{"id":9116,"date":"2026-07-01T16:55:17","date_gmt":"2026-07-01T09:55:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9116"},"modified":"2026-07-01T16:55:17","modified_gmt":"2026-07-01T09:55:17","slug":"dich-vu-lam-lai-so-sach-ke-toan-quan-8","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/","title":{"rendered":"\uc81c8\uc9c0\uad6c\uc758 \uc804\ubb38 \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc624\ub958\ub97c \ucca0\uc800\ud788 \uc218\uc815\ud558\uace0, \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \ubcf5\uc6d0\ud558\uba70, \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 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\uc11c\ub958 \ub204\ub77d\uc774 \ubc1c\uc0dd\ud558\ub294 \ube44\uc728\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc804\uccb4\uc758 15%\uc5d0\uc11c 20%\uc5d0 \ub2ec\ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\ub839 125\/2020\/ND-CP \ubc0f 41\/2018\/ND-CP\uc5d0 \ub530\ub77c \ub9c9\ub300\ud55c \uc138\uae08 \uccb4\ub0a9 \ubc0f \ud589\uc815 \ubc8c\uae08\uc73c\ub85c \uc9c1\uacb0\ub429\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan\/\"> \ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc870\uae30\uc5d0 \uc2ec\uce35 \ubd84\uc11d\uc744 \uc2e4\uc2dc\ud558\uba74 \uae30\uc5c5\uc740 \uc7a0\uc7ac\uc801\uc778 \uc7ac\ubb34\uc801 &quot;\uaca9\ucc28&quot;\ub97c \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d\uc758 \ud604\uc7a5 \uc2e4\uc0ac \uacb0\uc815 \ud1b5\ubcf4 \uc804\uc5d0 \uc798\ubabb\ub41c 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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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Khung_phap_ly_dieu_chinh_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\" >\uc81c8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Doi_tuong_nao_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\" >\uc81c8\uc9c0\uad6c\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Quy_dinh_ve_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_va_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd84\uc57c \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815\ucc98\ubc8c \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Quy_trinh_trien_khai_dich_vu_lam_lai_so_sach_ke_toan_tai_MAN\" >MAN\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4\ub97c \uad6c\ud604\ud558\ub294 \ud504\ub85c\uc138\uc2a4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Tiep_nhan_va_kiem_tra_hien_trang_ho_so_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80\uc758 \ud604\ud669\uc744 \ud655\uc778\ud558\uace0 \uc811\uc218\ud569\ub2c8\ub2e4.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Ra_soat_chung_tu_hoa_don_va_du_lieu_ke_toan\" >\ud68c\uacc4 \uc11c\ub958, \uc1a1\uc7a5 \ubc0f \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Dieu_chinh_sai_sot_va_hoan_thien_he_thong_so_sach\" >\uc624\ub958\ub97c \uc218\uc815\ud558\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Lap_lai_bao_cao_tai_chinh_va_ho_so_lien_quan\" >\uc7ac\ubb34\uc81c\ud45c \ubc0f \uad00\ub828 \uc11c\ub958\ub97c \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Bang_gia_va_cac_yeu_to_anh_huong_den_gia_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_nam_2026\" >2026\ub144 \uc81c8\uad6c\uc5ed \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c \ubc0f \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Cac_yeu_to_anh_huong_den_chi_phi_lam_lai_so_sach_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80 \uc7ac\uc791\uc131 \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Bang_gia_tham_khao_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\" >\uc81c8\uad6c\uc5ed \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Loi_ich_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_tai_MAN\" >\uc81c8\ud559\uad70\uc5d0\uc11c MAN\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Hoan_thien_ho_so_ke_toan_dung_chuan_phap_luat\" >\ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc644\ubcbd\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Giam_thieu_rui_ro_khi_quyet_toan_thue\" >\uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc704\ud5d8 \ucd5c\uc18c\ud654\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Tiet_kiem_thoi_gian_va_chi_phi_van_hanh\" >\uc2dc\uac04\uacfc \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uc57d\ud558\uc138\uc694.