{"id":8955,"date":"2026-06-19T14:06:02","date_gmt":"2026-06-19T07:06:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8955"},"modified":"2026-06-19T14:06:02","modified_gmt":"2026-06-19T07:06:02","slug":"hach-toan-tien-luong-va-cac-khoan-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/","title":{"rendered":"\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0\uc11c \uae09\uc5ec\ub294 \ub2e8\uc21c\ud788 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc774\uc775, \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34, \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc911\uc694\ud55c \ube44\uc6a9 \uc694\uc18c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae09\uc5ec \ubc0f \uad00\ub828 \uacf5\uc81c\uc561\uc5d0 \ub300\ud55c \uc801\uc808\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud68c\uacc4 \uc2e4\ubb34\uc5d0\uc11c \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 \uad00\ub828 \uac70\ub798 \ucc98\ub9ac \uc6d0\uce59, \uc0ac\uc6a9 \uacc4\uc815, \ubd84\uac1c \ud56d\ubaa9 \ubc0f \ubc29\ubc95\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uc694\uc57d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 133\/2016\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uc9c0\uc6d0 \uc9c0\uce68\uc744 \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\uae09\uc5ec \ud68c\uacc4 \ubc0f \uae09\uc5ec \uacf5\uc81c \uac1c\uc694<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\" >\uc784\uae08\uacfc \uae09\uc5ec \uacf5\uc81c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_trong_doanh_nghiep_la_gi\" >\uae30\uc5c5\uc5d0\uc11c \uae09\uc5ec\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Cac_khoan_trich_theo_luong_la_gi\" >\uae09\uc5ec \uacf5\uc81c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\uae09\uc5ec \ubc0f \uae09\uc5ec \uacf5\uc81c\uc561\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uacc4\uc815.<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_334_Phai_tra_nguoi_lao_dong\" >\uacc4\uc815 334: \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_338_Phai_tra_phai_nop_khac\" >\uacc4\uc815 338: \uae30\ud0c0 \uc9c0\uae09\ucc44\ubb34 \ubc0f \ubd80\ucc44<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Phan_bo_chi_phi_theo_bo_phan\" >\ubd80\uc11c\ubcc4 \ube44\uc6a9 \ubc30\ubd84<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\" >\ube44\uc6a9\uacfc \uc218\uc775\uc744 \uc77c\uce58\uc2dc\ud0a4\ub294 \uc6d0\uce59.<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_trich_truoc_va_khau_tru\" >\ubc1c\uc0dd\uc8fc\uc758\uc640 \uacf5\uc81c\uc8fc\uc758 \uc6d0\uce59<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Can_cu_tinh_luong_trong_doanh_nghiep\" >\uae30\uc5c5\uc5d0\uc11c \uae09\uc5ec\ub97c \uacc4\uc0b0\ud558\ub294 \uae30\uc900<\/a><\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac \uc548\ub0b4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\" >\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub41c \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\uae09\uc5ec \ud68c\uacc4 \ubc0f \uae09\uc5ec \uacf5\uc81c \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ud68c\uacc4 \ubc0f \uad00\ub828 \uacf5\uc81c\ub294 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uae08\uc561(\uae09\uc5ec, \ubcf4\ub108\uc2a4, \uc218\ub2f9 \ub4f1)\uacfc \uc758\ubb34 \uacf5\uc81c\uc561(\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8, \ub178\uc870\ud68c\ube44)\uc744 \ud68c\uc0ac \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uae30\ub85d\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub9e4\ub2ec \ubc18\ubcf5\uc801\uc73c\ub85c \uc218\ud589\ub418\ub294 \ud68c\uacc4 \uc5c5\ubb34\ub85c, \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc758\ubb34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uc0ac\ud68c\ubcf4\ud5d8 \uc758\ubb34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\"><\/span><b>\uc784\uae08\uacfc \uae09\uc5ec \uacf5\uc81c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_trong_doanh_nghiep_la_gi\"><\/span><b>\uae30\uc5c5\uc5d0\uc11c \uae09\uc5ec\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc784\uae08\uc740 \uae30\uc5c5\uc774 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud558\ub294 \uae08\uc561\uc73c\ub85c, \ub2e4\uc74c\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ubcf8\uae09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uae09\uc5ec<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ub108\uc2a4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6a9\ub3c8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uc9c0\uae09\uae08<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5d0\uc11c \uc784\uae08\uc740 \uc8fc\ub85c \uacc4\uc815 334(\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561)\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_trich_theo_luong_la_gi\"><\/span><b>\uae09\uc5ec \uacf5\uc81c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uacf5\uc81c \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8(BHXH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uac15 \ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc5c5 \ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc870\ud569\uae30\uae08(KPC\u0110)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae08\uc561\uc740 \uacc4\uc815 338 - \uae30\ud0c0 \uc9c0\uae09\uae08 \ubc0f \ubbf8\uc9c0\uae09\uae08\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\uae09\uc5ec \ubc0f \uae09\uc5ec \uacf5\uc81c\uc561\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uacc4\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8958\" aria-describedby=\"caption-attachment-8958\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8958\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8958\" class=\"wp-caption-text\">\uae09\uc5ec \ubc0f \uae09\uc5ec \uacf5\uc81c\uc561\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uacc4\uc815.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_334_Phai_tra_nguoi_lao_dong\"><\/span><b>\uacc4\uc815 334: \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc815 334\ub294 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uae08\uc561\uacfc \uc9c0\uae09 \uc0c1\ud0dc\ub97c \ubc18\uc601\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc44\ubb34\uc790 \uce21\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uc640 \ubcf4\ub108\uc2a4\uac00 \uc9c0\uae09\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc784\uae08 \uacf5\uc81c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\uc9c0\uae09 \uae09\uc5ec \uc774\uccb4<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud45c\uc2dc\ud560 \uc218 \uc788\ub294 \uba74:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uae09\ud574\uc57c \ud560 \uae09\uc5ec \ubc0f \uc784\uae08.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud06c\ub808\ub527 \uc794\uc561\uc740 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc544\uc9c1 \uc9c0\uae09\ud574\uc57c \ud560 \uae08\uc561\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_338_Phai_tra_phai_nop_khac\"><\/span><b>\uacc4\uc815 338: \uae30\ud0c0 \uc9c0\uae09\ucc44\ubb34 \ubc0f \ubd80\ucc44<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc815 338\uc5d0\ub294 \uc8fc \uc815\ubd80 \uae30\uad00 \ubc0f \uad00\ub828 \uc870\uc9c1\uc5d0 \uc9c0\uae09\ud574\uc57c \ud560 \uae08\uc561\uc774 \ubc18\uc601\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uac15 \ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc870\ud569 \uae30\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uc9c0\uae09\uae08.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc2c\uc131 \uce21\uc758 \uc785\uc7a5\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc \ubc0f \uad00\ub828 \uc758\ubb34\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ubd80\ucc44\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\uc0c1\ub9e4\uc785\uae08\uc744 \uc0c1\ud658\ud560 \ub54c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub300\ubcc0 \uc794\uc561\uc740 \uc544\uc9c1 \uc9c0\ubd88\ud574\uc57c \ud560 \uae08\uc561\uc744 \ub098\ud0c0\ub0b4\uace0, \ucc28\ubcc0 \uc794\uc561\uc740 \ucd08\uacfc \uc9c0\ubd88 \ub610\ub294 \uacfc\ub0a9\uae08\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\uac00 \ub530\ub85c \uc5c6\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0,<\/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;\"> \uc774\ub294 \uae09\uc5ec, \ubcf4\ud5d8 \ubc0f \uc138\uae08 \uad00\ub828 \ubaa8\ub4e0 \uc0ac\ud56d\uc744 