{"id":7022,"date":"2025-12-19T01:49:01","date_gmt":"2025-12-19T08:49:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7022"},"modified":"2025-12-30T20:03:45","modified_gmt":"2025-12-31T03:03:45","slug":"ke-toan-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/","title":{"rendered":"2026\ub144\uc5d0 \uac1c\uc815\ud574\uc57c \ud560 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \ubc0f \uaddc\uc815"},"content":{"rendered":"<p>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub294 \uc7ac\ubb34 \uad00\ub9ac\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70, \uae30\uc5c5\uc774 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \ub9ce\uc740 LLC\uac00 \uc138\ubb34 \ub2f9\uad6d\uacfc \ubb38\uc81c\ub97c \uacaa\ub294 \uc774\uc720\ub294 \uc0ac\uae30 \ub54c\ubb38\uc774 \uc544\ub2c8\ub77c, \uc8fc\ub85c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uac1c\uc778 \uc0ac\uc5c5\uc790 \uac00\uad6c\uc758 \uc0ac\uace0\ubc29\uc2dd\uc5d0 \ub9de\ucdb0 \uc6b4\uc601\ub418\uc5c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. 99\/2025\/TT-BTC \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c, \ud604\ub300 \ud68c\uacc4\ub294 \uc0c8\ub85c\uc6b4 \uc2dc\ub300\uc5d0 \ubc1c\ub9de\ucdb0 \uc218\uae30 \uc7a5\ubd80 \uae30\ub85d\uc5d0\uc11c \ud22c\uba85\ud55c \ub514\uc9c0\ud138 \ub370\uc774\ud130 \uad00\ub9ac\ub85c \uc804\ud658\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Tong_quan_ve_cong_tac_ke_toan_trong_loai_hinh_cong_ty_TNHH\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2e4\ubb34 \uac1c\uc694.<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Dac_diem_rieng_biet_cua_ke_toan_cong_ty_TNHH_mot_thanh_vien_va_hai_thanh_vien_tro_len\" >\uad6c\uc131\uc6d0\uc774 \ud55c \uba85\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc640 \uad6c\uc131\uc6d0\uc774 \ub450 \uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc758 \ucc28\uc774\uc810.<\/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\/ko\/ke-toan-cong-ty-tnhh\/#So_do_bo_may_ke_toan_cong_ty_TNHH_theo_quy_mo_va_mo_hinh_quan_tri\" >\uaddc\ubaa8 \ubc0f \uacbd\uc601 \ubaa8\ub378\uc5d0 \ub530\ub978 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\uc758 \uc870\uc9c1\ub3c4.<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Checklist_thiet_lap_he_thong_ke_toan_va_mo_so_cho_cong_ty_moi_thanh_lap\" >\uc2e0\uc124 \ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\ucd95 \ubc0f \uc7a5\ubd80 \uac1c\uc124\uc744 \uc704\ud55c \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/#Cac_thu_tuc_thue_quan_trong_ke_toan_cong_ty_TNHH_can_thuc_hien\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4\uc0ac\uac00 \ub530\ub77c\uc57c \ud560 \uc911\uc694\ud55c \uc138\ubb34 \uc808\ucc28.<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Che_do_ke_toan_va_khung_phap_ly_ap_dung_trong_nam_2025\" >2025\ub144\uc5d0 \uc801\uc6a9\ub420 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \ubc95\uc801 \uccb4\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/#Rui_ro_sai_pham_thuong_gap_va_giai_phap_kiem_soat_tai_chinh\" >\uc7ac\ubb34 \ubd80\uc815\ud589\uc704\uc758 \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c\uc640 \uc7ac\ubb34 \ud1b5\uc81c\ub97c \uc704\ud55c \ud574\uacb0\ucc45.