8221; khi s\u1ed5 s\u00e1ch r\u1ed1i, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t c\u1ea5u ph\u1ea7n b\u1eaft bu\u1ed9c trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p k\u1ec3 t\u1eeb khi <\/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;\"> \u305d\u3057\u3066 <\/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;\"> c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, thay \u0111\u1ed5i g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 n\u1ec1n t\u1ea3ng ghi s\u1ed5, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 t\u1ef1 c\u1eadp nh\u1eadt kh\u1ed1i l\u01b0\u1ee3ng v\u0103n b\u1ea3n m\u1edbi n\u00e0y, m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty gi\u00e0u kinh nghi\u1ec7m l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt, v\u1eeba tr\u00e1nh nh\u1eefng kho\u1ea3n truy thu kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/tu-van-ke-toan\/#Vi_sao_tu_van_ke_toan_cong_ty_la_nhu_cau_cap_thiet_trong_nam_2026\" >V\u00ec sao t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty l\u00e0 nhu c\u1ea7u c\u1ea5p thi\u1ebft trong n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Tu_van_ke_toan_cong_ty_la_gi_va_khac_gi_voi_dich_vu_ke_toan_thong_thuong\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty l\u00e0 g\u00ec v\u00e0 kh\u00e1c g\u00ec v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Nhung_dau_hieu_cho_thay_doanh_nghiep_can_tu_van_ke_toan_ngay\" >Nh\u1eefng d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay<\/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\/tu-van-ke-toan\/#Pham_vi_cong_viec_cua_mot_dich_vu_tu_van_ke_toan_chuyen_nghiep\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/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\/tu-van-ke-toan\/#Tu_van_to_chuc_bo_may_ke_toan_va_chuyen_doi_che_do_ke_toan\" >T\u01b0 v\u1ea5n t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/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\/tu-van-ke-toan\/#Tu_van_xu_ly_hoa_don_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\" >T\u01b0 v\u1ea5n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/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\/tu-van-ke-toan\/#Tu_van_ke_toan_thue_va_quyet_toan_thue_thu_nhap_doanh_nghiep\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/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\/tu-van-ke-toan\/#Tu_van_ty_gia_va_hach_toan_giao_dich_ngoai_te\" >T\u01b0 v\u1ea5n t\u1ef7 gi\u00e1 v\u00e0 h\u1ea1ch to\u00e1n giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Tu_van_ke_toan_cho_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Tu_van_tien_luong_bao_hiem_xa_hoi_va_cac_khoan_trich_theo_luong\" >T\u01b0 v\u1ea5n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/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\/tu-van-ke-toan\/#Quy_trinh_tu_van_ke_toan_bai_ban_gom_nhung_buoc_nao\" >Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n b\u00e0i b\u1ea3n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Chi_phi_tu_van_ke_toan_cong_ty_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Nhung_sai_lam_khien_doanh_nghiep_tra_gia_dat_khi_khong_co_tu_van_ke_toan\" >Nh\u1eefng sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 gi\u00e1 \u0111\u1eaft khi kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Vi_sao_nen_chon_MAN_cho_dich_vu_tu_van_ke_toan_cong_ty\" >V\u00ec sao n\u00ean ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Cau_hoi_thuong_gap_ve_tu_van_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Doanh_nghiep_moi_thanh_lap_co_can_tu_van_ke_toan_ngay_tu_dau_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Tu_van_ke_toan_co_bao_gom_xu_ly_hoa_don_sai_sot_khong\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f3 bao g\u1ed3m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_co_can_dich_vu_tu_van_rieng_khong\" >Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ri\u00eang kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Chi_phi_tu_van_ke_toan_co_co_dinh_khong\" >Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f3 c\u1ed1 \u0111\u1ecbnh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/#Neu_doanh_nghiep_da_co_ke_toan_noi_bo_thi_co_can_them_tu_van_ke_toan_khong\" >N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u00ec c\u00f3 c\u1ea7n th\u00eam t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_tu_van_ke_toan_cong_ty_la_nhu_cau_cap_thiet_trong_nam_2026\"><\/span><b>V\u00ec sao t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty l\u00e0 nhu c\u1ea7u c\u1ea5p thi\u1ebft trong n\u0103m 2026?