{"id":7739,"date":"2026-03-09T21:44:25","date_gmt":"2026-03-10T04:44:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7739"},"modified":"2026-03-10T01:48:03","modified_gmt":"2026-03-10T08:48:03","slug":"bang-gia-dich-vu-lap-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc0c1\uc138 \uac00\uaca9 \uc548\ub0b4: \uc800\ub834\ud55c \uac00\uaca9\uc758 \uc704\ud5d8\uc131\uc5d0 \ub300\ud55c \uacbd\uace0."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p khi m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m 2025 c\u1eadn k\u1ec1. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u b\u1eb1ng h\u1ec7 th\u1ed1ng Big Data v\u00e0 AI, m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u1ea3nh b\u00e1o nh\u1eefng r\u1ee7i ro khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb v\u00e0 c\u1eadp nh\u1eadt xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i sang chu\u1ea9n IFRS.<\/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\">M\u1ee5c l\u1ee5c<\/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;\">Toggle<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_can_quan_tam_dac_biet_den_BCTC_trong_giai_doan_thang_3\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn BCTC trong giai \u0111o\u1ea1n th\u00e1ng 3?<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Su_siet_chat_cua_he_thong_Big_Data_va_AI_tu_Tong_cuc_Thue\" >S\u1ef1 si\u1ebft ch\u1eb7t c\u1ee7a h\u1ec7 th\u1ed1ng Big Data v\u00e0 AI t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Ap_luc_tu_cac_chinh_sach_thue_moi_nhat\" >\u00c1p l\u1ef1c t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Thoi_han_nop_Bao_cao_tai_chinh_cua_nam_2025\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Bang_gia_dich_vu_lap_Bao_cao_tai_chinh\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_doi_voi_linh_vuc_tu_van_dich_vu\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_linh_vuc_thuong_mai\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_linh_vuc_thi_cong_xay_dung\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c thi c\u00f4ng x\u00e2y d\u1ef1ng<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Canh_bao_rui_ro_%E2%80%9CCam_bay%E2%80%9D_dich_vu_lap_Bao_cao_tai_chinh_gia_re\" >C\u1ea3nh b\u00e1o r\u1ee7i ro: &#8220;C\u1ea1m b\u1eaby&#8221; d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00e1 r\u1ebb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Tinh_trang_%E2%80%9CDem_con_bo_cho%E2%80%9D\" >T\u00ecnh tr\u1ea1ng &#8220;\u0110em con b\u1ecf ch\u1ee3&#8221;<\/a><\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#So_lieu_%E2%80%9Crac%E2%80%9D_va_he_luy_phap_ly\" >S\u1ed1 li\u1ec7u &#8220;r\u00e1c&#8221; v\u00e0 h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd<\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Mat_an_toan_bao_mat_du_lieu\" >M\u1ea5t an to\u00e0n b\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Cac_yeu_to_anh_huong_den_bang_gia_dich_vu_lap_Bao_cao_tai_chinh\" >C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Dich_vu_chuyen_biet_cho_doanh_nghiep_FDI_va_giao_dich_lien_ket\" >D\u1ecbch v\u1ee5 chuy\u00ean bi\u1ec7t cho doanh nghi\u1ec7p FDI v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_dich_vu_lap_Bao_cao_tai_chinh_chuyen_nghiep\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Nhung_luu_y_%E2%80%9Cvang%E2%80%9D_cho_chu_doanh_nghiep_khi_thue_dich_vu_lap_Bao_cao_tai_chinh\" >Nh\u1eefng l\u01b0u \u00fd &#8220;v\u00e0ng&#8221; cho ch\u1ee7 doanh nghi\u1ec7p khi thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/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\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_bang_gia_dich_vu_lap_Bao_cao_tai_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Doanh_nghiep_moi_thanh_lap_khong_phat_sinh_hoa_don_co_can_lam_BCTC_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n l\u00e0m BCTC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Bang_gia_dich_vu_Bao_cao_tai_chinh_da_bao_gom_phi_quyet_toan_thue_TNCN_cho_nhan_vien_chua\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 bao g\u1ed3m ph\u00ed quy\u1ebft to\u00e1n thu\u1ebf TNCN cho nh\u00e2n vi\u00ean ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Neu_du_lieu_ke_toan_bi_sai_tu_cac_nam_truoc_don_vi_dich_vu_co_xu_ly_duoc_khong\" >N\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n b\u1ecb sai t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_quan_tam_dac_biet_den_BCTC_trong_giai_doan_thang_3\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn BCTC trong giai \u0111o\u1ea1n th\u00e1ng 