{"id":7044,"date":"2025-12-19T02:31:09","date_gmt":"2025-12-19T09:31:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7044"},"modified":"2025-12-19T02:31:09","modified_gmt":"2025-12-19T09:31:09","slug":"ke-toan-doanh-nghiep-tu-nhan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-tu-nhan\/","title":{"rendered":"2025\ub144 \uac1c\uc778 \uc0ac\uc5c5 \ud68c\uacc4: \uc138\uae08 \ubc0f \uc7a5\ubd80 \uad00\ub9ac"},"content":{"rendered":"<p>\uac1c\uc778 \uc0ac\uc5c5 \ud68c\uacc4\ub294 \ub2e8\uc21c\ud788 \uc77c\uc77c \uc218\uc785\uacfc \uc9c0\ucd9c\uc744 \uae30\ub85d\ud558\ub294 \uac83 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uc0ac\uc5c5\uc8fc\uc5d0\uac8c \uc788\uc5b4 \ud68c\uacc4\ub294 \uc911\uc694\ud55c \ubc95\uc801 \uc704\ud5d8 \uad00\ub9ac \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. 2025\ub144\uae4c\uc9c0 \ubca0\ud2b8\ub0a8\uc758 \uc138\ubb34 \ubc0f \ud68c\uacc4 \uaddc\uc815\uc774 \ud06c\uac8c \ubcc0\uacbd\ub420 \uc608\uc815\uc774\ubbc0\ub85c, \uc548\uc815\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \uc7a5\ubd80 \uc791\uc131 \ubc29\ubc95\uacfc \uc138\uae08 \uc758\ubb34\ub97c \uc219\uc9c0\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \uac1c\uc778 \uc0ac\uc5c5\uc8fc, \uc0ac\ub0b4 \ud68c\uacc4 \ub2f4\ub2f9\uc790, \uadf8\ub9ac\uace0 \uc7ac\ubb34 \ub2f4\ub2f9\uc790\ub97c \uc704\ud574 \uac00\uc7a5 \ud3ec\uad04\uc801\uc774\uace0 \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uace0\uc790 \uc791\uc131\ub418\uc5c8\uc2b5\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-doanh-nghiep-tu-nhan\/#Doanh_nghiep_tu_nhan_co_can_ke_toan_khong\" >\uac1c\uc778 \uc0ac\uc5c5\uccb4\uc5d0 \ud68c\uacc4\uc0ac\uac00 \ud544\uc694\ud560\uae4c\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-doanh-nghiep-tu-nhan\/#Lua_chon_che_do_ke_toan_cho_doanh_nghiep_tu_nhan_2025\" >2025\ub144 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc120\ud0dd<\/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-doanh-nghiep-tu-nhan\/#He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\" >\ubbfc\uac04 \uae30\uc5c5\uc5d0 \ud544\uc694\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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-doanh-nghiep-tu-nhan\/#Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\" >2025\ub144\uc5d0 \ubbfc\uac04 \uae30\uc5c5\uc774 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08 \uc885\ub958<\/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-doanh-nghiep-tu-nhan\/#Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\" >\uac1c\uc778\uae30\uc5c5\uc758 \ud68c\uacc4 \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-doanh-nghiep-tu-nhan\/#To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\" >\ubbfc\uac04 \uae30\uc5c5\uc758 \ud6a8\uc728\uc801\uc778 \ud68c\uacc4 \uc5c5\ubb34 \uc870\uc9c1\ud654<\/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-doanh-nghiep-tu-nhan\/#Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\" >2025\ub144 \uac1c\uc778 \uc0ac\uc5c5\uccb4\uac00 \uc9c1\uba74\ud560 \uc77c\ubc18\uc801\uc778 \uc138\uae08 \uc704\ud5d8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-tu-nhan\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-tu-nhan\/#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=\"Doanh_nghiep_tu_nhan_co_can_ke_toan_khong\"><\/span>\uac1c\uc778 \uc0ac\uc5c5\uccb4\uc5d0 \ud68c\uacc4\uc0ac\uac00 \ud544\uc694\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud604\ud589 \ubc95\uaddc, \ud2b9\ud788 2015\ub144 \ud68c\uacc4\ubc95 \ubc0f 2024\ub144 \uac1c\uc815\uc548(2025\ub144 1\uc6d4 