{"id":7057,"date":"2025-12-19T02:53:59","date_gmt":"2025-12-19T09:53:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7057"},"modified":"2025-12-19T02:54:43","modified_gmt":"2025-12-19T09:54:43","slug":"ke-toan-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-fdi\/","title":{"rendered":"\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc7ac\ubb34 \ubcf4\uace0."},"content":{"rendered":"<p>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\ubc95\uacfc \uad6d\uc81c \ud68c\uacc4 \uae30\uc900\uc744 \uc5f0\uacb0\ud558\ub294 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. 2025\ub144\uae4c\uc9c0 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS) \ub3c4\uc785 \ub85c\ub4dc\ub9f5\uacfc \uc0c8\ub85c\uc6b4 \uc138\ubc95 \uac1c\uc815\uc73c\ub85c \uc778\ud574 FDI \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\ubcf8 \ud68c\uacc4 \uc808\ucc28, \uc774\uc804\uac00\uaca9 \uc704\ud5d8, \ub2e4\ub2e8\uacc4 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc804\ubb38\uc131\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 FDI \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc694\uad6c\ub418\ub294 \ubcf4\uace0\uc11c, \ud544\uc218\uc801\uc778 \uc804\ubb38 \uae30\uc220, \uadf8\ub9ac\uace0 \uc720\ub9dd\ud55c \uc5f0\ubd09 \uc804\ub9dd\uc744 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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-fdi\/#Ke_toan_doanh_nghiep_FDI_la_gi_va_dac_thu_nganh_nam_2025\" >FDI \uae30\uc5c5 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc774\uba70, 2025\ub144 \uc0b0\uc5c5\ubcc4 \uad6c\uccb4\uc801\uc778 \uc0ac\ud56d\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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-fdi\/#Hach_toan_ke_toan_doi_voi_cong_ty_co_von_dau_tu_nuoc_ngoai\" >\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac.<\/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-fdi\/#Cac_loai_bao_cao_doanh_nghiep_FDI_phai_nop_nam_2025\" >2025\ub144 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615<\/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-fdi\/#Thue_doanh_nghiep_FDI_2025_va_cac_diem_moi_can_luu_y\" >2025\ub144 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \ubc95\uc778\uc138 \ubc0f \uc8fc\uc694 \uc2e0\uaddc \uc0ac\ud56d.<\/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-fdi\/#Muon_lam_ke_toan_cho_cong_ty_nuoc_ngoai_can_nhung_gi\" >\uc678\uad6d \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub418\ub824\uba74 \ubb34\uc5c7\uc774 \ud544\uc694\ud569\ub2c8\uae4c?<\/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-fdi\/#Muc_luong_ke_toan_cho_cong_ty_nuoc_ngoai_va_co_hoi_nghe_nghiep\" >\uc678\uad6d \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uae09\uc5ec \uc218\uc900 \ubc0f \uacbd\ub825 \uae30\ud68c.<\/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-fdi\/#Cong_ty_FDI_co_can_ke_toan_truong_khong\" >\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-fdi\/#Tai_lieu_va_khoa_hoc_ke_toan_doanh_nghiep_FDI_de_xuat\" >\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uad00\ub828 \ucd94\ucc9c \uc790\ub8cc \ubc0f \uad50\uc721 \uacfc\uc815.