{"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;\">2025\ub144 \uc138\ubb34 \uc2dc\uc98c\uc774 \ub2e4\uac00\uc634\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc740 \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \uc911\uc694\ud55c \uad00\uc2ec\uc0ac\ub85c \ub5a0\uc624\ub974\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 \ube45\ub370\uc774\ud130\uc640 AI \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ub370\uc774\ud130 \ud1b5\uc81c\ub97c \uac15\ud654\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uc774 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uae30\uc5c5 \uaddc\ubaa8\ubcc4 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud558\uace0, \uc800\ub834\ud55c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc5d0 \ub300\ud574 \uacbd\uace0\ud558\uba70, IFRS \ub3c4\uc785 \ucd94\uc138\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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\" >\uae30\uc5c5\ub4e4\uc774 3\uc6d4\uc5d0 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/#Su_siet_chat_cua_he_thong_Big_Data_va_AI_tu_Tong_cuc_Thue\" >\uad6d\uc138\uccad\uc758 \ube45\ub370\uc774\ud130 \ubc0f AI \uc2dc\uc2a4\ud15c \uaddc\uc81c \uac15\ud654.<\/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\" >\ucd5c\uadfc \uc138\uc81c \uc815\ucc45\uc73c\ub85c \uc778\ud55c \uc555\ub825<\/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\" >2025\ub144\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/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\" >\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/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\" >\ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/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\" >\uc0c1\uc5c5 \ubd80\ubb38 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/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\" >\uac74\uc124 \ubd80\ubb38 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/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\" >\uc704\ud5d8 \uacbd\uace0: \uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc758 &quot;\ud568\uc815&quot;<\/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\" >&quot;\uc2dc\uc7a5\uc5d0\uc11c \uc544\uc774\ub97c \ubc84\ub9ac\ub294 \uc0c1\ud669&quot;<\/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\" >&#039;\uc4f8\ubaa8\uc5c6\ub294&#039; \ub370\uc774\ud130\uc640 \uadf8\uc5d0 \ub530\ub978 \ubc95\uc801 \uc758\ubbf8<\/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\" >\ub370\uc774\ud130 \ubcf4\uc548 \uce68\ud574<\/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\" >\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/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\" >\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI) \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uc704\ud55c \uc804\ubb38 \uc11c\ube44\uc2a4.<\/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\" >\uc804\ubb38\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacfc\uc815.<\/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\" >\uc0ac\uc5c5\uc8fc\uac00 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub97c \uace0\uc6a9\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc8fc\uc694 \uc0ac\ud56d.<\/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\" >\ub05d\ub0b4\ub2e4<\/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\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\" >\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\" >\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\ub294 \uc2e0\uc124 \uc0ac\uc5c5\uccb4\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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\" >\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc5d0 \uc9c1\uc6d0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc218\uc218\ub8cc\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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\" >\ub9cc\uc57d \uc774\uc804 \uc5f0\ub3c4\uc758 \ud68c\uacc4 \ub370\uc774\ud130\uc5d0 \uc624\ub958\uac00 \uc788\uc744 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc774\ub97c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/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>\uae30\uc5c5\ub4e4\uc774 