3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7744\" aria-describedby=\"caption-attachment-7744\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7744\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p quan t\u00e2m \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-quan-tam-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-trong-giai-doan-cao-diem-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7744\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p quan t\u00e2m \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u0103m 2026 kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ed5ng k\u1ebft s\u1ed1 li\u1ec7u \u0111\u1ecbnh k\u1ef3, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t cu\u1ed9c &#8220;s\u00e1t h\u1ea1ch&#8221; th\u1ef1c s\u1ef1 v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p. S\u1ef1 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00f9ng v\u1edbi l\u1ed9 tr\u00ecnh h\u1ed9i nh\u1eadp chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, \u0111ang \u0111\u1eb7t ra nh\u1eefng th\u00e1ch th\u1ee9c ch\u01b0a t\u1eebng c\u00f3 ti\u1ec1n l\u1ec7, c\u1ee5 th\u1ec3 qua c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_siet_chat_cua_he_thong_Big_Data_va_AI_tu_Tong_cuc_Thue\"><\/span><b>S\u1ef1 si\u1ebft ch\u1eb7t c\u1ee7a h\u1ec7 th\u1ed1ng Big Data v\u00e0 AI t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, c\u01a1 quan Thu\u1ebf \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eadp trung. Vi\u1ec7c \u0111\u1ed1i so\u00e1t ch\u00e9o d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean mua &#8211; b\u00e1n, \u0111\u1ed1i so\u00e1t d\u00f2ng ti\u1ec1n ng\u00e2n h\u00e0ng v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng b\u1eb1ng AI. Ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed ho\u1eb7c kh\u00f4ng kh\u1edbp gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_luc_tu_cac_chinh_sach_thue_moi_nhat\"><\/span><b>\u00c1p l\u1ef1c t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh 2025 ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf, t\u1ea1o ra \u00e1p l\u1ef1c l\u1edbn cho vi\u1ec7c tr\u00ecnh b\u00e0y BCTC. \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu l\u1edbn, \u0111\u00f2i h\u1ecfi vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 k\u00ea khai c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 cho c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5, b\u00e1n l\u1ebb, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c gi\u1eefa m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c gia h\u1ea1n ho\u1eb7c k\u1ebft th\u00fac c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) theo t\u1eebng giai \u0111o\u1ea1n \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i t\u00e1ch b\u1ea1ch ch\u00ednh x\u00e1c h\u00f3a \u0111\u01a1n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 8% v\u00e0 10% \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong quy\u1ebft to\u00e1n. N\u1ebfu \u0111\u01a1n v\u1ecb l\u00e0m BCTC kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay (<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132), <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) oanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n kh\u1ed5ng l\u1ed3.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_cua_nam_2025\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m tr\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 90, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Bao_cao_tai_chinh\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng, b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 kinh doanh. M\u1ed7i l\u0129nh v\u1ef1c nh\u01b0 t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5, th\u01b0\u01a1ng m\u1ea1i hay thi c\u00f4ng x\u00e2y d\u1ef1ng s\u1ebd c\u00f3 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u1ec1 ch\u1ee9ng t\u1eeb, quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed kh\u00e1c nhau. V\u00ec v\u1eady, chi ph\u00ed d\u1ecbch v\u1ee5 c\u0169ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo t\u1eebng nh\u00f3m ng\u00e0nh c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_doi_voi_linh_vuc_tu_van_dich_vu\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra ph\u00e1t sinh trong n\u0103m. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh chi ph\u00ed th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tham kh\u1ea3o d\u00e0nh cho nh\u00f3m ng\u00e0nh t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo t\u1eebng m\u1ee9c s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra trong n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 40<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.600.