<\/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 khung ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n &#8211; thu\u1ebf thay \u0111\u1ed5i d\u1ed3n d\u1eadp nh\u01b0 giai \u0111o\u1ea1n 2025 &#8211; 2026. Ch\u1ec9 trong v\u00f2ng ch\u01b0a \u0111\u1ea7y m\u1ed9t n\u0103m, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m quen c\u00f9ng l\u00fac v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, c\u01a1 ch\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 m\u1edbi. \u0110\u00e2y ch\u00ednh l\u00e0 b\u1ed1i c\u1ea3nh khi\u1ebfn nhu c\u1ea7u t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty t\u0103ng m\u1ea1nh \u1edf m\u1ecdi quy m\u00f4 doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 nh\u1eefng c\u00f4ng ty v\u1ed1n c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u1ed5n \u0111\u1ecbnh nhi\u1ec1u n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba thay \u0111\u1ed5i l\u1edbn nh\u1ea5t m\u00e0 b\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm ch\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC: Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i li\u00ean quan. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu, chi ph\u00ed, c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh theo qu\u00e1n t\u00ednh c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0m m\u1edbi to\u00e0n b\u1ed9 c\u01a1 ch\u1ebf h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ngh\u1ecb \u0111\u1ecbnh do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh 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, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f9ng \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP. \u0110i k\u00e8m Ngh\u1ecb \u0111\u1ecbnh l\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, trong \u0111\u00f3 \u0110i\u1ec1u 10 quy \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1ch ho\u00e0n to\u00e0n m\u1edbi: Theo T\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh, ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi m\u1ee9c ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch, thay cho c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i kh\u00e1ch h\u00e0ng thanh to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00eam v\u00e0o \u0111\u00f3, ch\u00ednh s\u00e1ch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf m\u1edbi, \u0111\u1ebfn quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e0 m\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n l\u1ebb kh\u00f3 c\u00f3 \u0111\u1ee7 th\u1eddi gian c\u1eadp nh\u1eadt song song v\u1edbi c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng ng\u00e0y. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fac vai tr\u00f2 c\u1ee7a vi\u1ec7c t\u01b0 v\u1ea5n k\u1ebf to\u00e1n tr\u1edf n\u00ean r\u00f5 r\u00e0ng nh\u1ea5t: kh\u00f4ng ch\u1ec9 ghi s\u1ed5 \u0111\u00fang, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p nh\u00ecn th\u1ea5y r\u1ee7i ro tr\u01b0\u1edbc khi r\u1ee7i ro tr\u1edf th\u00e0nh kho\u1ea3n truy thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_cong_ty_la_gi_va_khac_gi_voi_dich_vu_ke_toan_thong_thuong\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty l\u00e0 g\u00ec v\u00e0 kh\u00e1c g\u00ec v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng r\u00e0 so\u00e1t, t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, x\u00e2y d\u1ef1ng quy tr\u00ecnh ghi nh\u1eadn, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n, thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n so v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng n\u1eb1m \u1edf t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c. K\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng t\u1eadp trung v\u00e0o t\u00e1c v\u1ee5 \u0111\u1ecbnh k\u1ef3 nh\u01b0 ghi s\u1ed5, l\u1eadp t\u1edd khai, n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty thi\u00ean v\u1ec1 gi\u1ea3i quy\u1ebft t\u00ecnh hu\u1ed1ng v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng: doanh nghi\u1ec7p n\u00ean ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, x\u1eed l\u00fd m\u1ed9t h\u00f3a \u0111\u01a1n sai s\u00f3t theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hay c\u00e1ch b\u00f3c t\u00e1ch m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u1ec3 kh\u00f4ng b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, th\u01b0\u1eddng kh\u00f4ng ph\u00e2n bi\u1ec7t r\u1ea1ch r\u00f2i hai nhu c\u1ea7u n\u00e0y ngay t\u1eeb \u0111\u1ea7u, d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1ecdn nh\u1ea7m g\u00f3i d\u1ecbch v\u1ee5. M\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang, khi n\u00e0o c\u1ea7n<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> <b>\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 v\u1eadn h\u00e0nh to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 h\u00e0ng ng\u00e0y, hay ch\u1ec9 c\u1ea7n t\u01b0 v\u1ea5n theo t\u1eebng v\u1ee5 vi\u1ec7c, theo t\u1eebng \u0111\u1ee3t r\u00e0 so\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_dau_hieu_cho_thay_doanh_nghiep_can_tu_van_ke_toan_ngay\"><\/span><b>Nh\u1eefng d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay<\/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 nh\u1eadn ra th\u1eddi \u0111i\u1ec3m c\u1ea7n t\u00ecm \u0111\u1ebfn t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng d\u1ea5u hi\u1ec7u c\u1ee5 th\u1ec3, d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n g\u1ea7n \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC nh\u01b0ng ch\u01b0a c\u00f3 l\u1ed9 