{"id":9303,"date":"2026-07-22T11:07:34","date_gmt":"2026-07-22T04:07:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9303"},"modified":"2026-07-22T11:07:34","modified_gmt":"2026-07-22T04:07:34","slug":"dich-vu-ke-toan-tron-goi-gia-re","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/","title":{"rendered":"\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4: \uae30\uc5c5\uc744 \uc704\ud55c \ucd5c\uc801\uc758 \ube44\uc6a9 \uc194\ub8e8\uc158."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc0ac\uc5c5\uc8fc\ub4e4\uc740 \uc5ec\uc804\ud788 \uc8fc\uc800\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ub834\ud55c \uac00\uaca9\uc740 \ub0ae\uc740 \ud488\uc9c8\ub85c \uc774\uc5b4\uc9c8\uae4c\uc694? \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubc95\uc801\uc73c\ub85c \ucc45\uc784\uc744 \uc9c8 \ub2a5\ub825\uc774 \uc788\uc744\uae4c\uc694? \ud55c\ud3b8, \uaddc\uc815\uc5d0 \ub530\ub974\uba74... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/diem-moi-cua-nghi-dinh-132-2026-nd-cp-ve-xu-phat-hanh-chinh-linh-vuc-ke-toan-565-108294-article.html\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 132\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\ub144 5\uc6d4 21\uc77c \uc2dc\ud589\ub418\ub294 \ubc95\ub839 41\/2018\/ND-CP \uac1c\uc815\uc548\uc5d0 \ub530\ub77c \ud68c\uacc4 \ubd84\uc57c\uc758 \ud589\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc774 \uac15\ud654\ub418\uc5b4 \uae30\uc5c5\uacfc \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \ubaa8\ub450\uc758 \ucc45\uc784\uc774 \uc99d\ub300\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc5d0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba74\uc11c\ub3c4 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\ubc29\ubc95\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Dich_vu_ke_toan_tron_goi_gia_re_la_gi\" >\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Phan_biet_dich_vu_ke_toan_tron_goi_voi_cac_hinh_thuc_ke_toan_khac\" >\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \ub2e4\ub978 \ud615\ud0dc\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uad6c\ubd84\ud558\uae30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Can_cu_phap_ly_dieu_chinh_hoat_dong_kinh_doanh_dich_vu_ke_toan\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/a><\/li><\/ul><\/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-ke-toan-tron-goi-gia-re\/#Vi_sao_doanh_nghiep_nen_su_dung_dich_vu_ke_toan_tron_goi_gia_re\" >\uae30\uc5c5\uc740 \uc65c \ud569\ub9ac\uc801\uc778 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href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Cap_nhat_kip_thoi_chinh_sach_thue_hoa_don_dien_tu_moi_nhat\" >\ucd5c\uc2e0 \uc138\uae08 \uc815\ucc45 \ubc0f \uc804\uc790 \uccad\uad6c\uc11c \uc815\ubcf4\ub97c \ud655\uc778\ud558\uc138\uc694.<\/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-ke-toan-tron-goi-gia-re\/#Linh_hoat_phu_hop_voi_nhieu_loai_hinh_va_quy_mo_doanh_nghiep\" >\ub2e4\uc591\ud55c \uc720\ud615\uacfc \uaddc\ubaa8\uc758 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uc801\ud569\ud558\uba70 \uc720\uc5f0\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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Dich_vu_ke_toan_tron_goi_gia_re_bao_gom_nhung_hang_muc_nao\" >\uc800\ub834\ud558\uba74\uc11c\ub3c4 \ubaa8\ub4e0 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud558\ub294 \ud68c\uacc4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\ub098\uc694?<\/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-ke-toan-tron-goi-gia-re\/#Ke_khai_va_nop_thue_dinh_ky\" >\uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub97c \uc815\uae30\uc801\uc73c\ub85c<\/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-ke-toan-tron-goi-gia-re\/#Lap_va_nop_bao_cao_tai_chinh_cuoi_nam\" >\uc5f0\ub9d0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Xay_dung_va_luu_tru_he_thong_so_sach_ke_toan\" >\ud68c\uacc4 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\uc11c\ube44\uc2a4 \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Rui_ro_khi_chon_dich_vu_ke_toan_tron_goi_gia_re_kem_chat_luong\" >\uc800\ub834\ud558\uace0 \uc9c8\uc774 \ub0ae\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c\uc758 \uc704\ud5d8\uc131.