{"id":7302,"date":"2026-01-20T23:54:58","date_gmt":"2026-01-21T06:54:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7302"},"modified":"2026-01-20T23:54:58","modified_gmt":"2026-01-21T06:54:58","slug":"thu-thap-va-phan-loai-chung-tu-goc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/","title":{"rendered":"80% \ud68c\uc0ac\ub294 \uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc218\uc9d1 \ubc0f \ubd84\ub958 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \ubc94\ud588\uc2b5\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uc6d0\ubcf8 \uc11c\ub958 \uc218\uc9d1 \ubc0f \ubd84\ub958\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \ud589\uc815 \uc5c5\ubb34\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\uae08 \uc900\uc218\uc758 \ud575\uc2ec \uc694\uc18c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 99\/2025\/TT-BTC\uc640 \ud3ec\uad04\uc801\uc778 \uc804\uc790 \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c\uc758 \uc601\ud5a5\uc73c\ub85c \uc6d0\ubcf8 \uc11c\ub958\uc758 \uc624\ub958\ub294 \uacbd\ube44 \ubd88\uc778\uc815, \uc138\uae08 \uccb4\ub0a9, \ud68c\uacc4\uc0c1 \ubd88\uc774\uc775\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 30\ub144 \uacbd\ub825\uc758 \uc218\uc11d \ud68c\uacc4\uc0ac\uc758 \uc2dc\uac01\uc73c\ub85c, \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\ubd80\ud130\uc758 \uad00\ub9ac \ubc0f \ub514\uc9c0\ud138 \ub370\uc774\ud130 \ud45c\uc900\uc5d0 \ub530\ub978 \uacfc\ud559\uc801\uc778 \ubd84\ub958, \uadf8\ub9ac\uace0 \uac01 \uc138\ubb34 \uc870\uc0ac \ubc0f \uc815\uc0b0 \uc804 \uacac\uace0\ud55c &quot;\ubc95\uc801 \ubc29\ud328&quot; \uad6c\ucd95\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 2026\ub144 \uc6d0\ubcf8 \uc11c\ub958 \uc218\uc9d1 \ubc0f \ubd84\ub958 \uc804\ub7b5\uc5d0 \ub300\ud55c \uc2ec\uce35 \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\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' ><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\/thu-thap-va-phan-loai-chung-tu-goc\/#Chung_tu_goc_la_gi\" >\uc6d0\ubcf8 \ubb38\uc11c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Dac_diem_cot_loi_cua_Chung_tu_goc\" >\uc6d0\ubcf8 \ubb38\uc11c\uc758 \ud575\uc2ec \ud2b9\uc9d5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Tam_quan_trong_cua_Ho_so_goc_trong_nam_2026\" >2026\ub144 \uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc911\uc694\uc131<\/a><\/li><\/ul><\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Thu_thap_chung_tu_goc_Nghe_thuat_kiem_soat_tu_%E2%80%9CCua_ngo%E2%80%9D\" >\uc6d0\ubcf8 \ubb38\uc11c \uc218\uc9d1: &quot;\uac8c\uc774\ud2b8\uc6e8\uc774&quot;\uc5d0\uc11c \ubc14\ub77c\ubcf4\ub294 \ud1b5\uc81c\uc758 \uae30\uc220<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_biet_Chung_tu_goc_va_Chung_tu_ghi_so\" >\uc6d0\ubcf8 \ubb38\uc11c\uc640 \uc77c\uc9c0 \uae30\ub85d\uc758 \uad6c\ubd84<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Danh_muc_Chung_tu_bat_buoc_theo_tung_nghiep_vu\" >\uac01 \uac70\ub798\uc5d0 \ud544\uc694\ud55c \uc11c\ub958 \ubaa9\ub85d<\/a><\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Quy_trinh_thu_thap_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \ub370\uc774\ud130 \uc218\uc9d1 \ud504\ub85c\uc138\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_loai_chung_tu_goc_Khoa_hoc_quan_tri_ho_so_chuyen_nghiep\" >\uc6d0\ubcf8 \ubb38\uc11c \ubd84\ub958: \uc804\ubb38 \ubb38\uc11c \uad00\ub9ac \uacfc\ud559<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#_Phan_loai_theo_cong_dung\" >\u00a0\uae30\ub2a5\ubcc4 \ubd84\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_loai_theo_hinh_thuc\" >\ud615\ud0dc\ubcc4 \ubd84\ub958<\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Kiem_tra_tinh_phap_ly_truoc_ky_quyet_toan_thue\" >\uc138\uae08 \uc815\uc0b0 \uc804\uc5d0 \ubc95\ub960 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Luu_tru_va_bao_quan_theo_Thong_tu_992025ND-CP_va_che_tai_xu_phat\" >\ubcf4\uad00 \ubc0f \ubcf4\uc874\uc740 \ud68c\ub78c 99\/2025\/ND-CP\uc5d0 \ub530\ub77c\uc57c \ud558\uba70, \uc704\ubc18 \uc2dc \ucc98\ubc8c\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#Quy_dinh_ve_luu_tru\" >\ubcf4\uad00 \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-thap-va-phan-loai-chung-tu-goc\/#_Cac_muc_xu_phat_vi_pham_ve_luu_tru_bao_quan\" >\u00a0\ubcf4\uad00 \ubc0f \ubcf4\uc874 \uad00\ub828 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud55c \ucc98\ubc8c.<\/a><\/li><\/ul><\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chung_tu_goc_la_gi\"><\/span><b>\uc6d0\ubcf8 \ubb38\uc11c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \uc11c\ub958\ub294 \ubc1c\uc0dd\ud558\uace0 \uc644\ub8cc\ub41c \uacbd\uc81c\uc801 \ubc0f \uc7ac\uc815\uc801 \uac70\ub798\ub97c \ubc18\uc601\ud558\ub294 \ucd5c\ucd08\uc758 \ud68c\uacc4 \uc99d\ube59 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc11c\ub958\ub294 \uac70\ub798\uac00 \ubc1c\uc0dd\ud55c \uc2dc\uc810\uc5d0 \uc791\uc131\ub418\uba70 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \ub370 \uc9c1\uc811\uc801\uc778 \ubc95\uc801 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_cot_loi_cua_Chung_tu_goc\"><\/span><b>\uc6d0\ubcf8 \ubb38\uc11c\uc758 \ud575\uc2ec \ud2b9\uc9d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubb38\uc11c\uac00 \uc720\ud6a8\ud55c \uc6d0\ubcf8 \ubb38\uc11c\ub85c \uac04\uc8fc\ub418\ub824\uba74 \ub2e4\uc74c \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\ub798\uac00 \ubc1c\uc0dd\ud558\ub294 \uccab \ubc88\uc9f8 \uc2dc\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\ub798\uc758 \ub0b4\uc6a9, \uac00\uce58 \ubc0f \uc8fc\uc81c\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud544\uc694\ud55c \ubc95\uc801 \uc694\uc18c(\ub0a0\uc9dc, \uc11c\uba85\/\ub514\uc9c0\ud138 \uc11c\uba85, \uc138\ubc95, \ub0b4\uc6a9 \ub4f1)\ub97c \ubaa8\ub450 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \uc804\ud45c\ub97c \uc791\uc131\ud558\ub294 \ub370 \uc9c1\uc811\uc801\uc778 \uae30\ucd08 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Ho_so_goc_trong_nam_2026\"><\/span><b>2026\ub144 \uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc911\uc694\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7304\" aria-describedby=\"caption-attachment-7304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7304\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7304\" class=\"wp-caption-text\">\uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uac83\uc758 \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \ubc0f \ucd5c\uc2e0 \uc9c0\uce68\uc778 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4 \uc11c\ub958\ub294 \ubc1c\uc0dd\ud558\uace0 \uc644\ub8cc\ub41c \uacbd\uc81c \ubc0f \uae08\uc735 \uac70\ub798\ub97c \ubc18\uc601\ud558\ub294 \ubb38\uc11c \ubc0f \uc815\ubcf4 \ub9e4\uccb4\ub85c\uc11c \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uc774 \uc911 \uc6d0\ubcf8 \uc11c\ub958\ub294 \uc9d1\uacc4 \ub610\ub294 \ub370\uc774\ud130 \ubcc0\ud658\uc758 \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\ub294 \uc8fc\uc694 \ubc95\uc801 \uc99d\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud574\uc9c8\uae4c\uc694? \uc774\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub418\ub294 \uc804\uc790 \uccad\uad6c\uc11c\uc640 \uace0\uc720 \uc2dd\ubcc4\uc790\uac00 \uc788\ub294 \ub514\uc9c0\ud138 \ubb38\uc11c\uac00 \ub110\ub9ac \ubcf4\uae09\ub420 \uac83\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uacbd\uc601\uc740 \ub354 \uc774\uc0c1 &quot;\uc885\uc774 \uccad\uad6c\uc11c\ub97c \uc218\uc9d1\ud558\ub294 \uac83&quot;\uc774 \uc544\ub2c8\ub77c \ub514\uc9c0\ud138 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uc744 \uad00\ub9ac\ud558\ub294 \uac83\uc73c\ub85c \ubc14\ub014 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc624\ub298\ub0a0 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc5ec\uc804\ud788 \ud30c\ud3b8\ud654\ub41c \uc11c\ub958\ub97c \uc218\uc9d1\ud558\ub294 \uc2e4\uc218\ub97c \uc800\uc9c0\ub974\uace0 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 &quot;\uc1a1\uc7a5\uc740 \uc788\uc9c0\ub9cc \uac70\ub798 \ub0b4\uc5ed\uc774 \ud5c8\uc704\uc778&quot; \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud558\uac70\ub098 \uc11c\ub958\uac00 \uc624\ub798\ub41c \uacbd\uc6b0\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \uc870\uc0ac\ub97c \ubc1b\uac8c \ub418\ub294 \uac00\uc7a5 \ud070 \uc6d0\uc778\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_thap_chung_tu_goc_Nghe_thuat_kiem_soat_tu_%E2%80%9CCua_ngo%E2%80%9D\"><\/span><b>\uc6d0\ubcf8 \ubb38\uc11c \uc218\uc9d1: &quot;\uac8c\uc774\ud2b8\uc6e8\uc774&quot;\uc5d0\uc11c \ubc14\ub77c\ubcf4\ub294 \ud1b5\uc81c\uc758 \uae30\uc220<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ud488\uc9c8\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \uccab \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uacbd\uc81c \uac70\ub798\uac00 \ubc1c\uc0dd\ud558\ub294 \uc989\uc2dc \uc6d0\ubcf8 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uc801\uc808\ud55c \uc808\ucc28\uac00 \uc2dc\uc791\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_Chung_tu_goc_va_Chung_tu_ghi_so\"><\/span><b>\uc6d0\ubcf8 \ubb38\uc11c\uc640 \uc77c\uc9c0 \uae30\ub85d\uc758 \uad6c\ubd84<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\uc9d1, \ubd84\ub958 \ubc0f \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud63c\ub780\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc6d0\ucc9c \ubb38\uc11c\uc640 \ubd84\uac1c \ud56d\ubaa9\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \ub9ce\uc740 \uc138\uae08 \uc815\uc0b0 \uc624\ub958\ub294 \uae30\uc5c5\uc774 \uc644\uc804\ud55c \ubd84\uac1c \ud56d\ubaa9\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc9c0\ub9cc \uc720\ud6a8\ud55c \uc6d0\ucc9c \ubb38\uc11c\uac00 \ubd80\uc871\ud558\uac70\ub098 \ubd80\uc815\ud655\ud558\uc5ec \ube44\uc6a9 \uacf5\uc81c\uac00 \uac70\ubd80\ub418\ub294 \ub370\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ubc95\uc801 \uc131\uaca9, \uc0dd\uc131 \uc2dc\uc810 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c\uc758 \uc5ed\ud560 \uce21\uba74\uc5d0\uc11c \uc774 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \ubb38\uc11c \uac04\uc758 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5 \ud68c\uacc4\uc5d0\uc11c \uc6d0\ubcf8 \ubb38\uc11c\uc640 \ubd84\uac1c\uc7a5\uc744 \uad6c\ubd84\ud558\ub294 \ubc29\ubc95.