3\uc6d4\uc5d0 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\">\uae30\uc5c5\ub4e4\uc774 \uc131\uc218\uae30 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc5d0 \uad00\uc2ec\uc744 \uac16\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \uc8fc\uae30\uc801\uc778 \ub370\uc774\ud130 \uc694\uc57d\uc774 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \uc9c4\uc815\uc73c\ub85c &quot;\uac80\ud1a0&quot;\ud558\ub294 \uc791\uc5c5\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc758 \uad00\ub9ac \ubc29\uc2dd\uc5d0 \uc788\uc5b4 \uc774\ub7ec\ud55c \ud68d\uae30\uc801\uc778 \ubcc0\ud654\uc640 \uad6d\uc81c \ud45c\uc900 \ud1b5\ud569 \ub85c\ub4dc\ub9f5\uc740 \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uce21\uba74\uc5d0\uc11c \uc804\ub840 \uc5c6\ub294 \uacfc\uc81c\ub97c \uc81c\uae30\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uad6d\uc138\uccad\uc758 \ube45\ub370\uc774\ud130 \ubc0f AI \uc2dc\uc2a4\ud15c \uaddc\uc81c \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \uc138\ubb34 \ub2f9\uad6d\uc740 \uc911\uc559 \uc9d1\uc911\uc2dd \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\ubca0\uc774\uc2a4 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc644\ub8cc\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790 \uac04 \ub370\uc774\ud130 \uad50\ucc28 \ud655\uc778, \uc740\ud589 \ud604\uae08 \ud750\ub984 \ub300\uc870, \ud68c\uacc4 \ucc98\ub9ac \ub4f1\uc774 \uc778\uacf5\uc9c0\ub2a5(AI)\uc744 \ud65c\uc6a9\ud558\uc5ec \uc790\ub3d9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \ube44\uc6a9 \ubd84\ub958\uc758 \uc0ac\uc18c\ud55c \uc624\ub958\ub098 \uc0c1\uc138 \uc7a5\ubd80\uc640 \uc694\uc57d \ubcf4\uace0\uc11c \uac04\uc758 \ubd88\uc77c\uce58\uc870\ucc28\ub3c4 \uc790\ub3d9\uc73c\ub85c \uc54c\ub9bc\uc744 \ubcf4\ub0b4 \uc124\uba85\uc744 \uc694\uccad\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_luc_tu_cac_chinh_sach_thue_moi_nhat\"><\/span><b>\ucd5c\uadfc \uc138\uc81c \uc815\ucc45\uc73c\ub85c \uc778\ud55c \uc555\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025 \ud68c\uacc4\uc5f0\ub3c4\uc5d0\ub294 \uc138\uc81c \uc815\ucc45\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc0dd\uaca8 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \ud070 \ubd80\ub2f4\uc774 \uac00\uc911\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud2b9\ud788, \ub300\uaddc\ubaa8 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uacc4 \ucd5c\uc800\uc138\uc728(GMT)\uc740 \ub9e4\uc6b0 \ubcf5\uc7a1\ud55c \uacc4\uc0b0\uacfc \uc2e0\uace0\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4. \ub610\ud55c, \uc11c\ube44\uc2a4 \ubc0f \uc18c\ub9e4 \ubd80\ubb38\uc5d0\uc11c \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub418\ub294 \uc804\uc790 \uc601\uc218\uc99d\uc5d0 \ub300\ud55c \uaddc\uc815\uc774 \uc804\uba74 \uc2dc\ud589\ub428\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc640 \uc138\uae08 \ubcf4\uace0\uc11c \uac04\uc758 \uc2e4\uc2dc\uac04 \ub370\uc774\ud130\ub97c \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \ubd80\uac00\uac00\uce58\uc138(VAT) \uc778\ud558 \uc815\ucc45\uc758 \ub2e8\uacc4\uc801 \uc5f0\uc7a5 \ub610\ub294 \uc885\ub8cc\ub85c \uc778\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uae08 \uc815\uc0b0 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc138\uc728 8%\uc640 10%\uac00 \uc801\uc6a9\ub418\ub294 \uc1a1\uc7a5\uc744 \uc815\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \uae30\uc5c5\uc774 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \uad00\ud55c \uc9c0\uce68\uc774\ub098 \uc774\uc790 \ube44\uc6a9 \uad00\ub9ac\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud558\uc9c0 \uc54a\uc73c\uba74 (<\/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;\">\ubc95\ub839 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/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;\">\ubc95\ub839 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (\uc81c132\ud638 \ubc95\ub839\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud568) <\/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;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> (\uc774\uc804 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \ub300\uccb4\ud558\ub294) \uc774 \uaddc\uc815\uc73c\ub85c \uc778\ud574 \uae30\uc5c5\uc740 \ub9c9\ub300\ud55c \uae08\uc561\uc758 \uccb4\ub0a9 \uc138\uae08 \ubc0f \uc5f0\uccb4\ub8cc\ub97c \ubd80\ub2f4\ud558\uac8c \ub418\ub294 \uc0c1\ud669\uc5d0 \uc27d\uac8c \ube60\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_cua_nam_2025\"><\/span><b>2025\ub144\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\ub144\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 2026\ub144 3\uc6d4 31\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uaddc\ubaa8\uc640 \uc0ac\uc5c5 \ud2b9\uc131\uc5d0 \ub9de\ub294 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc27d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc5c5\uc885\ubcc4\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \ucee8\uc124\ud305, \ubb34\uc5ed, \uac74\uc124 \ub4f1 \uac01 \uc5c5\uc885\uc740 \ubb38\uc11c\ud654, \ud68c\uacc4 \uc808\ucc28, \ube44\uc6a9 \uad00\ub9ac \uce21\uba74\uc5d0\uc11c \ubcf5\uc7a1\uc131\uc774 \ub2e4\ub985\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc11c\ube44\uc2a4 \ube44\uc6a9 \ub610\ud55c \ub2e4\uc74c\uacfc \uac19\uc774 \ud2b9\uc815 \uc5c5\uc885\ubcc4\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/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>\ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ubb38\uc11c\ub7c9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc5f0\uac04 \ubc1c\uc0dd\ud558\ub294 \uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5 \uc218\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc11c\ube44\uc2a4 \uc81c\uacf5 \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\ub294 \uc911\uc694\ud55c \uae30\uc900\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc744 \uc704\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c \uc608\uc2dc\ub85c, \uae30\uc5c5\ub4e4\uc774 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc27d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \uc1a1\uc7a5 \uc218\ub7c9\ubcc4\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\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;\"> \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc5f0\uac04 \uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\uc218\ub8cc(VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/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;\">20\uc138 \ubbf8\ub9cc<\/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;\">40\uc138 \ubbf8\ub9cc<\/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;\">60\uc138 \ubbf8\ub9cc<\/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;\">80\uc138 \ubbf8\ub9cc<\/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;\">100 \ubbf8\ub9cc<\/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;\">130 \ubbf8\ub9cc<\/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;\">150 \ubbf8\ub9cc<\/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;\">150\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \uac00\uaca9\ud45c\ub294 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uac83\uc73c\ub85c, \uc5f0\uac04 \ubc1c\ud589 \uac74\uc218\uc640 \ud68c\uacc4 \uae30\ub85d\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \ubb38\uc11c \uc0c1\ud0dc, \ub370\uc774\ud130 \uac80\ud1a0 \uc694\uad6c \uc0ac\ud56d, \uac01 \ud68c\uc0ac\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601 \ubc29\uc2dd \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac00\uc7a5 \uc815\ud655\ud558\uace0 \ucd5c\uc801\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \uc5bb\uc73c\ub824\uba74 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc9c1\uc811 \uc5f0\ub77d\ud558\uc5ec \uc0c1\uc138\ud55c \uc870\uc0ac \ubc0f \uc0c1\ub2f4\uc744 \ubc1b\uc73c\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/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>\uc0c1\uc5c5 \ubd80\ubb38 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ube44\uc6a9\uc744 \uc27d\uac8c \ucd94\uc0b0\ud558\uace0 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d, \uc5f0\uac04 \ubc1c\ud589 \uc1a1\uc7a5 \uc218\uc640 \uc218\ucd9c\uc785 \ud65c\ub3d9\uc758 \ud2b9\uc131\uc744 \uae30\uc900\uc73c\ub85c \ubb34\uc5ed \ubd80\ubb38\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc218\ucd9c\uc785 \uac70\ub798\ub294 \uc11c\ub958 \ub300\uc870, \uc138\uae08 \ud655\uc778, \ud68c\uacc4 \ucc98\ub9ac \ub4f1 \ub354\uc6b1 \ubcf5\uc7a1\ud55c \uc808\ucc28\ub97c \ud544\uc694\ub85c \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc73c\ubbc0\ub85c, \uc138\uad00 \uc2e0\uace0\uc11c \uc81c\ucd9c \uc5ec\ubd80\uc5d0 \ub530\ub77c \uc218\uc218\ub8cc\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc544\ub798\uc758 \uc0c1\uc138\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \ucc38\uc870\ud558\uc5ec \uccad\uad6c \uae08\uc561 \ubc0f \uc6b4\uc601 \ud2b9\uc131\uc5d0 \ub530\ub978 \uc801\uc808\ud55c \ube44\uc6a9\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\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;\"> \uc0c1\uc5c5 \ubd80\ubb38 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ubc88\ud638<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0\uc11c \uc5c6\uc74c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/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;\">20\uc138 \ubbf8\ub9cc<\/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;\">40\uc138 \ubbf8\ub9cc\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;\">70\uc138 \ubbf8\ub9cc<\/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;\">100 \ubbf8\ub9cc<\/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;\">130 \ubbf8\ub9cc<\/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;\">150 \ubbf8\ub9cc<\/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;\">180 \ubbf8\ub9cc<\/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;\">180\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \uac00\uaca9\ud45c\ub294 \ubb34\uc5ed \ubd80\ubb38\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uac83\uc73c\ub85c, \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \uc218\uc640 \uae30\uc5c5\uc758 \uad6c\uccb4\uc801\uc778 \uc218\ucd9c\uc785 \ud65c\ub3d9\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc218\uc218\ub8cc\ub294 \ud68c\uacc4 \uc7a5\ubd80 \uc0c1\ud0dc, \uc740\ud589 \uacc4\uc88c \uc218, \ud68c\uacc4\uc5f0\ub3c4 \uc911 \ud68c\uacc4 \uc5c5\ubb34\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0c1\ud669\uc5d0 \ub9de\ucd98 \uac00\uc7a5 \uc0c1\uc138\ud558\uace0 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \ubc1b\uc544\ubcf4\uc2dc\ub824\uba74 \uc800\ud76c\uc5d0\uac8c \uc9c1\uc811 \uc5f0\ub77d\ud574 \uc8fc\uc2ed\uc2dc\uc624. \uc800\ud76c \ud300\uc5d0\uc11c \uc0c1\ub2f4, \ud604\uc7a5 \uc870\uc0ac \ubc0f \uad6c\uccb4\uc801\uc778 \uacac\uc801\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \ub610\ud55c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ucc98\uc74c\ubd80\ud130 \uc774\ub807\uac8c \ud558\uba74 \uae30\uc5c5\uc740 \ub370\uc774\ud130 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc138\uae08 \uc704\ud5d8\uc744 \uc644\ud654\ud558\uba70 \uc138\uae08 \uc2e0\uace0 \uae30\uac04 \ub3d9\uc548 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/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>\uac74\uc124 \ubd80\ubb38 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124, \uc778\ud14c\ub9ac\uc5b4 \ub514\uc790\uc778, \uc81c\uc870, \uac00\uacf5 \ub610\ub294 \uc124\uce58 \uc5c5\uc885\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\uc740 \uc790\uc7ac\ube44, \uc7ac\uacf5\ud488, \uc7ac\uace0 \uad00\ub9ac \ub4f1\uc73c\ub85c \uc778\ud574 \ud68c\uacc4 \uc5c5\ubb34\ub7c9\uc774 \ub9ce\uace0 \ubcf5\uc7a1\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc5f0\uac04 \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \uc218\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc544\ub798\ub294 \ud574\ub2f9 \uc5c5\uc885\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uc608\uc2dc \uac00\uaca9\ud45c\ub85c, \uae30\uc5c5\ub4e4\uc774 \ube44\uc6a9\uc744 \uc27d\uac8c \uc608\uce21\ud558\uace0 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc120\ud0dd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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;\"> \uac74\uc124\uc5c5\uacc4 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ubc88\ud638<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc694\uae08<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/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;\">10\uc138 \ubbf8\ub9cc<\/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;\">20\uc138 \ubbf8\ub9cc<\/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;\">40\uc138 \ubbf8\ub9cc<\/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;\">60\uc138 \ubbf8\ub9cc<\/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;\">60\uc138 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ud45c\ub294 \uac74\uc124, \uc778\ud14c\ub9ac\uc5b4 \ub514\uc790\uc778, \uc81c\uc870, \uac00\uacf5, \uc694\uc2dd\uc5c5 \ubc0f \uc124\uce58\uc5c5 \ubd84\uc57c \uae30\uc5c5\uc744 \uc704\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4. \uc2e4\uc81c \uccad\uad6c\uc11c \uc218, \ud68c\uacc4 \uc5c5\ubb34\uc758 \ubcf5\uc7a1\uc131, \uadf8\ub9ac\uace0 \ud68c\uc0ac\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ub530\ub77c \uc218\uc218\ub8cc\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc138\ud558\uace0 \ub9de\ucda4\ud654\ub41c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \ubc1b\uc73c\uc2dc\ub824\uba74, MAN\uc758 CEO\uc5d0\uac8c \uc9c1\uc811 \uc5f0\ub77d\ud558\uc5ec \uac00\uc7a5 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc704\ud55c \uc870\uc0ac \ubc0f \uc0c1\ub2f4\uc744 \ubc1b\uc73c\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/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>\uc704\ud5d8 \uacbd\uace0: \uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc758 &quot;\ud568\uc815&quot;<\/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\">\uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc5d0 \ub300\ud55c \uacbd\uace0\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uc18c\uc15c \ubbf8\ub514\uc5b4\uc640 \uad6c\uae00 \uad11\uace0\uc5d0\ub294 &quot;\ub2e8 \uba87\uc2ed\ub9cc \ub3d9\uc73c\ub85c \uc644\ubcbd\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4&quot; \ub610\ub294 &quot;\ubaa8\ub4e0 \uaddc\ubaa8\uc640 \uc5c5\uc885\uc5d0 100\ub9cc \ub3d9&quot;\uc744 \uc57d\uc18d\ud558\ub294 \uad11\uace0\ub4e4\uc774 \ub118\uccd0\ub0a9\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc8fc\uc758\ud574\uc57c \ud560 \uc704\ud5d8\ud55c \ud568\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_trang_%E2%80%9CDem_con_bo_cho%E2%80%9D\"><\/span><b>&quot;\uc2dc\uc7a5\uc5d0\uc11c \uc544\uc774\ub97c \ubc84\ub9ac\ub294 \uc0c1\ud669&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubb34\ud5c8\uac00 &quot;\uc720\ub839&quot; \uc138\ubb34 \ub300\ud589\uc5c5\uccb4\ub4e4\uc740 \ub300\uac1c \ub2e8\uc21c\ud788 \ub1cc\ubb3c\uc744 \ubc1b\uace0 \ud615\uc2dd\uc801\uc778 \ub370\uc774\ud130 \uc785\ub825\ub9cc\uc73c\ub85c \uc81c\ucd9c\ud558\uae30\uc5d0 &quot;\ubcf4\uae30 \uc88b\uc740&quot; \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc138\ubb34 \ub2f9\uad6d\uc774 \ud604\uc7a5 \uc870\uc0ac\ub97c \ud558\uac70\ub098 \uc124\uba85\uc744 \uc694\uad6c\ud558\uba74, \uc774\ub4e4\uc740 \uc885\uc885 &quot;\ud604\uc7ac \uc5f0\uacb0\ud558\ub824\ub294 \ubc88\ud638\ub294 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4&quot;\ub77c\uace0 \uc751\ub2f5\ud558\uac70\ub098 \uba85\ud655\ud55c \ubc95\uc801 \uacc4\uc57d\uc774 \uc5c6\ub2e4\ub294 \uc774\uc720\ub85c \ucc45\uc784\uc744 \ud68c\ud53c\ud569\ub2c8\ub2e4.<\/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>&#039;\uc4f8\ubaa8\uc5c6\ub294&#039; \ub370\uc774\ud130\uc640 \uadf8\uc5d0 \ub530\ub978 \ubc95\uc801 \uc758\ubbf8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ube44\uc6a9 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ud754\ud788 2\ub2e8\uacc4 \uac10\uc0ac \uc808\ucc28\ub97c \uc0dd\ub7b5\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc2e4\uc218\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uac83\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\ub798\uc758 \uc131\uaca9\uc5d0 \ub300\ud55c \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac(\uc608: \uc7a5\uae30 \ud22c\uc790 \ube44\uc6a9\uc744 \ub2f9\uae30 \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud558\ub294 \uacbd\uc6b0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc640 \uc0c1\uc138 \uc6d0\uc7a5\uc758 \uc794\uc561\uc774 \uc77c\uce58\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\uc785\ucc44\ubb34\uc640 \uc2e4\uc81c \ud604\uae08\ud750\ub984 \uac04\uc758 \ub300\uc870 \uc791\uc5c5\uc740 \uc218\ud589\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacb0\uacfc\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc704\ubc18 \uc2dc \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\uba70, \ud0c8\uc138 \uc815\ud669\uc774 \uc788\ub294 \uacbd\uc6b0 \uc218\uc5b5 VND\uc5d0 \ub2ec\ud558\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mat_an_toan_bao_mat_du_lieu\"><\/span><b>\ub370\uc774\ud130 \ubcf4\uc548 \uce68\ud574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ub370\uc774\ud130\ub294 \uae30\uc5c5\uc758 &quot;\uc0dd\uba85\uc904&quot;\uc785\ub2c8\ub2e4. \uc800\uac00\ud615 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc885\uc885 \uc548\uc804\ud55c \uc800\uc7a5 \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\uc9c0 \ubabb\ud574 \uae30\uc5c5 \uae30\ubc00\uc774 \uc720\ucd9c\ub418\uac70\ub098 \uace0\uac1d \uc815\ubcf4 \ubaa9\ub85d\uc774 \uc190\uc0c1\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.\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>\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/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\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uac00\uaca9\ud45c\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub124 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc18c\ub97c \uae30\uc900\uc73c\ub85c \uac00\uaca9\uc744 \ucc45\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc785\/\uc9c0\ucd9c \uc1a1\uc7a5 \uc218: \uc774\ub294 \uc5c5\ubb34\ub7c9\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uce21\uc815\ud558\ub294 \uc9c0\ud45c\uc785\ub2c8\ub2e4. \uc1a1\uc7a5 \uc218\uac00 \ub9ce\uc744\uc218\ub85d \ub370\uc774\ud130 \uc785\ub825, \ub300\uc870 \ubc0f \ubb38\uc11c \ubcf4\uad00\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uc774 \ub298\uc5b4\ub0a9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubd80\ubb38: \ubb34\uc5ed\/\uc11c\ube44\uc2a4 \ubd80\ubb38\uc740 \uc7ac\uace0 \uc870\uc815 \ubc0f \ub9e4\uc785\ucc44\ubb34 \uad00\ub9ac\uc5d0 \uc911\uc810\uc744 \ub450\ub294 \ube44\uad50\uc801 \ub2e8\uc21c\ud55c \ud504\ub85c\uc138\uc2a4\ub97c \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc81c\uc870\/\uac74\uc124\/\uac00\uacf5 \ubd80\ubb38: \uc774 \ubd80\ubb38\uc740 \uac00\uc7a5 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\uc7ac \uc18c\ube44 \ud45c\uc900\uc744 \uacc4\uc0b0\ud558\uace0, \uc7ac\uacf5\ud488 \uc6d0\uac00(\uacc4\uc815 154)\ub97c \ucc98\ub9ac\ud558\uace0, \uc81c\ud488 \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uace0, \uc7ac\uace0\ub97c \uc0c1\uc138\ud558\uac8c \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c 30%~50%\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubc0f \ucd1d\uc790\uc0b0 \uaddc\ubaa8: \ub300\uae30\uc5c5\uc740 \ubcf5\uc7a1\ud55c \ud604\uae08 \ud750\ub984, \uc5ec\ub7ec \uac1c\uc758 \uc740\ud589 \uacc4\uc88c, \uadf8\ub9ac\uace0 \uc2ec\uce35\uc801\uc778 \uad00\ub9ac\uac00 \ud544\uc694\ud55c \uae08\uc735 \ud22c\uc790\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ud68c\uacc4 \uc0c1\ud0dc: \uae30\uc5c5\uc5d0 \uc774\ubbf8 \uc720\ub2a5\ud55c \uc0ac\ub0b4 \ud68c\uacc4\uc0ac\uac00 \uc788\ub294 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uac80\ud1a0 \ubc0f \ubcf4\uace0\uc11c \uc791\uc131\ub9cc \ud558\uba74 \ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \ud68c\uacc4 \uc7a5\ubd80\uac00 \uc815\ub9ac\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0\ub294 &quot;\ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac&quot; \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/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>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI) \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uc704\ud55c \uc804\ubb38 \uc11c\ube44\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc774\uc804\uac00\uaca9\uc5d0 \ud2b9\ubcc4\ud55c \uad00\uc2ec\uc744 \uae30\uc6b8\uc77c \uac83\uc785\ub2c8\ub2e4. \ubaa8\ud68c\uc0ac \ub610\ub294 \uad00\uacc4 \ud68c\uc0ac\uc640 \ube48\ubc88\ud558\uac8c \uac70\ub798\ud558\ub294 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(FDI)\uc740 \uc138\uae08 \ud3c9\uac00 \ub300\uc0c1\uc774 \ub420 \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \ubb38\uc11c \uc791\uc131: \uc218\uc218\ub8cc\ub294 2\ucc9c\ub9cc VND\ubd80\ud130 \uc2dc\uc791\ud569\ub2c8\ub2e4(\ubd80\ub85d \uc218 \ubc0f \uac70\ub798 \uc131\uaca9\uc5d0 \ub530\ub77c \ub2e4\ub984).