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Cac_loi_ke_toan_doanh_nghiep_thuong_gap_can_xu_ly\" >\uae30\uc5c5\uc774 \ubc18\ub4dc\uc2dc \ud574\uacb0\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \ud68c\uacc4 \uc624\ub958.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Sai_lech_so_lieu_giua_so_sach_ke_toan_va_bao_cao_thue\" >\ud68c\uacc4 \uc7a5\ubd80\uc640 \uc138\ubb34 \ubcf4\uace0\uc11c \uac04\uc758 \ubd88\uc77c\uce58.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Thieu_hoa_don_chung_tu_ke_toan_hop_le\" >\uc720\ud6a8\ud55c \uc1a1\uc7a5 \ubc0f \ud68c\uacc4 \uc11c\ub958 \ubd80\uc871.<\/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\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#Hach_toan_sai_doanh_thu_chi_phi_va_cong_no\" >\uc218\uc775, \ube44\uc6a9 \ubc0f \ubd80\ucc44\uc5d0 \ub300\ud55c \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan-quan-8\/#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=\"Khung_phap_ly_dieu_chinh_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\uc81c8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9120\" aria-describedby=\"caption-attachment-9120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khung-phap-ly-dieu-chinh-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9120\" class=\"wp-caption-text\">\uc81c8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc758 \uac80\ud1a0, \uc815\ub9ac \ubc0f \uac1c\uc120\uc740 \uc989\ud765\uc801\uc774\uac70\ub098 \uc8fc\uad00\uc801\uc778 \ud65c\ub3d9\uc774 \uc544\ub2c8\ub77c \ubca0\ud2b8\ub0a8\uc758 \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. 8\uad70\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc870\uc9c1\uacfc \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774\ub7ec\ud55c \ubaa8\ub4e0 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ud575\uc2ec \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638<\/a>.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uacfc \uad00\ub828 \uc9c0\uce68\uc740 \uc758\ubb34\uc801\uc778 \uc9c0\uce68\uc73c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. MAN\uc758 \uc219\ub828\ub41c \ud68c\uacc4\uc0ac \ud300\uc740 8\uad70\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c, \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0 200\/2014\/TT-BTC\ud638, \uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0 133\/2016\/TT-BTC\ud638 \uc9c0\uce68\uc5d0 \ub530\ub77c \ub370\uc774\ud130\ub97c \ube44\uad50 \ubc0f \uc870\uc815\ud569\ub2c8\ub2e4. \ud68c\uacc4\uae30\uc900\uc744 \uc798\ubabb \uc801\uc6a9\ud558\uac70\ub098 \ubd80\uc801\uc808\ud55c \ud68c\uacc4 \uad00\ud589\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0, \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc815\ub2f9\ud55c \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uac80\uc0ac, \uad6c\ucd95 \ubc0f \uc7ac\uad6c\ucd95\uc744 \uaddc\uc728\ud558\ub294 \ud575\uc2ec \ubc95\uc801 \uadfc\uac70\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\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;\">\ud68c\uacc4 \uae30\ub85d\uc758 \uac80\uc0ac, \uc791\uc131 \ubc0f \uc7ac\uad6c\uc131\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc1c\ud589 \uae30\uad00<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20 \uc870\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uae30\ub85d \uc7ac\uc815\ub9bd\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb38\uc11c, \uacc4\uc815, \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc218\uc815 \ud56d\ubaa9\uc740 \uc720\ud6a8\ud55c \uc6d0\ubcf8 \uc11c\ub958\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0, \uc138\uae08 \ub0a9\ubd80, \uc138\uae08 \ud3c9\uac00 \ubc0f \uc138\uae08 \uad00\ub828 \uacfc\ud0dc\ub8cc\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc815\ub9ac\ud55c \ud6c4 \ucd94\uac00 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \ud68c\uacc4 \uc808\ucc28\uc5d0 \ub300\ud55c \uc9c0\uce68.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c \uc785\ub825, \uc774\uccb4 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc29\ubc95\uc744 \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8 \uc218\uc900\uc744 \uc815\uc758\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc624\ub958\ub97c \uc0ac\uc804\uc5d0 \uc801\uc2dc\uc5d0 \uc218\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c200\ud638 \uacf5\ubb38\uc744 \ub300\uccb4\ud558\ub294 \uc0c8\ub85c\uc6b4 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc9c0\uce68.