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6d0\ubcf8 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc804\ud45c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc790\uc5f0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ucd08\uae30 \ubc95\uc801 \uc99d\uac70<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub3c4\uad6c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucc3d\uc870\uc758 \uc2dc\uac04<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac70\ub798\uac00 \ubc1c\uc0dd\ud560 \ub54c\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \uc11c\ub958\ub97c \ubc1b\uc740 \ud6c4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\uc801 \uac00\uce58<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc81c\uc77c \ub192\uc740<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uc7a5, \ucc3d\uace0 \uc601\uc218\uc99d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c, \ubd84\uac1c\uc7a5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \uc11c\ub958\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc804\uccb4\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70 \ucd5c\uace0\uc758 \ubc95\uc801 \uac00\uce58\ub97c \uc9c0\ub2c8\ub294 \ubc18\uba74, \ubd84\uac1c\ub294 \ub2e8\uc21c\ud788 \ud68c\uacc4 \ubc0f \ub370\uc774\ud130 \uc9d1\uacc4 \ub3c4\uad6c\uc5d0 \ubd88\uacfc\ud569\ub2c8\ub2e4. \uc544\ubb34\ub9ac \ud68c\uacc4 \uae30\ub85d\uc774 \uc644\ubcbd\ud558\ub354\ub77c\ub3c4 \uc6d0\ubcf8 \uc11c\ub958\uc758 \uc624\ub958\ub098 \ub204\ub77d\uc740 \ubd84\uac1c\ub85c \ubcf4\uc644\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uac70\ub798 \ubc1c\uc0dd \uc21c\uac04\ubd80\ud130 \uc6d0\ubcf8 \uc11c\ub958\uc758 \uc218\uc9d1 \ubc0f \ubd84\ub958\ub97c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud558\uc5ec \ube44\uc6a9\uc758 \uc720\ud6a8\uc131\uc744 \ubcf4\ud638\ud558\uace0 \uac10\uc0ac \ubc0f \uc138\uae08 \uc815\uc0b0 \uc2dc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc608:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c(XML \ud615\uc2dd\uc774 \ubc95\uc801 \uc6d0\ubcf8\uc785\ub2c8\ub2e4)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc601\uc218\uc99d \ubc0f \uc9c0\ubd88 \uc601\uc218\uc99d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc3d\uace0 \uc601\uc218\uc99d, \ucc3d\uace0 \ubc30\uc1a1 \ud655\uc778\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc218\uc778\uacc4 \uae30\ub85d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uacc4\uc57d, \uacc4\uc57d \ubd80\ub85d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \ucd9c\uae08\/\uc2e0\uc6a9 \uce74\ub4dc \uc54c\ub9bc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\ubb34\uc2dc\uac04\ud45c, \uae09\uc5ec \uba85\uc138\uc11c, \uace0\uc6a9 \uacc4\uc57d\uc11c<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_Chung_tu_bat_buoc_theo_tung_nghiep_vu\"><\/span><b>\uac01 \uac70\ub798\uc5d0 \ud544\uc694\ud55c \uc11c\ub958 \ubaa9\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\ub97c \ud6a8\uc728\uc801\uc73c\ub85c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub824\uba74 \uba85\ud655\ud558\uac8c \uadf8\ub8f9\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1b5\ud654 \uc720\ud615: \uc601\uc218\uc99d, \uc9c0\uae09 \uc804\ud45c \ubc0f \uc9c1\ubd88\/\uc2e0\uc6a9 \uc804\ud45c\uc5d0\ub294 \ud615\uc2dd\uc5d0 \ub530\ub77c \ucda9\ubd84\ud55c \ub514\uc9c0\ud138 \ub610\ub294 \uc790\ud544 \uc11c\uba85\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\/\ud310\ub9e4 \uadf8\ub8f9: \ubc95\ub839 123\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uad6d\uc138\uccad \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc870\ud68c\ud55c \uc815\ubcf4. \ub2e8, \uacc4\uc0b0\ub300(POS) \uc1a1\uc7a5\uc740 \uc720\ud6a8\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub824\uba74 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc870\ud569: \uae09\uc5ec \uae30\ub85d \uc678\uc5d0\ub3c4 \uc815\ud655\uc131\uacfc \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub514\uc9c0\ud138 \ucd9c\uadfc \uae30\ub85d\uacfc \uc804\uc790 \uace0\uc6a9 \uacc4\uc57d\uc11c\ub97c \uc218\uc9d1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_thap_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \ub370\uc774\ud130 \uc218\uc9d1 \ud504\ub85c\uc138\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ub204\ub77d\ub418\uac70\ub098 \ubd80\uc815\ud655\ud55c \ubb38\uc11c\uac00 \uc5c6\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 3\ub2e8\uacc4 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4(\ucd9c\ubc1c \uc9c0\uc810): \ud310\ub9e4 \ub610\ub294 \ucc3d\uace0 \uc9c1\uc6d0\uc740 \uac70\ub798 \uc644\ub8cc \uc989\uc2dc \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4(\ubc95\uc801 \uac80\uc99d): \uacb0\uc81c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub514\uc9c0\ud138 \uc11c\uba85, QR \ucf54\ub4dc\uc758 \uc720\ud6a8\uc131 \ubc0f \uc138\uae08 \ud3ec\ud138\uc5d0\uc11c \uacf5\uae09\uc5c5\uccb4\uc758 \uc6b4\uc601 \uc0c1\ud0dc\ub97c \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4(\ud655\uc778): \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \ud68c\uacc4 \uad00\ub9ac\uc790\uac00 \ub370\uc774\ud130\uc5d0 \uc11c\uba85\ud558\uc5ec \uacf5\uc2dd\uc801\uc73c\ub85c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0 \uc785\ub825\ud569\ub2c8\ub2e4.<\/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\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_chung_tu_goc_Khoa_hoc_quan_tri_ho_so_chuyen_nghiep\"><\/span><b>\uc6d0\ubcf8 \ubb38\uc11c \ubd84\ub958: \uc804\ubb38 \ubb38\uc11c \uad00\ub9ac \uacfc\ud559<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\uc9d1 \ud6c4, \uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \ub2e4\uc74c \ub2e8\uacc4\ub294 \uccb4\uacc4\uc801\uc778 \ubcf4\uad00 \uad6c\ud68d\uc5d0 \uc815\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"_Phan_loai_theo_cong_dung\"><\/span><b>\u00a0\uae30\ub2a5\ubcc4 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uad00\ub828 \uc124\uba85\uc774 \ud544\uc694\ud560 \ub54c \ud22c\uba85\uc131\uacfc \uac80\uc99d \uc6a9\uc774\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ubb38\uc11c\ub97c \uc2e4\uc81c \uc6a9\ub3c4\uc5d0 \ub530\ub77c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \ubb38\uc11c: \uac70\ub798\uac00 \uc644\ub8cc\ub418\uc5c8\uc74c\uc744 \uc99d\uba85\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4(\uc1a1\uc7a5, \ucc3d\uace0 \uc785\uace0\uc99d).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\ubb38\uc11c: \uc2e4\ud589\uc744 \uc704\ud55c \uc8fc\ubb38(\uc9c0\ubd88 \uc8fc\ubb38, \ubc1c\uc1a1 \uc8fc\ubb38)\uc744 \ubc1c\ud589\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc808\ucc28 \ubb38\uc11c: \ud68c\uacc4 \uae30\ub85d \uc791\uc131\uc744 \uc704\ud574 \uc0ac\uc6a9\ub429\ub2c8\ub2e4(\uac10\uac00\uc0c1\uac01 \ubc30\ubd84\ud45c).