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/#Xu_huong_su_dung_dich_vu_ke_toan_tai_cac_thanh_pho_lon\" >\uc8fc\uc694 \ub3c4\uc2dc\ubcc4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc774\uc6a9 \ub3d9\ud5a5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/#Nhung_cau_hoi_thuong_gap_ve_ke_toan_doanh_nghiep_TNHH\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/ke-toan-cong-ty-tnhh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-tnhh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_cong_tac_ke_toan_trong_loai_hinh_cong_ty_TNHH\"><\/span>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2e4\ubb34 \uac1c\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub294 \ub9e4\uc6b0 \uc804\ub7b5\uc801\uc774\uba70, \uc18c\uc720\uc8fc\uac00 \ubc95\uc801 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \uc0ac\uc5c5 \uc131\uacfc\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uce21\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\ud615\uc758 \ud68c\uc0ac\uc758 \ud575\uc2ec\uc801\uc778 \ubc95\uc801 \ud2b9\uc9d5\uc740 \uc18c\uc720\uc8fc\uc640 \ud68c\uc0ac \ubc95\uc778 \uac04\uc758 \uc790\uc0b0 \ub3c5\ub9bd\uc131\uc785\ub2c8\ub2e4. \uad6c\uc131\uc6d0\uc740 \uc790\uc2e0\uc774 \ucd9c\uc790\ud55c \uc790\ubcf8\uae08 \ubc94\uc704 \ub0b4\uc5d0\uc11c\ub9cc \ud68c\uc0ac\uc758 \ubd80\ucc44 \ubc0f \uc7ac\uc815\uc801 \uc758\ubb34\uc5d0 \ub300\ud574 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/p>\n<p>\ud558\uc9c0\ub9cc \ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc0ac\uc5c5 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6b0\ub824\uc2a4\ub7ec\uc6b4 \uc7ac\uc815\uc801 \ud5c8\uc810\uc774 \uc885\uc885 \ub4dc\ub7ec\ub0a9\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uc0ac \uc18c\uc720\uc8fc\uac00 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \ud68c\uc0ac \uacc4\uc88c\uc5d0\uc11c \uc790\uae08\uc744 \uc784\uc758\ub85c \uc778\ucd9c\ud558\ub294 \uad00\ud589\uc740 \uc138\uae08 \uc815\uc0b0 \uc2dc \uc815\ub2f9\ud55c \ube44\uc6a9\uc744 \uc785\uc99d\ud558\ub294 \ub370 \uc2ec\uac01\ud55c \uc5b4\ub824\uc6c0\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4.<\/li>\n<li>\uac00\uc815 \uc0dd\ud65c\ube44\uc640 \uc0ac\uc5c5 \uc0dd\uc0b0\ube44\ub97c \ud63c\ub3d9\ud558\uba74 \uc774\ub7ec\ud55c \ubaa8\ub4e0 \ube44\uc6a9\uc774 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc544 \uc18c\uae09 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\uc640 \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\ubb34 \uad00\ub9ac\uc640 \uae30\uc5c5 \uc6b4\uc601\uc744 \uba85\ud655\ud558\uac8c \ubd84\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \uc7ac\ubb34 \ubcf4\uace0\uac00 \ubd80\uc815\ud655\ud574\uc838 \uae30\uc5c5\uc758 \uc9c4\uc815\ud55c \uac74\uc804\uc131\uc744 \ubc18\uc601\ud558\uc9c0 \ubabb\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uac70\ub798 \uae30\ub85d \ubc29\uc2dd\uc744 \ubcc0\uacbd\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc804\uccb4 \uc7ac\ubb34 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \ub354\uc6b1 \ub514\uc9c0\ud138\ud654\ud558\uace0 \uc2e4\uc2dc\uac04 \ub370\uc774\ud130\uc5d0 \uae30\ubc18\ud558\ub3c4\ub85d \uc7ac\uad6c\uc131\ud558\ub3c4\ub85d \uac15\uc81c\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dac_diem_rieng_biet_cua_ke_toan_cong_ty_TNHH_mot_thanh_vien_va_hai_thanh_vien_tro_len\"><\/span>\uad6c\uc131\uc6d0\uc774 \ud55c \uba85\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc640 \uad6c\uc131\uc6d0\uc774 \ub450 \uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc758 \ucc28\uc774\uc810.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7024\" aria-describedby=\"caption-attachment-7024\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7024\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len.jpg\" alt=\"\u0110a\u0323\u0306c \u0111ie\u0302\u0309m rie\u0302ng bie\u0323\u0302t cu\u0309a ke\u0302\u0301 toa\u0301n co\u0302ng ty TNHH mo\u0323\u0302t tha\u0300nh vie\u0302n va\u0300 hai tha\u0300nh vie\u0302n tro\u031b\u0309 le\u0302n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-rieng-biet-cua-ke-toan-cong-ty-TNHH-mot-thanh-vien-va-hai-thanh-vien-tro-len-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7024\" class=\"wp-caption-text\">\uad6c\uc131\uc6d0\uc774 \ud55c \uba85\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc640 \uad6c\uc131\uc6d0\uc774 \ub450 \uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc758 \ucc28\uc774\uc810.