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc911 \uc5b8\uc5b4 \uacbd\uc601 \ubcf4\uace0\uc11c: \uc678\uad6d \uae30\uc5c5 \uc18c\uc720\uc8fc\uac00 \ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4. \uae30\ubcf8 \uc7ac\ubb34 \ubcf4\uace0\uc11c \ud328\ud0a4\uc9c0\uc5d0 \uc77c\ubc18\uc801\uc73c\ub85c 20%\uc758 \uc218\uc218\ub8cc\uac00 \ucd94\uac00\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/bao-gia-dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4 \uacac\uc801<\/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>\uc804\ubb38\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc870\uc9c1\uc774\ub77c\uba74 \uc808\ub300 \ubc14\ub85c \ub370\uc774\ud130 \uc785\ub825\uc5d0 \ucc29\uc218\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 MAN(Master Accountant Network)\uc5d0\uc11c \uc2dc\ud589\ud558\ub294 \ud504\ub85c\uc138\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4 \u2013 \ud604\ud669 \uc870\uc0ac: \ud68c\uacc4 \uae30\ub85d \ubc0f \uc11c\ub958\ub97c \uc811\uc218\ud569\ub2c8\ub2e4. \uc774\uc804 \uc5f0\ub3c4\uc758 \ubbf8\ud574\uacb0 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc608\ube44 \ud3c9\uac00\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uc218\uc9d1 \ubc0f \uac80\ud1a0: \uad6d\uc138\uccad \uc2dc\uc2a4\ud15c\uc5d0\uc11c 100% \uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \ub3c4\uc8fc\ud588\uac70\ub098 \ud574\uc0b0\ub41c \uc0ac\uc5c5\uccb4\uc758 \uc1a1\uc7a5\uc740 \uc989\uc2dc \ud45c\uc2dc\ud574 \ub450\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4 \u2013 \uac70\ub798 \ucc98\ub9ac: \ub9c8\uac10 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uace0, \ub9e4\ucd9c\uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uace0, \uc120\uae09\ube44\uc6a9\uc744 \ubc30\ubd84\ud558\uace0, \ud68c\ub78c 45\ud638\uc5d0 \ub530\ub77c \uace0\uc815\uc790\uc0b0\uc744 \uac10\uac00\uc0c1\uac01\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ub2e8\uacc4 \u2013 \ub0b4\ubd80 \ud1b5\uc81c: \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \ubaa8\ub4e0 \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \uc7ac\ubb34 \uc9c0\ud45c(\uc608: \ucd1d \uc774\uc775\ub960, \ubd80\ucc44\/\uc790\uae30\uc790\ubcf8 \ube44\uc728)\uac00 \ud574\ub2f9 \uc0b0\uc5c5\uc758 \uc548\uc804 \ubc94\uc704 \ub0b4\uc5d0 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5\ub2e8\uacc4 \u2013 \ubcf4\uace0\uc11c \uc81c\ucd9c \ubc0f \uc778\uacc4: \uc628\ub77c\uc778 \uc81c\ucd9c \uc9c0\uc6d0, \uc7a5\ubd80 \ubc0f \ubb38\uc11c \uc778\uc1c4, \uc81c\ubcf8 \ud6c4 \ubcf4\uad00\uc744 \uc704\ud574 \uc0ac\uc5c5\ubd80\uc5d0 \uc778\uacc4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6\ub2e8\uacc4 \u2013 \uc0ac\ud6c4 \uc9c0\uc6d0: \uacc4\uc57d \uc885\ub8cc \ud6c4\uc5d0\ub3c4 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9b4 \uac83\uc744 \uc57d\uc18d\ub4dc\ub9bd\ub2c8\ub2e4.<\/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>\uc0ac\uc5c5\uc8fc\uac00 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub97c \uace0\uc6a9\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc8fc\uc694 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc548\uc804\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc790\uaca9\uc99d \ud544\uc218: \uc7ac\ubb34\ubd80\uc758 \ud5c8\uac00\ub97c \ubc1b\uc740 \uc5c5\uccb4\uc640\ub9cc \uac70\ub798\ud558\uc2ed\uc2dc\uc624. \uc774\uac83\uc774 \ubc14\ub85c \ub2f9\uc2e0\uc758 \uc548\uc804\uc7a5\uce58\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uba85\ud655\ud55c \uacc4\uc57d: \uacc4\uc57d\uc11c\uc5d0\ub294 \uc138\uae08 \uad00\ub828 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uc5ec \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uacbd\uc6b0 \ubcf4\uc0c1 \ucc45\uc784\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9c8\uc9c0\ub9c9 \uc21c\uac04\uae4c\uc9c0 \ubbf8\ub8e8\uc9c0 \ub9c8\uc138\uc694. \uc5c5\uccb4\uac00 \uacc4\uc57d \ub0b4\uc6a9\uc744 \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud560 \uc2dc\uac04\uc744 \ucda9\ubd84\ud788 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d 1\uc6d4\uc774\ub098 2\uc6d4\uc5d0 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uc2ed\uc2dc\uc624. 