{"id":7133,"date":"2025-12-31T00:31:42","date_gmt":"2025-12-31T07:31:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7133"},"modified":"2025-12-31T00:31:42","modified_gmt":"2025-12-31T07:31:42","slug":"quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/","title":{"rendered":"\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \ud68c\uacc4 \uc808\ucc28 \u2013 \ucc98\uc74c\ubd80\ud130 \uc2e4\uc218\ub97c \ud53c\ud558\uc138\uc694."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e8\uc21c\ud788 \uc758\ubb34\uc801\uc778 \uc808\ucc28\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \uc6b4\uc601 \uccab\ud574\ubd80\ud130 \ube44\uc6a9\uc744 \uad00\ub9ac\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uba70 \uc138\uae08\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uae30\ubc18\uc785\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95\uacfc \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \ub3c4\uc785\uc73c\ub85c \uc778\ud574, \uad00\ub828 \uaddc\uc815\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\uc9c0 \ubabb\ud55c \ub9ce\uc740 \uc2a4\ud0c0\ud2b8\uc5c5\ub4e4\uc774 \ucd08\uae30\ubd80\ud130 \uc798\ubabb\ub41c \ud68c\uacc4 \uad00\ud589\uc744 \uc801\uc6a9\ud558\uc5ec \ubbf8\ub0a9 \uc138\uae08\uc774\ub098 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uc704\ud5d8\uc5d0 \ucc98\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\uc640 \uc2e0\uaddc \uc0ac\uc5c5\uccb4 \ucee8\uc124\ud305 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c, \uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uc5ec \uc2a4\ud0c0\ud2b8\uc5c5\ub4e4\uc774 \ud569\ubc95\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0, \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \uc720\uc9c0\ud558\uba70, \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc774\ub8f0 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\" >1\ub2e8\uacc4: \ucd08\uae30 \ud68c\uacc4 \uae30\ubc18 \ubc0f \ub3c4\uad6c \uad6c\ucd95<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chu_ky_so_va_Hoa_don_dien_tu\" >\ub514\uc9c0\ud138 \uc11c\uba85 \ubc0f \uc804\uc790 \uc1a1\uc7a5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\" >\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc815\ubcf4\uc5d0 \uc740\ud589 \uacc4\uc88c \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khai_thue_ban_dau_va_le_phi_mon_bai\" >\ucd5c\ucd08 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\" >2\ub2e8\uacc4: \ud68c\uacc4 \ubc29\ubc95 \uc120\ud0dd \ubc0f \uc7a5\ubd80 \uad00\ub9ac \uc2dc\uc2a4\ud15c \uad6c\ucd95.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\" >\ubb38\uc11c \ubc0f \ud68c\uacc4 \uc7a5\ubd80 \uc591\uc2dd \uc2dc\uc2a4\ud15c \uad6c\ucd95<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\" >3\ub2e8\uacc4: \uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ke_khai_Thue_Gia_tri_gia_tang_GTGT\" >\ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0\uc11c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubcf4\ud5d8<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\" >\uc608\uc0c1 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\" >4\ub2e8\uacc4: \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uc5f0\ub9d0 \uc138\uae08 \uc815\uc0b0<\/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\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thoi_han_nop_ho_so_quyet_toan\" >\ud569\uc758\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ho_so_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \ud30c\uc77c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\" >\ud589\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \uc704\ud5d8 \ubc0f \ucc98\ubc8c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\" >\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38(FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\" >\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc124\ub9bd \uc9c1\ud6c4 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\" >\uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uae30 \uc804\uc778 \uccab \ud574\uc5d0\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\" >\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\" >\ucc3d\uc5c5 \ud6c4 \ubc95\uc778\uc138 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc5b4\ub5a4 \ube44\uc6a9\uc774 \ubd88\uc778\uc815\ub420 \uac00\ub2a5\uc131\uc774 \uac00\uc7a5 \ub192\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\" >\uae30\ud55c \ub0b4\uc5d0 \ub4f1\ub85d \uc790\ubcf8\uae08\uc744 \uc804\uc561 \ub0a9\uc785\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc0c1 \uc5b4\ub5a4 \uc601\ud5a5\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\"><\/span><b>1\ub2e8\uacc4: \ucd08\uae30 \ud68c\uacc4 \uae30\ubc18 \ubc0f \ub3c4\uad6c \uad6c\ucd95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7137\" aria-describedby=\"caption-attachment-7137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7137\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7137\" class=\"wp-caption-text\">\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ucd08\uae30 \ud68c\uacc4 \uae30\ubc18\uacfc \ub3c4\uad6c\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc2e0\uc124 \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud558\uace0 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chu_ky_so_va_Hoa_don_dien_tu\"><\/span><b>\ub514\uc9c0\ud138 \uc11c\uba85 \ubc0f \uc804\uc790 \uc1a1\uc7a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uad00\ub9ac \ubc0f \ud589\uc815 \uac70\ub798\uc758 \ud3ec\uad04\uc801\uc778 \ub514\uc9c0\ud138 \uc804\ud658\uc774\ub77c\ub294 \ub9e5\ub77d\uc5d0\uc11c, \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \uad6c\ud604 \uc2dc \ub514\uc9c0\ud138 \uc11c\uba85\uc758 \ubc95\uc801 \uc131\uaca9, \ud65c\uc6a9\uc131 \ubc0f \uc5ed\ud560\uc5d0 \ub300\ud55c \uc62c\ubc14\ub978 \uc774\ud574\ub294 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70: 2023\ub144 \uc804\uc790\uac70\ub798\ubc95 \uc81c3\uc870 6\ud56d\uc5d0 \ub530\ub974\uba74, \ub514\uc9c0\ud138 \uc11c\uba85\uc740 \uc11c\uba85\uc790\uc758 \uc2e0\uc6d0\uc744 \ud655\uc778\ud558\uace0 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0\uc758 \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ube44\ub300\uce6d \ud0a4 \uc54c\uace0\ub9ac\uc998\uc744 \uc0ac\uc6a9\ud558\ub294 \uc804\uc790 \uc11c\uba85\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \ud6a8\ub825: \uc2dc\ud589\ub839 23\/2025\/ND-CP\uc758 \uc9c0\uce68\uc740 \ubc95\uc815 \ub300\ub9ac\uc778 \ub610\ub294 \uad8c\ud55c\uc744 \uc704\uc784\ubc1b\uc740 \uc790\uc758 \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ubbfc\uc0ac, \uacbd\uc81c \ubc0f \ud589\uc815 \uac70\ub798\uc5d0\uc11c \uae30\uc5c5\uc758 \uc778\uc7a5 \ubc0f \uc790\ud544 \uc11c\uba85\uacfc \ub3d9\uc77c\ud55c \ubc95\uc801 \ud6a8\ub825\uc744 \uac00\uc9c4\ub2e4\uace0 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ed\ud560: \uc774 \ud504\ub85c\uadf8\ub7a8\uc740 \uc138\uae08 \uc2e0\uace0\uc11c \uc11c\uba85, \uc1a1\uc7a5 \uc11c\uba85, \uc628\ub77c\uc778 \uc0ac\ud68c \ubcf4\ud5d8 \ubc0f \uad00\uc138 \uac70\ub798 \ub4f1 \uc804\uc790 \uc138\uae08 \uc758\ubb34 \uc774\ud589\uc5d0 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c(e-invoices):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud56d: \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638 \uc81c91\uc870\uc5d0 \ub530\ub77c \uc7ac\ud654\ub97c \ud310\ub9e4\ud558\uac70\ub098 \uc6a9\uc5ed\uc744 \uc81c\uacf5\ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \uc7ac\ud654 \ud310\ub9e4 \ub610\ub294 \uc6a9\uc5ed \uc81c\uacf5 \uae08\uc561\uc5d0 \uad00\uacc4\uc5c6\uc774 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub4f1\ub85d \uc808\ucc28: \uc2dc\ud589\ub839 123\/2020\/ND-CP \uc81c15\uc870\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc790\ub294 \uc804\uc790\uc1a1\uc7a5 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \ud1b5\ud574 \uc804\uc790\uc1a1\uc7a5 \uc0ac\uc6a9 \ub4f1\ub85d\uc744 \uc2e0\uccad\ud558\uba70, \uc774\ub97c \uc704\ud574 \uc804\uc790\uc1a1\uc7a5 \ub4f1\ub85d \uc2e0\uace0\uc11c \uc591\uc2dd \uc81c01\/DKT-HDDT\ud638\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\ubb34\ub2f9\uad6d\uc740 \uc2e0\uace0\uc11c \uc811\uc218\uc77c\ub85c\ubd80\ud130 1\uc601\uc5c5\uc77c \uc774\ub0b4\uc5d0 \uc2b9\uc778 \ub610\ub294 \uac70\ubd80 \uc5ec\ubd80\ub97c \ud1b5\ubcf4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\ub958: \uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uba85\uc131\uc744 \uadf9\ub300\ud654\ud558\uae30 \uc704\ud574 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc0b0\uc5c5(\uc2dd\uc74c\ub8cc, \uc18c\ub9e4\uc5c5)\uc758 \uacbd\uc6b0, 2021\ub144 TT-BTC\ud638 \uacf5\ubb38\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d\uc758 \uc758\ubb34 \uc0ac\uc6a9\uc740 \uc2e4\uc81c \uc218\uc775\uc744 \uad00\ub9ac\ud558\uace0 \uc18c\ube44\uc790 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\"><\/span><b>\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc815\ubcf4\uc5d0 \uc740\ud589 \uacc4\uc88c \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2014\ub144 \uae30\uc5c5\ubc95\uc740 \uc0ac\uc5c5\uccb4 \uc124\ub9bd \uc2dc \uc740\ud589 \uacc4\uc88c \uac1c\uc124\uc744 \uc758\ubb34\ud654\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc2e4\uc81c\ub85c\ub294 \uc740\ud589 \uacc4\uc88c\uac00 \uc0ac\uc5c5 \uc6b4\uc601 \uc804\ubc18\uc5d0 \uac78\uccd0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubcc4\ub3c4\uc758 \uacc4\uc88c\ub97c \ubcf4\uc720\ud558\uba74 \uacb0\uc81c\uac00 \uc6a9\uc774\ud574\uc9c0\uace0 \ud604\uae08 \ud750\ub984\uc758 \ud22c\uba85\uc131\uc774 \ud655\ubcf4\ub418\uba70, \ud2b9\ud788 \uc138\ubc95\uc5d0\uc11c \uaddc\uc815\ud558\ub294 2\ucc9c\ub9cc VND \uc774\uc0c1\uc758 \uace0\uc561 \uac70\ub798 \uc694\uac74\uc744 \ucda9\uc871\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubaa8\ub4e0 \uc0c1\uc5c5 \uc740\ud589\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uacb0\uc81c \uacc4\uc88c(\uae30\uc5c5 \uba85\uc758\uc758 \uacc4\uc88c)\ub97c \uac1c\uc124\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacc4\uc88c \uac1c\uc124 \uc2dc \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc758 \uacf5\uc99d \uc0ac\ubcf8;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc815\ub300\ub9ac\uc778\uc758 \uc790\uaca9\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\uc758 \uacf5\uc99d \uc0ac\ubcf8(\uc608: \uc784\uba85 \uacb0\uc815\uc11c, \ud68c\uc0ac \uc815\uad00 \ub4f1)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ucc45\uc784\uc790 \uc784\uba85 \uacb0\uc815\uc11c \ub610\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790 \uc784\uba85 \uacb0\uc815\uc11c\uc758 \uacf5\uc99d \uc0ac\ubcf8;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc815\ub300\ub9ac\uc778, \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uc720\ud6a8\ud55c \uc8fc\ubbfc\ub4f1\ub85d\uc99d, \uad6d\uac00 \uc2e0\ubd84\uc99d \ub610\ub294 \uc5ec\uad8c\uc758 \uacf5\uc99d \uc0ac\ubcf8.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc815\ub300\ub9ac\uc778\uc774 \uc9c1\uc811 \uacc4\uc88c\ub97c \uac1c\uc124\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0 \uc704\uc784\uc7a5\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uacc4\uc88c \uac1c\uc124 \ud6c4 10\uc77c \uc774\ub0b4\uc5d0 \ubcf8\uc0ac \uc18c\uc7ac\uc9c0\uc758 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubd80(\uae30\ud68d\ud22c\uc790\ubd80)\uc5d0 \uc740\ud589 \uacc4\uc88c \uc815\ubcf4\ub97c \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2e0\uace0\ub294 \ub450 \uac00\uc9c0 \ubc29\ubc95 \uc911 \ud558\ub098\ub85c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc0ac\ubb34\uc18c\uc5d0 \uc9c1\uc811 \uc81c\ucd9c\ud558\uac70\ub098 \uad6d\uac00 \uc804\uc790 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ud3ec\ud138\uc744 \ud1b5\ud574 \uc628\ub77c\uc778\uc73c\ub85c \uc81c\ucd9c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><a href=\"https:\/\/dangkykinhdoanh.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">dangkykinhdoanh.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khai_thue_ban_dau_va_le_phi_mon_bai\"><\/span><b>\ucd5c\ucd08 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\uc740 \uc9c1\ud6c4, \ucd5c\ucd08 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc0ac\uc5c5\uc790\ub4f1\ub85d \uc218\uc218\ub8cc \ub0a9\ubd80 \uc758\ubb34 \ud655\uc815\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc138\ubc95\uc744 \uc900\uc218\ud558\uba70 \uc6b4\uc601\ub418\uace0 \uc124\ub9bd \uccab\ud574\uc5d0 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc9c0 \uc54a\ub3c4\ub85d \ud558\uae30 \uc704\ud55c \ud544\uc218 \uc808\ucc28\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccab\ud574 \uc218\uc218\ub8cc \uba74\uc81c: \uc2dc\ud589\ub839 22\/2020\/ND-CP(\uc2dc\ud589\ub839 139\/2016\/ND-CP \uac1c\uc815 \ubc0f \ubcf4\uc644) \uc81c1\uc870 1\ud56d\uc5d0 \ub530\ub77c \uc2e0\uaddc \uc124\ub9bd \uae30\uc5c5\uc740 \uc124\ub9bd \uccab\ud574(1\uc6d4 1\uc77c\ubd80\ud130 12\uc6d4 31\uc77c\uae4c\uc9c0) \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c: \uc2dc\ud589\ub839 126\/2020\/ND-CP \uc81c10\uc870 1\ud56d\uc5d0 \ub530\ub77c, \uc2e0\uaddc \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc740 \uc0ac\uc5c5 \uac1c\uc2dc \ub610\ub294 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9 \uc2dc\uc791 \ub2e4\uc74c \ud574 1\uc6d4 30\uc77c\uae4c\uc9c0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucd08\uae30 \ubc95\ub960 \ubc0f \ud68c\uacc4 \uccb4\uacc4 \uad6c\ucd95\uc744 \uc644\ub8cc\ud55c \ud6c4, \uae30\uc5c5\uc740 \uc801\ud569\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc120\ud0dd\ud558\uace0 \ucc98\uc74c\ubd80\ud130 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\ub85c \ub118\uc5b4\uac00\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc7ac\ubb34 \uae30\ub85d, \ucd94\uc801 \ubc0f \ubcf4\uace0\uac00 \uc77c\uad00\uc131 \uc788\uac8c \uadf8\ub9ac\uace0 \ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\"><\/span><b>2\ub2e8\uacc4: \ud68c\uacc4 \ubc29\ubc95 \uc120\ud0dd \ubc0f \uc7a5\ubd80 \uad00\ub9ac \uc2dc\uc2a4\ud15c \uad6c\ucd95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7136\" aria-describedby=\"caption-attachment-7136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7136\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7136\" class=\"wp-caption-text\">\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \uc7a5\ubd80 \uad00\ub9ac \uc124\uc815.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uccab \ud68c\uacc4 \uae30\uac04\ubd80\ud130 \uc801\uc808\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ucc44\ud0dd\ud558\uac70\ub098 \uad00\ub828 \uae30\uad00\uc5d0 \uc54c\ub824\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc120\ud0dd\uc740 \uacc4\uc815\uacfc\ubaa9\ud45c \ubc0f \uc7ac\ubb34\uc81c\ud45c \ud615\uc2dd\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC: \ubaa8\ub4e0 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub294 \uac00\uc7a5 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c, \uc6d0\uac00 \uacc4\uc0b0\uc744 \uc704\ud574 6\uc885 \uacc4\uc815(621, 622, 627)\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc694\uad6c\ud558\uba70, 4\uac00\uc9c0 \uc8fc\uc694 \uc591\uc2dd\uc744 \ud3ec\ud568\ud55c \uc644\uc804\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc758\ubb34\ud654\ud569\ub2c8\ub2e4. \ub300\uae30\uc5c5\uc774\ub098 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc740 \uad6d\uc81c\uc801 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc774 \ubc29\uc2dd\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \uc120\ud0dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 133\/2016\/TT-BTC: \uc911\uc18c\uae30\uc5c5 \uc9c0\uc6d0\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c04\/2017\/QH14\ud638\uc758 \uae30\uc900\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud574 \ud2b9\ubcc4\ud788 \ub9c8\ub828\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774 \uc2dc\uc2a4\ud15c\uc740 \uc911\uac04 \ube44\uc6a9 \uc9d1\uacc4 \uacc4\uc815\uc744 \uc5c6\uc560\uace0(\uacc4\uc815 154 \uc9c1\uc811 \uc0ac\uc6a9) \ud504\ub85c\uc138\uc2a4\ub97c \uac04\uc18c\ud654\ud558\uba70, \uc2a4\ud0c0\ud2b8\uc5c5\uc758 \uc778\ub825 \uc5ed\ub7c9\uc5d0 \uc801\ud569\ud55c \ubcf4\ub2e4 \uc720\uc5f0\ud55c \uc7ac\ubb34\uc81c\ud45c \uc591\uc2dd\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC: \uc774 \ubb38\uc11c\ub294 \ud601\uc2e0\uc801\uc778 \uc2a4\ud0c0\ud2b8\uc5c5\uc744 \uc704\ud55c \ub514\uc9c0\ud138 \ud68c\uacc4 \uc801\uc6a9\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc9c0\uce68\uc11c\uc785\ub2c8\ub2e4. \uc774 \ud68c\ub78c\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uae30\uc874\uc758 \uc885\uc774 \ubb38\uc11c\ub97c \uc778\uc1c4\ud560 \ud544\uc694 \uc5c6\uc774 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc9c1\uc811 \ucd94\ucd9c\ud55c \uc804\uc790 \uac70\ub798 \uc99d\ube59\uc744 \uae30\ubc18\uc73c\ub85c \uac70\ub798\ub97c \uae30\ub85d\ud560 \uc218 \uc788\uc73c\uba70, \uc9c0\uc801 \uc7ac\uc0b0\uad8c \ubc0f \uc704\ud5d8 \ud22c\uc790\uc640 \uad00\ub828\ub41c \uc0c8\ub85c\uc6b4 \uacc4\uc815\ub3c4 \ub4f1\ub85d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\"><\/span><b>\ubb38\uc11c \ubc0f \ud68c\uacc4 \uc7a5\ubd80 \uc591\uc2dd \uc2dc\uc2a4\ud15c \uad6c\ucd95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c26\uc870\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \ud2b9\uc815\ud55c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud2b9\uc131\uacfc \uae30\uc220 \uc801\uc6a9 \uc218\uc900\uc5d0 \ub9de\ub294 \ud68c\uacc4 \uc7a5\ubd80 \ud615\uc2dd\uc744 \uc120\ud0dd\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c \uc791\uc131 \uc6d0\uce59: \ud68c\uacc4\ubc95 \uc81c16\uc870\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4 \ubb38\uc11c\ub294 \uac70\ub798 \uae30\ub85d\uc758 \uc720\uc77c\ud55c \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4. \uc2e0\uaddc \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \uc9c0\uae09 \uc694\uccad, \uc2b9\uc778, \uc99d\ube59\uc11c\ub958(\uc601\uc218\uc99d, \uc9c0\ucd9c \ub0b4\uc5ed, \uc7ac\uace0, \ub9e4\ucd9c) \uc791\uc131, \uc11c\uba85 \ubc0f \uc2b9\uc778, \uac70\ub798 \uae30\ub85d\uc5d0 \uc774\ub974\ub294 \ubb38\uc11c \ud750\ub984 \ud504\ub85c\uc138\uc2a4\ub97c \uc989\uc2dc \uad6c\ucd95\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. 2026\ub144\ubd80\ud130\ub294 \ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \ubcf4\uc548\uacfc \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud3ec\ud568\ub41c \uc804\uc790 \ubb38\uc11c \uc0ac\uc6a9\uc774 \ub354\uc6b1 \uc7a5\ub824\ub420 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc778 \ub178\ud2b8\ubd81 \uc885\ub958:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \ubd84\uac1c\uc7a5: \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uac00\uc7a5 \ud754\ud558\uace0 \uad6c\ud604\ud558\uae30 \uc26c\uc6b4 \uc720\ud615\uc785\ub2c8\ub2e4. \ubaa8\ub4e0 \uac70\ub798\ub294 \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uae30\ub85d\ub41c \ud6c4 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc73c\ub85c \uc774\uad00\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 - \uc6d0\uc7a5: \uac70\ub798\ub7c9\uc774 \uc801\uc740 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\ud569\ud558\uba70, \ub2e8\uc77c \ud68c\uacc4 \uc7a5\ubd80 \ud56d\ubaa9\uc5d0\uc11c \uacc4\uc815 \ubcc0\ub3d9 \uc0ac\ud56d\uc744 \uc9c1\uc811 \ucd94\uc801\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c27\uc870\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uc5f0\uc18d\uc131\uc744 \ubcf4\uc7a5\ud574\uc57c \ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \ubc0f \uc870\uc0ac\ub97c \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 (\uc885\uc774 \uc7a5\ubd80\uc778 \uacbd\uc6b0) \ubcc0\uacbd\ub418\uc5b4\uc11c\ub294 \uc548 \ub418\uba70, (\uc804\uc790 \uc7a5\ubd80\uc778 \uacbd\uc6b0) \uc218\uc815 \uc774\ub825 \uae30\ub85d\uc744 \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\"><\/span><b>3\ub2e8\uacc4: \uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801 \uccb4\uacc4\uc640 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc774 \uc644\ub8cc\ub418\uba74 \uae30\uc5c5\uc740 \uc815\uae30\uc801\uc778 \ud68c\uacc4 \uc5c5\ubb34 \ub2e8\uacc4\uc5d0 \uc9c4\uc785\ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\ub294 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34, \ub178\uc0ac \uad00\ub9ac, \uc0ac\uc5c5 \uc2e4\uc801\uc758 \uc815\uae30\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1 \ub4f1\uc774 \ud3ec\ud568\ub418\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ud589\uc815 \ucc98\ubc8c \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc815\ud655\ud55c \uc808\ucc28\uc640 \uae30\ud55c\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \uc774 \ub2e8\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0\ub294 \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc911\uc694\ud55c \uc138\ubb34 \uc758\ubb34 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\ub294 \uc2e0\uace0 \uae30\uac04, \uc138\uc561 \uacc4\uc0b0 \ubc29\ubc95 \ub4f1\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uace0 \ud604\ud589 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud574\uc57c \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\uac04: \uc2e0\uaddc \uc0ac\uc5c5\uc790\ub294 \uc2dc\ud589\ub839 126\/2020\/ND-CP \uc81c9\uc870 1\ud56d a\ud638\uc5d0 \ub530\ub77c \ubd84\uae30\ubcc4\ub85c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4. \uc0ac\uc5c5 \uc6b4\uc601 12\uac1c\uc6d4 \ud6c4, \ub9e4\ucd9c\uc561\uc774 \uc815\ud574\uc9c4 \uae30\uc900\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uc6d4\ubcc4 \uc2e0\uace0\ub85c \uc804\ud658\ud558\ub294 \uac83\uc744 \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc0b0 \ubc29\ubc95: \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c10\uc870\uc5d0 \ub530\ub978 \uacf5\uc81c\ubc95 \ub610\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c11\uc870\uc5d0 \ub530\ub978 \uc9c1\uc811\ubc95 \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95 \uc548\ub0b4.