1\uc77c \uc2dc\ud589)\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ubbfc\uac04 \uae30\uc5c5\uc740 \uc124\ub9bd \ubc0f \uc601\uc5c5 \uac1c\uc2dc \uc2dc \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc870\uc9c1\ud574\uc57c \ud569\ub2c8\ub2e4. \ubbfc\uac04 \uae30\uc5c5\uc758 \ud68c\uacc4\ub294 \ubaa8\ub4e0 \uc7ac\ubb34 \uac70\ub798\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ubc95\uc801 &quot;\ud544\ud130&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uace0\uc720\ud55c \ucc45\uc784\uc740 \uc0ac\uc5c5 \ubaa8\ub378\uc758 \ubcf8\uc9c8\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \uc0ac\uc5c5\uc8fc\ub294 \ubaa8\ub4e0 \ucc44\ubb34\uc5d0 \ub300\ud574 \ubb34\uc81c\ud55c\uc801\uc778 \ucc45\uc784\uc744 \uc9c0\uba70, \uac1c\uc778 \uc790\uc0b0\uc744 \ubaa8\ub450 \uc0ac\uc6a9\ud558\uc5ec \ubaa8\ub4e0 \ucc44\ubb34\ub97c \ubcc0\uc81c\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ucca0\uc800\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uc18c\uc1a1\uc774\ub098 \ucc44\uad8c \ucd94\uc2ec\uc758 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \uac1c\uc778 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\ub294 \ubc29\ud328 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc81c\ub300\ub85c \uc815\ub3c8\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uc5c6\uc744 \uacbd\uc6b0, \ubbfc\uac04 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc2ec\uac01\ud55c \uacbd\uc81c\uc801 \uc190\uc2e4\uc744 \uc785\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc138\ubb34 \ub2f9\uad6d\uc740 \ud574\ub2f9 \ubbfc\uac04 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ud1b5\ud574 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud588\uae30 \ub54c\ubb38\uc5d0 \ucd94\uc815 \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uc0b0\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc774\ub4e4\uc740 \ud68c\uacc4 \ubd84\uc57c \uc704\ubc18\uc5d0 \uad00\ud55c \ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub77c \uc2ec\uac01\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \ubc8c\uae08\uc740 \uc218\ucc9c\ub9cc VND\uc5d0 \ub2ec\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc740\ud589 \ub300\ucd9c \uc2e0\uccad\uc774\ub098 \uc8fc\uc694 \ud30c\ud2b8\ub108\uc640\uc758 \uacc4\uc57d \uccb4\uacb0 \uc2dc \uc7ac\uc815 \ub2a5\ub825\uc744 \uc785\uc99d\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uc778\ub825 \uce21\uba74\uc5d0\uc11c \ubbfc\uac04 \uae30\uc5c5\uc740 \uacbd\uc601 \uad6c\uc870\ub97c \uc720\uc5f0\ud558\uac8c \uad6c\uc131\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud604\uc7ac \uc77c\ubc18\uc801\uc778 \ud615\ud0dc\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc0ac\uc5c5 \uaddc\ubaa8\uac00 \ud06c\uace0 \ubcf5\uc7a1\ud55c \uac70\ub798\uac00 \ub9ce\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \ud68c\uc0ac \ub0b4\uc5d0 \uc804\ub2f4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc124\ub9bd\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ud30c\ud2b8\ud0c0\uc784 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uba74 \ube44\uc6a9\uc744 \uc808\uac10\ud558\uba74\uc11c\ub3c4 \uc815\uae30\uc801\uc778 \ubcf4\uace0\uc11c \uc791\uc131\uc744 \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc804\ubb38\uc801\uc778 \uc0ac\uc124 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc5ec 2025\ub144\uc5d0\ub3c4 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95\uc5d0 \ub300\ud55c \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38\uc131\uacfc \uc2dc\uc758\uc801\uc808\ud55c \uc815\ubcf4\ub97c \ud655\ubcf4\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_che_do_ke_toan_cho_doanh_nghiep_tu_nhan_2025\"><\/span>2025\ub144 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc120\ud0dd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7047\" aria-describedby=\"caption-attachment-7047\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg\" alt=\"Lu\u031b\u0323a cho\u0323n che\u0302\u0301 \u0111o\u0323\u0302 ke\u0302\u0301 toa\u0301n cho doanh nghie\u0323\u0302p tu\u031b nha\u0302n 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7047\" class=\"wp-caption-text\">2025\ub144 \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc120\ud0dd<\/figcaption><\/figure>\n<p>\ucc98\uc74c\ubd80\ud130 \uc801\uc808\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc120\ud0dd\ud558\uba74 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacc4\uc815\uacfc\ubaa9\ud45c \uc124\uc815\uc5d0 \ub4dc\ub294 \uc2dc\uac04\uacfc \ub178\ub825\uc744 \ud06c\uac8c \uc808\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc758 \uc790\ubcf8\uae08 \uaddc\ubaa8, \ub9e4\ucd9c\uc561, \uc885\uc5c5\uc6d0 \uc218\uc5d0 \ub530\ub77c \ud2b9\uc815 \uc9c0\uce68 \uc911 \ud558\ub098\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>Circular 133\/2016\/TT-BTC\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud574 \ud2b9\ubcc4\ud788 \uc124\uacc4\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4. \uc720\uc5f0\uc131, \uac04\uc18c\ud654\ub41c \uacc4\uc815\uacfc\ubaa9\ud45c, \uadf8\ub9ac\uace0 \ub2e8\uc21c\ud654\ub41c \ubcf4\uace0 \uc591\uc2dd \ub355\ubd84\uc5d0 \uc624\ub298\ub0a0\uc5d0\ub3c4 \ub300\ubd80\ubd84\uc758 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc120\ud638\ud558\ub294 \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud68c\ub78c 200\/2014\/TT-BTC\ub294 \uaddc\ubaa8\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uaddc\ubaa8\uac00 \ud070 \ubbfc\uac04 \uae30\uc5c5, \uc5ec\ub7ec \ubd84\uc57c\uc5d0 \uac78\uccd0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5, \ub610\ub294 \ud5a5\ud6c4 \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uc804\ud658\uc744 \uacc4\ud68d\ud558\ub294 \uae30\uc5c5\uc740 \uc7ac\ubb34 \ubcf4\uace0\uc758 \uc77c\uad00\uc131\uacfc \ub192\uc740 \uc804\ubb38\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc774 \ud68c\ub78c\uc744 \ub530\ub974\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<p>2025\ub144 10\uc6d4 27\uc77c\uc5d0 \ubc1c\ud45c\ub41c \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uae30\uc5c5 \ud68c\uacc4 \uccb4\uc81c\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \uc9c0\uce68 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \uacf5\uc2dd\uc801\uc73c\ub85c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uc9c0\ub9cc, \uc7ac\uc815\ubd80\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uae30 \uc704\ud574 2025\ub144 \ub0b4\uc5d0 \uc989\uc2dc \uc2dc\ud589\ud560 \uac83\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc6d0\ud65c\ud55c \uc5f0\uacb0\uc744 \uc704\ud574 \ub514\uc9c0\ud138 \uae08\uc735 \ub370\uc774\ud130\ub97c \ucd5c\uc2e0 \ud615\uc2dd\uc73c\ub85c \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc774\ub294 \ud5a5\ud6c4 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub530\ub978 \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud1b5\ud569 \ubc0f \ube44\uad50 \uac00\ub2a5\uc131\uc744 \uc704\ud55c \ud1a0\ub300\ub97c \ub9c8\ub828\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubbfc\uac04 \uae30\uc5c5\uc758 \ud68c\uacc4 \ubb38\uc11c \ub514\uc9c0\ud138\ud654 \ud504\ub85c\uc138\uc2a4\ub97c \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \ub3d9\uae30\ud654\ud569\ub2c8\ub2e4(\ucd9c\ucc98: \uc7ac\uc815\ubd80 \uc815\ubcf4 \ud3ec\ud138).