{"id":9998,"date":"2026-09-22T15:11:29","date_gmt":"2026-09-22T08:11:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9998"},"modified":"2026-09-22T15:11:29","modified_gmt":"2026-09-22T08:11:29","slug":"dich-vu-ke-toan-ho-kinh-doanh-ca-the","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i, tr\u00e1nh truy thu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c v\u1edbi h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh k\u1ec3 t\u1eeb khi c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf t\u1eeb ng\u00e0y 01\/01\/2026, thay b\u1eb1ng c\u01a1 ch\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee468\/2026\/ND-CP<\/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\/Doanh-nghiep\/Nghi-dinh-141-2026-ND-CP-sua-doi-Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-ho-ca-nhan-kinh-doanh-703882.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4141\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Ch\u1ee7 h\u1ed9 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p m\u1ed9t s\u1ed1 c\u1ed1 \u0111\u1ecbnh m\u1ed7i th\u00e1ng m\u00e0 ph\u1ea3i t\u1ef1 ghi ch\u00e9p doanh thu, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m doanh thu v\u00e0 ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. M\u1ed9t sai s\u00f3t nh\u1ecf trong kh\u00e2u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed9 kinh doanh b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i doanh thu, truy thu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i, gi\u00fap ch\u1ee7 h\u1ed9 ra quy\u1ebft \u0111\u1ecbnh thu\u00ea ngo\u00e0i \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/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\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Vi_sao_ho_kinh_doanh_ca_the_can_dich_vu_ke_toan_ho_kinh_doanh_ca_the_ngay_tu_nam_2026\" >V\u00ec sao h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ngay t\u1eeb 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\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Dich_vu_ke_toan_ho_kinh_doanh_ca_the_xu_ly_nhung_nghia_vu_phap_ly_nao\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 x\u1eed l\u00fd nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Bon_nhom_ho_kinh_doanh_va_nghia_vu_thue_tuong_ung\" >B\u1ed1n nh\u00f3m h\u1ed9 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Hoa_don_dien_tu_Nghia_vu_khong_the_bo_qua_tu_moc_doanh_thu_1_ty_dong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Ngh\u0129a v\u1ee5 kh\u00f4ng th\u1ec3 b\u1ecf qua t\u1eeb m\u1ed1c doanh thu 1 t\u1ef7 \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Pham_vi_cong_viec_cua_dich_vu_ke_toan_ho_kinh_doanh_ca_the_tron_goi\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i<\/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-ho-kinh-doanh-ca-the\/#Vi_sao_nen_chon_dich_vu_ke_toan_ho_kinh_doanh_ca_the_tai_MAN\" >V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Quy_trinh_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_ca_the\" >Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Chi_phi_dich_vu_ke_toan_ho_kinh_doanh_ca_the_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Rui_ro_khi_ho_kinh_doanh_tu_lam_ke_toan_khong_thue_dich_vu_chuyen_nghiep\" >R\u1ee7i ro khi h\u1ed9 kinh doanh t\u1ef1 l\u00e0m k\u1ebf to\u00e1n, kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh_ca_the\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='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-ho-kinh-doanh-ca-the\/#Ho_kinh_doanh_doanh_thu_duoi_1_ty_dongnam_co_can_dung_dich_vu_ke_toan_ho_kinh_doanh_ca_the_khong\" >H\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 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-ho-kinh-doanh-ca-the\/#Dich_vu_ke_toan_ho_kinh_doanh_ca_the_co_bao_gom_xuat_hoa_don_dien_tu_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 bao g\u1ed3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/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-ho-kinh-doanh-ca-the\/#Ho_kinh_doanh_nhom_2_nen_chon_phuong_phap_tinh_thue_theo_ty_le_doanh_thu_hay_theo_thu_nhap_thuc_te\" >H\u1ed9 kinh doanh nh\u00f3m 2 n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % doanh thu hay theo thu nh\u1eadp th\u1ef1c t\u1ebf?