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubcf4\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uad6d\uac00\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \uc678\uc5d0\ub3c4 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub4f1 \uc9c1\uc6d0\uacfc \uc9c1\uc811 \uad00\ub828\ub41c \uc138\uae08 \ubc0f \uc758\ubb34 \uc0ac\ud56d\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ub4f1\ub85d: 2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c33\uc870\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc8fc\ub294 \uc9c1\uc6d0\uc758 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638(TIN)\ub97c \ub4f1\ub85d\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc: 2014\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95(\ubc0f 2025\ub144 \uac1c\uc815 \ubb38\uc11c)\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uadfc\ub85c\uc790\uc758 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8(17.51 TP3T), \uac74\uac15\ubcf4\ud5d8(31 TP3T), \uc2e4\uc5c5\ubcf4\ud5d8(11 TP3T)\uc5d0 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\"><\/span><b>\uc608\uc0c1 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc7a0\uc815 \ubc95\uc778\uc138 \ub0a9\ubd80 \uc758\ubb34: \uc2dc\ud589\ub839 91\/2022\/ND-CP(\uc2dc\ud589\ub839 126\/2020\/ND-CP \uac1c\uc815) \uc81c1\uc870 3\ud56d\uc5d0 \ub530\ub77c, 4\ubd84\uae30 \ub3d9\uc548 \ub0a9\ubd80\ud55c \uc7a0\uc815 \ubc95\uc778\uc138 \ucd1d\uc561\uc740 \uc5f0\uac04 \ubc95\uc778\uc138 \uc815\uc0b0\uc5d0 \ub530\ub978 \ub0a9\ubd80\ud574\uc57c \ud560 \ubc95\uc778\uc138\uc758 80% \uc774\uc0c1\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub0a9\ubd80\uc561\uc774 \ubd80\uc871\ud560 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ubd80\uc871\uc561\uc5d0 \ub300\ud574 \uc5f0\uccb4\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\"><\/span><b>4\ub2e8\uacc4: \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uc5f0\ub9d0 \uc138\uae08 \uc815\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \ud68c\uacc4\uc5f0\ub3c4 \ub3d9\uc548 \uae30\uc5c5\uc758 \ubaa8\ub4e0 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ud65c\ub3d9\uc744 \uc694\uc57d\ud558\uace0, \uc138\ubb34 \ub2f9\uad6d\uc774 \ubc95\uaddc \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. \ub9c8\uac10\uc77c, \ud544\uc218 \uc11c\ub958 \ubc0f \ubcf4\uace0 \uc694\uac74\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan\"><\/span><b>\ud569\uc758\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c44\uc870 \uc81c2\ud56d \uac00\ud638\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4\uac00 \ub05d\ub09c \ud6c4 \uc138 \ubc88\uc9f8 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4. (\uc77c\ubc18\uc801\uc73c\ub85c 3\uc6d4 31\uc77c)<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \ud30c\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f 2015\ub144 \ud68c\uacc4\ubc95 \uc81c29\uc870\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc5ec\uae30\uc5d0\ub294 \uc7ac\ubb34\uc0c1\ud0dc\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\"><\/span><b>\ud589\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \uc704\ud5d8 \ubc0f \ucc98\ubc8c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7135\" aria-describedby=\"caption-attachment-7135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7135\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"R\u1ee7i ro v\u00e0 x\u1eed ph\u1ea1t khi tri\u1ec3n khai sai quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7135\" class=\"wp-caption-text\">\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc5d0\uc11c \ud68c\uacc4 \uc808\ucc28\ub97c \uc798\ubabb \uc2dc\ud589\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\uacfc \ucc98\ubc8c.