3\uc6d4 31\uc77c \uc9c1\uc804\uc5d0 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uba74 \uc885\uc885 \ub354 \ub192\uc740 \uc218\uc218\ub8cc(\uae09\ud589 \uc218\uc218\ub8cc)\uac00 \ubd80\uacfc\ub418\uace0 \ud488\uc9c8\uc774 \uc800\ud558\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \uac00\uaca9\uc758 \ud22c\uba85\uc131 \ud655\ubcf4: \ub098\uc911\uc5d0 \uac01\uc885 \ucd94\uac00 \uc694\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub294 \ubaa8\ud638\ud55c \uac00\uaca9 \uc815\ucc45\uc744 \uac00\uc9c4 \uc5c5\uccb4\ub97c \ud53c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub2e4\uc2dc\ud53c, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \ucc38\uace0\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ube44\uc6a9\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \ucd94\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\uc815\ud558\uace0 \ud22c\uba85\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\uc640 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uac74\uc124, \uc778\ud14c\ub9ac\uc5b4, \uc81c\uc870\uc5c5, \uac00\uacf5\uc5c5 \ub4f1 \ubcf5\uc7a1\ud55c \ud68c\uacc4 \uac70\ub798\uac00 \ub9ce\uc774 \ubc1c\uc0dd\ud558\ub294 \uc5c5\uc885\uc5d0\uc11c\ub294 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc774 \uae30\uc5c5\uc758 \uc138\uae08 \uc704\ud5d8\uc744 \uc904\uc774\uace0 \ubd88\ud544\uc694\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ucc98\ub9ac\ud574\uc57c \ud560 \uccad\uad6c\uc11c\uac00 \ub9ce\uac70\ub098 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac80\ud1a0\uac00 \ud544\uc694\ud55c \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\uc740 \uc2e4\uc81c \uc5c5\ubb34\ub7c9\uc5d0 \ub530\ub77c \uc720\uc5f0\ud558\uac8c \uc870\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5 \uc6b4\uc601\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uacac\uc801\uacfc \uc790\uc138\ud55c \uc0c1\ub2f4\uc744 \ubc1b\uc73c\uc2dc\ub824\uba74 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c \uc804\uc5d0 MAN(Master Accountant Network)\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ubb38\uc758\ud558\uc5ec \uc2dc\uae30\uc801\uc808\ud55c \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 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>\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\ub294 \uc2e0\uc124 \uc0ac\uc5c5\uccb4\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\uc775\uc774\ub098 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uae30\uc5c5\uc740 \ud569\ubc95\uc801\uc778 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ubc31\uc9c0 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc5f0\uac04 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_Bao_cao_tai_chinh_da_bao_gom_phi_quyet_toan_thue_TNCN_cho_nhan_vien_chua\"><\/span>\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\uc5d0 \uc9c1\uc6d0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc218\uc218\ub8cc\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc218\uc218\ub8cc(\uc7ac\ubb34\uc81c\ud45c \ud328\ud0a4\uc9c0\uc5d0 \ud3ec\ud568)\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138(\uc9c1\uc6d0 \uc218\uc5d0 \ub530\ub77c \uacc4\uc0b0)\ub97c \ubcc4\ub3c4\ub85c \uad6c\ubd84\ud569\ub2c8\ub2e4. \uacc4\uc57d\uc11c\uc5d0 \uc774 \ubd80\ubd84\uc744 \uba85\ud655\ud788 \ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_du_lieu_ke_toan_bi_sai_tu_cac_nam_truoc_don_vi_dich_vu_co_xu_ly_duoc_khong\"><\/span>\ub9cc\uc57d \uc774\uc804 \uc5f0\ub3c4\uc758 \ud68c\uacc4 \ub370\uc774\ud130\uc5d0 \uc624\ub958\uac00 \uc788\uc744 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc774\ub97c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uc800\ud76c\ub294 \ub204\uc801\ub41c \uc624\ub958\ub97c \uc218\uc815\ud558\uace0 2026\ub144 \uae30\ucd08 \uc794\uc561\uc774 \uc815\ud655\ud558\ub3c4\ub85d \ud68c\uacc4 \uc815\ub9ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, 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. 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.\"\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\": \"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?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\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.\"\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>","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>","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}]}}