<\/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-ho-kinh-doanh-ca-the\/#Ke_khai_thue_ho_kinh_doanh_thuc_hien_theo_thang_hay_theo_quy\" >K\u00ea khai thu\u1ebf h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n theo th\u00e1ng hay theo qu\u00fd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-ho-kinh-doanh-ca-the\/#Khong_thue_dich_vu_ke_toan_ho_kinh_doanh_tu_ke_khai_sai_thi_bi_xu_ly_the_nao\" >Kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh t\u1ef1 k\u00ea khai sai th\u00ec b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_ca_the_can_dich_vu_ke_toan_ho_kinh_doanh_ca_the_ngay_tu_nam_2026\"><\/span><b>V\u00ec sao h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ngay t\u1eeb n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc n\u0103m 2026, ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n, ngh\u0129a l\u00e0 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c thu\u1ebf c\u1ed1 \u0111\u1ecbnh theo n\u0103m, ch\u1ee7 h\u1ed9 g\u1ea7n nh\u01b0 kh\u00f4ng c\u1ea7n s\u1ed5 s\u00e1ch. T\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf n\u00e0y ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n. Theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP ng\u00e0y 05\/3\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, to\u00e0n b\u1ed9 h\u1ed9 kinh doanh ph\u1ea3i chuy\u1ec3n sang c\u01a1 ch\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 29\/4\/2026, Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1 t\u1eeb 01\/01\/2026, trong \u0111\u00f3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu mi\u1ec5n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n t\u01b0 v\u1ea5n cho t\u1eebng kh\u00e1ch h\u00e0ng, c\u00f9ng m\u1ed9t h\u1ed9 kinh doanh nh\u01b0ng doanh thu 800 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m nay \u0111\u00e3 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, trong khi tr\u01b0\u1edbc \u0111\u00f3 v\u1eabn ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u00e1p l\u1ef1c khi\u1ebfn vi\u1ec7c t\u1ef1 l\u00e0m k\u1ebf to\u00e1n tr\u1edf n\u00ean r\u1ee7i ro v\u1edbi ph\u1ea7n l\u1edbn ch\u1ee7 h\u1ed9:<\/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, ngh\u0129a v\u1ee5 ghi ch\u00e9p v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u00e1t sinh song song v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1eb1ng ng\u00e0y: Ch\u1ee7 h\u1ed9 v\u1eeba b\u00e1n h\u00e0ng, v\u1eeba ph\u1ea3i theo d\u00f5i doanh thu theo \u0111\u00fang m\u1eabu s\u1ed5 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, vi\u1ec7c l\u1ef1a ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n m\u1ee9c \u0111\u00e1ng l\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng: Nhi\u1ec1u h\u1ed9 kinh doanh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai theo thu nh\u1eadp th\u1ef1c t\u1ebf (doanh thu tr\u1eeb chi ph\u00ed) nh\u01b0ng v\u1eabn t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, d\u1eabn \u0111\u1ebfn n\u1ed9p th\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c truy\u1ec1n tr\u1ef1c ti\u1ebfp v\u1ec1 c\u01a1 quan thu\u1ebf theo th\u1eddi gian th\u1ef1c, ngh\u0129a l\u00e0 m\u1ecdi sai l\u1ec7ch gi\u1eefa doanh thu th\u1ef1c t\u1ebf v\u00e0 doanh thu k\u00ea khai \u0111\u1ec1u d\u1ec5 b\u1ecb \u0111\u1ed1i chi\u1ebfu, ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 chuy\u00ean nghi\u1ec7p kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ec3 h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt v\u00e0 kh\u00f4ng n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_ho_kinh_doanh_ca_the_xu_ly_nhung_nghia_vu_phap_ly_nao\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 x\u1eed l\u00fd nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10001\" aria-describedby=\"caption-attachment-10001\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10001\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 x\u1eed l\u00fd nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-ca-the-xu-ly-nhung-nghia-vu-phap-ly-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10001\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 x\u1eed l\u00fd nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mu\u1ed1n \u0111\u00e1nh gi\u00e1 m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 l\u00e0m \u0111\u00fang hay kh\u00f4ng, ch\u1ee7 h\u1ed9 c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c khung ngh\u0129a v\u1ee5 m\u00e0 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1eb7t ra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bon_nhom_ho_kinh_doanh_va_nghia_vu_thue_tuong_ung\"><\/span><b>B\u1ed1n nh\u00f3m h\u1ed9 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP), h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n