{"id":7470,"date":"2026-02-03T20:09:07","date_gmt":"2026-02-04T03:09:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7470"},"modified":"2026-02-05T00:07:30","modified_gmt":"2026-02-05T07:07:30","slug":"huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/","title":{"rendered":"2026\ub144\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ub354 \uc774\uc0c1 \uc815\uc561\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc62c\ubc14\ub978 \uc138\uae08 \uc2e0\uace0 \uc808\ucc28\ub85c \uc804\ud658\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 198\/2025\/QH15\uc5d0 \ub530\ub77c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ub354 \uc774\uc0c1 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0, \uc774 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uc790\ub294 \uc2e0\uace0 \ubc29\uc2dd\uc744 \ud1b5\ud574 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uc138\uae08 \uc815\ucc45\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \ubcc0\ud654\ub97c \uc758\ubbf8\ud558\uba70, \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc2e4\uc81c \uc138\uc218\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uba70 \uac00\uacc4 \uacbd\uc81c \ubd80\ubb38\uc758 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1avEZYoAFNusoLJS2A3tTrjArp00iQcua\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\" >\uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c\uc758 \uc758\ubb34 \uc804\ud658 \ub300\uc0c1 \ubc0f \uc2dc\uae30.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\" >\uc774\ub7ec\ud55c \uac00\ub0b4 \uc0ac\uc5c5\uccb4 \uadf8\ub8f9\uc740 \uc758\ubb34 \uc2e0\uace0 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\" >\uc138\uae08 \uc2e0\uace0 \uacf5\uc2dd \uc2dc\uc791\uc77c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\" >\uc77c\uad04 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\ub358 \uac00\uad6c\uac00 \uc2e0\uace0 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\ub294 \uac00\uad6c\ub85c \uc804\ud658\ud558\ub294 \uacfc\uc815.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Ho_so_thay_doi_phuong_phap_tinh_thue\" >\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95 \ubcc0\uacbd \uc2e0\uccad<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\" >\uc804\ud658 \uc2dc\uc810\uc758 \uc7ac\uace0<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\" >\ub4f1\ub85d\ud558\uc2dc\uace0 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc0ac\uc6a9\ud574 \ubcf4\uc138\uc694.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\" >\uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uae30\ub85d\uc744 \uc815\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\" >\uc0c8\ub85c\uc6b4 \ubc29\uc2dd\uc744 \uc774\uc6a9\ud55c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc77c\uc815.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\" >\uac00\ub0b4 \uc0ac\uc5c5\uc790\uc758 \uc628\ub77c\uc778 \uc77c\uad04 \ub0a9\ubd80 \uc138\uae08\uc744 \uc2e0\uace0 \ub0a9\ubd80 \uc138\uae08\uc73c\ub85c \uc804\ud658\ud558\ub294 \ubc29\ubc95 \uc548\ub0b4.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\" >1\ub2e8\uacc4 \u2013 \uc804\uc790 \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\" >2\ub2e8\uacc4 \u2013 \uc801\uc808\ud55c \uc2e0\uccad\uc11c\ub97c \uc120\ud0dd\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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\" >3\ub2e8\uacc4 \u2013 \uc0ac\uc5c5\uc7a5 \uc704\uce58\ub97c \ud655\uc778\ud558\uace0 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\uc694<\/a><\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\" >4\ub2e8\uacc4 \u2013 \ubcc0\ud658 \ubc29\ubc95\uc744 \uba85\uc2dc\ud558\uace0 \uc804\uc790 \uc11c\uba85\uc744 \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\" >\ubb38\uc11c \uad00\ub9ac \ubc0f \uc7ac\uc815 \uad00\ub9ac\uc5d0 \uc788\uc5b4 \uc720\uc758\ud574\uc57c \ud560 \uc8fc\uc694 \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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Yeu_cau_ve_hoa_don_chung_tu\" >\uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958 \uc694\uac74.