tr\u00ecnh r\u00f5 r\u00e0ng: T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c \u0111\u1ec1u ph\u1ea3i \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o m\u1edbi; vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i th\u1ee7 c\u00f4ng kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n d\u1ec5 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t nh\u01b0ng kh\u00f4ng ch\u1eafc x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c n\u00e0o: Theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, m\u1ed7i lo\u1ea1i sai s\u00f3t, sai th\u00f4ng tin ng\u01b0\u1eddi mua, sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t, c\u00f3 c\u00e1ch x\u1eed l\u00fd ri\u00eang, t\u1eeb l\u1eadp th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ebfn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf; x\u1eed l\u00fd sai h\u00ecnh th\u1ee9c \u0111\u1ed3ng ngh\u0129a h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb coi l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xu\u1ea5t kh\u1ea9u, thu chi ngo\u1ea1i t\u1ec7 nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 m\u1edbi: Vi\u1ec7c \u00e1p t\u1ef7 gi\u00e1 c\u0169 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC cho h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u00e1t h\u00e0nh t\u1eeb n\u0103m 2026 l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh thu b\u1ecb ghi nh\u1eadn sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u1ecfng, kh\u00f4ng \u0111\u1ee7 nh\u00e2n l\u1ef1c c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi song song v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u01a1 c\u1ea5u s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p: C\u1ea7n c\u00e1ch ti\u1ebfp c\u1eadn chuy\u00ean s\u00e2u h\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ea1i tr\u00e0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb b\u01b0\u1edbc v\u00e0o k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf v\u00e0 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang r\u01a1i v\u00e0o m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00ecnh hu\u1ed1ng tr\u00ean, \u0111\u00e2y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00ean t\u00ecm \u0111\u01a1n v\u1ecb chuy\u00ean t\u01b0 v\u1ea5n k\u1ebf to\u00e1n nh\u01b0 MAN &#8211; Master Accountant Network thay v\u00ec ti\u1ebfp t\u1ee5c t\u1ef1 x\u1eed l\u00fd v\u00e0 ch\u1ea5p nh\u1eadn r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_mot_dich_vu_tu_van_ke_toan_chuyen_nghiep\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9965\" aria-describedby=\"caption-attachment-9965\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9965\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-tu-van-ke-toan-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9965\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u00fang ngh\u0129a kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi r\u1eddi r\u1ea1c, m\u00e0 bao ph\u1ee7 to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 g\u1ed3m c\u00e1c nh\u00f3m c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_to_chuc_bo_may_ke_toan_va_chuyen_doi_che_do_ke_toan\"><\/span><b>T\u01b0 v\u1ea5n t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thi\u1ebft k\u1ebf l\u1ea1i h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, ph\u00e2n quy\u1ec1n l\u1eadp, ki\u1ec3m tra, ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u tr\u1eef theo \u0111\u00fang nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 m\u00e0 Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 m\u1ecdi s\u1ed1 li\u1ec7u ph\u00e1t sinh sau \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh ph\u1ea3i s\u1eeda ch\u1eefa h\u00e0ng lo\u1ea1t v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. V\u1edbi doanh nghi\u1ec7p c\u1ea7n v\u1eadn h\u00e0nh to\u00e0n di\u1ec7n nghi\u1ec7p v\u1ee5 n\u00e0y h\u00e0ng th\u00e1ng,<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/\"> <b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b><\/a><\/span><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai li\u00ean t\u1ee5c sau giai \u0111o\u1ea1n t\u01b0 v\u1ea5n<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xu_ly_hoa_don_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>T\u01b0 v\u1ea5n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i \u0111\u00fang t\u1eebng tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ec3 ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, th\u00f4ng b\u00e1o sai s\u00f3t, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf theo nguy\u00ean t\u1eafc t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. \u0110\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p \u00e1p sai quy \u0111\u1ecbnh l\u00e0m ph\u00e1t sinh vi ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_thue_va_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00f3c t\u00e1ch chi ph\u00ed h\u1ee3p l\u00fd, kh\u00f4ng h\u1ee3p l\u00fd, r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n, t\u01b0 v\u1ea5n c\u00e1ch