theo m\u1ee9c doanh thu n\u0103m, m\u1ed7i nh\u00f3m g\u1eafn v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai kh\u00e1c nhau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u9593\u53ce\u76ca<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 TNCN<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ghi ch\u00e9p doanh thu b\u1eb1ng s\u1ed5 theo d\u00f5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ean 1 t\u1ef7 \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eb7c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu; \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n chuy\u1ec3n sang t\u00ednh theo thu nh\u1eadp th\u1ef1c t\u1ebf (doanh thu tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd) n\u1ebfu \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1ed1i thi\u1ec3u 02 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c t\u00ednh theo thu nh\u1eadp th\u1ef1c t\u1ebf: Thu nh\u1eadp th\u1ef1c t\u1ebf = (doanh thu &#8211; chi ph\u00ed h\u1ee3p l\u00fd) x thu\u1ebf su\u1ea5t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t: Vi\u1ec7c h\u1ed9 kinh doanh ch\u1ecdn &#8220;m\u1eb7c \u0111\u1ecbnh&#8221; hay &#8220;t\u1ef1 nguy\u1ec7n&#8221; \u1edf nh\u00f3m 2 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 m\u1ea3ng c\u00f4ng vi\u1ec7c t\u01b0 v\u1ea5n m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n th\u1ef1c hi\u1ec7n, ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi t\u00ednh l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_Nghia_vu_khong_the_bo_qua_tu_moc_doanh_thu_1_ty_dong\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Ngh\u0129a v\u1ee5 kh\u00f4ng th\u1ec3 b\u1ecf qua t\u1eeb m\u1ed1c doanh thu 1 t\u1ef7 \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i), h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i truy\u1ec1n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi m\u1ed1c n\u00e0y, h\u1ed9 kinh doanh kh\u00f4ng b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0ng v\u1eabn ph\u1ea3i ghi ch\u00e9p doanh thu \u0111\u1ea7y \u0111\u1ee7 theo m\u1eabu s\u1ed5 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u1ecbnh k\u1ef3 c\u0169ng thay \u0111\u1ed5i theo nh\u00f3m, h\u1ed9 kinh doanh nh\u00f3m doanh thu l\u1edbn chuy\u1ec3n t\u1eeb k\u00ea khai theo qu\u00fd sang k\u00ea khai theo th\u00e1ng, \u0111i k\u00e8m quy\u1ebft to\u00e1n n\u0103m theo m\u1eabu t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 18\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n vi\u1ec7c d\u1ec5 tr\u1ec5 h\u1ea1n, d\u1ec5 sai s\u1ed1 nh\u1ea5t n\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_dich_vu_ke_toan_ho_kinh_doanh_ca_the_tron_goi\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10000\" aria-describedby=\"caption-attachment-10000\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10000\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-ho-kinh-doanh-ca-the-tron-goi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10000\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i \u0111\u00fang ngh\u0129a c\u1ea7n \u0111\u1ea3m nhi\u1ec7m li\u00ean t\u1ee5c c\u00e1c \u0111\u1ea7u vi\u1ec7c sau, kh\u00f4ng t\u00e1ch r\u1eddi t\u1eebng ph\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m doanh thu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ngay t\u1eeb \u0111\u1ea7u ho\u1eb7c ngay khi h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp, t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n c\u00f3 l\u1ee3i gi\u1eefa t\u00ednh theo t\u1ef7 l\u1ec7 % doanh thu v\u00e0 t\u00ednh theo thu nh\u1eadp th\u1ef1c t\u1ebf.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh (s\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; s\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed; s\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a) l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u0103ng k\u00fd v\u00e0 v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u1edbp v\u1edbi doanh thu k\u00ea khai.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u1ecbnh k\u1ef3 (th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y nh\u00f3m) v\u00e0 quy\u1ebft to\u00e1n n\u0103m, \u0111\u00fang bi\u1ec3u m\u1eabu, \u0111\u00fang th\u1eddi h\u1ea1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">R\u00e0 so\u00e1t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi h\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo thu nh\u1eadp th\u1ef1c t\u1ebf, \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Theo d\u00f5i ng\u01b0\u1ee1ng doanh thu theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 c\u1ea3nh b\u00e1o s\u1edbm khi h\u1ed9 kinh doanh s\u1eafp v\u01b0\u1ee3t m\u1ed1c 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c 3 t\u1ef7 \u0111\u1ed3ng, tr\u00e1nh b\u1ecb truy thu do chuy\u1ec3n nh\u00f3m m\u00e0 kh\u00f4ng k\u00ea khai k\u1ecbp th\u1eddi.