{"id":8413,"date":"2026-05-06T11:41:26","date_gmt":"2026-05-06T04:41:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8413"},"modified":"2026-05-06T14:07:30","modified_gmt":"2026-05-06T07:07:30","slug":"bao-gia-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/","title":{"rendered":"B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 2026: Chi ti\u1ebft c\u00e1c g\u00f3i d\u1ecbch v\u1ee5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00f9ng v\u1edbi s\u1ef1 thay \u0111\u1ed5i m\u1ea1nh m\u1ebd c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u t\u1eeb c\u01a1 quan thu\u1ebf, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p \u0111\u00e3 tr\u1edf th\u00e0nh \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f2n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch t\u1ed3n \u0111\u1ecdng v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u00a0 theo t\u1eebng ng\u00e0nh ngh\u1ec1, quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed \u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t.<\/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\/bao-gia-dich-vu-ke-toan\/#Tai_sao_bao_gia_dich_vu_ke_toan_nam_2026_co_su_thay_doi_lon\" >T\u1ea1i sao b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026 c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Chi_tiet_bang_bao_gia_dich_vu_ke_toan_theo_tung_nhom_nganh_va_quy_mo\" >Chi ti\u1ebft b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo t\u1eebng nh\u00f3m ng\u00e0nh v\u00e0 quy m\u00f4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Nhom_nganh_Thuong_mai_Ban_buon_va_Ban_le\" >Nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i (B\u00e1n bu\u00f4n v\u00e0 B\u00e1n l\u1ebb)<\/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\/bao-gia-dich-vu-ke-toan\/#Nhom_nganh_Dich_vu_%E2%80%93_Tu_van_%E2%80%93_Thiet_ke_%E2%80%93_Phan_mem\" >Nh\u00f3m ng\u00e0nh D\u1ecbch v\u1ee5 &#8211; T\u01b0 v\u1ea5n &#8211; Thi\u1ebft k\u1ebf &#8211; Ph\u1ea7n m\u1ec1m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Nhom_nganh_San_xuat_%E2%80%93_Gia_cong_%E2%80%93_Xay_dung\" >Nh\u00f3m ng\u00e0nh S\u1ea3n xu\u1ea5t &#8211; Gia c\u00f4ng &#8211; X\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Nhom_nganh_Xuat_nhap_khau_va_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Nh\u00f3m ng\u00e0nh Xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Cac_hang_muc_cong_viec_chi_tiet_bao_gom_trong_bao_gia_dich_vu_ke_toan\" >C\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c chi ti\u1ebft bao g\u1ed3m trong b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Cong_viec_ke_toan_hang_thangquy\" >C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u00e0ng th\u00e1ng\/qu\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Cong_viec_ke_toan_cuoi_nam_tai_chinh\" >C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Cac_yeu_to_bien_thien_tac_dong_den_bao_gia_dich_vu_ke_toan\" >C\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn thi\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Van_de_so_sach_lon_xon_dan_den_nop_tam_Bao_cao_tai_chinh\" >V\u1ea5n \u0111\u1ec1 s\u1ed5 s\u00e1ch l\u1ed9n x\u1ed9n d\u1eabn \u0111\u1ebfn n\u1ed9p t\u1ea1m 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#He_luy_tu_viec_nop_tam_Bao_cao_tai_chinh\" >H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c n\u1ed9p t\u1ea1m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Giai_phap_lam_sach_so_sach_va_dieu_chinh_chuyen_sau\" >Gi\u1ea3i ph\u00e1p l\u00e0m s\u1ea1ch s\u1ed5 s\u00e1ch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chuy\u00ean s\u00e2u<\/a><\/li><\/ul><\/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\/bao-gia-dich-vu-ke-toan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><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\/bao-gia-dich-vu-ke-toan\/#Cau_hoi_thuong_gap_ve_bao_gia_dich_vu_ke_toan\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uacac\uc801 \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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Bao_gia_dich_vu_ke_toan_tron_goi_bao_gom_nhung_hang_muc_nao\" >B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Doanh_nghiep_khong_phat_sinh_hoa_don_co_can_thue_dich_vu_ke_toan_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Bao_gia_dich_vu_ke_toan_co_bao_gom_lap_ho_so_giao_dich_lien_ket_khong\" >B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 bao g\u1ed3m l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan\/#Co_nen_chon_dich_vu_ke_toan_gia_re_de_tiet_kiem_chi_phi_khong\" >C\u00f3 n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed 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\/bao-gia-dich-vu-ke-toan\/#Dich_vu_ke_toan_tai_MAN_co_ho_tro_go_roi_so_sach_chung_tu_cua_cac_nam_cu_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN c\u00f3 h\u1ed7 tr\u1ee3 g\u1ee1 r\u1ed1i s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c n\u0103m c\u0169 kh\u00f4ng<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_bao_gia_dich_vu_ke_toan_nam_2026_co_su_thay_doi_lon\"><\/span><b>T\u1ea1i sao b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026 c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8416\" aria-describedby=\"caption-attachment-8416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8416\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026.jpg\" alt=\"L\u00fd do c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ly-do-co-su-thay-doi-lon-ve-bao-gia-dich-vu-ke-toan-tren-thi-truong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8416\" class=\"wp-caption-text\">L\u00fd do c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n th\u1ee7 c\u00f4ng. S\u1ef1 thay \u0111\u1ed5i s\u00e2u s\u1eafc trong ch\u00ednh s\u00e1ch v\u0129 m\u00f4 \u0111\u00e3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u1ea5u tr\u00fac v\u1eadn h\u00e0nh v\u00e0 chi ph\u00ed trong c\u00e1c b\u1ea3n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi cho SMEs \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 : H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed1i gi\u1ea3n h\u00f3a theo chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0ng y\u00eau c\u1ea7u \u0111\u1ed9 ch\u00ednh x\u00e1c cao h\u01a1n trong vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n s\u1ed1 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi: T\u1eeb \u0111\u1ea7u n\u0103m 2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c t\u0103ng l\u00ean 15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y k\u00e9o theo s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ph\u1ee9c t\u1ea1p trong h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng\/qu\u00fd cho nh\u00e2n s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a to\u00e0n di\u1ec7n v\u00e0 AI ki\u1ec3m so\u00e1t: 100% doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. S\u1ef1 can thi\u1ec7p c\u1ee7a AI t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u00fap ph\u00e1t hi\u1ec7n sai l\u1ec7ch ngay t\u1ee9c th\u00ec, bu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i n\u00e2ng c\u1ea5p c\u00f4ng ngh\u1ec7 ki\u1ec3m so\u00e1t r\u1ee7i ro \u0111\u1ec3 b\u1ea3o v\u1ec7 kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh t\u0103ng cao: C\u01a1 quan thu\u1ebf n\u0103m 2026 t\u1eadp trung m\u1ea1nh v\u00e0o h\u1eadu ki\u1ec3m v\u00e0 soi x\u00e9t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1eb7t b\u1eb1ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chung tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng cam k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_bang_bao_gia_dich_vu_ke_toan_theo_tung_nhom_nganh_va_quy_mo\"><\/span><b>Chi ti\u1ebft b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo t\u1eebng nh\u00f3m ng\u00e0nh v\u00e0 quy m\u00f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch ch\u00ednh x\u00e1c cho n\u0103m t\u00e0i ch\u00ednh 2026, MAN ph\u00e2n lo\u1ea1i chi ph\u00ed d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5 v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_Thuong_mai_Ban_buon_va_Ban_le\"><\/span><b>Nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i (B\u00e1n bu\u00f4n v\u00e0 B\u00e1n l\u1ebb)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ng\u00e0nh c\u00f3 quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5 r\u00e0ng nh\u01b0ng \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong qu\u1ea3n l\u00fd t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n. V\u1edbi c\u00e1c doanh nghi\u1ec7p b\u00e1n l\u1ebb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u1eb1ng ng\u00e0y l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>L\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Doanh thu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u00ed d\u1ef1 ki\u1ebfn (VN\u0110\/th\u00e1ng)<\/strong><\/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;\">D\u01b0\u1edbi 500 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11 &#8211; 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500 tri\u1ec7u &#8211; 2 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 1.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31 &#8211; 50\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 t\u1ef7 &#8211; 5 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.800.