k\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 m\u1ea3ng c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi c\u1eadp nh\u1eadt s\u00e1t sao nh\u1ea5t v\u00ec c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf thay \u0111\u1ed5i li\u00ean t\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u \u0111\u1ed3ng h\u00e0nh l\u00e2u d\u00e0i cho to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf n\u00ean tham kh\u1ea3o<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue-doanh-nghiep\/\"> <b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf doanh nghi\u1ec7p<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 thay v\u00ec ch\u1ec9 x\u1eed l\u00fd khi ph\u00e1t sinh s\u1ef1 v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ty_gia_va_hach_toan_giao_dich_ngoai_te\"><\/span><b>T\u01b0 v\u1ea5n t\u1ef7 gi\u00e1 v\u00e0 h\u1ea1ch to\u00e1n giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 theo nguy\u00ean t\u1eafc t\u1ea1i T\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00f3 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_cho_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 b\u00e1o c\u00e1o v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u0169ng nh\u01b0 tu\u00e2n th\u1ee7 song song quy \u0111\u1ecbnh k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n. V\u1edbi nh\u00f3m doanh nghi\u1ec7p n\u00e0y,<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\"> <b>\u5916\u56fd\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/b><\/a><\/span><span style=\"font-weight: 400;\"> th\u01b0\u1eddng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang, kh\u00f4ng d\u00f9ng chung khu\u00f4n m\u1eabu v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_tien_luong_bao_hiem_xa_hoi_va_cac_khoan_trich_theo_luong\"><\/span><b>T\u01b0 v\u1ea5n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0 32% tr\u00ean ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng, trong \u0111\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 10.5% (8% h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t, 1.5% b\u1ea3o hi\u1ec3m y t\u1ebf, 1% b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p) v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng 21.5% (14% h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t, 3% \u1ed1m \u0111au &#8211; thai s\u1ea3n, 0.5% tai n\u1ea1n lao \u0111\u1ed9ng &#8211; b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, 3% b\u1ea3o hi\u1ec3m y t\u1ebf, 1% b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p); doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f2n ph\u1ea3i t\u00ednh th\u00eam 2% tr\u00ean qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng kh\u00e1c bi\u1ec7t do kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Vi\u1ec7c t\u00ednh sai c\u00e1c t\u1ef7 l\u1ec7 n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t n\u1ed9i dung n\u1eb1m trong ph\u1ea1m vi t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty m\u00e0 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, \u0111\u1eb7c bi\u1ec7t sau m\u1ed7i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng ho\u1eb7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_ke_toan_bai_ban_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n b\u00e0i b\u1ea3n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u00e1ng tin c\u1eady c\u1ea7n \u0111i theo tr\u00ecnh t\u1ef1 r\u00f5 r\u00e0ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng t\u01b0 v\u1ea5n r\u1eddi r\u1ea1c, thi\u1ebfu li\u00ean k\u1ebft gi\u1eefa c\u00e1c m\u1ea3ng nghi\u1ec7p v\u1ee5:<\/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 \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng: Thu th\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 thu\u1ebf, h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m, quy tr\u00ecnh n\u1ed9i b\u1ed9 hi\u1ec7n t\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m c\u00f2n thi\u1ebfu so v\u1edbi quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh r\u1ee7i ro tr\u1ecdng y\u1ebfu. Khoanh v\u00f9ng nh\u1eefng kho\u1ea3n m\u1ee5c c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed, sai l\u1ec7ch t\u1ef7 gi\u00e1, h\u00f3a \u0111\u01a1n x\u1eed l\u00fd kh\u00f4ng \u0111\u00fang h\u00ecnh th\u1ee9c, thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; \u0110\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n v\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i: C\u1ee5 th\u1ec3 h\u00f3a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ch\u1ee9ng t\u1eeb, c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Tri\u1ec3n khai v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9. H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n trong c\u00f4ng ty thao t\u00e1c \u0111\u00fang theo quy tr\u00ecnh m\u1edbi, tr\u00e1nh ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o b\u00ean t\u01b0 v\u1ea5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi. V\u00ec h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n &#8211; thu\u1ebf thay \u0111\u1ed5i li\u00ean t\u1ee5c, vi\u1ec7c r\u00e0 