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8957\" aria-describedby=\"caption-attachment-8957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8957\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8957\" class=\"wp-caption-text\">\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uc7a5 \uc911\uc694\ud55c \uc6d0\uce59\uc740 \ub178\ub3d9\ub825\uc744 \uc0ac\uc6a9\ud558\ub294 \ubd80\uc11c\uc5d0 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ubc30\ubd84\ud558\uc5ec \ube44\uc6a9\uc758 \uc9c4\uc815\ud55c \uc131\uaca9\uc774 \ubc18\uc601\ub418\ub3c4\ub85d \ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_theo_bo_phan\"><\/span><b>\ubd80\uc11c\ubcc4 \ube44\uc6a9 \ubc30\ubd84<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\uc11c\ubcc4 \uc6d0\uac00 \ubc30\ubd84 \ud68c\uacc4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 622: \uc9c1\uc811 \ub178\ubb34\ube44<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 627: \uc77c\ubc18 \uc0dd\uc0b0 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 641: \ud310\ub9e4 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 642: \uc0ac\uc5c5 \uad00\ub9ac \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\"><\/span><b>\ube44\uc6a9\uacfc \uc218\uc775\uc744 \uc77c\uce58\uc2dc\ud0a4\ub294 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ube44\uc6a9\uc740 \uc9c0\uae09 \uc2dc\uc810\uacfc \uad00\uacc4\uc5c6\uc774 \ubc1c\uc0dd\ud55c \uae30\uac04\uc5d0 \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trich_truoc_va_khau_tru\"><\/span><b>\ubc1c\uc0dd\uc8fc\uc758\uc640 \uacf5\uc81c\uc8fc\uc758 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\uc8fc\uc758\uc640 \uacf5\uc81c\uc8fc\uc758 \uc6d0\uce59:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8, \uc2e4\uc5c5 \ubcf4\ud5d8, \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub4f1\uc744 \ubd80\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc740 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \ube44\uc6a9\uc744 \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud574\uacb0\ucc45\uc740 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \ud2b9\ud788 \uae09\uc5ec \ubc0f \uae09\uc5ec \uacf5\uc81c\uc640 \uad00\ub828\ub41c \uac70\ub798\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d, \uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc0f \uc138\uae08 \uc758\ubb34\uac00 \uac01 \ud68c\uacc4 \uae30\uac04\ub9c8\ub2e4 \ud56d\uc0c1 \uc815\ud655\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tinh_luong_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc5d0\uc11c \uae09\uc5ec\ub97c \uacc4\uc0b0\ud558\ub294 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae30\uac04\uc774 \ub05d\ub0a0 \ub54c \ub2e4\uc74c\uacfc \uac19\uc740 \uc694\uc18c\ub97c \uae30\uc900\uc73c\ub85c \uae09\uc5ec\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\ubb34 \uc2dc\uac04\ud45c: \uc2e4\uc81c \uadfc\ubb34\uc77c \uc218, \uadfc\ubb34 \uc2dc\uac04<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc6a9 \uacc4\uc57d: \uc9c1\uc704\uc5d0 \ub530\ub978 \uae30\ubcf8 \uae09\uc5ec \ubc0f \uc218\ub2f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc0c1 \ubc0f \ubcf5\ub9ac\ud6c4\uc0dd \uaddc\uc815: KPI \ubc0f \uc0dd\uc0b0\uc131 \ubcf4\ub108\uc2a4\uc5d0 \ub300\ud55c \uc0ac\ub0b4 \uc815\ucc45 \ubc0f \uba54\ucee4\ub2c8\uc998.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac \uc548\ub0b4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8956\" aria-describedby=\"caption-attachment-8956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8956\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8956\" class=\"wp-caption-text\">\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac \uc548\ub0b4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc2e4\ubb34\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uac70\ub798\ub97c \uc27d\uac8c \uccb4\uacc4\ud654\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \ucc3e\uc544\ubcfc \uc218 \uc788\ub3c4\ub85d, \uae09\uc5ec \ud68c\uacc4 \ubc0f \uad00\ub828 \uacf5\uc81c\uc5d0 \ub300\ud55c \uae30\ubcf8 \ubd84\uac1c \ud56d\ubaa9\uc744 \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc774 \ud45c\ub294 \ud2b9\uc815 \uac70\ub798\ubcc4\ub85c \ud574\ub2f9 \ucc28\ubcc0 \ubc0f \ub300\ubcc0 \uacc4\uc815\uc744 \ud568\uaed8 \ud45c\uc2dc\ud558\uc5ec \ucd94\uc801\uc774 \uc6a9\uc774\ud558\ub3c4\ub85d \uad6c\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc5d0 \ub300\ud55c \ud68c\uacc4 \ud56d\ubaa9 \uc694\uc57d\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ube44\uc988\ub2c8\uc2a4 \ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c1\ubd88 \uacc4\uc88c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815\uc5d0\ub294<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uc784\uae08\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ub108\uc2a4 \uae30\uae08\uc5d0\uc11c \uae09\uc5ec\ub97c \uacf5\uc81c\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3531<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ucd9c\uc5d0\uc11c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uac74\uac15\ubcf4\ud5d8\ub8cc, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3381(\uc0ac\ud68c\ubcf4\ud5d8), 3384(\uac74\uac15\ubcf4\ud5d8), 3386(\uc2e4\uc5c5\ubcf4\ud5d8)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc758 \uae09\uc5ec\uc5d0\uc11c \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\uac00 \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \uad00\ub9ac\uae30\uad00\uc5d0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uc5d0\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uc5d0 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uae08\/\uc740\ud589 \uc1a1\uae08\uc73c\ub85c \uacb0\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc774\ub098 \uc81c\ud488\uc73c\ub85c \uc784\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uac83.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">511, 3331 (\ubd80\uac00\uac00\uce58\uc138\uac00 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc120\uc9c0\uae09 \uae09\uc5ec<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc(\ubcd1\uac00, \ucd9c\uc0b0\ud734\uac00)\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc0ac\ud68c \ubcf4\ud5d8 \ud61c\ud0dd\uc744 \ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uc9c0\uae09\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774 \uae09\uc5ec, \ubcf4\ud5d8 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\uc640 \uad00\ub828\ub41c \ubaa8\ub4e0 \uac70\ub798\ub294 \uac01 \ubd80\uc11c\uc758 \uacbd\ube44 \uacc4\uc815 \uc2dc\uc2a4\ud15c\uacfc \uacb0\ud569\ub41c \uacc4\uc815 334, \uacc4\uc815 338 \ubc0f \uacc4\uc815 3335\uc640 \uac19\uc740 \uc8fc\uc694 \uacc4\uc815\uc744 \uc911\uc2ec\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc694\uc57d\ud45c\ub97c \uc219\uc9c0\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c \uc791\uc131 \uc2dc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc11c\ubcc4\ub85c \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ubc30\ubd84\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130\ub294 \ud68c\ub78c 200\ud638 \ubc0f 133\ud638\uc758 \uaddc\uc815\uacfc \ud68c\ub78c 99\ud638\uc758 \uc9c0\uce68\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub610\ud55c \uae30\uc5c5\uc758 \uae09\uc5ec \ubc0f \uae09\uc5ec \uad00\ub828 \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud22c\uba85\ud558\uace0 \uc77c\uad00\ub41c \ubc29\uc2dd\uc73c\ub85c \ud45c\uc900\ud654\ud558\ub294 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub41c \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uacbd\ube44\uc5d0\uc11c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc, \uac74\uac15 \ubcf4\ud5d8\ub8cc \ubc0f \ub178\uc870 \ud68c\ube44\ub97c \uacf5\uc81c\ud560 \ub54c \ud68c\uacc4\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 154, 241, 622, 623, 627, 641, 642\u2026: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x \uc0ac\ud68c \ubcf4\ud5d8\ub8cc, \uac74\uac15 \ubcf4\ud5d8\ub8cc, \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc \ubc0f \ub178\uc870 \ud68c\ube44 \uacf5\uc81c \ucd1d \ube44\uc728.