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 50\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 5 t\u1ef7 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uad00\ub828 \ubb38\uc758\ub294 \uc5f0\ub77d\uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\uba54\ubaa8:<\/i><\/b> <span style=\"font-weight: 400;\">M\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho b\u00e3i ho\u1eb7c th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u1ed1i so\u00e1t d\u00f2ng ti\u1ec1n ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_Dich_vu_%E2%80%93_Tu_van_%E2%80%93_Thiet_ke_%E2%80%93_Phan_mem\"><\/span><b>Nh\u00f3m ng\u00e0nh D\u1ecbch v\u1ee5 &#8211; T\u01b0 v\u1ea5n &#8211; Thi\u1ebft k\u1ebf &#8211; Ph\u1ea7n m\u1ec1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c th\u00f9 c\u1ee7a nh\u00f3m n\u00e0y l\u00e0 chi ph\u00ed \u0111\u1ea7u v\u00e0o ch\u1ee7 y\u1ebfu l\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng, chuy\u00ean gia v\u00e0 d\u1ecbch v\u1ee5 mua ngo\u00e0i. \u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed l\u01b0\u01a1ng v\u00e0o t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ng\u00e0nh d\u1ecbch v\u1ee5, t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf v\u00e0 ph\u1ea7n m\u1ec1m.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Quy m\u00f4 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u00ed d\u1ecbch v\u1ee5 \u01b0\u1edbc t\u00ednh (VN\u0110\/th\u00e1ng)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 15 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800.000 &#8211; 1.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16 &#8211; 40 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 qu\u1ea3n l\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 40 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty ph\u1ea7n m\u1ec1m, qu\u1ea3ng c\u00e1o Agency<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 3.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi nh\u00f3m ng\u00e0nh d\u1ecbch v\u1ee5, t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf v\u00e0 ph\u1ea7n m\u1ec1m s\u1ebd thay \u0111\u1ed5i t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p trong qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng, chi ph\u00ed nh\u00e2n s\u1ef1 c\u0169ng nh\u01b0 doanh thu d\u1ef1 \u00e1n. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p Agency, c\u00f4ng ty ph\u1ea7n m\u1ec1m ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5, vi\u1ec7c theo d\u00f5i doanh thu v\u00e0 chi ph\u00ed theo t\u1eebng d\u1ef1 \u00e1n \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao h\u01a1n, v\u00ec v\u1eady chi ph\u00ed d\u1ecbch v\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb m\u1ee9c trung b\u00ecnh \u0111\u1ebfn cao \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u thu\u1ebf l\u00e2u d\u00e0i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_San_xuat_%E2%80%93_Gia_cong_%E2%80%93_Xay_dung\"><\/span><b>Nh\u00f3m ng\u00e0nh S\u1ea3n xu\u1ea5t &#8211; Gia c\u00f4ng &#8211; X\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ng\u00e0nh \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cao. K\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 theo d\u00f5i chi ph\u00ed d\u1edf dang (TK 154) theo t\u1eebng c\u00f4ng tr\u00ecnh ho\u1eb7c l\u00f4 h\u00e0ng s\u1ea3n xu\u1ea5t. V\u00ec v\u1eady, b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho nh\u00f3m n\u00e0y th\u01b0\u1eddng c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u1ec7t.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u00f3m ng\u00e0nh s\u1ea3n xu\u1ea5t, gia c\u00f4ng v\u00e0 x\u00e2y d\u1ef1ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Y\u00eau c\u1ea7u chuy\u00ean m\u00f4n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 \u01b0\u1edbc t\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7, may m\u1eb7c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, gi\u00e1 th\u00e0nh ph\u1ea9m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 4.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00f4ng tr\u00ecnh, quy\u1ebft to\u00e1n h\u1ea1ng m\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 7.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (FDI)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan, ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 8.