<\/figcaption><\/figure>\n<p>\uc720\ud55c\ucc45\uc784\uc774\ub77c\ub294 \ub3d9\uc77c\ud55c \uc131\uaca9\uc744 \uacf5\uc720\ud558\uc9c0\ub9cc, \uac01 \uc18c\uc720 \ud615\ud0dc\ub294 \uae30\uc5c5\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \uc11c\ub85c \ub2e4\ub978 \ud68c\uacc4 \ubc0f \uad00\ub9ac \uae30\ubc95\uc744 \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/p>\n<p>1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uac83\uc740 \uc18c\uc720\uc8fc\uc758 \uc9c0\ucd9c \ud55c\ub3c4\ub97c \uc124\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud68c\uacc4\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \uc720\ud6a8\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc9c0\ucd9c\ud55c \ube44\uc6a9\uc740 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\uace0 \ubd84\ub958\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ub2e8\ub3c5 \uc18c\uc720\uc8fc\uac00 \ubcc0\uacbd\ub418\uac70\ub098 \uc790\ubcf8\uc758 \uc77c\ubd80\uac00 \uc678\ubd80 \ub2f9\uc0ac\uc790\uc5d0\uac8c \uc774\uc804\ub418\ub294 \uacbd\uc6b0, \ub4f1\ub85d \uc790\ubcf8\uae08 \ubc0f \uc790\ubcf8 \uc789\uc5ec\uae08\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uad6c\uc131\uc6d0\uc774 2\uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4\ub294 \uad6c\uc131\uc6d0\ub4e4\uc758 \uc774\ud574\uad00\uacc4\ub97c \uade0\ud615 \uc788\uac8c \uc870\uc815\ud574\uc57c \ud558\ubbc0\ub85c \uc5c5\ubb34\uac00 \ub354\uc6b1 \ubcf5\uc7a1\ud574\uc9c0\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \uc5c5\ubb34\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uc6d0 \uba85\ubd80\ub97c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud558\uace0, \uac01 \ud68c\uc6d0\uc774 \uae30\uc5ec\ud55c \uae30\uac04\uacfc \uae08\uc561\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uc5ec \uc774\ub97c \ud61c\ud0dd \ubc30\ubd84\uc758 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc138\ud6c4\uc774\uc775 \ubc30\ubd84 \ubc0f \uc790\uae08 \ubc30\ubd84\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc774\uc0ac\ud68c \ud68c\uc758\ub85d\uc744 \uae30\uc900\uc73c\ub85c \ud558\uba70, 2020\ub144 \uae30\uc5c5\ubc95 \uc81c47\uc870\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc5ec \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_do_bo_may_ke_toan_cong_ty_TNHH_theo_quy_mo_va_mo_hinh_quan_tri\"><\/span>\uaddc\ubaa8 \ubc0f \uacbd\uc601 \ubaa8\ub378\uc5d0 \ub530\ub978 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\uc758 \uc870\uc9c1\ub3c4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uacfc\ud559\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uba74 \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uac10\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uac15\ub825\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac\ub294 \uaddc\ubaa8\uc640 \uacbd\uc601 \uc804\ub7b5\uc5d0 \ub530\ub77c \ubcf8\uc0ac\uc5d0 \uc911\uc559 \uc9d1\uc911\uc2dd \ubaa8\ub378\uc744 \uc120\ud0dd\ud558\uac70\ub098 \uc9c0\uc810\uc5d0 \ubd84\uc0b0\ub41c \ubaa8\ub378\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc911\uc559 \uc9d1\uc911\uc2dd \ubaa8\ub378\uc740 \uc911\uc18c\uae30\uc5c5(SME)\uc774 \ub370\uc774\ud130\ub97c \uade0\uc77c\ud558\uac8c \uad00\ub9ac\ud558\ub294 \ub370 \ucd5c\uc801\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4. \ubc18\uba74 \ubd84\uc0b0\ud615 \ubaa8\ub378\uc740 \uc5ec\ub7ec \uc0ac\uc5c5\uc7a5\uc744 \ubcf4\uc720\ud55c \uae30\uc5c5\uc774 \uac01 \uc0ac\uc5c5\uc7a5\uc758 \uc131\uacfc\ub97c \ub354\uc6b1 \uc0c1\uc138\ud558\uac8c \ucd94\uc801\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c\uc740 \uae30\uc5c5 \ubc1c\uc804 \ub2e8\uacc4\ubcc4\ub85c \uc801\ud569\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\uc870\uc5d0 \ub300\ud55c \ubd84\uc11d\uc785\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\uc0ac\uc5c5 \uaddc\ubaa8<\/th>\n<th style=\"text-align: center;\">\uc81c\uc548\ub41c \uc778\uc801 \uc790\uc6d0 \ubaa8\ub378<\/th>\n<th style=\"text-align: center;\">\uacbd\uc601\uc9c4\uc774 \uac00\uc838\ub2e4\uc8fc\ub294 \uac00\uce58<\/th>\n<\/tr>\n<tr>\n<td>\uc9c1\uc6d0 \uc218 10\uba85 \ubbf8\ub9cc<\/td>\n<td>\ub2e4\uc7ac\ub2e4\ub2a5\ud55c \uc9c1\uc6d0 \ub610\ub294 \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4.<\/td>\n<td>\ucd5c\uc18c\ud55c\uc758 \ube44\uc6a9\uc73c\ub85c \uae30\ubcf8\uc801\uc778 \uc138\uae08 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>10\uba85\uc5d0\uc11c 50\uba85 \uc0ac\uc774\uc758 \uc9c1\uc6d0<\/td>\n<td>\uc218\uc11d \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2~3\uba85\uc758 \ud68c\uacc4 \uc9c1\uc6d0\uacfc \ud568\uaed8 \ud68c\uc0ac\ub97c \uc6b4\uc601\ud569\ub2c8\ub2e4.<\/td>\n<td>\uc7ac\uace0, \ub9e4\uc785\ucc44\ubb34 \ubc0f \ud604\uae08 \uad00\ub9ac \uae30\ub2a5 \uac04\uc758 \uc0c1\ud638 \uac80\uc99d \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>50\uba85 \uc774\uc0c1\uc758 \uc9c1\uc6d0<\/td>\n<td>\uc644\ubcbd\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \ub0b4\ubd80 \ud1b5\uc81c \ubd80\uc11c\ub97c \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<td>\ud22c\uc790 \uacb0\uc815\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud55c \uc2ec\uce35\uc801\uc778 \ubd84\uc11d \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uae30\uc5c5 \uaddc\ubaa8\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uae30\uc5c5\uc740 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \uba85\uc2dc\ub41c \uc804\ubb38 \uae30\uc900\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_thiet_lap_he_thong_ke_toan_va_mo_so_cho_cong_ty_moi_thanh_lap\"><\/span>\uc2e0\uc124 \ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\ucd95 \ubc0f \uc7a5\ubd80 \uac1c\uc124\uc744 \uc704\ud55c \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud68c\uacc4 \uc7a5\ubd80 \uad6c\ucd95\uc758 \uccab \ub2e8\uacc4\ub294 \uae30\uc5c5\uc758 \uc7a5\uae30\uc801\uc778 \uc7ac\uc815 \uc548\uc815\uc131\uc744 \uacb0\uc815\uc9d3\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud0c4\ud0c4\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uadc0\uc0ac\uc758 \uc0c1\ud669\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \ud68c\uacc4 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624. \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0 \ud68c\ub78c 133\/2016\/TT-BTC\ub97c, \ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uccab \ubc88\uc9f8 \ud68c\uacc4 \uae30\uac04\ubd80\ud130 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \ubc29\ubc95\uacfc \uace0\uc815 \uc790\uc0b0 \uac10\uac00\uc0c1\uac01 \ubc29\ubc95\uc744 \ub4f1\ub85d\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc2e0\uc18d\ud55c \ub370\uc774\ud130 \uac80\uc0c9\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ud50c\ub7ab\ud3fc\uc5d0 \uc6d0\uc7a5, \ubcf4\uc870 \uc6d0\uc7a5 \ubc0f \uc77c\ubc18 \ud68c\uacc4 \uc7a5\ubd80 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>2025\ub144 \ub514\uc9c0\ud138 \ud45c\uc900\uc5d0 \ub530\ub77c \ub514\uc9c0\ud138 \uc11c\uba85 \ub4f1\ub85d\uc744 \uc644\ub8cc\ud558\uace0 \uc804\uc790 \ubb38\uc11c \uc800\uc7a5 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<p>\uc0ac\uc5c5 \ucd08\uae30\ubd80\ud130 \ud68c\uacc4 \uacc4\uc815 \uccb4\uacc4\ub97c \ud45c\uc900\ud654\ud558\uba74 \uae30\uc5c5\uc740 \ub098\uc911\uc5d0 \ubcf5\uc7a1\ud558\uace0 \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4dc\ub294 \uc18c\uae09 \uc870\uc815 \uc791\uc5c5\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thu_tuc_thue_quan_trong_ke_toan_cong_ty_TNHH_can_thuc_hien\"><\/span>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4\uc0ac\uac00 \ub530\ub77c\uc57c \ud560 \uc911\uc694\ud55c \uc138\ubb34 \uc808\ucc28.