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383 \u2013 \uc0ac\ud68c\ubcf4\ud5d8: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\uc728<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3384 \u2013 \uac74\uac15 \ubcf4\ud5d8: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x \uac74\uac15 \ubcf4\ud5d8\ub8cc\uc728<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3386 (\ub610\ub294 \ud68c\ub78c 133\ud638\uc5d0 \ub530\ub77c 3385) - \uc790\ubc1c\uc801 \ubcf4\ud5d8: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc\uc728<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3382 \u2013 \ub178\ub3d9\uc870\ud569 \uae30\uae08: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x \ub178\ub3d9\uc870\ud569 \uae30\uae08 \ub0a9\ubd80\uc728.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c \uc911\ub300\ud615 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc804\ub2f4 \uc778\ub825 \ubc30\uce58\uc640 \uac19\uc740 \uc870\uce58\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\"> \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc5c4\uaca9\ud558\uac8c \ud1b5\uc81c\ud558\uc5ec \uae09\uc5ec \ube44\uc6a9 \ubc30\ubd84, \ubcf4\ud5d8\ub8cc \uacf5\uc81c \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uac00 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 334 \u2013 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 10.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383 \u2013 \uc0ac\ud68c\ubcf4\ud5d8: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 8%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3384 \u2013 \uac74\uac15 \ubcf4\ud5d8: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 1.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3386 (\ub610\ub294 \ud68c\ub78c 133\/2016\/TT-BTC\uc5d0 \ub530\ub77c 3385) - \uc2e4\uc5c5 \ubcf4\ud5d8: \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uad00\ud560 \uc815\ubd80 \uae30\uad00\uc5d0 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 3383 \u2013 \uc0ac\ud68c\ubcf4\ud5d8: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc561 (\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 25%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 3384 \u2013 \uac74\uac15 \ubcf4\ud5d8: \uac74\uac15 \ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc561 (\uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 4.5%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3386 (\ub610\ub294 \ud68c\ub78c 133\ud638\uc5d0 \ub530\ub77c 3385) - \uc2e4\uc5c5 \ubcf4\ud5d8: \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc561 (\uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 3382 \u2013 \ub178\ub3d9\uc870\ud569 \uae30\uae08: \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \uc9c0\uae09\uc561 (\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacfc\uc138 \ub300\uc0c1 \uae09\uc5ec x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 1111 \ubc0f 1121: \ucd1d \uc9c0\uae09\uc561(\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec x 34%).<\/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;\">\uae09\uc5ec \ubc0f \uae09\uc5ec \uacf5\uc81c\uc561 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ube44\uc6a9 \uad00\ub9ac\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70, \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc758\ubb34 \uc774\ud589\uacfc \uc138\uae08 \ubc0f \ubcf4\ud5d8 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc815\ud655\ud558\uace0 \ud22c\uba85\ud55c \ub370\uc774\ud130 \uad00\ub9ac\ub97c \uc704\ud574 \ube44\uc6a9 \ubc30\ubd84 \uc6d0\uce59, \ud68c\uacc4 \uc2dc\uc2a4\ud15c, \uadf8\ub9ac\uace0 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ud45c\uc900 \ubd84\uac1c \ud56d\ubaa9\uc744 \ud655\uc2e4\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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\"><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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong doanh nghi\u1ec7p, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 l\u00e0 kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n chi ph\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8955","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\/8955","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=8955"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8955\/revisions"}],"predecessor-version":[{"id":8960,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8955\/revisions\/8960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8959"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}