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quan_ly_tai_khoan_thanh_toan\" >\uacb0\uc81c \uacc4\uc815 \uad00\ub9ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nghia_vu_bao_hiem_xa_hoi\" >\uc0ac\ud68c\ubcf4\ud5d8 \uc758\ubb34<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\"><\/span><b>\uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c\uc758 \uc758\ubb34 \uc804\ud658 \ub300\uc0c1 \ubc0f \uc2dc\uae30.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ud658 \uc808\ucc28\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5 \uac00\uad6c\uc5d0 \uc77c\ub960\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud2b9\ud788 \ub9e4\ucd9c\uc561\uacfc \uc885\uc5c5\uc6d0 \uc218 \ub4f1 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0ac\uc5c5 \uac00\uad6c\ub294 \uc798\ubabb\ub41c \uc2e0\uace0\ub098 \uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815\uc801 \ucc98\ubc8c\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc801\uc6a9 \uc870\uac74\uacfc \uc804\ud658 \uc2dc\uae30\ub97c \uba85\ud655\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\"><\/span><b>\uc774\ub7ec\ud55c \uac00\ub0b4 \uc0ac\uc5c5\uccb4 \uadf8\ub8f9\uc740 \uc758\ubb34 \uc2e0\uace0 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\uc5d0\uc11c 30\uc5b5 VND \uc0ac\uc774\uc778 \ub300\uaddc\ubaa8 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790(\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c\uc5d0 \ub530\ub77c \ub2e4\ub984)\ub294 \uc77c\uad04 \ub0a9\ubd80 \ubc29\uc2dd\uc5d0\uc11c \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud558\ub294 \ub370 \uc6b0\uc120\uad8c\uc774 \uc8fc\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uc81c\ub3c4\uc758 \uc2dc\ud589 \ubaa9\uc801\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774 \uc2e4\uc81c \uc9c0\ucd9c\uc561\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ud558\uc5ec, \uace0\uc815 \uc138\uc728 \ubc29\uc2dd\uc758 \uad6c\uc2dc\ub300\uc801\uc778 \uad00\ud589\uc744 \uc81c\ud55c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uacf5\uc2dd \uc2dc\uc791\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc6b0\ub824\ud558\ub294 \ubb38\uc81c \uc911 \ud558\ub098\ub294 2025\ub144 \ub9d0 \uae30\uac04\uc5d0 \ub300\ud574 \uc18c\uae09 \uc2e0\uace0\ub97c \ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\uc785\ub2c8\ub2e4. \uacb0\uc758\uc548 198\/2025\/QH15\uc5d0 \ub530\ub974\uba74 \uc774 \ubb38\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud558\uac8c \uc815\uc758\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144\uc5d0\ub3c4 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \uae30\uc874\uacfc \uac19\uc774 \uc77c\uad04 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uc720\uc9c0\ud558\uba70, \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uac00\ub0b4 \uc0ac\uc5c5\uc790\ub294 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud558\uac8c \ub418\uba70, \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\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;\">\uc6d4\ubcc4\ub85c \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0: \uccab \uc2e0\uace0 \uae30\uac04\uc740 2026\ub144 1\uc6d4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4\ub85c \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0: \uccab \ubc88\uc9f8 \uc2e0\uace0 \uae30\uac04\uc740 2026\ub144 1\ubd84\uae30\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\ub180\ub784 \ub9cc\ud55c<\/b><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c 2025\ub144 4\ubd84\uae30\ub294 \uc77c\uc2dc\ubd88 \uc138\uae08 \uc801\uc6a9 \uae30\uac04\uc5d0 \ud3ec\ud568\ub418\ubbc0\ub85c \uc18c\uae09 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\"><\/span><b>\uc77c\uad04 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\ub358 \uac00\uad6c\uac00 \uc2e0\uace0 \uacfc\uc138 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\ub294 \uac00\uad6c\ub85c \uc804\ud658\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc804\ud658 \ub300\uc0c1 \uc0ac\uc5c5\uc790\ub294 \uc0c8\ub85c\uc6b4 \uc2e0\uace0 \ubc29\uc2dd \uc801\uc6a9\uc744 \uc644\ub8cc\ud558\uae30 \uc704\ud574 \ud544\uc694\ud55c \uc808\ucc28\ub97c \uaddc\uc815\ub41c \ub300\ub85c \uc774\ud589\ud574\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uae30\uac04\uc758 \uc138\uae08 \uc758\ubb34\ub97c \uc644\uc804\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_phuong_phap_tinh_thue\"><\/span><b>\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95 \ubcc0\uacbd \uc2e0\uccad<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg\" alt=\"\" width=\"571\" height=\"677\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg 571w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-253x300.jpg 253w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-10x12.jpg 10w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ud68c\ub78c 86\/2024\/TT-BTC\uc5d0 \uaddc\uc815\ub41c \uc591\uc2dd 08-MST\ub97c \uc791\uc131\ud558\uc5ec \ud574\ub2f9 \uc0ac\uc5c5\uc790\ub97c \uc9c1\uc811 \uad00\ud560\ud558\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud568\uc73c\ub85c\uc368 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd \ubcc0\uacbd\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ud1b5\ubcf4\ud558\uace0, \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc5d0\uc11c \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c\uc758 \uc804\ud658\uc744 \ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1NUhHVIUKeNWedifowzJ2ELD9TzgSEu9f\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400; color: #ff0000;\">\ud68c\ub78c 86\/2024\/TT-BTC\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \uc591\uc2dd 08-MST\ub97c \ub2e4\uc6b4\ub85c\ub4dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\"><\/span><b>\uc804\ud658 \uc2dc\uc810\uc758 \uc7ac\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd\uc801\uc73c\ub85c \uc7ac\uace0 \uc2e0\uace0 \uc81c\ub3c4\ub97c \uc2dc\ud589\ud558\uae30 \uc804\uc5d0, \uc0ac\uc5c5\uc790\ub294 \ud574\ub2f9 \uae30\uac04 \ucd08\uc5d0 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ubaa8\ub4e0 \uc0c1\ud488\uc744 \uac80\ud1a0\ud558\uace0 \ubaa9\ub85d\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubaa9\ub85d\uc5d0\ub294 \ubc95\uc801 \uc99d\ube59 \uc11c\ub958\uac00 \uc788\ub294 \uc0c1\ud488\uacfc \uc1a1\uc7a5\uc774 \uc5c6\ub294 \uc0c1\ud488 \ubaa8\ub450 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc870\uc0ac \uacb0\uacfc\ub294 \ud655\uc778 \ubcf4\uace0\uc11c\uc5d0 \uae30\ub85d\ub418\uba70, \uc774 \ubcf4\uace0\uc11c\ub294 \uae30\ucd08 \uc7ac\uace0 \uc794\uc561\uc744 \uacb0\uc815\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub418\uace0 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\"><\/span><b>\ub4f1\ub85d\ud558\uc2dc\uace0 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc0ac\uc6a9\ud574 \ubcf4\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\ub0b4 \uc0ac\uc5c5\uccb4\ub294 \uc0ac\uc5c5 \ubaa8\ub378\uc5d0 \ub530\ub77c \uc801\uc808\ud55c \uc720\ud615\uc758 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ube44\uc790 \uc9c1\uc811 \ud310\ub9e4: \uc138\ubb34 \ub2f9\uad6d\uc774 \uaddc\uc815\ud55c \uc5f0\uacb0 \ubc0f \ub370\uc774\ud130 \uc804\uc1a1 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d \uc0ac\uc6a9\uc744 \ub4f1\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc81c\uacf5 \ub610\ub294 \ub3c4\ub9e4 \ud65c\ub3d9\uc758 \uacbd\uc6b0: \uacf5\uc778 \uc804\uc790 \uc1a1\uc7a5 \uc194\ub8e8\uc158 \uc81c\uacf5\uc5c5\uccb4\ub97c \ud1b5\ud574 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \ub4f1\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\"><\/span><b>\uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uae30\ub85d\uc744 \uc815\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\ubc18 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud560 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ud68c\ub78c 88\/2021\/TT-BTC\uc5d0 \ub530\ub77c \uc644\uc804\ud55c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uace0 \uc720\uc9c0\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \ucd5c\uc18c\ud55c \ub2e4\uc74c\uacfc \uac19\uc740 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \ud68c\uacc4 \uc7a5\ubd80: \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798\ub97c \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uc6d0\uc7a5: \uc0c1\ud488 \ud310\ub9e4\ub85c \uc778\ud55c \uc218\uc775\uacfc \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc778\ud55c \uc218\uc775\uc744 \ubcc4\ub3c4\ub85c \ucd94\uc801\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc6d0\uc7a5: \uc790\uc7ac, \ub3c4\uad6c, \uc7a5\ube44 \ubc0f \uc0c1\ud488\uc758 \uc218\uc785, \uc218\ucd9c \ubc0f \uc7ac\uace0 \ud604\ud669\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9 \ucd94\uc801 \uc7a5\ubd80: \uc6b4\uc601 \uacb0\uacfc\ub97c \ud30c\uc545\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \ucd94\uc801 \ub4f1\ub85d\ubd80: \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uacfc \ub0a9\ubd80\ub41c \uc138\uae08\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \ubcf4\ud5d8 \uae30\ub85d\ubd80: \uc9c1\uc6d0\uc5d0\uac8c \ub300\ud55c \uc758\ubb34 \uc0ac\ud56d\uc744 \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud55c \uc7a5\ubd80.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\ud604\uae08 \ubc0f \uc740\ud589 \uc608\uae08 \uc7a5\ubd80: \uc218\uc785\uacfc \uc9c0\ucd9c \ud604\ud669 \ubc0f \ud604\uae08 \ud750\ub984 \ubcc0\ub3d9\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \ubc29\uc2dd\uc744 \uc774\uc6a9\ud55c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc77c\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uae30\ud55c\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uc5f0\uccb4\ub8cc \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc138\uae08 \uc758\ubb34\ub97c \uc6d0\ud65c\ud558\uace0 \uaddc\uc815\uc5d0 \ub9de\uac8c \uc774\ud589\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\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;\"> \uac00\uc815 \uc0ac\uc5c5\uc790\uc758 \uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \ube44\uad50.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6d4\ubcc4 \uc2e0\uace0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubd84\uae30\ubcc4 \uc2e0\uace0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc801\uc6a9 \ub300\uc0c1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc804\ub144\ub3c4 \ub9e4\ucd9c\uc561\uc774 500\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc804\ub144\ub3c4 \ub9e4\ucd9c\uc561\uc774 500\uc5b5 VND \uc774\ud558\uc778 \uac00\uacc4 \uc0ac\uc5c5\uccb4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc591\uc2dd 01\/CNKD \ubc0f \ubd80\ub85d 01-2\/BK-H\u0110KD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc591\uc2dd 01\/CNKD \ubc0f \ubd80\ub85d 01-2\/BK-H\u0110KD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2e4\uc74c \ubd84\uae30 \uccab \ub2ec 30\uc77c\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \ub9c8\uac10\uc77c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \uac00\uad6c\uac00 \uc138\uae08 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \uc804\ud658\ud560 \uacbd\uc6b0, \uc62c\ubc14\ub978 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774 \ubc29\uc2dd \uc120\ud0dd\uc758 \uc8fc\ub41c \uae30\uc900\uc740 \uc804\ub144\ub3c4 \uc18c\ub4dd\uc774\uba70, \uc774\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uae30\ud55c\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ucd08\uae30\ubd80\ud130 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ub0a9\ubd80 \uc9c0\uc5f0\uc774\ub098 \ud5c8\uc704 \uc2e0\uace0\ub85c \uc778\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc138\uae08 \uc815\ucc45 \uc18d\uc5d0\uc11c \ud22c\uba85\ud558\uace0 \uc548\uc815\uc801\uc774\uba70 \uc7a5\uae30\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac\ub97c \uc704\ud55c \ud1a0\ub300\ub97c \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\"><\/span><b>\uac00\ub0b4 \uc0ac\uc5c5\uc790\uc758 \uc628\ub77c\uc778 \uc77c\uad04 \ub0a9\ubd80 \uc138\uae08\uc744 \uc2e0\uace0 \ub0a9\ubd80 \uc138\uae08\uc73c\ub85c \uc804\ud658\ud558\ub294 \ubc29\ubc95 \uc548\ub0b4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc\ub294 \ub2e4\uc74c\uc758 \uc790\uc138\ud55c \ub2e8\uacc4\ub97c \ub530\ub77c \uc138\ubb34\uc11c \uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \uc804\ud658\uc744 \ub4f1\ub85d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\"><\/span><b>1\ub2e8\uacc4 \u2013 \uc804\uc790 \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c \uc8fc\uc18c\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \ud3ec\ud138\uc5d0 \uc811\uc18d\ud558\uc138\uc694. <\/span><b><i>dichvucong.gdt.gov.vn<\/i><\/b><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc73c\ub85c, \uac1c\uc778 \uc804\uc790 \uc138\uae08 \uacc4\uc815 \ub610\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ubc1c\uae09\ud55c \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ubc88\ud638\ub97c \uc0ac\uc6a9\ud558\uc5ec \ub85c\uadf8\uc778\ud558\uace0 \uad00\ub828 \uc808\ucc28\ub97c \uc9c4\ud589\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\"><\/span><b>2\ub2e8\uacc4 \u2013 \uc801\uc808\ud55c \uc2e0\uccad\uc11c\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7471\" aria-describedby=\"caption-attachment-7471\" style=\"width: 545px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg\" alt=\"M\u1eabu 01\/CKND ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\" width=\"545\" height=\"643\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg 545w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-254x300.jpg 254w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-10x12.jpg 10w\" sizes=\"auto, (max-width: 545px) 100vw, 545px\" \/><figcaption id=\"caption-attachment-7471\" class=\"wp-caption-text\">\uc591\uc2dd 01\/CKND\ub294 \ud68c\ub78c 40\/2021\/TT-BTC\uc640 \ud568\uaed8 \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uad00\ub9ac \ud654\uba74\uc5d0\uc11c \ub0a9\uc138\uc790\ub294 \ud589\uc815 \uc808\ucc28 \uae30\ub2a5\uc744 \uc774\uc6a9\ud55c \ud6c4 \uc2e0\uace0\uc11c\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4. \uadf8\ub7f0 \ub2e4\uc74c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc785\ub825\ud558\uba74 \uc2dc\uc2a4\ud15c\uc774 \uad00\ub828 \uc808\ucc28\ub97c \uc790\ub3d9\uc73c\ub85c \uc870\ud68c\ud558\uc5ec \ud45c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac80\uc0c9 \uacb0\uacfc \ubaa9\ub85d\uc5d0\uc11c \ub0a9\uc138\uc790\ub294 \uc808\ucc28 \ucf54\ub4dc 2.002259\ub85c \uac80\uc0c9\ud558\uac70\ub098 \ud68c\ub78c 40\/2021\/TT-BTC\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \uac1c\uc778 \uc0ac\uc5c5\uc790\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uc138\uae08 \uc2e0\uace0\uc11c \uc591\uc2dd 01\/CNKD\ub97c \uc9c1\uc811 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; height: 24px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; text-align: center; height: 24px;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1HsOA-H4_2P1Y0oS2aza_mD1nMGZOuaAt\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">\uc591\uc2dd 01\/CKND \ub2e4\uc6b4\ub85c\ub4dc<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\"><\/span><b>3\ub2e8\uacc4 \u2013 \uc0ac\uc5c5\uc7a5 \uc704\uce58\ub97c \ud655\uc778\ud558\uace0 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \uc138\uae08 \uc2e0\uace0 \uc591\uc2dd\uc744 \uc120\ud0dd\ud55c \ud6c4, \uc0ac\uc5c5\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ub41c \uc815\ubcf4\ub97c \ubc14\ud0d5\uc73c\ub85c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc7a5\uc18c\ub97c \uc815\ud655\ud558\uac8c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc73c\ub85c, \ub0a9\uc138\uc790\ub294 \uc804\ub144\ub3c4 \uc18c\ub4dd\uc744 \uae30\uc900\uc73c\ub85c \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud569\ub2c8\ub2e4. \uc62c\ubc14\ub978 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc740 \uc138\uae08 \uc2e0\uace0\uc11c\uac00 \uc81c\ub300\ub85c \uc811\uc218\ub418\uace0 \ud5a5\ud6c4 \uc870\uc815\uc744 \ud53c\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\"><\/span><b>4\ub2e8\uacc4 \u2013 \ubcc0\ud658 \ubc29\ubc95\uc744 \uba85\uc2dc\ud558\uace0 \uc804\uc790 \uc11c\uba85\uc744 \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0\ub780\uc5d0\uc11c \uc0ac\uc5c5\uc790\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc77c\uad04 \ub0a9\ubd80 \ubc29\uc2dd\uc5d0\uc11c \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud55c\ub2e4\ub294 \uc0ac\uc2e4\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uc120\ud0dd\ud55c \uc2e0\uace0 \ubc29\uc2dd\uc5d0 \ub530\ub77c 2026\ub144 1\ubd84\uae30 \ub610\ub294 2026\ub144 1\uc6d4\uc5d0 \ud574\ub2f9\ud558\ub294 \uccab \ubc88\uc9f8 \uc2e0\uace0 \uae30\uac04\uc758 \uc608\uc0c1 \uc18c\ub4dd\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \ubaa8\ub4e0 \uc815\ubcf4\ub97c \uac80\ud1a0\ud55c \ud6c4 USB \ud1a0\ud070\uc774\ub098 \uc6d0\uaca9 \uc804\uc790 \uc11c\uba85\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \ud558\uace0, \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ubb38\uc11c\ub97c \uc81c\ucd9c\ud558\uc5ec \uc808\ucc28\ub97c \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\"><\/span><b>\ubb38\uc11c \uad00\ub9ac \ubc0f \uc7ac\uc815 \uad00\ub9ac\uc5d0 \uc788\uc5b4 \uc720\uc758\ud574\uc57c \ud560 \uc8fc\uc694 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud55c \ud6c4 \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_hoa_don_chung_tu\"><\/span><b>\uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958 \uc694\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0\uc81c\ub3c4\uac00 \uc2dc\ud589\ub41c \uc774\ud6c4, \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud55c \ubaa8\ub4e0 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \uad6c\ub9e4\ub294 \uc720\ud6a8\ud55c \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \ube44\uc6a9\uc744 \uc778\uc815\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_khoan_thanh_toan\"><\/span><b>\uacb0\uc81c \uacc4\uc815 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \uac1c\uc778 \uc9c0\ucd9c\uacfc \ubd84\ub9ac\ud558\uc5ec \uc0ac\uc5c5 \uc6b4\uc601 \uc804\uc6a9 \uc740\ud589 \uacc4\uc88c\ub97c \uac1c\uc124\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacc4\uc88c\ub294 \ud604\uae08 \uc5c6\ub294 \uacb0\uc81c \uc694\uac74\uc5d0 \ub530\ub77c 2\ucc9c\ub9cc VND \uc774\uc0c1\uc758 \uac70\ub798\uc5d0 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_hiem_xa_hoi\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8 \uc758\ubb34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\ubc18 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \uacbd\uc6b0, \uac00\uc0ac \uc0ac\uc5c5\uc790\ub294 \ud604\ud589 \uc0ac\ud68c \ubcf4\ud5d8\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c1\uc6d0\uacfc \uac00\uc0ac \uc0ac\uc5c5\uc8fc \ubcf8\uc778(\uc790\uaca9\uc774 \uc788\ub294 \uacbd\uc6b0)\uc5d0 \ub300\ud55c \uc0ac\ud68c \ubcf4\ud5d8 \ub4f1\ub85d \ubc0f \ub0a9\ubd80 \ucc45\uc784\uc744 \ubd80\ub2f4\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span class=\"text\"> <div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div> <\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><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><\/h2>\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>Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf. Thay v\u00e0o \u0111\u00f3, to\u00e0n b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e1nh d\u1ea5u m\u1ed9t thay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7470","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\/7470","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=7470"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7470\/revisions"}],"predecessor-version":[{"id":7480,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7470\/revisions\/7480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7475"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}