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\"><\/span>\ubbfc\uac04 \uae30\uc5c5\uc5d0 \ud544\uc694\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc0ac\uc548\uc744 \uc124\uba85\ud560 \ub54c \ubc95\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \ubbfc\uac04 \uae30\uc5c5\uc740 \ucd5c\ucd08 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uccb4\uacc4\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc911\uc694 \uc11c\ub958\ub294 \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ud68c\uc0ac \ubcf8\uc0ac\uc5d0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \uc2dc\uc2a4\ud15c\uc758 &quot;\ud575\uc2ec&quot; \uc5ed\ud560\uc744 \ud558\uba70, \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \ubaa8\ub4e0 \uac70\ub798\ub97c \uae30\ub85d\ud558\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \uac01 \ud2b9\uc815 \ud68c\uacc4 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ub370\uc774\ud130\ub97c \uc9d1\uacc4\ud558\ub294 \uacc4\uc815\uc6d0\uc7a5\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/p>\n<p>\uc0c1\uc138 \ud68c\uacc4 \uc7a5\ubd80\ub294 \uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uac01 \ubc94\uc8fc\ub97c \uba74\ubc00\ud788 \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ubcf4\uc870 \uc7a5\ubd80\uc785\ub2c8\ub2e4. \ud2b9\ud788, \ubbfc\uac04 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac1c\uc778 \uc790\uc0b0\uacfc \uc0ac\uc5c5 \uc790\uc0b0 \uac04\uc758 \ud63c\ub3d9\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ud2b9\uc815 \uc720\ud615\uc758 \uc7a5\ubd80\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc544\ub798 \ud45c\ub294 \uad6c\uccb4\uc801\uc778 \ud68c\uacc4 \uc7a5\ubd80 \uc720\ud615\uacfc \uac1c\uc778 \uc0ac\uc5c5\uccb4\uc5d0\uc11c\uc758 \uc6a9\ub3c4\ub97c \uc694\uc57d\ud55c \uac83\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;\">\ud68c\uacc4\uc7a5\ubd80 \uc885\ub958<\/th>\n<th style=\"text-align: center;\">\ubaa9\ud45c<\/th>\n<th style=\"text-align: center;\">\uacbd\uc601 \ubaa9\ud45c<\/th>\n<\/tr>\n<tr>\n<td>\ud22c\uc790 \ucd94\uc801 \ub85c\uadf8<\/td>\n<td>\uc0ac\uc5c5\uc8fc\ub85c\ubd80\ud130\uc758 \ucd08\uae30 \ubc0f \ucd94\uac00 \uc790\ubcf8 \ucd9c\uc790.<\/td>\n<td>\uc790\uae30\uc790\ubcf8 \uc870\ub2ec\uc6d0\uacfc \ubd80\ucc44 \uac10\ub2f9 \ub2a5\ub825\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc138\uae08 \ubd80\ucc44 \uc7a5\ubd80<\/td>\n<td>\ubd80\uac00\uac00\uce58\uc138(VAT), \ubc95\uc778 \uc18c\ub4dd\uc138(CIT), \uac1c\uc778 \uc18c\ub4dd\uc138(PIT) \ubc0f \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138.<\/td>\n<td>\uad6d\uac00 \uc608\uc0b0\uc5d0 \ub300\ud55c \uc758\ubb34\ub97c \uad00\ub9ac\ud558\uace0, \uac15\uc81c \ucd94\uc2ec\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \ubbf8\uc9c0\uae09 \ucc44\ubb34\ub97c \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\ud604\uae08 \uc218\uc785 \ubc0f \uc9c0\ucd9c \uc7a5\ubd80<\/td>\n<td>\ud380\ub4dc\uc758 \uc2e4\uc81c \ud604\uae08 \ud750\ub984<\/td>\n<td>\uc989\uac01\uc801\uc778 \uc9c0\ucd9c \uc218\uc694\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc7a5\ubd80\uc640 \ud604\uae08 \uac04\uc758 \uc801\uc808\ud55c \uc77c\uce58\ub97c \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774\ub7ec\ud55c \uc720\ud615\uc758 \ud68c\uacc4 \uae30\ub85d\uc740 \uac01 \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uc778\uc1c4\ud558\uc5ec \uc81c\ubcf8\ud558\uac70\ub098 \ud604\ud589 \ub514\uc9c0\ud138 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud3ec\ud568\ub41c \uc804\uc790 \ud30c\uc77c \ud615\ud0dc\ub85c \uc800\uc7a5\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uacc4 \ubc29\ubc95 \uce21\uba74\uc5d0\uc11c \ubcfc \ub54c, 2025\ub144\uc5d0\ub294 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \ud604\ub300\uc801\uc778 \ubc29\ubc95\ub4e4\uc744 \uc801\uc6a9\ud560 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ub370\uc774\ud130 \uc785\ub825 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub824\uba74 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uae30\ub2a5\uc774 \ud1b5\ud569\ub41c \uc790\ub3d9\ud654 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ub0b4\ubd80 \ubb38\uc11c\uc5d0 \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \ub3c4\uc785\ud558\ub294 \uac83\uc740 \uc885\uc774 \uc5c6\ub294 \uc0ac\ubb34\uc2e4 \ubaa8\ub378\ub85c \ub098\uc544\uac00\ub294 \ud55c \uac78\uc74c\uc785\ub2c8\ub2e4.<\/li>\n<li>\ub370\uc774\ud130\ub97c \ud074\ub77c\uc6b0\ub4dc \uc2a4\ud1a0\ub9ac\uc9c0 \uc2dc\uc2a4\ud15c\uc5d0 \ub3d9\uae30\ud654\ud558\uc5ec \ud558\ub4dc\uc6e8\uc5b4 \uc624\ub958 \ubc1c\uc0dd \uc2dc\uc5d0\ub3c4 \ub370\uc774\ud130 \ubcf4\uc548\uc744 \uc720\uc9c0\ud558\uc138\uc694.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\"><\/span>2025\ub144\uc5d0 \ubbfc\uac04 \uae30\uc5c5\uc774 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08 \uc885\ub958<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7045\" aria-describedby=\"caption-attachment-7045\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg\" alt=\"Ca\u0301c loa\u0323i thue\u0302\u0301 doanh nghie\u0323\u0302p tu\u031b nha\u0302n pha\u0309i no\u0323\u0302p na\u0306m\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7045\" class=\"wp-caption-text\">\uac1c\uc778 \uc0ac\uc5c5\uccb4\uac00 \ub9e4\ub144 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08\uc758 \uc885\ub958<\/figcaption><\/figure>\n<p>2025\ub144\uc740 \ubca0\ud2b8\ub0a8\uc758 \uc138\uc81c \uc815\ucc45\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub418\ub294 \ud574\ub85c, \uacbd\uc81c \ud65c\uc131\ud654\ub97c \uc704\ud55c \ub2e4\uc591\ud55c \ub9e4\ub825\uc801\uc778 \uc778\uc13c\ud2f0\ube0c\uac00 \uc81c\uacf5\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uac1c\uc778 \uc0ac\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \ubcc0\ud654\ub97c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc138\ub294 \uae30\uc5c5\uc774 \ub4f1\ub85d\ub41c \ud22c\uc790 \uc790\ubcf8\uae08\uc744 \uae30\uc900\uc73c\ub85c \ub9e4\ub144 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uccab \ubc88\uc9f8 \uc138\uae08\uc785\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 174\/2025\/ND-CP \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c \ub9ce\uc740 \uc0b0\uc5c5\uad70\uc5d0\uc11c 81%\ub85c \uc9c0\uc18d\uc801\uc73c\ub85c \uc778\ud558\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4(\ucd9c\ucc98: \ubca0\ud2b8\ub0a8 \uc815\ubd80).<\/p>\n<p>\ubc95\uc778 \uc18c\ub4dd\uc138(CIT)\ub294 2025\ub144 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4\uc758 \ud575\uc2ec \uad00\uc2ec\uc0ac\uc785\ub2c8\ub2e4. \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5 \uc9c0\uc6d0\uc744 \uc704\ud574 \uc138\uae08 \uc815\ucc45\uc774 \ubd84\uad8c\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc544\ub798\ub294 2025\ub144\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728\uc744 \uc790\uc138\ud788 \ub098\ud0c0\ub0b8 \ud45c\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;\">\ube44\uc988\ub2c8\uc2a4 \uadf8\ub8f9<\/th>\n<th style=\"text-align: center;\">\uc5f0\uac04 \uc218\uc775 \uc694\uac74<\/th>\n<th style=\"text-align: center;\">\uc801\uc6a9\ub418\ub294 \uc138\uc728<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5<\/td>\n<td style=\"text-align: center;\">30\uc5b5 VND \ubbf8\ub9cc<\/td>\n<td style=\"text-align: center;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uc911\uc18c\uae30\uc5c5<\/td>\n<td style=\"text-align: center;\">30\uc5b5 VND\uc5d0\uc11c 500\uc5b5 VND\uae4c\uc9c0<\/td>\n<td style=\"text-align: center;\">17%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uae30\uc874 \uc0ac\uc5c5<\/td>\n<td style=\"text-align: center;\">500\uc5b5 VND \uc774\uc0c1<\/td>\n<td style=\"text-align: center;\">20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc38\uace0\ub85c, \ubbfc\uac04 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc911\uc18c\uae30\uc5c5 \uc9c0\uc6d0\ubc95\uc5d0 \ub530\ub77c \uc62c\ubc14\ub978 \uc6b0\ub300 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uae30 \uc704\ud574 \ub9e4\ucd9c \uaddc\ubaa8\ub97c \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uc18c\ub4dd\uc138\uc640 \uad00\ub828\ud558\uc5ec \ub2e4\ub978 \uc720\ud615\uc758 \ud68c\uc0ac\uc640\uc758 \ud63c\ub3d9\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\uc9d5\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac1c\uc778 \uae30\uc5c5\uc758 \uc138\ud6c4 \uc774\uc775\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc740 \uc0ac\uc5c5\uc8fc\uc5d0\uac8c \uadc0\uc18d\ub418\uba70, \uc77c\ubc18\uc801\uc73c\ub85c \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud55c \ud6c4 \uc790\ubcf8 \ud22c\uc790\uc5d0 \ub300\ud55c \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uace0\uc6a9\uc8fc\uac00 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0 \uc790\uc2e0\uc758 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc18c\ub4dd\uc740 \uc77c\ubc18 \uadfc\ub85c\uc790\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ub204\uc9c4\uc138\uc728\uc5d0 \ub530\ub77c \uacfc\uc138\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828 \uc5c6\ub294 \uac1c\uc778 \uacbd\ube44\ub294 \ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubc18\uc601\ub420 \uacbd\uc6b0 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc5d0\uc11c \uc81c\uc678\ub418\uba70, \uc18c\uc720\uc8fc\uc758 \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\"><\/span>\uac1c\uc778\uae30\uc5c5\uc758 \ud68c\uacc4 \uc808\ucc28<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uae54\ub054\ud558\uace0 \uc624\ub958 \uc5c6\ub294 \uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacfc\ud559\uc801\uc774\uace0 \ub17c\ub9ac\uc801\uc778 6\ub2e8\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>1\ub2e8\uacc4: \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc1a1\uc7a5, \uc7ac\uace0 \uc218\ub839\uc99d \ubc0f \ubc30\uc1a1 \uc804\ud45c, \uc740\ud589 \uc11c\ub958 \ub4f1 \uc6d0\ubcf8 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/li>\n<li>2\ub2e8\uacc4: \uad6d\uc138\uccad \ud3ec\ud138\uc5d0\uc11c \uc1a1\uc7a5\uc758 \ud569\ubc95\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ub300\uc870\ud558\uc5ec \ubd88\ubc95 \uc1a1\uc7a5\uc73c\ub85c \uc778\ud55c \uc704\ud5d8\uc744 \uc81c\uac70\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>3\ub2e8\uacc4: \uac80\uc99d\ub41c \uc11c\ub958\ub97c \ubc14\ud0d5\uc73c\ub85c \uc77c\ubc18 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ud56d\ubaa9\uc744 \uae30\ub85d\ud558\uc5ec \ubaa8\ub4e0 \uc7ac\ubb34 \ubcc0\ub3d9 \uc0ac\ud56d\uc744 \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \ucd94\uc801\ud569\ub2c8\ub2e4.