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_hinh_thuc\"><\/span><b>\ud615\ud0dc\ubcc4 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \ub450 \uac1c\uc758 \uc8fc\uc694 \ubd84\uacfc\ub85c \ub098\ub258\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\ubb3c \ubb38\uc11c: \uc544\uc9c1 \ub514\uc9c0\ud138\ud654\ub418\uc9c0 \uc54a\uc740 \uc624\ub798\ub41c \uae30\ub85d\ubb3c\uc774\ub098 \ud2b9\uc218 \uae30\ub85d\ubb3c(\ubb3c\ub9ac\uc801 \ubcf4\uad00 \ud544\uc694).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uae30\ubc18 \ubb38\uc11c: \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud3ec\ud568\ub41c XML \ubc0f PDF \ud30c\uc77c. \ucc38\uace0: XML \ud30c\uc77c\uc740 \uc6d0\ubcf8 \ubc95\uc801 \ubb38\uc11c\uc774\uba70, PDF \ud30c\uc77c\uc740 \ubcf4\uae30\uc6a9 \ubc84\uc804\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_phap_ly_truoc_ky_quyet_toan_thue\"><\/span><b>\uc138\uae08 \uc815\uc0b0 \uc804\uc5d0 \ubc95\ub960 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud560 \ub54c \uac80\uc99d\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. 2026\ub144 \uae30\uc900\uc73c\ub85c &quot;\uae68\ub057\ud55c&quot; \uc6d0\ubcf8 \ubb38\uc11c\ub294 \ub2e4\uc74c \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc644\uc804\uc131: \ud68c\uacc4\ubc95 \uc81c16\uc870\uc5d0 \uaddc\uc815\ub41c 7\uac00\uc9c0 \ud544\uc218 \uc694\uc18c\ub97c \ubaa8\ub450 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\uce58 \uc694\uac74: 10\uc5b5 VND \uc0c1\ub2f9\uc758 \uad6c\ub9e4 \uc1a1\uc7a5\uc5d0\ub294 \ud574\ub2f9 \ucc3d\uace0 \uc601\uc218\uc99d \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c\uac00 \ubc18\ub4dc\uc2dc \ucca8\ubd80\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub458 \uc911 \ud558\ub098\ub77c\ub3c4 \ub204\ub77d\ub41c \uacbd\uc6b0, \uac10\uc0ac \uc2dc \ud574\ub2f9 \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc2dc\uc131: \uac70\ub798 \ubc1c\uc0dd \uc989\uc2dc \uad00\ub828 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc11c\ub958 \uc900\ube44\uac00 \uc9c0\uc5f0\ub420 \uacbd\uc6b0 \ud589\uc815\ucc98\ubc8c \uaddc\uc815\uc5d0 \ub530\ub77c \uc11c\ub958 \ud55c \ubd80\ub2f9 300\ub9cc~500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_tru_va_bao_quan_theo_Thong_tu_992025ND-CP_va_che_tai_xu_phat\"><\/span><b>\ubcf4\uad00 \ubc0f \ubcf4\uc874\uc740 \ud68c\ub78c 99\/2025\/ND-CP\uc5d0 \ub530\ub77c\uc57c \ud558\uba70, \uc704\ubc18 \uc2dc \ucc98\ubc8c\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7305\" aria-describedby=\"caption-attachment-7305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7305\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99.jpg\" alt=\"Quy \u0111\u1ecbnh l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7305\" class=\"wp-caption-text\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \ubcf4\uad00 \ubc0f \uad00\ub9ac \uaddc\uc815<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uacfc\uc815\uc740 \ubb38\uc11c\uac00 \uc548\uc804\ud55c \ubcf4\uad00\uc18c\uc5d0 \ubcf4\uad00\ub420 \ub54c \ube44\ub85c\uc18c \uc644\uc804\ud788 \uc644\ub8cc\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uac00\uc7a5 \ud070 \uc704\ud5d8\uc740 \ub370\uc774\ud130 \uc190\uc2e4\ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uc774 \ub2e8\uacc4\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ub9c9\ub300\ud55c \ud589\uc815\uc801 \ucc98\ubc8c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_luu_tru\"><\/span><b>\ubcf4\uad00 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc0f \uc804\ubb38 \uac80\uc0ac\uc5d0 \ud544\uc694\ud55c \uae30\ub85d\uc744 \uc27d\uac8c \ucc3e\uc744 \uc218 \uc788\ub3c4\ub85d \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\ub85d \ubcf4\uad00 \uc77c\uc815 \ubc0f \uae30\uc220 \ud45c\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc874 \uae30\uac04: \uae30\uc874\uacfc \uac19\uc774 \ud589\uc815 \ubb38\uc11c\ub294 5\ub144, \ud68c\uacc4 \ubb38\uc11c \ubc0f \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 10\ub144, \uc548\ubcf4, \uad6d\ubc29 \ubc0f \ud2b9\uc815 \uacbd\uc81c \uc0ac\uc548\uc5d0 \uc911\uc694\ud55c \ubb38\uc11c\ub294 \uc601\uad6c \ubcf4\uc874\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc544\uce74\uc774\ube59 \ud45c\uc900: \uc811\uadfc\uc131\uc774 \ubcf4\uc7a5\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc800\ub294 \uae30\uc5c5\ub4e4\uc774 \ub2e4\uc911 \ubc31\uc5c5 \uae30\ub2a5\uc744 \uac16\ucd98 \uc804\uc790 \uc544\uce74\uc774\ube59 \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud560 \uac83\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"_Cac_muc_xu_phat_vi_pham_ve_luu_tru_bao_quan\"><\/span><b>\u00a0\ubcf4\uad00 \ubc0f \ubcf4\uc874 \uad00\ub828 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud55c \ucc98\ubc8c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc218\uc9d1 \ubc0f \ubd84\ub958\uac00 \uc5c4\uaca9\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ucc98\ubc8c \uc0ac\ud56d\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c \ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub294 5,000,000 VND\uc5d0\uc11c 10,000,000 VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958\uac00 \uc694\uad6c\ub418\ub294 \ub300\ub85c \uc644\uc804\ud788 \ubcf4\uad00\ub418\uc9c0 \uc54a\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958 \ubcf4\uad00\uc774 \ubd80\uc2e4\ud558\uc5ec \ubcf4\uc874 \uae30\uac04 \ub0b4\uc5d0 \uc11c\ub958\uac00 \uc190\uc0c1\ub418\uac70\ub098 \ubd84\uc2e4\ub418\ub294 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc815 \ubcf4\uc874 \uae30\uac04\uc774 \uc9c0\ub09c \ud68c\uacc4 \ubb38\uc11c\ub97c \uc0ac\uc6a9\ud558\ub294 \ud589\uc704.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c \ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub294 1\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 2\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc5d0\uc11c \uc815\ud55c \ubcf4\uc874\uae30\uac04\uc774 \ub9cc\ub8cc\ub418\uae30 \uc804\uc5d0 \ud68c\uacc4 \ubb38\uc11c\ub97c \ud3d0\uae30\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c \ud30c\uae30 \uc704\uc6d0\ud68c\ub97c \uad6c\uc131\ud558\uc9c0 \uc54a\uace0, \ubcf4\uc874 \uae30\uac04\uc774 \ub9cc\ub8cc\ub41c \ubb38\uc11c\ub97c \uc801\uc808\ud558\uac8c \ud30c\uae30\ud558\uc9c0 \uc54a\uc740 \uac83.