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\ud638\uc5d0 \ub530\ub978 \ud68c\uacc4 \ud56d\ubaa9 \ubc0f \ubd84\uac1c \ud56d\ubaa9\uc758 \uc218\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">8\uad70\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\ub294 \ucd94\uac00 \uc138\uae08 \uc2e0\uace0 \uc11c\ub958 \uc791\uc131 \ubc0f \uc81c\ucd9c \uae30\ud55c\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud558\uac70\ub098 \uc801\uc808\ud55c \uc870\uc815 \ubd84\uac1c \uc5c6\uc774 \ud68c\uacc4 \uc218\uce58\ub97c \ubb34\ub2e8\uc73c\ub85c \ubcc0\uacbd\ud560 \uacbd\uc6b0, \uc704\ubc18 \uc815\ub3c4\uc5d0 \ub530\ub77c 200\ub9cc VND\uc5d0\uc11c 2,500\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ub9c9\ub300\ud55c \ud589\uc815 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\uc81c8\uc9c0\uad6c\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e8\uc21c\ud788 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc744 \uc900\ube44\ud558\ub294 \uae30\uc5c5\ub9cc\uc774 \uc774 \uc11c\ube44\uc2a4\ub97c \ud544\uc694\ub85c \ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc81c8\uc120\uac70\uad6c\uc758 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc785\ucc30 \uacbd\uc7c1\ub825 \ud5a5\uc0c1, \ud22c\uc790 \uc720\uce58\ub97c \uc704\ud55c \ub370\uc774\ud130 \ud22c\uba85\uc131 \uc81c\uace0, \ub610\ub294 \uc0c1\uc5c5 \uc740\ud589 \ub300\ucd9c \uc2e0\uccad \uc644\ub8cc \ub4f1 \ub2e4\uc591\ud55c \uc774\uc810\uc744 \ub204\ub9ac\uae30 \uc704\ud574 \uc815\uae30\uc801\uc778 \ud68c\uacc4 \uc815\ub9ac \uc194\ub8e8\uc158\uc73c\ub85c \uc81c8\uc120\uac70\uad6c\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 \uc218\uc815\uc774 \uac00\uc7a5 \ud754\ud788 \ud544\uc694\ud55c \ub300\uc0c1\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;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc790\uc8fc \ubc14\ub00c\uace0 \uc778\uc218\uc778\uacc4 \uc808\ucc28\uac00 \ubd88\ubd84\uba85\ud55c \uae30\uc5c5\uc740 \uc6d0\ubcf8 \uc11c\ub958\uc640 \uc1a1\uc7a5\uc744 \ubd84\uc2e4\ud558\ub294 \uacbd\uc6b0\uac00 \ud754\ud788 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\uac70\uc5d0\ub294 \uae30\uc5c5\ub4e4\uc774 \uc800\ub834\ud558\uace0 \ud488\uc9c8\uc774 \ub0ae\uc740 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74\uc11c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5, \uadf8\ub9ac\uace0 \uc81c\ucd9c\ud55c \uc138\uae08 \uc2e0\uace0\uc11c \uc0ac\uc774\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc0ac\uc5c5 \uc6b4\uc601 3~5\ub144 \ud6c4 \uc138\ubb34\uc870\uc0ac\ub97c \uc900\ube44\ud558\uace0 \uc788\uc9c0\ub9cc, \ud604\uc7ac\uc758 \ubb38\uc11c\ud654 \uc2dc\uc2a4\ud15c\uc740 \ub9e4\uc6b0 \ucd08\ubcf4\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc774\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9e4 \uc2dc\ud5d8 \uc804\uc5d0 \ub04a\uc784\uc5c6\uc774 \uac71\uc815\ud558\uae30\ubcf4\ub2e4\ub294, \uc0ac\uc804\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \uc9c0\uc6d0 \uc11c\ube44\uc2a4\ub97c \ucc3e\uc544\ubcf4\uc138\uc694.<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-ngoai\/\">\uc678\ubd80 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud3ec\uad04\uc801\uc778 \uc2dc\uc2a4\ud15c \uac80\ud1a0\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc740 \uc120\uacac\uc9c0\uba85\uc774 \uc788\ub294 \uacbd\uc601\uc790\uc5d0\uac8c \ud604\uba85\ud55c \ud22c\uc790 \uacb0\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_va_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd84\uc57c \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815\ucc98\ubc8c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9119\" aria-describedby=\"caption-attachment-9119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham.jpg\" alt=\"D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 v\u00e0 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t n\u1ebfu vi ph\u1ea1m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-lam-lai-so-sach-ke-toan-Quan-8-va-quy-dinh-xu-phat-neu-vi-pham-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9119\" class=\"wp-caption-text\">\uc81c8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4 \ubc0f \uc704\ubc18 \uc2dc \ucc98\ubc8c \uaddc\uc815.