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7023\" aria-describedby=\"caption-attachment-7023\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7023\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien.jpg\" alt=\"Ca\u0301c thu\u0309 tu\u0323c thue\u0302\u0301 quan tro\u0323ng ke\u0302\u0301 toa\u0301n co\u0302ng ty TNHH ca\u0302\u0300n thu\u031b\u0323c hie\u0323\u0302n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thu-tuc-thue-quan-trong-ke-toan-cong-ty-TNHH-can-thuc-hien-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7023\" class=\"wp-caption-text\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4\uc0ac\uac00 \ub530\ub77c\uc57c \ud560 \uc911\uc694\ud55c \uc138\ubb34 \uc808\ucc28.<\/figcaption><\/figure>\n<p>\uc138\ubb34 \uc808\ucc28\ub294 \ubc18\ub4dc\uc2dc \uc9c0\ucf1c\uc57c \ud560 \uae30\ud55c\uc774 \uc788\ub294 \uc758\ubb34\uc801\uc778 \uc5c5\ubb34\uc785\ub2c8\ub2e4. \uc138\ubb34 \uc808\ucc28\ub97c \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \ud604\uae08 \ud750\ub984\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \uc6b0\uc120\uc801\uc73c\ub85c \uc218\ud589\ud574\uc57c \ud560 \uacfc\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624. \ucc38\uace0\ub85c, \ubc95\ub839 22\/2020\/ND-CP\uc5d0 \ub530\ub77c \uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uccab \ud574 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/li>\n<li>\ubc95\ub839 123\/2020\/ND-CP\uc5d0 \uaddc\uc815\ub41c \ub300\ub85c \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589\uc744 \ub4f1\ub85d\ud558\uace0 \ud1b5\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<p>\ubd84\uae30\ubcc4 \ubcf4\uace0\uc11c \uc81c\ucd9c \uc758\ubb34\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc774 \uc788\ub294 \uacbd\uc6b0 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc7a0\uc815 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud558\uc5ec \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624. \uc7a0\uc815 \ub0a9\ubd80\uc561\uc774 \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0\uc561\ubcf4\ub2e4 \uc801\uc744 \uacbd\uc6b0 \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c, \uc2e4\uc81c \uc0ac\uc5c5 \uc2e4\uc801\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_va_khung_phap_ly_ap_dung_trong_nam_2025\"><\/span>2025\ub144\uc5d0 \uc801\uc6a9\ub420 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \ubc95\uc801 \uccb4\uacc4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\ub144\uc740 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub418\ub294 \ud574\ub85c, 99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \uae30\uc5c5\uc758 \uc9c0\uce68 \uc6d0\uce59\uc73c\ub85c \ucc44\ud0dd\ub429\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc804\ud1b5\uc801\uc778 \uc7a5\ubd80 \uae30\ub85d \ubc29\uc2dd\uc5d0\uc11c \uc9c0\ub2a5\ud615 \uc7ac\ubb34 \ub370\uc774\ud130 \uad00\ub9ac \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \ub530\ub77c \uc218\uc775\uc744 \uae30\ub85d\ud558\uace0 \uc790\uc0b0\uc744 \uc7ac\ud3c9\uac00\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uc9c0\uc18d\uc801\uc778 \uad50\uc721\uacfc \uae30\uc220 \uc5c5\ub370\uc774\ud2b8\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub3d9\uc2dc\uc5d0, \uacb0\uc815 345\/QD-BTC\uc5d0 \ub530\ub978 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS) \ub3c4\uc785 \ub85c\ub4dc\ub9f5\uc740 \ud574\uc678 \uc790\ubcf8 \uc870\ub2ec\uc774\ub098 \ud574\uc678 \uc9c4\ucd9c\uc744 \ubaa8\uc0c9\ud558\ub294 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc5d0 \uc0c1\ub2f9\ud55c \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. IFRS\ub97c \uc900\uc218\ud558\uba74 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uac00 \uae00\ub85c\ubc8c \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ub354\uc6b1 \uc2e0\ub8b0\ud560 \uc218 \uc788\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_sai_pham_thuong_gap_va_giai_phap_kiem_soat_tai_chinh\"><\/span>\uc7ac\ubb34 \ubd80\uc815\ud589\uc704\uc758 \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c\uc640 \uc7ac\ubb34 \ud1b5\uc81c\ub97c \uc704\ud55c \ud574\uacb0\ucc45.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc2e4\ubb34 \uacbd\ud5d8\uc774 \ubd80\uc871\ud55c \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc0c1\ub2f9\ud55c \uc7ac\uc815\uc801 \uc190\uc2e4\uc744 \ucd08\ub798\ud560 \uc218 \uc788\ub294 \uc2e4\uc218\ub97c \uc800\uc9c0\ub97c \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud574\ub2f9 \ud68c\uc0ac\ub294 90\uc77c \uc774\ub0b4\uc5d0 \uc815\uad00\uc0c1 \uc694\uad6c\ub418\ub294 \uc790\ubcf8\uae08\uc744 \uc804\uc561 \ub0a9\uc785\ud558\uc9c0 \ubabb\ud588\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ud5c8\uc704 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud558\uc5ec \uc790\ubcf8 \ub2a5\ub825\uc5d0 \uad00\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc644\uc804\ud788 \ubd80\uc815\ud655\ud558\uac8c \uc791\uc131\ud588\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uad00\ub828 \uc5c6\ub294 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \uc2dc \ubc95\uc778 \uc18c\ub4dd\uc138 \uccb4\ub0a9 \ubc0f \ub9c9\ub300\ud55c \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc8fc\uc8fc\uc640 \uacf5\uae09\uc5c5\uccb4 \uac04\uc758 \ubd80\ucc44\ub97c \ud63c\ub3d9\ud558\uba74 \ud68c\uc0ac\uc758 \uc9c0\uae09\ub2a5\ub825 \uc9c0\ud45c\uac00 \uc65c\uace1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc740 \uc5c4\uaca9\ud55c \ub0b4\ubd80 \uc9c0\ucd9c \uaddc\uc815\uc744 \uc218\ub9bd\ud558\uace0 \uad6d\uc138\uccad \ud3ec\ud138\uacfc \ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \ub300\uc870\ud560 \uc218 \uc788\ub294 \ucd5c\uc2e0 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ub3c4\uc785\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_su_dung_dich_vu_ke_toan_tai_cac_thanh_pho_lon\"><\/span>\uc8fc\uc694 \ub3c4\uc2dc\ubcc4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc774\uc6a9 \ub3d9\ud5a5.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud638\uce58\ubbfc\uc2dc\uc640 \ud558\ub178\uc774 \uac19\uc740 \uacbd\uc81c \uc911\uc2ec\uc9c0\uc5d0\uc11c\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \ub354 \uc774\uc0c1 \uc784\uc2dc\ubc29\ud3b8\uc774 \uc544\ub2c8\ub77c \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \ucd5c\uc801\uc758 \uc804\ub7b5\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc774 \uc635\uc158\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubcf5\uc7a1\ud55c \uc138\ubb34 \ubb38\uc81c\ub97c \ucc98\ub9ac\ud558\uace0 \uaddc\uc81c \ub2f9\uad6d \uc55e\uc5d0\uc11c \uace0\uac1d\uc744 \ub300\ub9ac\ud558\ub824\uba74 \uace0\ub3c4\ub85c \uc790\uaca9\uc744 \uac16\ucd98 \uc804\ubb38\uac00 \ud300\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubaa9\ud45c\ub294 \ud604\uc7a5 \uc778\ub825, \uc0ac\ubb34 \uacf5\uac04 \ubc0f \uc804\ubb38 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \ub300\ud55c \ud22c\uc790\ub97c \uc904\uc5ec \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/li>\n<li>\ub3c5\ub9bd\uc801\uc778 \uc7ac\ubb34 \uac80\ud1a0 \uc704\uc6d0\ud68c\ub97c \uad6c\uc131\ud558\uba74 \uc0ac\uc5c5\uc8fc\ub294 \uaddc\uc81c \uae30\uad00\uc758 \uac10\uc0ac\uac00 \uc2e4\uc2dc\ub418\uae30 \uc804\uc5d0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uc624\ub298\ub0a0 \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc7a5\uae30\uc801\uc778 \uc131\uc7a5 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ud45c\uc900\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc804\ub7b5\uc801 \ucee8\uc124\ud305 \ud30c\ud2b8\ub108 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_ke_toan_doanh_nghiep_TNHH\"><\/span>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ub2e4\uc74c\uc740 \ud68c\uacc4\uc0ac\uc640 \uc0ac\uc5c5\uc8fc\uac00 \uc790\uc8fc \ubb3b\ub294 \uc77c\ubc18\uc801\uc778 \ubc95\ub960 \uc9c8\ubb38\uc5d0 \ub300\ud55c \uac04\ub7b5\ud55c \ub2f5\ubcc0\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc0c8\ub85c \uc124\ub9bd\ub41c \ud68c\uc0ac\ub294 \uc5b8\uc81c \uccab \ubc88\uc9f8 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud560\uae4c\uc694? \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ubc1c\uae09 \ud6c4 \ub2e4\uc74c \ubd84\uae30\uc758 \uccab \ubc88\uc9f8 \ub2ec\uc785\ub2c8\ub2e4.<\/li>\n<li>\ud68c\uacc4 \uae30\uc900\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc911\uc5d0 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\uae4c? \ud68c\uacc4 \uae30\uc900\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ub418\uc5b4\uc57c \ud558\uba70, \ubcc0\uacbd \uc0ac\ud56d\uc740 \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4 \uc2dc\uc791 \uc2dc\uc810\ubd80\ud130\ub9cc \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694? \uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc704\ubc18 \uc2dc\uc810\uacfc \uc2ec\uac01\ub3c4\uc5d0 \ub530\ub77c 1\ucc9c\ub9cc VND\uc5d0\uc11c 3\ucc9c\ub9cc VND\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\ub05d\ub0b4\ub2e4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\ub144\ubd80\ud130 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub294 \ub2e8\uc21c\ud55c \ubc95\uaddc \uc900\uc218\ub97c \ub118\uc5b4 \ubaa8\ub4e0 \uc131\uc7a5 \uacb0\uc815\uc758 \ud575\uc2ec \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. Circular 99\/2025\/TT-BTC\uc640 \uac19\uc740 \uaddc\uc815\uc744 \uc801\uc808\ud788 \uc801\uc6a9\ud558\uace0 \ub514\uc9c0\ud138 \uae30\uc220\uc744 \ud65c\uc6a9\ud558\uba74 \ud22c\uba85\uc131\uc774 \uc810\uc810 \ub354 \uc694\uad6c\ub418\ub294 \uc2dc\uc7a5\uc5d0\uc11c \uae30\uc5c5\uc774 \ub354\uc6b1 \uc131\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc7ac\uc815\uc801 \uc548\uc815\uc131\uc744 \ubcf4\ud638\ud558\ub294 \uac00\uc7a5 \ud604\uba85\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\uae30\ud0c0 \uc11c\ube44\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uac10\uc0ac:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud68c\uacc4 \ubc0f \uc138\ubb34:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\uae08 \ubcf4\uace0\uc11c<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ubc95\uc801 \uce21\uba74:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/a><\/li>\n<li aria-level=\"1\">\ub2e4\ub978:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub294 \uc7ac\ubb34 \uad00\ub9ac\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70, \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \ub9ce\uc740 LLC\uac00 \uc0ac\uae30 \ubaa9\uc801\uc774 \uc544\ub2cc \uc774\uc720\ub85c \uc138\ubb34 \ub2f9\uad6d\uacfc \ubb38\uc81c\ub97c 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