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ho\u1eb7c thanh tra, ki\u1ec3m tra.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng h\u1ed9 kinh doanh \u0111ang c\u00e2n nh\u1eafc m\u1edf r\u1ed9ng quy m\u00f4, chuy\u1ec3n \u0111\u1ed5i l\u00ean lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ph\u1ea1m vi t\u01b0 v\u1ea5n c\u00f2n c\u1ea7n m\u1edf r\u1ed9ng sang <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ed5ng th\u1ec3 v\u1ec1 m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh <\/span><span style=\"font-weight: 400;\">\u0111\u1ec3 l\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i ph\u00f9 h\u1ee3p, t\u1eadn d\u1ee5ng \u0111\u00fang c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi-gia-re\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_ke_toan_ho_kinh_doanh_ca_the_tai_MAN\"><\/span><b>V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd cho h\u1ed9 kinh doanh \u0111\u00e3 thay \u0111\u1ed5i c\u0103n b\u1ea3n ch\u1ec9 trong v\u00f2ng ch\u01b0a \u0111\u1ea7y m\u1ed9t n\u0103m, t\u1eeb thu\u1ebf kho\u00e1n sang t\u1ef1 k\u00ea khai, t\u1eeb ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 500 tri\u1ec7u l\u00ean 1 t\u1ef7 \u0111\u1ed3ng. M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u00e1ng tin c\u1eady ph\u1ea3i c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i n\u00e0y v\u00e0 chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 cho t\u1eebng h\u1ed3 s\u01a1, thay v\u00ec \u00e1p d\u1ee5ng m\u00e1y m\u00f3c quy \u0111\u1ecbnh c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\"> cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn theo t\u1eebng nh\u00f3m doanh thu, \u0111\u1ea3m b\u1ea3o h\u1ed9 kinh doanh kh\u00f4ng n\u1ed9p th\u1eeba thu\u1ebf do ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1ed3ng th\u1eddi kh\u00f4ng b\u1ecb truy thu do b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay k\u00ea khai tr\u1ec5 h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 kh\u1ed1i doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u00ean c\u00f3 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh xuy\u00ean su\u1ed1t h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n, k\u1ec3 c\u1ea3 khi c\u1ea7n chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_ca_the\"><\/span><b>Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ban \u0111\u1ea7u<\/b><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1, doanh thu d\u1ef1 ki\u1ebfn, nh\u00f3m \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2 &#8211; T\u01b0 v\u1ea5n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1ed1i \u01b0u<\/b><span style=\"font-weight: 400;\">: So s\u00e1nh ph\u01b0\u01a1ng \u00e1n t\u1ef7 l\u1ec7 % tr\u00ean doanh thu v\u00e0 ph\u01b0\u01a1ng \u00e1n thu nh\u1eadp th\u1ef1c t\u1ebf, khuy\u1ebfn ngh\u1ecb l\u1ef1a ch\u1ecdn c\u00f3 l\u1ee3i v\u00e0 ph\u00f9 h\u1ee3p n\u0103ng l\u1ef1c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u1ee7a h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tri\u1ec3n khai s\u1ed5 s\u00e1ch v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">: Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ghi ch\u00e9p, k\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng theo m\u1ed1c doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n \u0111\u00fang l\u1ecbch th\u00e1ng ho\u1eb7c qu\u00fd theo nh\u00f3m, \u0111\u1ea3m b\u1ea3o kh\u00f4ng ph\u00e1t sinh ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft to\u00e1n n\u0103m v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ea3 n\u0103m, \u0111\u1ed1i chi\u1ebfu, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi quy tr\u00ecnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 MAN \u0111ang tri\u1ec3n khai cho kh\u1ed1i doanh nghi\u1ec7p, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u m\u1eabu v\u00e0 m\u1ed1c doanh thu cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 h\u1ed9 kinh doanh c\u00e1 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_ho_kinh_doanh_ca_the_duoc_tinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo nh\u00f3m doanh thu v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh m\u1ed7i th\u00e1ng. H\u1ed9 kinh doanh nh\u00f3m 1 (doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng) c\u00f3 m\u1ee9c ph\u00ed th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi nh\u00f3m 3, nh\u00f3m 4 do kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u00ea khai v\u00e0 ch\u1ee9ng t\u1eeb \u00edt h\u01a1n. Ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 th\u1ec3 tham kh\u1ea3o bi\u1ec3u ph\u00ed chi ti\u1ebft t\u1ea1i b\u1ea3ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/gia-dich-vu-ke-toan-tron-goi\/\">gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN \u0111\u1ec3 so s\u00e1nh tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed \u1ea9n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_ho_kinh_doanh_tu_lam_ke_toan_khong_thue_dich_vu_chuyen_nghiep\"><\/span><b>R\u1ee7i ro khi h\u1ed9 kinh doanh t\u1ef1 l\u00e0m k\u1ebf to\u00e1n, kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt ch\u1ee7 h\u1ed9 kinh doanh v\u1eabn cho r\u1eb1ng quy m\u00f4 nh\u1ecf th\u00ec t\u1ef1 k\u00ea khai \u0111\u01b0\u1ee3c. Th\u1ef1c t\u1ebf ph\u00e1t sinh ba nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn t\u1eeb khi c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n b\u1ecb b\u00e3i b\u1ecf:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t, ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf khi\u1ebfn n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu.<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh nh\u00f3m 2 m\u1eb7c \u0111\u1ecbnh t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu d\u00f9 c\u00f3 \u0111\u1ee7 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp th\u1ef1c t\u1ebf c\u00f3 l\u1ee3i h\u01a1n, nh\u01b0ng b\u1ecf l\u1ee1 c\u01a1 h\u1ed9i v\u00ec kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Hai, kh\u00f4ng theo d\u00f5i s\u00e1t ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 chuy\u1ec3n nh\u00f3m k\u1ecbp th\u1eddi.<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh v\u01b0\u1ee3t m\u1ed1c 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c 3 t\u1ef7 \u0111\u1ed3ng trong n\u0103m nh\u01b0ng v\u1eabn k\u00ea khai theo nh\u00f3m c\u0169, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ba, thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/b><span style=\"font-weight: 400;\"> Khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e0i b\u1ea3n, ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i s\u1ebd l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng r\u1ee7i ro n\u00e0y l\u00e0 l\u00fd do ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb nh\u00f3m 2 tr\u1edf l\u00ean l\u1ef1a ch\u1ecdn thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 thay v\u00ec t\u1ef1 \u0111\u1ea3m nhi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh c\u00f3 k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng nhi\u1ec1u \u0111i\u1ec3m b\u00e1n ho\u1eb7c chu\u1ea9n b\u1ecb chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh s\u1edbm c\u00f9ng \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay t\u1eeb giai \u0111o\u1ea1n h\u1ed9 kinh doanh s\u1ebd gi\u00fap vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh di\u1ec5n ra li\u1ec1n m\u1ea1ch, kh\u00f4ng gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 thu\u1ebf.<\/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 khi Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kh\u00f4ng c\u00f2n v\u1eadn h\u00e0nh theo c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n quen thu\u1ed9c m\u00e0 ph\u1ea3i t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi t\u1eebng con s\u1ed1 doanh thu, chi ph\u00ed. Ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng m\u1edf ra d\u01b0 \u0111\u1ecba cho h\u1ed9 kinh doanh nh\u1ecf nh\u01b0ng \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho nh\u00f3m doanh thu l\u1edbn h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 tr\u1ecdn g\u00f3i gi\u00fap ch\u1ee7 h\u1ed9 t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, trong khi ph\u1ea7n ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, t\u1eeb ph\u00e2n nh\u00f3m doanh thu, ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, \u0111\u1ebfn k\u00ea khai v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang h\u1ea1n, \u0111\u00fang lu\u1eadt. N\u1ebfu h\u1ed9 kinh doanh