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn chung, \u0111\u1ed1i v\u1edbi nh\u00f3m ng\u00e0nh s\u1ea3n xu\u1ea5t, gia c\u00f4ng v\u00e0 x\u00e2y d\u1ef1ng, m\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng cao h\u01a1n so v\u1edbi c\u00e1c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c d\u1ecbch v\u1ee5 do y\u00eau c\u1ea7u chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 t\u00ednh gi\u00e1 th\u00e0nh, qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u, theo d\u00f5i c\u00f4ng tr\u00ecnh d\u1edf dang v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9 ch\u00ednh x\u00e1c m\u00e0 c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m tra t\u1eeb h\u1ea3i quan, thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh. V\u00ec v\u1eady, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn trong t\u1eebng lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu thu\u1ebf, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 \u0111\u1ea3m b\u1ea3o n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc cho qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_Xuat_nhap_khau_va_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Nh\u00f3m ng\u00e0nh Xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb FDI n\u0103m 2026, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh song ng\u1eef l\u00e0 b\u1eaft bu\u1ed9c. M\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ebd bao g\u1ed3m c\u1ea3 vi\u1ec7c ki\u1ec3m so\u00e1t d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed k\u1ebf to\u00e1n thu\u1ebf c\u01a1 b\u1ea3n: T\u1eeb 5.000.000 VN\u0110\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: T\u1eeb 20.000.000 VN\u0110\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh so\u00e1t x\u00e9t cho c\u00f4ng ty m\u1eb9 v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Th\u1ecfa thu\u1eadn theo y\u00eau c\u1ea7u ri\u00eang.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hang_muc_cong_viec_chi_tiet_bao_gom_trong_bao_gia_dich_vu_ke_toan\"><\/span><b>C\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c chi ti\u1ebft bao g\u1ed3m trong b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8415\" aria-describedby=\"caption-attachment-8415\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8415\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan.jpg\" alt=\"C\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c chi ti\u1ebft bao g\u1ed3m trong b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-hang-muc-cong-viec-chi-tiet-bao-gom-trong-bao-gia-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8415\" class=\"wp-caption-text\">C\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c chi ti\u1ebft bao g\u1ed3m trong b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i lo l\u1eafng v\u1ec1 c\u00e1c chi ph\u00ed ph\u00e1t sinh \u1ea9n, m\u1ed9t b\u1ea3n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p n\u0103m 2026 t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ea1ng m\u1ee5c sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_viec_ke_toan_hang_thangquy\"><\/span><b>C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u00e0ng th\u00e1ng\/qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c trong vi\u1ec7c v\u1eadn h\u00e0nh s\u1ed1 li\u1ec7u, g\u00f3i d\u1ecbch v\u1ee5 h\u00e0ng k\u1ef3 c\u1ee7a MAN t\u1eadp trung v\u00e0o vi\u1ec7c s\u1ed1 h\u00f3a v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro ngay t\u1eeb khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5, c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra t\u1eadn n\u01a1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, t\u00ednh thu\u1ebf TNCN theo m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_viec_ke_toan_cuoi_nam_tai_chinh\"><\/span><b>C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng th\u00e1ng l\u00e0 b\u01b0\u1edbc x\u00e2y n\u1ec1n th\u00ec c\u00f4ng vi\u1ec7c cu\u1ed1i n\u0103m ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m v\u1ec1 \u0111\u00edch, quy\u1ebft \u0111\u1ecbnh s\u1ef1 an to\u00e0n c\u1ee7a c\u1ea3 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 \u0111\u1ec3 t\u1ed5ng h\u1ee3p b\u1ee9c tranh kinh doanh t\u1ed5ng th\u1ec3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c l\u1ee3i \u00edch v\u1ec1 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. N\u1ed9i dung th\u1ef1c hi\u1ec7n bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed1i so\u00e1t c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, K\u1ebft qu\u1ea3 kinh doanh, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n in s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u0111\u00f3ng t\u1eadp v\u00e0 b\u00e0n giao l\u01b0u tr\u1eef theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_bien_thien_tac_dong_den_bao_gia_dich_vu_ke_toan\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn thi\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8414\" aria-describedby=\"caption-attachment-8414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8414\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn thi\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-yeu-to-bien-thien-tac-dong-den-bao-gia-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8414\" class=\"wp-caption-text\">C\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn thi\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi qu\u00fd doanh nghi\u1ec7p so s\u00e1nh c\u00e1c b\u1ea3n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng chi ph\u00ed c\u00f3 th\u1ec3 thay \u0111\u1ed5i d\u1ef1a tr\u00ean c\u00e1c y\u00eau c\u1ea7u \u0111\u1eb7c bi\u1ec7t c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a danh m\u1ee5c h\u00e0ng h\u00f3a: V\u00ed d\u1ee5 nh\u01b0 doanh nghi\u1ec7p c\u00f3 100 m\u00e3 h\u00e0ng c\u1ea7n theo d\u00f5i t\u1ed3n kho s\u1ebd c\u00f3 m\u1ee9c ph\u00ed kh\u00e1c v\u1edbi doanh nghi\u1ec7p ch\u1ec9 c\u00f3 10 &#8211; 20 m\u00e3 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft: N\u1ebfu ph\u00e1t sinh vay m\u01b0\u1ee3n, mua b\u00e1n gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 sinh th\u00e1i, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp th\u00eam b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft, \u0111i\u1ec1u n\u00e0y l\u00e0m t\u0103ng m\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb chuy\u00ean s\u00e2u: N\u1ebfu ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n ho\u1eb7c b\u00e1o c\u00e1o ph\u00e2n t\u00edch t\u1ef7 tr\u1ecdng chi ph\u00ed \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh kinh doanh, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 s\u1ebd c\u1ea7n b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 cao c\u1ea5p h\u01a1n \u0111\u1ec3 x\u1eed l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh x\u0103ng d\u1ea7u, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n ho\u1eb7c c\u00e1c ng\u00e0nh c\u1ea7n gi\u1ea5y ph\u00e9p con th\u01b0\u1eddng y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh kh\u1eaft khe h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_de_so_sach_lon_xon_dan_den_nop_tam_Bao_cao_tai_chinh\"><\/span><b>V\u1ea5n \u0111\u1ec1 s\u1ed5 s\u00e1ch l\u1ed9n x\u1ed9n d\u1eabn \u0111\u1ebfn n\u1ed9p t\u1ea1m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 k\u1ecbp th\u1eddi h\u1ea1n, r\u1ed3i sau \u0111\u00f3 m\u1edbi ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh. B\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2026, l\u00e0 th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t g\u1eaft gao c\u00e1c sai l\u1ec7ch t\u1eeb nh\u1eefng n\u0103m chuy\u1ec3n \u0111\u1ed5i 2024 &#8211; 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tu_viec_nop_tam_Bao_cao_tai_chinh\"><\/span><b>H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c n\u1ed9p t\u1ea1m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef3 quy\u1ebft to\u00e1n v\u1eeba qua, kh\u00f4ng \u00edt \u0111\u01a1n v\u1ecb v\u00ec thi\u1ebfu nh\u00e2n s\u1ef1 ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u01b0a v\u1ec1 k\u1ecbp \u0111\u00e3 ch\u1ecdn gi\u1ea3i ph\u00e1p n\u1ed9p t\u1ea1m s\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u00e1nh ph\u1ea1t ch\u1eadm n\u1ed9p. \u0110\u00e2y l\u00e0 m\u1ed9t &#8220;bom n\u1ed5 ch\u1eadm&#8221; v\u1ec1 t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">Sai l\u1ec7ch t\u1ed3n kho \u1ea3o: Khi s\u1ed1 li\u1ec7u n\u1ed9p t\u1ea1m kh\u00f4ng kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb \u00e1p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 2026 b\u1ecb sai: N\u1ebfu b\u00e1o c\u00e1o 2025 ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ec9nh l\u00fd chu\u1ea9n x\u00e1c, to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch n\u0103m 2026 s\u1ebd b\u1ecb l\u1ec7ch d\u00e2y chuy\u1ec1n, khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n tr\u1edf n\u00ean v\u00f4 ngh\u0129a.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">R\u1ee7i ro thanh tra: H\u1ec7 th\u1ed1ng t\u1ea7m so\u00e1t AI c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh d\u1ea5u c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o n\u1ed9p l\u1ea1i.