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc2dc\ud589\ub839 41\/2018\/ND-CP \ubc0f \uc2dc\ud589\ub839 125\/2020\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \ucc98\ubc8c \uc870\ud56d\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uace0\uc758\ub85c \ubd88\ud22c\uba85\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc720\uc9c0\ud558\uac70\ub098 \uc801\uc2dc\uc5d0 \uc774\ub97c \uc815\ub9ac \ubc0f \uc218\uc815\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ub2e4\uc74c\uacfc \uac19\uc740 \ucc98\ubc8c\uc744 \ubc1b\uac8c \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 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud558\uc9c0 \uc54a\uac70\ub098 \uc790\uc0b0 \ubc0f \uc790\ubcf8\uc744 \uc7a5\ubd80\uc5d0 \uae30\uc7ac\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 2\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 3\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc138 \uc6d0\uc7a5\uacfc \ucd1d\uacc4\uc815\uc6d0\uc7a5 \uac04\uc758 \ubd88\uc77c\uce58\uc640 \uac19\uc740 \ubd80\uc815 \ud68c\uacc4 \uad00\ud589\uc740 500\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc758 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uad00 \uae30\uac04 \ub0b4\uc5d0 \ubb38\uc11c \ubc0f \ud68c\uacc4 \uae30\ub85d\uc744 \ubd84\uc2e4, \uc624\ubcf4 \ub610\ub294 \ud6fc\uc190\ud558\ub294 \ud589\uc704\ub294 500\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\ud615\uc5d0 \ucc98\ud574\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uae08\uc804\uc801 \ubc8c\uae08 \uc678\uc5d0\ub3c4 \ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc2ec\uac01\ud55c \uc624\ub958\uac00 \uc788\uc5b4 \uc2e4\uc81c \ub0a9\uc138\uc561\uc744 \uc0b0\uc815\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0 \uc138\ubb34 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uae30\uc5c5\uc740 \ub9c9\ub300\ud55c \uc7ac\uc815\uc801 \uc190\uc2e4\uc744 \uc785\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_lam_lai_so_sach_ke_toan_tai_MAN\"><\/span><b>MAN\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4\ub97c \uad6c\ud604\ud558\ub294 \ud504\ub85c\uc138\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9118\" aria-describedby=\"caption-attachment-9118\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9118\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-trien-khai-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9118\" class=\"wp-caption-text\">\uc81c8\uc9c0\uad6c \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4 \uc2dc\ud589 \uc808\ucc28.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccb4\uacc4\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub294 \uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub97c \ubcf4\uc7a5\ud558\uace0, \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uba70, \uae30\uc5c5\uc758 \uc2dc\uac04\uc744 \uc808\uc57d\ud574 \uc90d\ub2c8\ub2e4. MAN(Master Accountant Network)\uc5d0\uc11c\ub294 \uc5c4\uaca9\ud55c \ud488\uc9c8 \uad00\ub9ac\ub97c \ud1b5\ud574 \uc774\ub7ec\ud55c \ud504\ub85c\uc138\uc2a4\ub97c \ub2e8\uacc4\ubcc4\ub85c \uc2e4\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiep_nhan_va_kiem_tra_hien_trang_ho_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80\uc758 \ud604\ud669\uc744 \ud655\uc778\ud558\uace0 \uc811\uc218\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uba3c\uc800 \ud68c\uacc4\ud300\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc874 \uc0ac\uc5c5 \ub370\uc774\ud130\ub97c \ubaa8\ub450 \uc778\uc218\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub798\ub41c \ud68c\uacc4 \uc7a5\ubd80.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c\uac00 \uc81c\ucd9c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ub09c \uba87 \ub144\uac04\uc758 \uc7ac\ubb34 \ubcf4\uace0\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uacc4\uc57d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \uac70\ub798 \ub0b4\uc5ed, \uae09\uc5ec \uba85\uc138\uc11c \ubc0f \uad00\ub828 \uc11c\ub958.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc810\uac80 \ud6c4 \uc804\ubb38\uac00\ub294 \uacb0\ud568 \ubc0f \ubd88\uc77c\uce58\uc758 \uc815\ub3c4\ub97c \ud3c9\uac00\ud558\uace0 \uc801\uc808\ud55c \uc2dc\uc815 \uacc4\ud68d\uc744 \uc218\ub9bd\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chung_tu_hoa_don_va_du_lieu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ub958, \uc1a1\uc7a5 \ubc0f \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc81c8\uc9c0\uad6c\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc9c4\ud589\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc218\uc775\uc744 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d \ubc0f \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130\uc758 \ubbf8\uc9c0\uae09\uae08\uacfc \ubbf8\uc218\uae08\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \ubc0f \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubaa9\ud45c\ub294 \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798\uac00 \uc99d\uac70\uc5d0 \uc758\ud574 \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ub418\uace0 \ub4b7\ubc1b\uce68\ub418\ub3c4\ub85d \ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_sai_sot_va_hoan_thien_he_thong_so_sach\"><\/span><b>\uc624\ub958\ub97c \uc218\uc815\ud558\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc874 \ubb38\uc81c\uc810\uc744 \ud30c\uc545\ud55c \ud6c4, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc9c4\ud589\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc871\ud55c \uae30\uc220\uc774\ub098 \uc804\ubb38 \uc9c0\uc2dd\uc744 \ucd94\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub450 \uacc4\uc815\uc758 \uc218\uce58\ub97c \ub300\uc870\ud558\uc5ec \uc77c\uce58\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \ubd84\uac1c\uc7a5, \uc6d0\uc7a5 \ubc0f \ubcf4\uc870 \uc6d0\uc7a5\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uacfc\uc815\uc740 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uba85\ud655\ud558\uace0 \ud22c\uba85\ud558\uba70 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \uc7ac\uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_lai_bao_cao_tai_chinh_va_ho_so_lien_quan\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \ubc0f \uad00\ub828 \uc11c\ub958\ub97c \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uac00 \ud655\uc815\ub418\uba74 \ud574\ub2f9 \ub370\uc774\ud130\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\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;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc2e4\uc801 \ubcf4\uace0\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08\ud750\ub984\ud45c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0\uc5d0 \ud544\uc694\ud55c \uc11c\ub958.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ub144 \uc804\uc758 \uae30\ub85d\uc744 \ubcf5\uad6c\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc62c\ubc14\ub978 \uc808\ucc28\ub97c \ub530\ub974\uba74 \uc138\ubb34 \uac10\uc0ac \uc911 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc678\uc5d0\ub3c4 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc815\ud655\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \uc815\uae30 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_va_cac_yeu_to_anh_huong_den_gia_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_nam_2026\"><\/span><b>2026\ub144 \uc81c8\uad6c\uc5ed \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c \ubc0f \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc81c8\uad6c\uc5ed\uc758 \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud574 \uace0\uc815\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc218\uc218\ub8cc\ub294 \uae30\ub85d\uc758 \ud604\uc7ac \uc0c1\ud0dc, \ucc98\ub9ac\ud574\uc57c \ud560 \uae30\uac04, \uad00\ub828 \ubb38\uc11c \uc218, \ud68c\uacc4 \uac70\ub798\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uc2e4\uc81c \uc0c1\ud669\uc744 \ubc14\ud0d5\uc73c\ub85c \uacac\uc801\uc744 \uc791\uc131\ud558\uc5ec \uae30\uc5c5\uc774 \ud544\uc694\ub85c \ud558\ub294 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_chi_phi_lam_lai_so_sach_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80 \uc7ac\uc791\uc131 \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uba87 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc778\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;\">\uae30\ub85d \ubcf4\uad00 \uae30\uac04: \uae30\uc5c5\uc774 \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \uae30\uac04\uc774 \uae38\uc218\ub85d \uac80\ud1a0\ud574\uc57c \ud558\ub294 \ub370\uc774\ud130 \uc591\uc774 \ub298\uc5b4\ub0a9\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc131\ub418\ub294 \ubb38\uc11c \uc218: \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc1a1\uc7a5, \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc774 \ub9ce\uac70\ub098 \uc6b4\uc601\uc774 \ubcf5\uc7a1\ud55c \uae30\uc5c5\uc740 \ucc98\ub9ac \uc2dc\uac04\uc774 \ub354 \uc624\ub798 \uac78\ub9bd\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ub85d \uc624\ub958 \uc218\uc900: \ub204\ub77d\ub418\uac70\ub098 \ubd80\uc815\ud655\ud55c \ub370\uc774\ud130\uac00 \ub9ce\uc744 \uacbd\uc6b0, \uac80\uc99d \ubc0f \uc218\uc815\uc5d0 \ud544\uc694\ud55c \uc2dc\uac04\uc774 \uc99d\uac00\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubd80\ubb38: \uac74\uc124, \uc81c\uc870\uc5c5, \ubb34\uc5ed\uacfc \uac19\uc740 \ubd84\uc57c\ub294 \ud68c\uacc4\uc801 \ud2b9\uc131\uc774 \ub2e4\ub974\ubbc0\ub85c \ubcc4\ub3c4\uc758 \uc811\uadfc \ubc29\uc2dd\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_lam_lai_so_sach_ke_toan_Quan_8\"><\/span><b>\uc81c8\uad6c\uc5ed \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uae30\uc5c5\ub4e4\uc774 \ud544\uc694\ud55c \uc608\uc0b0\uc744 \ubcf4\ub2e4 \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \uc544\ub798\uc640 \uac19\uc774 \ubb38\uc11c \ucc98\ub9ac \ub2e8\uacc4\ubcc4 \ucc38\uace0 \uac00\uaca9\ud45c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc2e4\uc81c \uc218\uc218\ub8cc\ub294 \ub2f9\uc0ac \ud68c\uacc4\ud300\uc5d0\uc11c \uc2e0\uccad\uc11c\uc758 \uad6c\uccb4\uc801\uc778 \uc0c1\ud669\uc744 \uac80\ud1a0 \ubc0f \ud3c9\uac00\ud55c \ud6c4 \uc870\uc815\ub429\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;\">\uc81c8\uad6c\uc5ed \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc2e0\uccad \uc0c1\ud0dc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \ube44\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc98\ub9ac \uc2dc\uac04\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\ub85d\uc774 \ubd88\uc644\uc804\ud558\ubbc0\ub85c \uac80\ud1a0 \ubc0f \uac1c\uc120\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 VND\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc624\ub958\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc804\uba74 \uac1c\ud3b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800\ub9cc\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7\uc77c\uc5d0\uc11c 15\uc77c \uc0ac\uc774<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\ub144\uac04\uc758 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc7ac\uad6c\ucd95\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uc7a5 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uc0c1\uc138 \uacac\uc801\uc11c\ub97c \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uc77c \uc0c1\ud0dc\ub97c \uae30\uc900\uc73c\ub85c \ud55c \uc2e4\uc81c \uc0c1\ud669\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\uc911\uc694 \ucc38\uace0 \uc0ac\ud56d:<\/b> <span style=\"font-weight: 400;\">\uc704 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc774\uba70 \ud604\uc7ac \uc2dc\uc7a5 \uac00\uaca9\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uc0c1\uc138\ud558\uace0 \uad6c\uccb4\uc801\uc778 \uacac\uc801\uc744 \uc6d0\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc5ec \uac80\ud1a0 \ubc0f \uad6c\uccb4\uc801\uc778 \uac00\uaca9 \uacac\uc801\uc744 \ubc1b\uc544\ubcf4\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\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<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan_Quan_8_tai_MAN\"><\/span><b>\uc81c8\ud559\uad70\uc5d0\uc11c MAN\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9117\" aria-describedby=\"caption-attachment-9117\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9117\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-Quan-8-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9117\" class=\"wp-caption-text\">\uc81c8\ud559\uad70\uc5d0\uc11c MAN\uc758 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac\ub97c \uc804\ubb38\uac00\uc5d0\uac8c \ub9e1\uae30\uba74 \uae30\uc5c5\uc740 \ubbf8\ud574\uacb0 \ubb38\uc81c\ub97c \ud574\uacb0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubbf8\ub798\ub97c \uc704\ud55c \ub354\uc6b1 \uc548\uc815\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac \uae30\ubc18\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_ke_toan_dung_chuan_phap_luat\"><\/span><b>\ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc644\ubcbd\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uae30\uc5c5\uc774 \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ubb38\uc11c \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uace0 \uc7ac\uad6c\ucd95\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc644\ub8cc\ub418\uba74 \uae30\uc5c5\uc740 \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \ub370\uc774\ud130\ub97c \uc27d\uac8c \ud655\uc778, \uad00\ub9ac \ubc0f \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_khi_quyet_toan_thue\"><\/span><b>\uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc704\ud5d8 \ucd5c\uc18c\ud654\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\uc815\ud655\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uc138\ubb34 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc5d0 \uc218\ub9ce\uc740 \ubb38\uc81c\ub97c \uc57c\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc81c8\uc9c0\uad6c\uc758 \ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4\ub294 \ub354 \ud070 \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud558\uae30 \uc804\uc5d0 \ubd88\uc77c\uce58\ub97c \ubc1c\uacac\ud558\uace0 \uc624\ub958\ub97c \uc218\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_thoi_gian_va_chi_phi_van_hanh\"><\/span><b>\uc2dc\uac04\uacfc \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uc57d\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucc9c \uac74\uc758 \ubb38\uc11c\ub97c \uc218\ub3d9\uc73c\ub85c \uac80\ud1a0\ud558\ub294 \ub370 \ub9ce\uc740 \uc2dc\uac04\uc744 \uc18c\ube44\ud558\ub294 \ub300\uc2e0, \uae30\uc5c5\uc740 \ud575\uc2ec \uc6b4\uc601\uc5d0 \uc9d1\uc911\ud558\uace0 \uc804\ubb38\uac00 \ud300\uc774 \ud68c\uacc4 \uae30\ub85d \ubcf5\uc6d0 \ubc0f \uc644\ub8cc \uc791\uc5c5\uc744 \ucc98\ub9ac\ud558\ub3c4\ub85d \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_ke_toan_doanh_nghiep_thuong_gap_can_xu_ly\"><\/span><b>\uae30\uc5c5\uc774 \ubc18\ub4dc\uc2dc \ud574\uacb0\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \ud68c\uacc4 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc81c8\uc9c0\uad6c\uc758 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uc2e4\uc81c \uae30\ub85d\uc744 \uc811\uc218\ud558\uace0 \uac80\ud1a0\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80\uac00 \ubd88\uc644\uc804\ud558\uac70\ub098 \uc5ec\ub7ec \ud68c\uacc4 \uae30\uac04\uc5d0 \uac78\uccd0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\ub4e4\uc744 \uc2e0\uc18d\ud558\uac8c \ud574\uacb0\ud558\uc9c0 \uc54a\uc73c\uba74 \uc7ac\ubb34 \ubcf4\uace0, \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \ubc0f \uae30\uc5c5 \uacbd\uc601\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc81c8\uad6c\uc5ed\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uae30\uc5c5\ub4e4\uc774 \ud754\ud788 \uc218\uc815\ud574\uc57c \ud558\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958 \uba87 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_sach_ke_toan_va_bao_cao_thue\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80\uc640 \uc138\ubb34 \ubcf4\uace0\uc11c \uac04\uc758 \ubd88\uc77c\uce58.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uc7a5 \ud754\ud55c \uc2e4\uc218 \uc911 \ud558\ub098\ub294 \ud68c\uacc4 \uc7a5\ubd80\uc758 \uc218\uce58\uac00 \uc774\uc804\uc5d0 \uc81c\ucd9c\ud55c \uc138\uae08 \uc2e0\uace0\uc11c\uc758 \uc218\uce58\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6d0\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc744 \uc218 \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;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uac70\ub798\ub97c \uae30\ub85d\ud558\uc9c0 \ubabb\ud55c \uac83\uc744 \uae30\ub85d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \ub610\ub294 \ud310\ub9e4 \uc1a1\uc7a5\uc774 \ub204\ub77d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uacc4\uc815\uc774 \uc798\ubabb \uc785\ub825\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc774 \uc544\uc9c1 \uc644\uc804\ud788 \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \ub9e4\uc785\ucc44\ubb34 \ub300\uc870 \uc791\uc5c5\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc0c1\ud669\uc73c\ub85c \uc778\ud574 \uae30\uc5c5\ub4e4\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uac70\ub098 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc124\uba85\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uac10\uc0ac \uacfc\uc815\uc744 \ud1b5\ud574 \ub370\uc774\ud130\ub97c \ube44\uad50\ud558\uace0, \ubd88\uc77c\uce58\uc758 \uc6d0\uc778\uc744 \ud30c\uc545\ud558\uba70, \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc801\uc808\ud55c \uc870\uc815 \ubc29\uc548\uc744 \uc81c\uc2dc\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_hoa_don_chung_tu_ke_toan_hop_le\"><\/span><b>\uc720\ud6a8\ud55c \uc1a1\uc7a5 \ubc0f \ud68c\uacc4 \uc11c\ub958 \ubd80\uc871.