<\/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-doanh-nghiep-fdi\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-fdi\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-nghiep-fdi\/#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=\"Ke_toan_doanh_nghiep_FDI_la_gi_va_dac_thu_nganh_nam_2025\"><\/span>FDI \uae30\uc5c5 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc774\uba70, 2025\ub144 \uc0b0\uc5c5\ubcc4 \uad6c\uccb4\uc801\uc778 \uc0ac\ud56d\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \ud68c\uacc4\ub294 \ubca0\ud2b8\ub0a8\uc5d0 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790\ub97c \ud55c \uae30\uc5c5\uc758 \ud604\uae08 \ud750\ub984 \uad00\ub9ac, \ud68c\uacc4 \uae30\ub85d \uc720\uc9c0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \ub2f4\ub2f9\ud558\ub294 \ubd80\uc11c\uc785\ub2c8\ub2e4. \uc774 \ubd84\uc57c\ub294 \ud604\uc9c0 \ubc95\ub960\uacfc \ub2e4\uad6d\uc801 \uae30\uc5c5 \uaddc\uc815\uc774 \uc911\ucca9\ub418\ub294 \ubd80\ubd84\uc774 \ub9ce\uc544 \uace0\ub3c4\uc758 \uc804\ubb38\uc131\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/p>\n<p>2025\ub144\uc73c\ub85c \uc811\uc5b4\ub4e4\uba74\uc11c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc5d0\uc11c \ud68c\uacc4\uc758 \uc5ed\ud560\uc740 \ub354 \uc774\uc0c1 \ubb38\uc11c \ucc98\ub9ac\ub85c\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0, \uc2e4\ud589 \uc911\uc2ec\uc5d0\uc11c \uacbd\uc601 \uad00\ub9ac \ubc0f \uc138\ubb34 \ucee8\uc124\ud305\uc73c\ub85c \ud06c\uac8c \ubcc0\ud654\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774 \uc2dc\uae30 FDI \uae30\uc5c5 \ud68c\uacc4 \uc0b0\uc5c5\uc758 \uc8fc\uc694 \ud2b9\uc9d5\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc774\uc911 \ubc95\ub960 \uc2dc\uc2a4\ud15c \uc900\uc218: \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4\ub294 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud560 \ub54c\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900(VAS)\uc744, \uadf8\ub8f9 \ubcf4\uace0\uc11c \ud1b5\ud569 \uc2dc\uc5d0\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS) \ub610\ub294 \ubaa8\uad6d\uc758 \uae30\uc900\uc744 \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub85c \uc778\ud55c \uc555\ub825: \uc774\uc804\uac00\uaca9 \ucc45\uc815 \uad00\ud589\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uac10\uc2dc\uac00 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c, \ud574\uc678\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub85c\uc5f4\ud2f0, \uad00\ub9ac \uc218\uc218\ub8cc \ub610\ub294 \ub0b4\ubd80 \ub300\ucd9c \uc774\uc790\uc758 \ud569\ub9ac\uc131\uc744 \uc785\uc99d\ud558\uace0 \uac10\uc0ac \ud6c4 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ub17c\ub9ac\uc801 \uc0ac\uace0 \ub2a5\ub825\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ub2e4\ubb38\ud654\uc801\uc778 \uc5c5\ubb34 \ud658\uacbd: \uc678\uad6d CFO\uc640\uc758 \uc7a6\uc740 \uad50\ub958 \ub610\ub294 \uad6d\uc81c \ud68c\uacc4\ubc95\uc778(\ube454)\uacfc\uc758 \uc9c1\uc811\uc801\uc778 \ud611\uc5c5\uc73c\ub85c \uc778\ud574 FDI \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub192\uc740 \uc801\uc751\ub825\uacfc \uc804\ubb38\uc801\uc778 \uc758\uc0ac\uc18c\ud1b5 \ub2a5\ub825\uc744 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_doi_voi_cong_ty_co_von_dau_tu_nuoc_ngoai\"><\/span>\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7059\" aria-describedby=\"caption-attachment-7059\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7059\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai.jpg\" alt=\"Ha\u0323ch toa\u0301n ke\u0302\u0301 toa\u0301n \u0111o\u0302\u0301i vo\u031b\u0301i co\u0302ng ty co\u0301 vo\u0302\u0301n \u0111a\u0302\u0300u tu\u031b nu\u031bo\u031b\u0301c ngoa\u0300i\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hach-toan-ke-toan-doi-voi-cong-ty-co-von-dau-tu-nuoc-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7059\" class=\"wp-caption-text\">\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac.<\/figcaption><\/figure>\n<p>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ucd08\uae30 \uc790\ubcf8 \uc720\uc785\ubd80\ud130 \uc218\uc775 \ucc3d\ucd9c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc138\uc2ec\ud55c \uc8fc\uc758\ub97c \uc694\ud558\uba70, \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c \ud56d\ubaa9\ub4e4\uc740 \uc678\uad6d \uae30\uc5c5 \ud68c\uacc4 \ud65c\ub3d9\uc758 \ud575\uc2ec\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc790\ubcf8 \ucd9c\uc790 \ubc0f \uc790\ubcf8 \ud750\ub984 \ucd94\uc801: \ubaa8\ub4e0 \ud22c\uc790 \uc790\ubcf8\uc740 \uc9c1\uc811\ud22c\uc790\uc790\ubcf8\uacc4\uc88c(DICA)\ub85c \uc774\uccb4\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\ubcf8 \ucd9c\uc790 \uc9c0\uc5f0\uc774\ub098 \uc798\ubabb\ub41c \ucd9c\uc790 \ubc29\uc2dd\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud22c\uc790\ub4f1\ub85d\uc99d\uc5d0 \uba85\uc2dc\ub41c \uc57d\uc815 \uc790\ubcf8\uacfc \uc2e4\uc81c \ucd9c\uc790 \uc790\ubcf8\uc744 \uba74\ubc00\ud788 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc218\uc785 \uace0\uc815 \uc790\uc0b0 \ucc98\ub9ac: \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ubaa8\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uae30\uacc4 \ubc0f \uc0dd\uc0b0 \ub77c\uc778\uc744 \uc218\uc785\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. FDI \ud68c\uacc4\uc5d0\uc11c\ub294 \uad00\uc138, \uad6d\uc81c \uc6b4\uc1a1\ube44 \ub4f1 \uc6d0\uac00\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud574\uc57c \ud558\uba70, \ud2b9\ud788 \ud604\ud589 \ud22c\uc790 \uc7a5\ub824 \uc815\ucc45\uc5d0 \ub530\ub77c \ud658\uae09 \ub610\ub294 \uba74\uc81c\ub418\ub294 \uc218\uc785\ud488\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc8fc\uc758 \uae4a\uac8c \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc678\ud658 \uac70\ub798 \ubc0f \ud658\uc728 \ucc28\uc774: \uad6d\uc81c \uacb0\uc81c \uac70\ub798\ub7c9\uc774 \ub9ce\uae30 \ub54c\ubb38\uc5d0 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0\ub294 \uc740\ud589 \uc608\uae08, \ub9e4\ucd9c\ucc44\uad8c, \ub9e4\uc785\ucc44\ubb34 \ub4f1 \uc678\ud654 \ud45c\uc2dc \ud56d\ubaa9\uc744 \uc7ac\ud3c9\uac00\ud558\uc5ec \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c\ub97c IFRS\ub85c \ubcc0\ud658\ud558\ub294 \uac83\uc740 \ud574\uc678\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uace0\ub3c4\uc758 \uae30\uc220\uc801 \uc804\ubb38\uc131\uc744 \uc694\uad6c\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc218\uc775, \ube44\uc6a9 \ub610\ub294 \ucda9\ub2f9\uae08\uc5d0 \ub300\ud55c \uc870\uc815 \ubd84\uac1c\ub97c \ud1b5\ud574 \ub370\uc774\ud130\ub97c \uad6d\uc81c \ud68c\uacc4 \uae30\uc900\uc5d0 \ub9de\ucd94\uc5b4 \ubaa8\ud68c\uc0ac\uc5d0\uc11c \uc804 \uc138\uacc4\uc801\uc73c\ub85c \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud558\ub294 \uc791\uc5c5\uc744 \uc6a9\uc774\ud558\uac8c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_bao_cao_doanh_nghiep_FDI_phai_nop_nam_2025\"><\/span>2025\ub144 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ubc95\uaddc \uc900\uc218\uc640 \ud22c\uba85\uc131\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \uad00\ub828 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\ub294 \ubcf4\uace0\uc11c \ubaa9\ub85d\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c \uc81c\ucd9c\uc774 \uc9c0\uc5f0\ub420 \uacbd\uc6b0 \ud589\uc815\uc801 \ucc98\ubc8c\uc744 \ubc1b\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubca0\ud2b8\ub0a8 \ub0b4 \uae30\uc5c5 \uc2e0\uc6a9\ub4f1\uae09\uc5d0\ub3c4 \ubd80\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c\uc740 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc219\uc9c0\ud558\uace0 \uc791\uc131\ud574\uc57c \ud560 \uc8fc\uc694 \ubcf4\uace0\uc11c \uc720\ud615\uc5d0 \ub300\ud55c \uc694\uc57d\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;\">\ubcf4\uace0\uc11c \uc720\ud615<\/th>\n<th style=\"text-align: center;\">\uc218\uc2e0 \uae30\uad00<\/th>\n<th style=\"text-align: center;\">\uc81c\ucd9c \ub9c8\uac10\uc77c<\/th>\n<\/tr>\n<tr>\n<td>\uac10\uc0ac\ubc1b\uc740 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c<\/td>\n<td>\uc138\ubb34\ub2f9\uad6d, \ud1b5\uacc4\uad6d, \uae30\ud68d\ud22c\uc790\ubd80<\/td>\n<td>\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4.<\/td>\n<\/tr>\n<tr>\n<td>\ubd84\uae30\ubcc4 \ud22c\uc790 \ud65c\ub3d9 \ubcf4\uace0\uc11c<\/td>\n<td>\uae30\ud68d\ud22c\uc790\ubd80<\/td>\n<td>\ub2e4\uc74c \ubd84\uae30 \uccab \ub2ec 10\uc77c \uc774\uc804<\/td>\n<\/tr>\n<tr>\n<td>\uc5f0\uac04 \ud22c\uc790 \ud65c\ub3d9 \ubcf4\uace0\uc11c<\/td>\n<td>\uae30\ud68d\ud22c\uc790\ubd80<\/td>\n<td>\ub0b4\ub144 3\uc6d4 31\uc77c \uc774\uc804<\/td>\n<\/tr>\n<tr>\n<td>\ud22c\uc790 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \ud3c9\uac00 \ubcf4\uace0\uc11c<\/td>\n<td>\uc0b0\uc5c5\ub2e8\uc9c0 \uad00\ub9ac\uc704\uc6d0\ud68c \ub610\ub294 \uae30\ud68d\ud22c\uc790\ubd80<\/td>\n<td>6\uac1c\uc6d4\ub9c8\ub2e4 \uadf8\ub9ac\uace0 \ub9e4\ub144<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uc6a9 \uc0c1\ud669 \ubcf4\uace0\uc11c<\/td>\n<td>\ub178\ub3d9\ubd80, \uc804\uc7c1\ubcf4\ud6c8\ubd80 \ubc0f \uc0ac\ud68c\ubcf5\uc9c0\ubd80<\/td>\n<td>\ub9e4\ub144 6\uc6d4 5\uc77c \uc774\uc804\uacfc 12\uc6d4 5\uc77c \uc774\uc804<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ud45c \ud558\ub2e8 \ucc38\uace0 \uc0ac\ud56d: \ud604\uc7ac \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud22c\uc790 \ubcf4\uace0\uc11c \ub300\ubd80\ubd84\uc740 \uad6d\uac00 \uc678\uad6d\uc778\ud22c\uc790\uc815\ubcf4\uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc628\ub77c\uc778\uc73c\ub85c \uc791\uc131\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc6d0\ud65c\ud55c \ub370\uc774\ud130 \uc804\uc1a1\uc744 \uc704\ud574 \uacc4\uc815 \uc0c1\ud0dc \ubc0f \ub514\uc9c0\ud138 \uc11c\uba85 \ub9cc\ub8cc\uc77c\uc744 \uc815\uae30\uc801\uc73c\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_doanh_nghiep_FDI_2025_va_cac_diem_moi_can_luu_y\"><\/span>2025\ub144 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \ubc95\uc778\uc138 \ubc0f \uc8fc\uc694 \uc2e0\uaddc \uc0ac\ud56d.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7061\" aria-describedby=\"caption-attachment-7061\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7061\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y.jpg\" alt=\"Thue\u0302\u0301 doanh nghie\u0323\u0302p FDI 2025 va\u0300 ca\u0301c \u0111ie\u0302\u0309m mo\u031b\u0301i ca\u0302\u0300n lu\u031bu y\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thue-doanh-nghiep-FDI-2025-va-cac-diem-moi-can-luu-y-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7061\" class=\"wp-caption-text\">2025\ub144 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \ubc95\uc778\uc138 \ubc0f \uc8fc\uc694 \uc2e0\uaddc \uc0ac\ud56d.