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 60<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 150<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 150 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho nh\u00f3m ng\u00e0nh t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Tr\u00ean th\u1ef1c t\u1ebf, chi ph\u00ed d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo t\u00ecnh tr\u1ea1ng ch\u1ee9ng t\u1eeb, y\u00eau c\u1ea7u r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng doanh nghi\u1ec7p. V\u00ec v\u1eady, \u0111\u1ec3 nh\u1eadn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t, doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_linh_vuc_thuong_mai\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng d\u1ef1 tr\u00f9 chi ph\u00ed v\u00e0 l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho nh\u00f3m ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong n\u0103m v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo vi\u1ec7c doanh nghi\u1ec7p c\u00f3 hay kh\u00f4ng ph\u00e1t sinh t\u1edd khai h\u1ea3i quan, b\u1edfi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi nhi\u1ec1u b\u01b0\u1edbc \u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb, ki\u1ec3m tra thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n ph\u1ee9c t\u1ea1p h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi quy m\u00f4 h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng c\u00f3 t\u1edd khai h\u1ea3i quan<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 t\u1edd khai h\u1ea3i quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 40\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.200.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 150<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.700.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 180<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14.900.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 180 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho nh\u00f3m ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 nh\u1eadn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 c\u1ee5 th\u1ec3. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u minh b\u1ea1ch, h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed trong m\u00f9a quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Bao_cao_tai_chinh_linh_vuc_thi_cong_xay_dung\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c thi c\u00f4ng x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thi c\u00f4ng x\u00e2y d\u1ef1ng, trang tr\u00ed n\u1ed9i th\u1ea5t, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ho\u1eb7c l\u1eafp \u0111\u1eb7t, kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n do li\u00ean quan \u0111\u1ebfn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng tr\u00ecnh d\u1edf dang v\u00e0 qu\u1ea3n l\u00fd kho. V\u00ec v\u1eady, m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tham kh\u1ea3o d\u00e0nh cho nh\u00f3m ng\u00e0nh n\u00e0y, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh chi ph\u00ed v\u00e0 l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u0129nh v\u1ef1c thi c\u00f4ng x\u00e2y d\u1ef1ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 40<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 60<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 60 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ng\u00e0nh thi c\u00f4ng x\u00e2y d\u1ef1ng, trang tr\u00ed n\u1ed9i th\u1ea5t, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, nh\u00e0 h\u00e0ng v\u00e0 l\u1eafp \u0111\u1eb7t. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 nh\u1eadn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft v\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c CEO c\u1ee7a MAN kh\u1ea3o s\u00e1t v\u00e0 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u chi ph\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Canh_bao_rui_ro_%E2%80%9CCam_bay%E2%80%9D_dich_vu_lap_Bao_cao_tai_chinh_gia_re\"><\/span><b>C\u1ea3nh b\u00e1o r\u1ee7i ro: &#8220;C\u1ea1m b\u1eaby&#8221; d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00e1 r\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7745\" aria-describedby=\"caption-attachment-7745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7745\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro v\u1edbi d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1i