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_lam_sach_so_sach_va_dieu_chinh_chuyen_sau\"><\/span><b>Gi\u1ea3i ph\u00e1p l\u00e0m s\u1ea1ch s\u1ed5 s\u00e1ch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00edn nhi\u1ec7m v\u00e0 l\u1ef1a ch\u1ecdn MAN &#8211; Master Accountant Network, m\u1ee9c b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u00e0m m\u1edbi m\u00e0 c\u00f2n bao g\u1ed3m l\u1ed9 tr\u00ecnh d\u1ecdn d\u1eb9p ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb c\u0169: \u0110\u1ed9i ng\u0169 th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 t\u00ecm ra c\u00e1c chi ph\u00ed b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1ea7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1: Thay v\u00ec m\u1eb7c k\u1ec7 sai s\u00f3t, k\u1ebf to\u00e1n vi\u00ean s\u1ebd t\u01b0 v\u1ea5n doanh nghi\u1ec7p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t c\u00e1ch kh\u00e9o l\u00e9o, c\u00f3 gi\u1ea3i tr\u00ecnh logic \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a s\u1ed1 d\u01b0: \u0110\u01b0a c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3, t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1ec1 \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm m\u1ed9t b\u1ea3n b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb kh\u00f4ng kh\u00f3, nh\u01b0ng t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c \u0111\u1ee7 chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n m\u1edbi l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng. V\u1edbi s\u1ef1 ph\u1ee9c t\u1ea1p ng\u00e0y c\u00e0ng t\u0103ng c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, b\u1ea5t k\u1ef3 sai s\u00f3t nh\u1ecf n\u00e0o c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ec3 l\u1ea1i h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p g\u1ee1 b\u1ecf g\u00e1nh n\u1eb7ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb. MAN tin r\u1eb1ng, s\u1ef1 minh b\u1ea1ch trong b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a m\u1ed9t m\u1ed1i quan h\u1ec7 h\u1ee3p t\u00e1c th\u1ecbnh v\u01b0\u1ee3ng v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\ub808 \ud638\uc559 \ud22c\uc60c<\/b><\/a><\/span><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_bao_gia_dich_vu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uacac\uc801 \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=\"Bao_gia_dich_vu_ke_toan_tron_goi_bao_gom_nhung_hang_muc_nao\"><\/span>B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a MAN s\u1ebd bao g\u1ed3m h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, k\u00ea khai thu\u1ebf GTGT, TNCN, TNDN, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf, in s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f2n bao g\u1ed3m t\u01b0 v\u1ea5n ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.                    <\/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=\"Doanh_nghiep_khong_phat_sinh_hoa_don_co_can_thue_dich_vu_ke_toan_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 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. D\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu hay chi ph\u00ed, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 duy tr\u00ec h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u00fang quy \u0111\u1ecbnh.                    <\/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=\"Bao_gia_dich_vu_ke_toan_co_bao_gom_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 bao g\u1ed3m l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 d\u1ecbch v\u1ee5 chuy\u00ean s\u00e2u, \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, ph\u1ee5 l\u1ee5c c\u1ea7n l\u1eadp v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh nghi\u1ec7p. V\u1edbi c\u00f4ng ty FDI ho\u1eb7c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch n\u1ed9i b\u1ed9 l\u1edbn, \u0111\u00e2y l\u00e0 h\u1ea1ng m\u1ee5c b\u1eaft bu\u1ed9c c\u1ea7n \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ri\u00eang ngay t\u1eeb \u0111\u1ea7u n\u0103m.                     <\/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=\"Co_nen_chon_dich_vu_ke_toan_gia_re_de_tiet_kiem_chi_phi_khong\"><\/span>C\u00f3 n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o gi\u00e1 th\u1ea5p. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb nh\u01b0ng thi\u1ebfu chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t k\u00ea khai, truy thu thu\u1ebf ho\u1eb7c ph\u1ea1t h\u00e0nh ch\u00ednh l\u1edbn h\u01a1n nhi\u1ec1u l\u1ea7n chi ph\u00ed ti\u1ebft ki\u1ec7m ban \u0111\u1ea7u. Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean \u0111\u01a1n v\u1ecb c\u00f3 cam k\u1ebft tr\u00e1ch nhi\u1ec7m, h\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh thu\u1ebf th\u1ef1c t\u1ebf.                     <\/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=\"Dich_vu_ke_toan_tai_MAN_co_ho_tro_go_roi_so_sach_chung_tu_cua_cac_nam_cu_khong\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN c\u00f3 h\u1ed7 tr\u1ee3 g\u1ee1 r\u1ed1i s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c n\u0103m c\u0169 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, MAN h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 g\u1ee1 r\u1ed1i s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. 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