c\u1ee7a anh\/ch\u1ecb \u0111ang ph\u00e2n v\u00e2n gi\u1eefa t\u1ef1 l\u00e0m v\u00e0 thu\u00ea ngo\u00e0i, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 mi\u1ec5n ph\u00ed v\u00e0 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u tr\u01b0\u1edbc k\u1ef3 k\u00ea khai g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh_ca_the\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_doanh_thu_duoi_1_ty_dongnam_co_can_dung_dich_vu_ke_toan_ho_kinh_doanh_ca_the_khong\"><\/span><b>H\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 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 thu\u00ea d\u1ecbch v\u1ee5 v\u00ec nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT v\u00e0 TNCN, ch\u1ec9 c\u1ea7n ghi ch\u00e9p doanh thu b\u1eb1ng s\u1ed5 theo d\u00f5i. Tuy nhi\u00ean n\u00ean \u0111\u1ec3 chuy\u00ean gia r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 nh\u1eb1m ph\u00e1t hi\u1ec7n s\u1edbm th\u1eddi \u0111i\u1ec3m doanh thu ti\u1ec7m c\u1eadn ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 chu\u1ea9n b\u1ecb chuy\u1ec3n nh\u00f3m k\u1ecbp th\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_ho_kinh_doanh_ca_the_co_bao_gom_xuat_hoa_don_dien_tu_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 bao g\u1ed3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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 ph\u1ea7n vi\u1ec7c b\u1eaft bu\u1ed9c v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i), g\u1ed3m thi\u1ebft l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_nhom_2_nen_chon_phuong_phap_tinh_thue_theo_ty_le_doanh_thu_hay_theo_thu_nhap_thuc_te\"><\/span><b>H\u1ed9 kinh doanh nh\u00f3m 2 n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % doanh thu hay theo thu nh\u1eadp th\u1ef1c t\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y c\u01a1 c\u1ea5u chi ph\u00ed th\u1ef1c t\u1ebf. N\u1ebfu chi ph\u00ed h\u1ee3p l\u00fd c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong doanh thu, ph\u01b0\u01a1ng \u00e1n t\u00ednh theo thu nh\u1eadp th\u1ef1c t\u1ebf th\u01b0\u1eddng c\u00f3 l\u1ee3i h\u01a1n nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1ed1i thi\u1ec3u 02 n\u0103m li\u00ean t\u1ee5c sau khi \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_ho_kinh_doanh_thuc_hien_theo_thang_hay_theo_quy\"><\/span><b>K\u00ea khai thu\u1ebf h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n theo th\u00e1ng hay theo qu\u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y nh\u00f3m doanh thu: h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn chuy\u1ec3n sang k\u00ea khai theo th\u00e1ng, c\u00e1c nh\u00f3m c\u00f2n l\u1ea1i \u00e1p d\u1ee5ng chu k\u1ef3 theo quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, k\u00e8m quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_thue_dich_vu_ke_toan_ho_kinh_doanh_tu_ke_khai_sai_thi_bi_xu_ly_the_nao\"><\/span><b>Kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh t\u1ef1 k\u00ea khai sai th\u00ec b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu b\u1ecb \u0111\u1ed1i chi\u1ebfu qua d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i, truy thu s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c v\u1edbi h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh k\u1ec3 t\u1eeb khi c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf t\u1eeb ng\u00e0y 01\/01\/2026, thay b\u1eb1ng c\u01a1 ch\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p theo Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP. Ch\u1ee7 h\u1ed9 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p m\u1ed9t s\u1ed1 c\u1ed1 \u0111\u1ecbnh m\u1ed7i th\u00e1ng m\u00e0 ph\u1ea3i t\u1ef1 ghi ch\u00e9p doanh thu, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m doanh thu v\u00e0 ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. M\u1ed9t sai s\u00f3t nh\u1ecf trong kh\u00e2u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed9 kinh doanh b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i doanh thu, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9998","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\/9998","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=9998"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9998\/revisions"}],"predecessor-version":[{"id":10002,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9998\/revisions\/10002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9999"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}