t\u00e0i ch\u00ednh gi\u00e1 r\u1ebb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-voi-dich-vu-lap-Bao-cai-tai-chinh-gia-re-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7745\" class=\"wp-caption-text\">C\u1ea3nh b\u00e1o r\u1ee7i ro v\u1edbi d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1i t\u00e0i ch\u00ednh gi\u00e1 r\u1ebb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, tr\u00ean c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i v\u00e0 th\u1eadm ch\u00ed ch\u1ea1y qu\u1ea3ng c\u00e1o Google nhan nh\u1ea3n c\u00e1c l\u1eddi qu\u1ea3ng c\u00e1o &#8220;D\u1ecbch v\u1ee5 l\u00e0m BCTC tr\u1ecdn g\u00f3i ch\u1ec9 v\u00e0i tr\u0103m ngh\u00ecn&#8221; ho\u1eb7c &#8220;1 tri\u1ec7u \u0111\u1ed3ng cho m\u1ecdi quy m\u00f4, l\u0129nh v\u1ef1c&#8221;. \u0110\u00e2y l\u00e0 nh\u1eefng c\u1ea1m b\u1eaby nguy hi\u1ec3m m\u00e0 doanh nghi\u1ec7p c\u1ea7n t\u1ec9nh t\u00e1o nh\u1eadn di\u1ec7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_trang_%E2%80%9CDem_con_bo_cho%E2%80%9D\"><\/span><b>T\u00ecnh tr\u1ea1ng &#8220;\u0110em con b\u1ecf ch\u1ee3&#8221;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb &#8220;ma&#8221; kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 \u0110\u1ea1i l\u00fd thu\u1ebf th\u01b0\u1eddng ch\u1ec9 nh\u1eadn ti\u1ec1n, nh\u1eadp li\u1ec7u qua loa \u0111\u1ec3 ra m\u1ed9t b\u1ed9 BCTC &#8220;tr\u00f4ng c\u00f3 v\u1ebb \u1ed5n&#8221; \u0111\u1ec3 n\u1ed9p cho xong. Tuy nhi\u00ean, khi c\u01a1 quan thu\u1ebf xu\u1ed1ng thanh tra, ki\u1ec3m tra ho\u1eb7c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u, nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng &#8220;thu\u00ea bao qu\u00fd kh\u00e1ch hi\u1ec7n kh\u00f4ng li\u00ean l\u1ea1c \u0111\u01b0\u1ee3c&#8221; ho\u1eb7c t\u1eeb ch\u1ed1i tr\u00e1ch nhi\u1ec7m v\u00ec kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd r\u00f5 r\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_lieu_%E2%80%9Crac%E2%80%9D_va_he_luy_phap_ly\"><\/span><b>S\u1ed1 li\u1ec7u &#8220;r\u00e1c&#8221; v\u00e0 h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u00e0m BCTC gi\u00e1 r\u1ebb \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng c\u00f3 quy tr\u00ecnh so\u00e1t x\u00e9t 2 l\u1edbp. C\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 (V\u00ed d\u1ee5: Chi ph\u00ed \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n l\u1ea1i \u0111\u01b0a v\u00e0o chi ph\u00ed trong k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng kh\u1edbp s\u1ed1 d\u01b0 gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u1edbi s\u1ed5 chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, kho qu\u1ef9 th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 l\u00e0 doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 k\u1ebf to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, v\u1edbi m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mat_an_toan_bao_mat_du_lieu\"><\/span><b>M\u1ea5t an to\u00e0n b\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 &#8220;huy\u1ebft m\u1ea1ch&#8221; c\u1ee7a doanh nghi\u1ec7p. C\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef b\u1ea3o m\u1eadt, d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1ed9 b\u00ed m\u1eadt kinh doanh, danh s\u00e1ch th\u00f4ng tin kh\u00e1ch h\u00e0ng b\u1ecb r\u00f2 r\u1ec9.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_bang_gia_dich_vu_lap_Bao_cao_tai_chinh\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7746\" aria-describedby=\"caption-attachment-7746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7746\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-bang-gia-dich-vu-lap-Bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7746\" class=\"wp-caption-text\">C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 m\u1ed9t b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n x\u00e1c, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o 4 y\u1ebfu t\u1ed1 then ch\u1ed1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra\/\u0111\u1ea7u v\u00e0o: \u0110\u00e2y l\u00e0 th\u01b0\u1edbc \u0111o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c tr\u1ef1c ti\u1ebfp. C\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n, th\u1eddi gian nh\u1eadp li\u1ec7u, \u0111\u1ed1i so\u00e1t v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u00e0ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh: Nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i\/D\u1ecbch v\u1ee5 quy tr\u00ecnh t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n, t\u1eadp trung v\u00e0o \u0111\u1ed1i so\u00e1t kho v\u00e0 c\u00f4ng n\u1ee3. S\u1ea3n xu\u1ea5t\/X\u00e2y d\u1ef1ng\/Gia c\u00f4ng: \u0110\u00e2y l\u00e0 nh\u00f3m ng\u00e0nh ph\u1ee9c t\u1ea1p nh\u1ea5t. K\u1ebf to\u00e1n ph\u1ea3i t\u00ednh \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, x\u1eed l\u00fd chi ph\u00ed d\u1edf dang (TK 154), t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 theo d\u00f5i kho b\u00e3i chi ti\u1ebft. Do \u0111\u00f3, ph\u00ed d\u1ecbch v\u1ee5 th\u01b0\u1eddng cao h\u01a1n 30% &#8211; 50%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n: Doanh nghi\u1ec7p l\u1edbn c\u00f3 d\u00f2ng ti\u1ec1n ph\u1ee9c t\u1ea1p, nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ea7n x\u1eed l\u00fd chuy\u00ean s\u00e2u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i: N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0m t\u1ed1t, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ch\u1ec9 c\u1ea7n so\u00e1t x\u00e9t v\u00e0 l\u00ean b\u00e1o c\u00e1o. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed5 s\u00e1ch h\u1ed7n lo\u1ea1n, ph\u00ed s\u1ebd bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 &#8220;D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n&#8221;.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_chuyen_biet_cho_doanh_nghiep_FDI_va_giao_dich_lien_ket\"><\/span><b>D\u1ecbch v\u1ee5 chuy\u00ean bi\u1ec7t cho doanh nghi\u1ec7p FDI v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n gi\u00e1 (Transfer Pricing). C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf r\u1ea5t cao.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Ph\u00ed t\u1eeb 20.000.000 VN\u0110 (T\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng ph\u1ee5 l\u1ee5c v\u00e0 t\u00ednh ch\u1ea5t giao d\u1ecbch).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb song ng\u1eef: H\u1ed7 tr\u1ee3 ch\u1ee7 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i hi\u1ec3u r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Ph\u00ed th\u01b0\u1eddng c\u1ed9ng th\u00eam 20% tr\u00ean g\u00f3i BCTC c\u01a1 b\u1ea3n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/bao-gia-dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_lap_Bao_cao_tai_chinh_chuyen_nghiep\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn s\u1ebd kh\u00f4ng bao gi\u1edd &#8220;nh\u1ea3y b\u1ed5&#8221; v\u00e0o nh\u1eadp li\u1ec7u ngay. C\u1ee5 th\u1ec3 quy tr\u00ecnh c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c tri\u1ec3n khai nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t th\u1ef1c tr\u1ea1ng: Ti\u1ebfp nh\u1eadn h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb. \u0110\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 c\u00e1c r\u1ee7i ro t\u1ed3n \u0111\u1ecdng t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Thu th\u1eadp v\u00e0 r\u00e0 so\u00e1t: Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a 100% h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u1ea3nh b\u00e1o ngay c\u00e1c h\u00f3a \u0111\u01a1n thu\u1ed9c doanh nghi\u1ec7p b\u1ecf tr\u1ed1n, gi\u1ea3i th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; X\u1eed l\u00fd nghi\u1ec7p v\u1ee5: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n, t\u00ednh gi\u00e1 th\u00e0nh, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, kh\u1ea5u hao TSC\u0110 theo \u0111\u00fang quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 45.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: K\u1ebf to\u00e1n tr\u01b0\u1edfng so\u00e1t x\u00e9t l\u1ea1i to\u00e0n b\u1ed9 b\u00e1o c\u00e1o, \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh (nh\u01b0 t\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p, n\u1ee3\/v\u1ed1n) n\u1eb1m trong ng\u01b0\u1ee1ng an to\u00e0n \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; N\u1ed9p b\u00e1o c\u00e1o v\u00e0 B\u00e0n giao: H\u1ed7 tr\u1ee3 n\u1ed9p qua m\u1ea1ng, in \u1ea5n s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00f3ng quy\u1ec3n b\u00e0n giao cho doanh nghi\u1ec7p l\u01b0u tr\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; H\u1ed7 tr\u1ee3 h\u1eadu m\u00e3i: Cam k\u1ebft gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf, k\u1ec3 c\u1ea3 sau khi \u0111\u00e3 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_%E2%80%9Cvang%E2%80%9D_cho_chu_doanh_nghiep_khi_thue_dich_vu_lap_Bao_cao_tai_chinh\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd &#8220;v\u00e0ng&#8221; cho ch\u1ee7 doanh nghi\u1ec7p khi thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 t\u1ea5m th\u1ebb b\u1ea3o hi\u1ec3m