<\/li>\n<li>4\ub2e8\uacc4: \uc0ac\uc5c5\uc8fc\uac00 \uc989\uc2dc \ud544\uc694\ub85c \ud558\ub294 \uacbd\uc601\uc0c1\uc758 \uc774\uc810\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ud604\uae08 \ud750\ub984\uc744 \ubd84\ub958\ud558\ub3c4\ub85d \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc744 \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/li>\n<li>5\ub2e8\uacc4: \uc5f0\ub9d0 \uacb0\uc0b0 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uc5ec \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc774\uccb4\ud558\uace0, \uc774\ub97c \ud1b5\ud574 \uc0ac\uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uc2e4\uc81c \uc774\uc775\uc744 \uc815\ud655\ud558\uac8c \uc0b0\ucd9c\ud569\ub2c8\ub2e4.<\/li>\n<li>6\ub2e8\uacc4: \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uad00\ub828 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624 (\ucd9c\ucc98: \uad6d\uc138\uccad).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\"><\/span>\ubbfc\uac04 \uae30\uc5c5\uc758 \ud6a8\uc728\uc801\uc778 \ud68c\uacc4 \uc5c5\ubb34 \uc870\uc9c1\ud654<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac1c\uc778 \uc0ac\uc5c5 \ubaa8\ub378\uc5d0\uc11c\ub294 \uc720\uc5f0\uc131\uc774 \uc885\uc885 \uacbd\uc601 \ubd80\uc2e4\uc758 \uc704\ud5d8\uc744 \uc218\ubc18\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uad00\ud589\ub9cc\uc774 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uc720\uc77c\ud55c \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<p>\uba85\ud655\ud55c \ub0b4\ubd80 \uc7ac\ubb34 \uaddc\uc815\uc744 \uc218\ub9bd\ud558\ub294 \uac83\uc740 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ud604\uae08 \ud750\ub984\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac01 \ubd80\uc11c\ubcc4\ub85c \uace0\uac1d \uc811\ub300\ube44, \uc720\ub958\ube44, \ucd9c\uc7a5\ube44\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc608\uc0b0 \ud55c\ub3c4\ub97c \uc124\uc815\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc190\uc2e4\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc120\uc218\uae08 \uc2b9\uc778 \ubc0f \uacc4\uc88c \uc815\uc0b0 \uc808\ucc28\ub294 \uc5c4\uaca9\ud558\uac8c \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/li>\n<li>\ud68c\uc0ac \uc790\uc0b0\uc758 \uac1c\uc778\uc801 \uc0ac\uc6a9 \ubc0f \uadf8 \ubc18\ub300\uc758 \uacbd\uc6b0\uc5d0 \uad00\ud55c \uaddc\uc815.<\/li>\n<\/ul>\n<p>\uc815\uae30\uc801\uc778 \uc7ac\uace0 \ud65c\ub3d9\uc744 \ud1b5\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uac15\ud654 \ub610\ud55c 2025\ub144 \ubbfc\uac04 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud575\uc2ec \uacfc\uc81c\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc7a5\ubd80\uc640 \uc2e4\uc81c \ud604\uae08 \uac04\uc758 \uc815\ud655\uc131\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \ub9e4\uc77c \ud604\uae08 \uacc4\uc0b0\uc744 \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uace0\uac1d \ubc0f \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \ubd84\uae30\ubcc4 \ubbf8\uc9c0\uae09\uae08 \ub0b4\uc5ed\uc744 \ub300\uc870\ud558\uc5ec \uc790\uae08 \ud68c\uc218\uac00 \uc801\uc2dc\uc5d0 \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\uace0 \ubaa9\ub85d\uc744 \uac80\ud1a0\ud558\uc5ec \ud310\ub9e4 \uc18d\ub3c4\uac00 \ub290\ub9ac\uac70\ub098 \uc190\uc0c1\ub41c \uc790\uc7ac\ub97c \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\"><\/span>2025\ub144 \uac1c\uc778 \uc0ac\uc5c5\uccb4\uac00 \uc9c1\uba74\ud560 \uc77c\ubc18\uc801\uc778 \uc138\uae08 \uc704\ud5d8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ube45\ub370\uc774\ud130 \uae30\uc220\uc758 \ubc1c\uc804\uc73c\ub85c \uc138\ubb34 \ub2f9\uad6d\uc740 \uc774\uc81c \uac70\ub798\uc5d0 \uad00\ub828\ub41c \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uc758 \uc1a1\uc7a5 \ub370\uc774\ud130\ub97c \uad50\ucc28 \ud655\uc778\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uac1c\uc778 \uc0ac\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc704\ud5d8\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubd88\ubc95 \uc1a1\uc7a5 \uc0ac\uc6a9\uacfc \uad00\ub828\ub41c \uc704\ud5d8\uc740 \uc2ec\uac01\ud55c \ubc95\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc608\ubc29 \uc870\uce58\ub97c \uc0ac\uc804\uc5d0 \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc804\uc790 \uc1a1\uc7a5 \uc870\ud68c \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ud30c\ud2b8\ub108\uc0ac\uc758 \uc6b4\uc601 \uc0c1\ud0dc\ub97c \uc815\uae30\uc801\uc73c\ub85c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc2e4\uc81c \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub418\uc9c0 \uc54a\uc740 \ud5c8\uc704 \uccad\uad6c\uc11c\ub97c \uc774\uc6a9\ud55c \ub9e4\ub9e4 \uac70\ub798\uc5d0 \ucc38\uc5ec\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/li>\n<li>2\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uc1a1\uc7a5\uc5d0 \ub300\ud574\uc11c\ub294 \uacc4\uc57d\uc11c, \uc0c1\ud488 \ubc30\uc1a1 \ubc0f \uc218\ub839 \uae30\ub85d, \ud604\uae08 \uc678 \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958 \ub4f1 \ubaa8\ub4e0 \uac70\ub798 \uae30\ub85d\uc744 \uc644\ubcbd\ud558\uac8c \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<p>\uc138\uae08 \uc2e0\uace0 \uae30\ud55c \uc624\ub958\uc640 \uc218\uc775 \ubd88\uc77c\uce58\ub294 \uac1c\uc778 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc18c\uc720\uc8fc\uc5d0\uac8c \uba85\ud655\ud558\uac8c \uc124\uba85\ud574\uc57c \ud558\ub294 \ud575\uc2ec \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc644\uc804\ud558\uace0 \ud22c\uba85\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\ub294 \uac83\uc774 2025\ub144 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac\ub85c\ubd80\ud130 \uae30\uc5c5\uc744 \ubcf4\ud638\ud558\ub294 \uac00\uc7a5 \uc88b\uc740 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc694\uc57d\ud558\uc790\uba74, 2025\ub144 \ubbfc\uac04 \uae30\uc5c5\uc758 \ud68c\uacc4 \uc2e4\ubb34\ub294 \ud0c4\ud0c4\ud55c \uc804\ubb38 \uc9c0\uc2dd\uacfc \ub514\uc9c0\ud138 \uae30\uc220\uc5d0 \ub300\ud55c \uc608\ub9ac\ud55c \uc774\ud574\uc758 \uc644\ubcbd\ud55c \uacb0\ud569\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ucd5c\uc2e0 \uc6b0\ub300 \uc138\uc81c \uc815\ucc45\uc5d0 \ub9de\ucdb0 \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \uac83\uc740 \uc624\ub298\ub0a0\uc758 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \ubbfc\uac04 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uacfc \ubc95\uc801 \uc548\uc815\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\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 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[\u2026]<\/p>","protected":false},"author":3,"featured_media":7046,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7044"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7044\/revisions"}],"predecessor-version":[{"id":7048,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7044\/revisions\/7048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7046"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}