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uac70\ub798\uc758 \ud569\ubc95\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370 \uc788\uc5b4 \uc11c\ub958\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \uc0c1\ud669\uc5d0 \uc9c1\uba74\ud560 \uc218 \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;\">\uc785\ub825 \uc1a1\uc7a5\uc774 \ub204\ub77d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801 \uacc4\uc57d\uc758 \ubd80\uc7ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd88\uc644\uc804\ud55c \uacb0\uc81c \uc11c\ub958\ub97c \ud655\uc778\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\ube44 \ubcf4\uace0\uc11c\uac00 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \ubd80\uc871\ud55c \ube44\uc6a9\uc740 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uae30\uc5c5\uc758 \uc7ac\uc815\uc801 \uc774\uc775\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_sai_doanh_thu_chi_phi_va_cong_no\"><\/span><b>\uc218\uc775, \ube44\uc6a9 \ubc0f \ubd80\ucc44\uc5d0 \ub300\ud55c \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc775\uc774\ub098 \ube44\uc6a9\uc744 \uc798\ubabb \uae30\ub85d\ud558\uba74 \ud68c\uc0ac\uc758 \uc2e4\uc81c \uc0ac\uc5c5 \uc2e4\uc801\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218 \uba87 \uac00\uc9c0\ub294 \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;\">\uc218\uc775\uc774 \uc798\ubabb\ub41c \uc2dc\uc810\uc5d0 \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \ubc30\ubd84\uc774 \ubd80\uc801\uc808\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uae09\ube44\uc6a9\uc758 \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d\uacfc \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130\uc758 \ub9e4\uc785 \ubc0f \ub9e4\ucd9c \ucc44\uad8c \ucd94\uc801\uc774 \uc815\ud655\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc0c1\ud669\uc774 \uc7a5\uae30\ud654\ub418\uba74 \uae30\uc5c5\ub4e4\uc740 \uc131\uacfc\ub97c \ud3c9\uac00\ud558\uace0 \uac74\uc804\ud55c \uc7ac\ubb34 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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;\">\ud68c\uacc4 \uc7a5\ubd80\ub294 \uc138\uae08 \uc2e0\uace0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ubb38\uc11c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uad00\ub9ac\ud558\uace0 \uc815\ud655\ud55c \uc0ac\uc5c5 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud68c\uacc4 \ub370\uc774\ud130\uac00 \ubd88\uc644\uc804\ud558\uac70\ub098 \ubd80\uc815\ud655\ud558\uac70\ub098 \uaddc\uc815\uc5d0 \ub530\ub77c \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc73c\uba74 \uae30\uc5c5\uc740 \ub2e4\uc591\ud55c \uc138\uae08 \ubc0f \uacbd\uc601\uc0c1\uc758 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc81c8\uc9c0\uad6c \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \ubb38\uc11c, \uc6d0\uc7a5, \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc810\uac80, \ubcf5\uc6d0 \ubc0f \uc644\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ud68c\uacc4 \ubb38\uc81c\ub97c \uc2e0\uc18d\ud558\uac8c \ud574\uacb0\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uae30\ub85d\uc758 \ud22c\uba85\uc131\uacfc \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uc624\ub798\ub41c \ud68c\uacc4 \uae30\ub85d\uc744 \ucc98\ub9ac\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \ub2e4\uc74c\uacfc \uac19\uc740 \uc194\ub8e8\uc158\uc744 \ud1b5\ud574 \uae30\uc5c5\uc758 \uc7a5\uae30\uc801\uc778 \ud68c\uacc4 \uc6b4\uc601\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. <\/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 \uae30\uc5c5\ub4e4\uc774 \uc548\uc815\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc720\uc9c0\ud558\uace0 \uaddc\uc815\uc744 \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc624\ub958\uac00 \uc0ac\uc5c5 \uc6b4\uc601 \ubc0f \uac1c\ubc1c \uacc4\ud68d\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc801\uc808\ud55c \ud574\uacb0\ucc45\uc5d0 \ub300\ud55c \uc870\uc5b8\uacfc \ud68c\uacc4 \uae30\ub85d \ubcf5\uad6c \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uacac\uc801\uc744 \ubc1b\uc544\ubcf4\uc2dc\ub824\uba74 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/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>D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Qu\u1eadn 8 l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ecdn d\u1eb9p tri\u1ec7t \u0111\u1ec3 nh\u1eefng sai s\u00f3t, kh\u00f4i ph\u1ee5c h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Trong b\u1ed1i c\u1ea3nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9116","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\/9116","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=9116"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9116\/revisions"}],"predecessor-version":[{"id":9122,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9116\/revisions\/9122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9121"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}