cho t\u00fai ti\u1ec1n c\u1ee7a b\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng: H\u1ee3p \u0111\u1ed3ng ph\u1ea3i ghi r\u00f5 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng n\u1ebfu \u0111\u1ec3 x\u1ea3y ra sai s\u00f3t d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ec3 d\u1ed3n vi\u1ec7c \u0111\u1ebfn ph\u00fat 89: H\u00e3y k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ngay t\u1eeb th\u00e1ng 1 ho\u1eb7c th\u00e1ng 2 \u0111\u1ec3 \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi gian r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng. K\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0o s\u00e1t ng\u00e0y 31\/03 th\u01b0\u1eddng khi\u1ebfn ph\u00ed t\u0103ng cao (ph\u00ed l\u00e0m g\u1ea5p) v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch v\u1ec1 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Tr\u00e1nh c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o gi\u00e1 m\u1eadp m\u1edd, sau n\u00e0y ph\u00e1t sinh th\u00eam \u0111\u1ee7 lo\u1ea1i chi ph\u00ed &#8220;ph\u1ee5 thu&#8221;.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c tham kh\u1ea3o b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p d\u1ef1 tr\u00f9 chi ph\u00ed h\u1ee3p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n uy t\u00edn, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh nh\u01b0 thi c\u00f4ng x\u00e2y d\u1ef1ng, trang tr\u00ed n\u1ed9i th\u1ea5t, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, N\u01a1i ph\u00e1t sinh nhi\u1ec1u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p, vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn ho\u1eb7c h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i, b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf. V\u00ec v\u1eady, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi tr\u01b0\u1edbc k\u1ef3 h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bang_gia_dich_vu_lap_Bao_cao_tai_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_khong_phat_sinh_hoa_don_co_can_lam_BCTC_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n l\u00e0m BCTC kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh, d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu\/chi ph\u00ed, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1eafng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ec3 duy tr\u00ec t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_Bao_cao_tai_chinh_da_bao_gom_phi_quyet_toan_thue_TNCN_cho_nhan_vien_chua\"><\/span>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 bao g\u1ed3m ph\u00ed quy\u1ebft to\u00e1n thu\u1ebf TNCN cho nh\u00e2n vi\u00ean ch\u01b0a?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ebd t\u00e1ch ri\u00eang ph\u00ed quy\u1ebft to\u00e1n thu\u1ebf TNDN (trong g\u00f3i BCTC) v\u00e0 thu\u1ebf TNCN (t\u00ednh theo s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1). B\u1ea1n n\u00ean l\u00e0m r\u00f5 \u0111i\u1ec1u n\u00e0y trong h\u1ee3p \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_du_lieu_ke_toan_bi_sai_tu_cac_nam_truoc_don_vi_dich_vu_co_xu_ly_duoc_khong\"><\/span>N\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n b\u1ecb sai t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t l\u0169y k\u1ebf, \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m 2026 l\u00e0 ch\u00ednh x\u00e1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n l\u00e0m BCTC kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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B\u1ea1n n\u00ean l\u00e0m r\u00f5 \u0111i\u1ec1u n\u00e0y trong h\u1ee3p \u0111\u1ed3ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n b\u1ecb sai t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t l\u0169y k\u1ebf, \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m 2026 l\u00e0 ch\u00ednh x\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p khi m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m 2025 c\u1eadn k\u1ec1. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u b\u1eb1ng h\u1ec7 th\u1ed1ng Big Data v\u00e0 AI, m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7739","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\/7739","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=7739"}],"version-history":[{"count":21,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7739\/revisions"}],"predecessor-version":[{"id":7778,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7739\/revisions\/7778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7743"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}