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ub9cc\uc57d \uadf8\ub7ec\ud55c \ud589\uc704\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc704\uc870\ub418\uac70\ub098 \uc138\uc218 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \ub9c9\ub300\ud55c \uc138\uae08 \ubc0f \uc5f0\uccb4\ub8cc(\uc77c\ubc18\uc801\uc73c\ub85c \uacfc\uc18c \uc2e0\uace0\ub41c \uc138\uc561)\ub97c \ubd80\ub2f4\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \ud68c\uacc4 \ubc0f \uc138\ubc95 \uccb4\uacc4\uac00 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9d0\uc5d0 \ub530\ub77c \uc6d0\ubcf8 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uac83\uc740 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \uc808\ucc28\uc801 \uc791\uc5c5\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc704\ud5d8 \uad00\ub9ac \uc804\ub7b5\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc6d0\ucc9c\uc801\uc73c\ub85c \uc798 \uad00\ub9ac\ub41c \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc740 \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \uc0ac\uc804\uc5d0 \ub300\ube44\ud558\uace0, \uc815\ub2f9\ud55c \ube44\uc6a9\uc744 \ubcf4\ud638\ud558\uba70, \uc6b4\uc601\uc758 \ud22c\uba85\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub300\ubd80\ubd84\uc758 \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc740 \uc218\uce58 \uc624\ub958\ubcf4\ub2e4\ub294 \ubd88\uc644\uc804\ud558\uac70\ub098 \ubc95\uc801 \ud6a8\ub825\uc774 \ubd88\ucda9\ubd84\ud55c \uc11c\ub958\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc774 \ub418\uc5b4\uc11c\uc57c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30\ubcf4\ub2e4\ub294, \uc6d0\ubcf8 \uc11c\ub958\uc758 \uc218\uc9d1, \ubd84\ub958, \ud655\uc778 \ubc0f \ubcf4\uad00 \uacfc\uc815\uc744 \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \ubb38\uc11c \ud45c\uc900\ud654, \ub0b4\ubd80 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4 \uad6c\ucd95, \ub610\ub294 99\/2025\/TT-BTC \uacf5\ubb38\uc11c\uc5d0 \ub530\ub978 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uae30\ub85d \uc900\ube44\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74, \uacbd\ud5d8 \ub9ce\uc740 \uc218\uc11d \ud68c\uacc4\uc0ac\uc640 \uc138\ubb34 \uc804\ubb38\uac00\ub85c \uad6c\uc131\ub41c MAN(Master Accountant Network) \ud300\uacfc \uc0c1\ub2f4\ud558\uc2ed\uc2dc\uc624. \uc2dc\uac04\uacfc \ube44\uc6a9, \uadf8\ub9ac\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ud06c\uac8c \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uae30\uc801\uc808\ud55c \uac80\ud1a0\ub97c \ud1b5\ud574 \ud5a5\ud6c4 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc911\ub300\ud55c \ubb38\uc81c\ub4e4\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>2026\ub144 \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uc6d0\ubcf8 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud558\ub294 \uac83\uc740 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \ud589\uc815 \uc5c5\ubb34\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\uae08 \uc900\uc218\uc758 \ud575\uc2ec \uc694\uc18c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 99\/2025\/TT-BTC\uc640 \ud3ec\uad04\uc801\uc778 \uc804\uc790 \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c\uc758 \uc601\ud5a5\uc73c\ub85c [\u2026]<\/p>","protected":false},"author":4,"featured_media":7303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7302","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\/7302","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=7302"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7302\/revisions"}],"predecessor-version":[{"id":7306,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7302\/revisions\/7306"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7303"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}