<\/figcaption><\/figure>\n<p>\uc138\uae08 \uc815\ucc45\uc740 \ud22c\uc790 \ud6a8\uc728\uc131\uc744 \uacb0\uc815\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4. 2025\ub144\uc5d0\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc138\uae08 \uc801\uc6a9 \uc6d0\uce59\uacfc \ud22c\uba85\ud55c \uad00\ub9ac \ucd94\uc138\ub97c \uba74\ubc00\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubc95\uc778 \uc18c\ub4dd\uc138\uc728: \ud45c\uc900 \uc138\uc728\uc740 20%\uc774\uc9c0\ub9cc, \uae30\uc5c5\uc740 \ucca8\ub2e8 \uae30\uc220 \ud504\ub85c\uc81d\ud2b8\ub098 \uc6b0\ub300 \ubd84\uc57c \ud22c\uc790\uc5d0 \ub300\ud55c \uc6b0\ub300 \uaddc\uc815\uc744 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4. \uc6b0\ub300 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc870\uac74\uc744 \uc774\ud574\ud558\uba74 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ud569\ubc95\uc801\uc73c\ub85c \uc138\uae08\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ucd9c\ucc98: MISA AMIS).<\/li>\n<li>\ud574\uc678 \uacc4\uc57d\uc790 \uc138\uae08: \ud574\uc678 \uae30\uad00\uc5d0 \ub85c\uc5f4\ud2f0, \ucee8\uc124\ud305 \uc218\uc218\ub8cc \ub610\ub294 \uc774\uc790\ub97c \uc9c0\uae09\ud560 \ub54c, FDI \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ud30c\ud2b8\ub108\ub97c \ub300\uc2e0\ud558\uc5ec \uacc4\uc57d\uc790 \uc138\uae08\uc744 \uacf5\uc81c, \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654: \uc774\ub294 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\ub97c \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \ube44\uc6a9\uc758 \uac1d\uad00\uc131\uc744 \uc124\uba85\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc548\uc804\uc7a5\uce58 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muon_lam_ke_toan_cho_cong_ty_nuoc_ngoai_can_nhung_gi\"><\/span>\uc678\uad6d \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub418\ub824\uba74 \ubb34\uc5c7\uc774 \ud544\uc694\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc5c4\uaca9\ud55c \ubcf4\uace0 \ubc0f \uc138\ubb34 \uad00\ub9ac \uc694\uac74\uc73c\ub85c \uc778\ud574 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \uc778\ub825 \uc218\uc694\uac00 \uc0c8\ub85c\uc6b4 \ucc28\uc6d0\uc73c\ub85c \ub192\uc544\uc84c\uc2b5\ub2c8\ub2e4. FDI \ud658\uacbd\uc5d0\uc11c \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc774\ub8e8\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud3ec\uad04\uc801\uc778 \uc5ed\ub7c9\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ud0c4\ud0c4\ud55c \uc804\ubb38 \uc9c0\uc2dd \uae30\ubc18: \ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4 \uaddc\uc815 \ubc0f \ubc95\ub839\uc5d0 \ub300\ud55c \uc774\ud574\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc870\uac74\uc785\ub2c8\ub2e4. \ub610\ud55c, ACCA \ub610\ub294 CPA\uc640 \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uace0 \uc788\ub2e4\uba74 \uae00\ub85c\ubc8c \uc218\uc900\uc5d0\uc11c \uc804\ubb38\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac15\ub825\ud55c \uadfc\uac70\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\uae30\uc220 \ubc0f ERP \uc2dc\uc2a4\ud15c \ud65c\uc6a9 \ub2a5\ub825: \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uc11c \uadfc\ubb34\ud55c\ub2e4\ub294 \uac83\uc740 \ube45\ub370\uc774\ud130\ub97c \ub2e4\ub8ec\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ud574\uc678\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 SAP, Oracle, Microsoft Dynamics\uc640 \uac19\uc740 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \ud65c\uc6a9\ud558\uc5ec \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \ubcf4\uace0\uc11c\ub97c \uc0dd\uc131\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc678\uad6d\uc5b4 \ub2a5\ub825 \ubc0f \uacbd\uc601\uc801 \uc0ac\uace0: \uc804\ubb38\uc801\uc778 \uc601\uc5b4 \ub2a5\ub825\uc740 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uacc4\uc57d\uc11c\ub97c \uc774\ud574\ud558\uace0 \ud574\uc678 \uc7ac\ubb34 \uc774\uc0ac\ub4e4\uacfc \uc9c1\uc811 \uc18c\ud1b5\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ub610\ud55c, \ub370\uc774\ud130\ub97c \ubd84\uc11d\ud558\uc5ec \ud604\uae08 \ud750\ub984 \ucd5c\uc801\ud654\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\ub294 \ub2a5\ub825\uc740 \uacbd\ub825 \ubc1c\uc804\uc5d0 \uc911\uc694\ud55c \uc774\uc810\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_luong_ke_toan_cho_cong_ty_nuoc_ngoai_va_co_hoi_nghe_nghiep\"><\/span>\uc678\uad6d \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uae09\uc5ec \uc218\uc900 \ubc0f \uacbd\ub825 \uae30\ud68c.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uae4c\ub2e4\ub85c\uc6b4 \uc790\uaca9 \uc694\uac74 \ub355\ubd84\uc5d0 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uadf8\uc5d0 \uac78\ub9de\uc740 \ub192\uc740 \uc18c\ub4dd\uc744 \uc62c\ub9ac\uace0 \uc788\uc2b5\ub2c8\ub2e4. FDI \ubd80\ubb38\uc758 \uae09\uc5ec\ub294 \uc2dc\uc7a5 \ud3c9\uade0\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc2e0\uc785 \ud68c\uacc4 \uc9c1\uc6d0\uc758 \uc6d4\uae09\uc740 800\ub9cc \ub3d9\uc5d0\uc11c 1400\ub9cc \ub3d9 \uc0ac\uc774\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790 (\uacbd\ub825 3~5\ub144): IFRS \uc219\ub828\ub3c4\uc5d0 \ub530\ub77c \uc6d4 \uc57d 2\ucc9c\ub9cc~3\ucc9c5\ubc31\ub9cc VND\uc758 \uae09\uc5ec\uac00 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/li>\n<li>\ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \ucd5c\uace0 \uc7ac\ubb34 \ucc45\uc784\uc790: \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc758 \uc218\uc11d \ud68c\uacc4 \ucc45\uc784\uc790 \uc5f0\ubd09\uc740 5\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud560 \uc218 \uc788\uc73c\uba70, \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0 \uc218\uc5b5 VND\uc5d0 \ub2ec\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4(\ucd9c\ucc98: TopCV).<\/li>\n<\/ul>\n<p>\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uacbd\ub825 \uae30\ud68c\ub294 \ubca0\ud2b8\ub0a8\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0 \ud574\ub2f9 \uae30\uc5c5\uc758 \uae00\ub85c\ubc8c \uc9c0\uc0ac\ub85c\uae4c\uc9c0 \ud655\uc7a5\ub418\uc5b4 \ubb34\ud55c\ud55c \ubc1c\uc804 \uac00\ub2a5\uc131\uc744 \uc81c\uacf5\ud558\ub294 \ud658\uacbd\uc744 \uc870\uc131\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_FDI_co_can_ke_toan_truong_khong\"><\/span>\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \ud544\uc694\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \ubaa8\ub4e0 \uc678\uad6d\uc778 \ud22c\uc790 \uacbd\uc81c \uc870\uc9c1\uc740 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc784\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc9c1\ucc45\uc740 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud55c \uac00\uc7a5 \ub9c9\uc911\ud55c \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uacc4 \ucc45\uc784\uc790\ub85c \uc784\uba85\ub418\ub294 \uc0ac\ub78c\uc740 \uc804\ubb38 \uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\uace0, \ud68c\uacc4 \ucc45\uc784\uc790 \uad50\uc721 \uc218\ub8cc\uc99d\uc744 \uc18c\uc9c0\ud558\uba70, \ucda9\ubd84\ud55c \uc2e4\ubb34 \uacbd\ub825\uc744 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \uc815\uc2dd \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uc784\uba85\ud558\uae30 \uc804\uae4c\uc9c0 \ucd5c\ub300 12\uac1c\uc6d4 \ub3d9\uc548 \uc784\uc2dc \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc784\uba85\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_lieu_va_khoa_hoc_ke_toan_doanh_nghiep_FDI_de_xuat\"><\/span>\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uad00\ub828 \ucd94\ucc9c \uc790\ub8cc \ubc0f \uad50\uc721 \uacfc\uc815.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\ub144\uc5d0\ub3c4 \uacbd\uc7c1\ub825\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ud574\uc678\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc804\uac00\uaca9, IFRS \uae30\uc900, \uc138\ubb34 \ub274\uc2a4\ub808\ud130 \ub4f1\uc744 \ud1b5\ud574 \uc801\uadf9\uc801\uc73c\ub85c \uc9c0\uc2dd\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e4\ubb34 \uc911\uc2ec\uc758 ERP \uad50\uc721 \uacfc\uc815\uc5d0 \ucc38\uc5ec\ud558\uace0 \uc804\ubb38\uc801\uc778 \uc601\uc5b4 \uc2e4\ub825\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uac83\uc740 \uad6d\uc81c \ud68c\uacc4 \ubd84\uc57c\uc5d0\uc11c \uacbd\ub825\uc744 \uc313\uc544\uac00\ub294 \ub370 \uc911\uc694\ud55c \ubc1c\ud310\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\ub05d\ub0b4\ub2e4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5 \ud68c\uacc4\ub294 \ub3c4\uc804\uc801\uc778 \uc5ec\uc815\uc774\uc9c0\ub9cc, \uad6d\uc81c\uc801\uc778 \uc5c5\ubb34 \ud658\uacbd\uc5d0\uc11c \ubb34\ud55c\ud55c \uc131\uc7a5 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uad6d\ub0b4 \ubc0f \uad6d\uc81c \uae30\uc900\uc758 \ucc28\uc774\uc810\uc744 \uc219\uc9c0\ud558\uace0 2025\ub144 \uc138\uc81c \uc815\ucc45 \ubcc0\ud654\uc5d0 \uc720\uc5f0\ud558\uac8c \uc801\uc751\ud558\ub294 \ub2a5\ub825\uc740 \uae30\uc5c5 \uc131\uacf5\uc5d0 \uc5c6\uc5b4\uc11c\ub294 \uc548 \ub420 \uc911\uc694\ud55c \uc694\uc18c\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc624\ub298\ub0a0 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uc678\uad6d\uc5b4 \ub2a5\ub825\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \ubbf8\ub798\uc5d0 FDI \uae30\uc5c5\uc5d0\uc11c \uace0\uc704 \uc7ac\ubb34 \uad00\ub9ac\uc9c1\uc5d0 \uc624\ub974\ub294 \uc5f4\uc1e0\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>K\u1ebf to\u00e1n doanh nghi\u1ec7p FDI l\u00e0 v\u1ecb tr\u00ed then ch\u1ed1t k\u1ebft n\u1ed1i gi\u1eefa ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Trong n\u0103m 2025, v\u1edbi l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n doanh nghi\u1ec7p FDI c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7057","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\/7057","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=7057"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7057\/revisions"}],"predecessor-version":[{"id":7062,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7057\/revisions\/7062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7060"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}