so\u00e1t kh\u00f4ng n\u00ean d\u1eebng l\u1ea1i sau l\u1ea7n t\u01b0 v\u1ea5n \u0111\u1ea7u ti\u00ean m\u00e0 c\u1ea7n duy tr\u00ec theo chu k\u1ef3 qu\u00fd ho\u1eb7c n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; H\u1ed7 tr\u1ee3 trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n, thanh tra, ki\u1ec3m to\u00e1n. Chu\u1ea9n b\u1ecb v\u00e0 b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u \u0111\u1ec1u c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ch\u1ee9ng t\u1eeb \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_ke_toan_cong_ty_duoc_tinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty ph\u1ee5 thu\u1ed9c v\u00e0o ba y\u1ebfu t\u1ed1 ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4 h\u00ecnh kinh doanh (c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7, giao d\u1ecbch li\u00ean k\u1ebft, v\u1ed1n \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i hay kh\u00f4ng);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c (ch\u1ec9 t\u01b0 v\u1ea5n theo v\u1ee5 vi\u1ec7c hay \u0111\u1ed3ng h\u00e0nh tr\u1ecdn g\u00f3i theo th\u00e1ng, theo n\u0103m).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p mu\u1ed1n n\u1eafm r\u00f5 m\u1ee9c ph\u00ed tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c, c\u00f3 th\u1ec3 tham kh\u1ea3o tr\u1ef1c ti\u1ebfp<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> <b>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u6599\u91d1\u8868<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 theo quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty ph\u00f9 h\u1ee3p v\u1edbi ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_khien_doanh_nghiep_tra_gia_dat_khi_khong_co_tu_van_ke_toan\"><\/span><b>Nh\u1eefng sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 gi\u00e1 \u0111\u1eaft khi kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9964\" aria-describedby=\"caption-attachment-9964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9964\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 gi\u00e1 \u0111\u1eaft khi kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-khien-doanh-nghiep-tra-gia-dat-khi-khong-co-tu-van-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9964\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 gi\u00e1 \u0111\u1eaft khi kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sau ng\u00e0y 01\/01\/2026. Vi\u1ec7c tr\u00ec ho\u00e3n chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 khi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng \u0111\u00fang h\u00ecnh th\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Nh\u1ea7m l\u1eabn gi\u1eefa tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u1eadp th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, \u00e1p t\u1ef7 gi\u00e1 c\u0169 cho h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u00e1t sinh t\u1eeb n\u0103m 2026. Kh\u00f4ng c\u1eadp nh\u1eadt nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0m doanh thu xu\u1ea5t kh\u1ea9u b\u1ecb ghi nh\u1eadn sai l\u1ec7ch, k\u00e9o theo sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, t\u00ednh sai t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo l\u01b0\u01a1ng. \u00c1p nh\u1ea7m t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p gi\u1eefa lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u00e0 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c qu\u00ean t\u00ednh kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, l\u00e0m sai l\u1ec7ch chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m, kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh cho c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 l\u1ed7i mang t\u00ednh h\u1ec7 th\u1ed1ng, d\u00f9 t\u00ednh \u0111\u00fang nh\u01b0ng thi\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 nh\u1eefng sai l\u1ea7m tr\u00ean \u0111\u1ec1u c\u00f3 \u0111i\u1ec3m chung: xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 x\u1eed l\u00fd m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n \u0111\u1ee7 n\u0103ng l\u1ef1c c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi theo th\u1eddi gian th\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_MAN_cho_dich_vu_tu_van_ke_toan_cong_ty\"><\/span><b>V\u00ec sao n\u00ean ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty?<\/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 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty theo h\u01b0\u1edbng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ghi s\u1ed5 \u0111\u00fang k\u1ef3 m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng c\u1ea3nh b\u00e1o r\u1ee7i ro tr\u01b0\u1edbc khi doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m tri\u1ec3n khai \u0111\u1ed3ng th\u1eddi c\u00e1c m\u1ea3ng k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. MAN c\u00f3 th\u1ec3 t\u01b0 v\u1ea5n xuy\u00ean su\u1ed1t t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n, thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec \u0111\u1ec3 \u0111\u1ebfn khi ph\u00e1t sinh sai s\u00f3t m\u1edbi t\u00ecm \u0111\u1ebfn d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n chuy\u1ec3n giao nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng nh\u01b0 hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t bu\u1ed5i r\u00e0 so\u00e1t s\u1edbm c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia lu\u00f4n nh\u1eb9 nh\u00e0ng h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi m\u1ed9t \u0111\u1ee3t gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf sau n\u00e0y.