{"id":7379,"date":"2026-01-26T21:54:32","date_gmt":"2026-01-27T04:54:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7379"},"modified":"2026-01-26T21:54:32","modified_gmt":"2026-01-27T04:54:32","slug":"cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/","title":{"rendered":"\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \ucd1d\uc218\uc775\uc740 \uc5b4\ub5bb\uac8c \uc0b0\uc815\ub418\ub098\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uac10\uc0ac\uc640 \uad00\ub828\ub41c \ubc95\ub960 \uc2dc\uc2a4\ud15c\uc774 \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\uc804\ud568\uc5d0 \ub530\ub77c &quot;\ucd1d\ub9e4\ucd9c&quot;\uc740 \ub2e8\uc21c\ud55c \uc7ac\ubb34 \uc9c0\ud45c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \uaddc\ubaa8, \uc758\ubb34\uc801\uc778 \uac10\uc0ac \ub300\uc0c1, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218 \ucc45\uc784\uc744 \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \ub9ce\uc740 \uae30\uc5c5, \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ubc0f \uad00\ub9ac\uc790\ub4e4\uc774 \ud070 \uad00\uc2ec\uc744 \uac16\uace0 \uc788\ub294 \uc9c8\ubb38 \uc911 \ud558\ub098\ub294 &quot;\uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \ucd1d \uc218\uc775\uc740 \uc5b4\ub5bb\uac8c \uacb0\uc815\ub418\uba70, \ucd5c\uc2e0 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc5b4\ub5a4 \ubcf4\uace0\uc11c\ub97c \uae30\uc900\uc73c\ub85c \uc0bc\uc544\uc57c \ud558\ub294\uac00?&quot;\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \ub17c\ubb38\uc740 \uc2dc\ud589\ub839 \uc81c90\/2025\/ND-CP\ud638 \uc81c1\uc870 \uc81c2\ud56d d\ud638\uc640 \ud68c\uacc4\ubc95 \uc81c29\uc870 \uc81c2\ud56d b\ud638\ub97c \ubc14\ud0d5\uc73c\ub85c \ud574\ub2f9 \uc0ac\uc548\uc744 \uc885\ud569\uc801\uc73c\ub85c \ubd84\uc11d\ud558\uace0, \uadf8 \ud574\uc11d\uacfc \uc2e4\uc81c \uc801\uc6a9\uc5d0 \ub300\ud574 \uba85\ud655\ud788 \uc124\uba85\ud558\uace0\uc790 \ud55c\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\" >\ucd1d\uc218\uc785 \uc0b0\uc815\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_tai_Luat_Ke_toan\" >\ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \uaddc\uc815<\/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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\" >\ubc95\ub839 90\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815<\/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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Bao_cao_tai_chinh_hop_nhat_la_gi\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\" >\uadf8\ub807\ub2e4\uba74 &quot;\uc5f0\uac04 \ucd1d\ub9e4\ucd9c&quot; \ubaa9\ud45c\ub294 \uc5b4\ub5bb\uac8c \ud574\uc11d\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\" >\uac01 \uc0ac\ub840\ubcc4 \ucd1d\uc218\uc775\uc744 \uc0b0\uc815\ud558\ub294 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\" >\uae30\uc5c5\uc740 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\" >\ub300\uae30\uc5c5 \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ucd1d\ub9e4\ucd9c\uc561\uc758 \uc5ed\ud560.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\" >\uae30\uc5c5 \ubc0f \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc911\uc694 \ucc38\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#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=\"Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\"><\/span><b>\ucd1d\uc218\uc785 \uc0b0\uc815\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c &quot;\ucd1d\uc218\uc785&quot;\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uae30 \uc704\ud574\uc11c\ub294 \uba3c\uc800 \uc774 \ubb38\uc81c\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \ud2c0\uc744 \uc0b4\ud3b4\ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud68c\uacc4\ubc95\uacfc \uc2dc\ud589\ub839 \uc81c90\/2025\/ND-CP\ud638\ub294 \ubcf4\uace0\uc11c \uc791\uc131 \uc6d0\uce59\uacfc \uc0ac\uc6a9\ub418\ub294 \uc218\uc775 \ub370\uc774\ud130\uc758 \ucd9c\ucc98\ub97c \uba85\ud655\ud788 \ud558\ub294 \ub450 \uac00\uc9c0 \ud575\uc2ec\uc801\uc778 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Ke_toan\"><\/span><b>\ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c29\uc870 2\ud56d (b)\ud638\uc5d0 \ub530\ub974\uba74, \uc0c1\uc704 \ud68c\uacc4 \ubd80\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;\uc790\ud68c\uc0ac \ud68c\uacc4 \ub2e8\uc704\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \ubc14\ud0d5\uc73c\ub85c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ub610\ub294 \ud1b5\ud569\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ud558\uc704 \ud68c\uacc4 \ub2e8\uc704(\uc790\ud68c\uc0ac, \uc885\uc18d \ub2e8\uc704)\ub97c \ubcf4\uc720\ud558\ub294 \uacbd\uc6b0,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ud55c \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \uc804\uccb4 \uae30\uc5c5\uadf8\ub8f9\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \uc601\uc5c5 \uc2e4\uc801\uc744 \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ud558\ub294 \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc744 \ud3ec\ud568\ud55c \uc8fc\uc694 \uc7ac\ubb34 \uc9c0\ud45c\ub97c \uacc4\uc0b0\ud560 \ub54c \ub370\uc774\ud130\uc758 \uc801\ubc95\ud55c \ucd9c\ucc98\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\"><\/span><b>\ubc95\ub839 90\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c90\/2025\/ND-CP\ud638\ub294 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc2dc\ud589\uaddc\uce59\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\uba70, \ud574\ub2f9 \ubc95\ub839 \uc81c1\uc870 \uc81c2\ud56d d\ud638\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;\uc5f0\uac04 \ucd1d\uc218\uc785\uc740 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5\uc774 \uc791\uc131\ud55c \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc774 \ud2b9\ud788 \uc911\uc694\ud55c \uc774\uc720\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;\">\ucd1d \ub9e4\ucd9c\uc561\uc740 \uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc73c\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc5b4\ub5a4 \uae30\uc5c5\uc774 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 \uc774\ub294 \uae30\uc5c5\uc774 \uc791\uc131\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\ub294 \uc801\ubc95\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud574 \ud655\uc778\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc774 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud588\ub2e4\uba74, &quot;\uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561&quot;\uc740 \uc5b4\ub290 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uac00\uc838\uc640\uc57c \ud560\uae4c\uc694?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc704 \ubb38\uc81c\ub97c \uba85\ud655\ud788 \ud558\uace0 \ub2f5\uc744 \ucc3e\uae30 \uc704\ud574 MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_hop_nhat_la_gi\"><\/span><b>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ubaa8\ud68c\uc0ac\uac00 \uc790\ud68c\uc0ac\uc640 \ud568\uaed8 \ud558\ub098\uc758 \uacbd\uc81c\uc801 \uc2e4\uccb4\ub85c\uc11c \ubaa8\ud68c\uc0ac\uc640 \uc790\ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc, \uc0ac\uc5c5 \uc2e4\uc801 \ubc0f \ud604\uae08 \ud750\ub984\uc744 \ubc18\uc601\ud558\uc5ec \uc791\uc131\ud558\ub294 \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac1c\ubcc4 \uc7ac\ubb34\uc81c\ud45c\uc640\ub294 \ub2ec\ub9ac:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\ubcc4 \ubcf4\uace0\uc11c\ub294 \ub2e8\uc77c \ubc95\uc778\uc758 \ud65c\ub3d9\ub9cc\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c\ub294 \uacc4\uc5f4\uc0ac \uac04 \uac70\ub798\ub97c \uc81c\uc678\ud558\uace0 \uc804\uccb4 \uadf8\ub8f9\uc758 \uc2e4\uc81c \uaddc\ubaa8\uc640 \ub9e4\ucd9c\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc758 \uc2e4\uc81c \uaddc\ubaa8\ub97c \ud3c9\uac00\ud574\uc57c \ud558\ub294 \ubc95\uc801 \ub9e5\ub77d\uc5d0\uc11c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \uacb0\uc815\uc801\uc778 \uc911\uc694\uc131\uc744 \uc9c0\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\"><\/span><b>\uadf8\ub807\ub2e4\uba74 &quot;\uc5f0\uac04 \ucd1d\ub9e4\ucd9c&quot; \ubaa9\ud45c\ub294 \uc5b4\ub5bb\uac8c \ud574\uc11d\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \ubc0f \uc2dc\ud589\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74 &quot;\uc5f0\uac04 \ucd1d\uc218\uc785&quot; \uc9c0\ud45c\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;\">\uc5f0\uac04 \ucd1d\uc218\uc785\uc740 \ubc14\ub85c \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uae30\ub85d\ub41c \uc218\uc785\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9\ub418\ub294 \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uc774 \ubc95\uc801\uc73c\ub85c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8\ub807\ub2e4\uba74 \uae30\uc5c5\uc774 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \uacbd\uc6b0, &quot;\uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561&quot;\uc740 \uc5b4\ub290 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uac00\uc838\uc640\uc57c \ud560\uae4c\uc694? \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub450 \uac00\uc9c0 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc740 \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc5f0\uac04 \ucd1d \ub9e4\ucd9c\uc561\uc740 \uac1c\ubcc4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\ucd9c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\"><\/span><b>\uac01 \uc0ac\ub840\ubcc4 \ucd1d\uc218\uc775\uc744 \uc0b0\uc815\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ucd1d\ub9e4\ucd9c\uc561\uc744 \uc0b0\ucd9c\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uc790\ub8cc \ucd9c\ucc98\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc544\ub798\ub294 \uc77c\ubc18\uc801\uc778 \uc0c1\ud669\uc5d0\uc11c \ucd1d\ub9e4\ucd9c\uc561\uc744 \uc0b0\ucd9c\ud558\ub294 \uad6c\uccb4\uc801\uc778 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\uae30\uc5c5\uc740 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uacbd\uc6b0\uc5d0\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;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ubc95\uc801\uc73c\ub85c \uac00\uc7a5 \uc720\ud6a8\ud558\uace0 \uc644\uc804\ud55c \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5 \uadf8\ub8f9 \uc804\uccb4\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ucd1d \uc218\uc775\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uacb0\uc815\ud560 \ub54c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uaddc\ubaa8;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc758\ubb34;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \uc5f0\uac04 \ucd1d \uc218\uc775\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uae30\uc900.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc218\uce58\ub294 \ubaa8\ud68c\uc0ac \uac1c\ubcc4 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc544\ub2cc \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc788\ub294 \ub9e4\ucd9c\uc561\uc5d0\uc11c \uac00\uc838\uc640\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9cc\uc57d \uc0ac\uc5c5\uccb4\uac00 \ub2e4\uc74c\uacfc \uac19\ub2e4\uba74:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ud68c\uc0ac \uc5c6\uc74c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc694\uac74\uc758 \uc801\uc6a9\uc744 \ubc1b\uc9c0 \uc54a\ub294 \uacbd\uc6b0,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8 \ub2e4\uc74c\uc5d0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\ubcc4 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc720\uc77c\ud55c \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \ubcf4\uace0\uc11c\uc758 \uc218\uce58\ub97c \uae30\uc900\uc73c\ub85c \uc5f0\uac04 \ucd1d \uc218\uc775\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uae30\uc5c5 \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ucd1d\ub9e4\ucd9c\uc561\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5\uccb4\uac00 \ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\ub85c \uac04\uc8fc\ub418\ub824\uba74 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c \ub450 \uac00\uc9c0\ub97c \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;\">\uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc774 \ubc95\uc801\uc73c\ub85c \uc815\ud574\uc9c4 \uae30\uc900\uce58\uc778 3\ucc9c\uc5b5\uc744 \ub118\uc5b4\uc130\uc2b5\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0\uc774 1000\uc5b5 VND\ub97c \ucd08\uacfc\ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\ub9e4\ub144 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \uadfc\ub85c\uc790 \uc218\ub294 \ud3c9\uade0 200\uba85\uc744 \ub118\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8 \uc548\uc5d0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc804 \uc5f0\ub3c4\uc758 \ucd1d \ub9e4\ucd9c\uc561\uc740 \ubc18\ub4dc\uc2dc \uace0\ub824\ud574\uc57c \ud560 \uae30\uc900\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ucd9c\ucc98(\ud1b5\ud569 \ub610\ub294 \uac1c\ubcc4)\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \ubaa8\ud68c\uc0ac A\ub294 3\uac1c\uc758 \uc790\ud68c\uc0ac\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub530\ub974\uba74 \ucd1d \ub9e4\ucd9c\uc561\uc740 4200\uc5b5 VND\ub97c \uae30\ub85d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ud68c\uc0ac\uc758 2025\ub144 \ubcc4\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub530\ub974\uba74 \ub9e4\ucd9c\uc561\uc740 1,800\uc5b5 VND\ub85c \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \ud3c9\uac00\ud558\uae30 \uc704\ud574 2025\ub144 \ucd1d \ub9e4\ucd9c\uc561\uc744 \uc0b0\uc815\ud560 \ub54c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4200\uc5b5 VND\ub77c\ub294 \uc218\uce58\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub098\uc640 \uc788\ub294 \uc218\uce58\uc774\ubbc0\ub85c \ubc18\ub4dc\uc2dc \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub77c \ubaa8\ud68c\uc0ac\uac00 \uc791\uc131\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\"><\/span><b>\uae30\uc5c5 \ubc0f \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc911\uc694 \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \ubc0f \uc2dc\ud589\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub978 \ucd1d\uc218\uc785 \uc0b0\uc815 \uaddc\uc815\uc744 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \uc791\uc131\ud574\uc57c \ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc720\ud615\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc791\uc131\ub41c \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc7ac\ubb34\uc81c\ud45c\ub9cc \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc131\uaca9\uc5d0 \ubd80\ud569\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uc784\uc758\ub85c \ub354 \uc720\ub9ac\ud55c \uc790\ub8cc\ub97c \uc120\ud0dd\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubaa8\ub378\uc774 \ubcc0\uacbd\ub418\ub294 \uacbd\uc6b0(\ud569\ubcd1, \uc778\uc218 \ub610\ub294 \uc790\ud68c\uc0ac \uc124\ub9bd \ub4f1) \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc758\ubb34\ub294 \ucd5c\ucd08 \ud68c\uacc4\uae30\uac04\ubd80\ud130 \uc7ac\uac80\ud1a0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucd1d\ub9e4\ucd9c\uc561\uc744 \uc0b0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud5a5\ud6c4 \uba87 \ub144 \ub3d9\uc548 \ubc95\uc801 \ubc0f \uac10\uc0ac \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\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<p><b>\uc778\uc6a9 \uc815\ubcf4:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LuatVietnam\uc758 \uae30\uc0ac<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, \u201ct\u1ed5ng doanh thu\u201d kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay m\u00e0 c\u00f2n tr\u1edf th\u00e0nh c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7379","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=7379"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7379\/revisions"}],"predecessor-version":[{"id":7381,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7379\/revisions\/7381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7380"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}