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \uaddc\uc815\ud558\ub294 \ubc95\ub839 125\/2020\/ND-CP\ub97c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uae30\ud55c \ucd08\uacfc \uc81c\ucd9c: \uc9c0\uc5f0 \uae30\uac04\uc5d0 \ub530\ub77c 200\ub9cc VND\uc5d0\uc11c 2,500\ub9cc VND\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4(\uc81c13\uc870).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08 \ub0a9\uc785 \uc704\ubc18: 2020\ub144 \uae30\uc5c5\ubc95 \uc81c47\uc870\uc5d0 \ub530\ub77c, \uc8fc\uc8fc\ub294 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d \ubc1c\uae09\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc57d\uc815\ub41c \uc790\ubcf8\uae08 \uc804\uc561\uacfc \uc801\uc808\ud55c \uc720\ud615\uc758 \uc790\uc0b0\uc744 \ub0a9\uc785\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ubcf8\uae08 \ub0a9\uc785\uc774 \ubd88\uc644\uc804\ud560 \uacbd\uc6b0, \ubd80\uc871\ubd84\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790 \ube44\uc6a9\uc740 \ubc95\uc778\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(2015\ub144 TT-BTC\ud638 \uc2dc\ud589\ub839).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2e0\uc0dd \uae30\uc5c5\uc744 \uc124\ub9bd\ud560 \ub54c \ucc98\uc74c\ubd80\ud130 \uc801\uc808\ud55c \ud68c\uacc4 \uc808\ucc28\ub97c \uc218\ub9bd\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34 \uad00\ub9ac\uc758 \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uace0 \uc138\uae08 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70 \ud5a5\ud6c4 \uac10\uc0ac \ubc0f \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4. \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95\uacfc \ud68c\uacc4 \uaddc\uc815 \uc18d\uc5d0\uc11c, \uc815\ud574\uc9c4 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c \ud68c\uacc4 \uae30\ub85d\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ud45c\uc900\ud654\ud558\ub294 \uac83\uc740 \uc548\uc815\uc801\uc778 \uc6b4\uc601\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0ac\uc5c5 \uc131\uc7a5\uc744 \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ucc3d\uc5c5 \ucd08\uae30 \ub2e8\uacc4\ub77c \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0 \uc544\uc9c1 \uc790\uc2e0\uc774 \uc5c6\ub2e4\uba74, \uace0\ub3c4\ub85c \uc804\ubb38\ud654\ub41c \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc804\ubb38\uac00 \ud300\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network)\uacfc \uc0c1\ub2f4\ud574 \ubcf4\uc138\uc694. \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \uc808\uc57d\ud558\uace0 \ubd88\ud544\uc694\ud55c \uc2e4\uc218\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucc3d\uc5c5 \uccab\ud574\ubd80\ud130 \uc81c\ub300\ub85c \uc124\uacc4\ub41c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc790\uae08 \uc870\ub2ec, \uc0ac\uc5c5 \ud655\uc7a5, \uc2dc\uc7a5 \ud3c9\ud310 \ud5a5\uc0c1\uc744 \uc704\ud55c \uc911\uc694\ud55c \ubc1c\uac78\uc74c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\"><\/span><b>\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38(FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\"><\/span>\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc124\ub9bd \uc9c1\ud6c4 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ucc3d\uc5c5 \ucd08\uae30\ubd80\ud130 \uc0ac\ub0b4 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc778 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uae30\uc5c5\uc740 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uc774\ud589\ud558\uace0, \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud558\uba70, \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc18c\uaddc\ubaa8 \uc2a4\ud0c0\ud2b8\uc5c5\uc758 \uacbd\uc6b0, \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud68c\uc0ac\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \ud574\uacb0\ucc45\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\uc801 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uc904\uc5ec\uc90d\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\"><\/span>\uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uae30 \uc804\uc778 \uccab \ud574\uc5d0\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \ub9e4\ucd9c\uc774 \uc5c6\ub354\ub77c\ub3c4 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9e4\ucd9c\uc774 \uc5c6\ub2e4\uace0 \ud574\uc11c \ubcf4\uace0 \uc758\ubb34\uac00 \uba74\uc81c\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\"><\/span>\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub300\ubd80\ubd84\uc758 \uc2a4\ud0c0\ud2b8\uc5c5, \ud2b9\ud788 \ucd08\uae30 \ud22c\uc790 \ube44\uc6a9\uc774 \ud070 \uacbd\uc6b0\uc5d0\ub294 \uc6d0\ucc9c\uc9d5\uc218 \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ubc1b\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uc9c1\uc811 \uacf5\uc81c \ubc29\uc2dd\uc740 \ub9e4\uc785 \uc1a1\uc7a5\uc774 \uc801\uac70\ub098 \uc804\ubb38\uc801\uc778 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc5d0\ub9cc \uc801\ud569\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\"><\/span>\ucc3d\uc5c5 \ud6c4 \ubc95\uc778\uc138 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc5b4\ub5a4 \ube44\uc6a9\uc774 \ubd88\uc778\uc815\ub420 \uac00\ub2a5\uc131\uc774 \uac00\uc7a5 \ub192\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc815\ub2f9\ud55c \uc601\uc218\uc99d\uc774 \uc5c6\ub294 \ube44\uc6a9, \uaddc\uc815\ub41c \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \ud604\uae08 \uc9c0\uae09\uc561, \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\uc774 \uc5c6\ub294 \ube44\uc6a9, \ub610\ub294 \uc57d\uc815\ub41c \uc790\ubcf8 \ucd9c\uc790\uc561\ubcf4\ub2e4 \ubd80\uc871\ud55c \uae08\uc561\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790 \ube44\uc6a9\uc740 \ucd5c\uc885 \uc815\uc0b0 \uc2dc \ubaa8\ub450 \ubd88\uc778\uc815\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\"><\/span>\uae30\ud55c \ub0b4\uc5d0 \ub4f1\ub85d \uc790\ubcf8\uae08\uc744 \uc804\uc561 \ub0a9\uc785\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc0c1 \uc5b4\ub5a4 \uc601\ud5a5\uc774 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub294 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \uc790\ubcf8\uae08 \ub0a9\uc785\uc774 90\uc77c \uc774\ub0b4\uc5d0 \uc804\uc561 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc0ac\uc5c5\uccb4\ub294 \uc815\uad00 \uc790\ubcf8\uae08\uc744 \uc870\uc815\ud574\uc57c \ud558\uba70, \ubd80\uc871\ubd84\uc5d0 \ub300\ud55c \uc774\uc790 \ube44\uc6a9\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n ngay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, l\u1eadp s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. V\u1edbi startup quy m\u00f4 nh\u1ecf, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i th\u01b0\u1eddng l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 gi\u1ea3m r\u1ee7i ro sai s\u00f3t ph\u00e1p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u0103m \u0111\u1ea7u ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. D\u00f9 ch\u01b0a c\u00f3 doanh thu, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN (n\u1ebfu c\u00f3) \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n l\u1edbn startup n\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, \u00edt h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed n\u00e0o c\u1ee7a startup d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a \u0111\u1ee7 theo cam k\u1ebft \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang h\u1ea1n c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp. N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n trong 90 ng\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p thi\u1ebfu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uce21\uba74: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e8\uc21c\ud788 \uc758\ubb34\uc801\uc778 \uc808\ucc28\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \uc6b4\uc601 \uccab\ud574\ubd80\ud130 \ube44\uc6a9\uc744 \uad00\ub9ac\ud558\uace0, \ubc95\uaddc\ub97c \uc900\uc218\ud558\uba70, \uc138\uae08\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4. \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95\uacfc \uc804\uc790 \uccad\uad6c \uc2dc\uc2a4\ud15c \uc18d\uc5d0\uc11c, [...]<\/p>","protected":false},"author":4,"featured_media":7134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7133","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\/7133","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7133"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7133\/revisions"}],"predecessor-version":[{"id":7138,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7133\/revisions\/7138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7134"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}