<\/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;\">T\u1eeb n\u0103m 2026, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn ph\u1ee5 tr\u1ee3 m\u00e0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p tr\u1ee5 v\u1eefng qua giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ph\u00e1p l\u00fd t\u1eeb ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u01a1 ch\u1ebf h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo l\u01b0\u01a1ng \u0111\u1ec1u \u0111\u00e3 thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00e0ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1edbm, d\u01b0 \u0111\u1ecba \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh, \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 c\u00e0ng l\u1edbn, thay v\u00ec b\u1ecb \u0111\u1ed9ng x\u1eed l\u00fd khi c\u01a1 quan thu\u1ebf \u0111\u00e3 v\u00e0o cu\u1ed9c ki\u1ec3m tra. N\u1ebfu c\u00f4ng ty \u0111ang c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN &#8211; Master Accountant Network \u1eb5n s\u00e0ng r\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng v\u00e0 \u0111\u1ec1 xu\u1ea5t l\u1ed9 tr\u00ecnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <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_tu_van_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_can_tu_van_ke_toan_ngay_tu_dau_khong\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Vi\u1ec7c ch\u1ecdn \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ph\u1ea3i s\u1eeda ch\u1eefa s\u1ed1 li\u1ec7u h\u00e0ng lo\u1ea1t v\u1ec1 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_co_bao_gom_xu_ly_hoa_don_sai_sot_khong\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f3 bao g\u1ed3m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p y\u00eau c\u1ea7u nhi\u1ec1u nh\u1ea5t k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, do quy t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 so v\u1edbi tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_co_can_dich_vu_tu_van_rieng_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ri\u00eang kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean c\u00f3. Doanh nghi\u1ec7p FDI th\u01b0\u1eddng ph\u00e1t sinh th\u00eam y\u00eau c\u1ea7u b\u00e1o c\u00e1o v\u1edbi c\u00f4ng ty m\u1eb9, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu song song gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_ke_toan_co_co_dinh_khong\"><\/span><b>Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f3 c\u1ed1 \u0111\u1ecbnh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ed1 \u0111\u1ecbnh. Chi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c; doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o b\u1ea3ng gi\u00e1 chi ti\u1ebft theo t\u1eebng g\u00f3i d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_da_co_ke_toan_noi_bo_thi_co_can_them_tu_van_ke_toan_khong\"><\/span><b>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u00ec c\u00f3 c\u1ea7n th\u00eam t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eabn c\u1ea7n trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u1edbn nh\u01b0 hi\u1ec7n nay, v\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u1eadp nh\u1eadt v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng x\u1eed l\u00fd song song v\u1edbi c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng ng\u00e0y c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n l\u1ebb.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 d\u1ecbch v\u1ee5 &#8220;ch\u1eefa ch\u00e1y&#8221; khi s\u1ed5 s\u00e1ch r\u1ed1i, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t c\u1ea5u ph\u1ea7n b\u1eaft bu\u1ed9c trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, thay \u0111\u1ed5i g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 n\u1ec1n t\u1ea3ng ghi s\u1ed5, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 t\u1ef1 c\u1eadp nh\u1eadt kh\u1ed1i l\u01b0\u1ee3ng v\u0103n b\u1ea3n m\u1edbi n\u00e0y, m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng ty gi\u00e0u kinh nghi\u1ec7m l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt, v\u1eeba tr\u00e1nh nh\u1eefng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9962","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\/9962","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=9962"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9962\/revisions"}],"predecessor-version":[{"id":9966,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9962\/revisions\/9966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9963"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}