<\/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-ke-toan-tron-goi-gia-re\/#Don_vi_khong_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\" >\ud574\ub2f9 \ubd80\uc11c\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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-ke-toan-tron-goi-gia-re\/#Sai_sot_so_sach_dan_den_bi_truy_thu_thue_xu_phat\" >\ud68c\uacc4 \uc624\ub958\ub294 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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-ke-toan-tron-goi-gia-re\/#Cham_nop_bao_cao_tai_chinh_ke_khai_thue\" >\uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c \ucd08\uacfc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Rui_ro_lo_mat_du_lieu_tai_chinh_doanh_nghiep\" >\uae30\uc5c5 \uc7ac\ubb34 \ub370\uc774\ud130 \uc720\ucd9c \ub610\ub294 \uc190\uc2e4 \uc704\ud5d8.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi_gia_re_theo_quy_mo_doanh_nghiep\" >\uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub978 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Quy_trinh_trien_khai_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \uc11c\ube44\uc2a4 \ubc30\ud3ec \ud504\ub85c\uc138\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#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-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tron_goi_gia_re\" >\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Su_dung_dich_vu_ke_toan_tron_goi_gia_re_co_an_toan_ve_mat_phap_ly_khong\" >\uc800\ub834\ud55c \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubc95\uc801\uc73c\ub85c \uc548\uc804\ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Hop_dong_dich_vu_ke_toan_can_co_nhung_dieu_khoan_nao_de_bao_ve_doanh_nghiep\" >\uae30\uc5c5\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc5b4\ub5a4 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Cong_ty_khong_phat_sinh_doanh_thu_hoa_don_co_can_su_dung_dich_vu_ke_toan_khong\" >\ub9cc\uc57d \ud68c\uc0ac\uac00 \uc218\uc775\uc774\ub098 \uccad\uad6c\uc11c\ub97c \uc804\ud600 \ubc1c\uc0dd\uc2dc\ud0a4\uc9c0 \uc54a\ub294\ub2e4\uba74, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc5ec\uc804\ud788 \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Lam_sao_de_nhan_biet_mot_don_vi_dich_vu_ke_toan_tron_goi_gia_re_co_dang_tin_cay_hay_khong\" >\uc800\ub834\ud558\uace0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc2e0\ub8b0\ud560 \ub9cc\ud55c\uc9c0 \uc5b4\ub5bb\uac8c \uc54c \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-gia-re\/#Dich_vu_ke_toan_tron_goi_gia_re_co_ho_tro_khi_doanh_nghiep_bi_thanh_tra_kiem_tra_thue_khong\" >\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac\ub098 \uc870\uc0ac\ub97c \ubc1b\uc744 \ub54c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_gia_re_la_gi\"><\/span><b>\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95(\ud1b5\ud569\ubb38\uc11c \uc81c41\/VBHN-VPQH\ud638)\uc758 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4\ub294 \ud654\ud3d0 \uac00\uce58, \uc720\ud615 \uc790\uc0b0 \ubc0f \ub178\ub3d9 \uc2dc\uac04\uc758 \ud615\ud0dc\ub85c \ub41c \uacbd\uc81c \ubc0f \uc7ac\ubb34 \uc815\ubcf4\ub97c \uc218\uc9d1, \ucc98\ub9ac, \uac80\uc99d, \ubd84\uc11d \ubc0f \uc81c\uacf5\ud558\ub294 \uac83\uc73c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uc774\ub97c \ubc14\ud0d5\uc73c\ub85c, <\/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 \uae30\uc5c5\uc774 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc124\ub9bd\ud558\ub294 \ub300\uc2e0 \ud68c\uacc4 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc870\uc9c1\uc5d0 \ud68c\uacc4 \uc5c5\ubb34\uc758 \uc804\ubd80 \ub610\ub294 \ub300\ubd80\ubd84\uc744 \uc704\ud0c1\ud558\ub294 \uc0ac\uc5c5 \ud615\ud0dc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc800\ub834\ud55c \ube44\uc6a9\uacfc \uacbd\uc7c1\ub825\uc744 \uacb0\ud569\ud55c \uc800\uac00\ud615 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc18c\uaddc\ubaa8 \uae30\uc5c5, \uc601\uc138 \uae30\uc5c5, \uac1c\uc778 \uc0ac\uc5c5\uc790 \ub610\ub294 \uc2e0\uc124 \uae30\uc5c5\uacfc \uac19\uc774 \uc11c\ub958 \uc791\uc5c5\ub7c9\uc774 \ube44\uad50\uc801 \uc801\uace0 \uc544\uc9c1 \ub300\uaddc\ubaa8\uc758 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \ubd80\uc11c\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_ke_toan_tron_goi_voi_cac_hinh_thuc_ke_toan_khac\"><\/span><b>\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \ub2e4\ub978 \ud615\ud0dc\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uad6c\ubd84\ud558\uae30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc800\ub834\ud558\uace0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc0ac\ub0b4 \ud68c\uacc4\ud300 \uc6b4\uc601\uc774\ub098 \ud544\uc694\uc5d0 \ub530\ub77c \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uacfc \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc2e4\uc81c\ub85c\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;\">\ub0b4\ubd80 \ud68c\uacc4: \uae30\uc5c5\uc740 \uc815\uaddc\uc9c1 \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\uace0 \uae09\uc5ec, \ubcf4\ud5d8 \ubc0f \uc815\uae30 \uad50\uc721 \ube44\uc6a9\uc744 \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc628\ub514\ub9e8\ub4dc \ud68c\uacc4 \uc11c\ube44\uc2a4: \uc774\ub294 \uc5f0\ub9d0 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc \uac19\uc740 \uc5c5\ubb34\uc758 \uc77c\ubd80\ub9cc\uc744 \ucc98\ub9ac\ud560 \ub2f4\ub2f9\uc790\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud558\uba70, \uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\ub294 \ud3ec\ud568\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4: \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc7a5\ubd80 \uc815\ub9ac\ubd80\ud130 \uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uac83\uc744 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dieu_chinh_hoat_dong_kinh_doanh_dich_vu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc740 \uc8fc\ub85c \ub2e4\uc74c \uae30\uad00\ub4e4\uc758 \uaddc\uc81c\ub97c \ubc1b\uc2b5\ub2c8\ub2e4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc804\ubb38\uc9c1 \ub2e8\uccb4 \uad00\ub828 \uaddc\uc815\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc870\uac74\uc5d0 \uad00\ud55c \uaddc\uc815;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188791\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ud68c\ub78c 297\/2016\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uc790\uaca9\uc99d\uc758 \ubc1c\uae09, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 292\/2016\/TT-BTC\ub294 \ud68c\uacc4 \uc2e4\ubb34\uc790\ub97c \uc704\ud55c \uc5f0\uac04 \uc9c0\uc2dd \uc5c5\ub370\uc774\ud2b8\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc800\ub834\ud55c \ube44\uc6a9\uc73c\ub85c \uc885\ud569 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uacfc \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \ud574\ub2f9 \ubc95\uc778\uc758 \uc801\ubc95\uc131\uc744 \uac80\uc99d\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\uc900\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_su_dung_dich_vu_ke_toan_tron_goi_gia_re\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9305\" aria-describedby=\"caption-attachment-9305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9305\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-ke-toan-tron-goi-gia-re-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9305\" class=\"wp-caption-text\">\uae30\uc5c5\uc774 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_chi_phi_van_hanh_dang_ke\"><\/span><b>\uc6b4\uc601 \ube44\uc6a9\uc744 \ud06c\uac8c \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\uaddc\uc9c1 \uc0ac\ub0b4 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\ub294 \uac83\uacfc \ube44\uad50\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc774 \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;\">\uace0\uc815 \uae09\uc5ec;<\/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;\">\uad50\uc721 \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc124, \uc7a5\ube44 \ubc0f \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 \ub2e4\ub978 \ud61c\ud0dd\ub4e4\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uc911\uc18c\uae30\uc5c5(SME)\ub3c4 \uc608\uc0b0\uc5d0 \ub9de\ucdb0 \uace0\uc815\ub41c \uc6d4 \uc694\uae08\ub9cc \uc9c0\ubd88\ud558\uba74 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc720\ub85c \ud2b9\ud788 \uc544\uc9c1 \uc548\uc815\uc801\uc778 \ud604\uae08 \ud750\ub984\uc744 \ud655\ubcf4\ud558\uc9c0 \ubabb\ud55c \uc2e0\uc0dd \uae30\uc5c5\ub4e4 \uc0ac\uc774\uc5d0\uc11c \uc774 \uc11c\ube44\uc2a4\uac00 \uc810\uc810 \ub354 \uc778\uae30\ub97c \uc5bb\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_han_che_rui_ro_bi_xu_phat\"><\/span><b>\ubc95\ub960\uc744 \uc900\uc218\ud558\uba74 \ucc98\ubc8c \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc804\ubb38\uc801\uc774\uace0 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \ud575\uc2ec \uac00\uce58 \uc911 \ud558\ub098\ub294 \uae30\uc5c5\uc774 \ud589\uc815 \ucc98\ubc8c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4. 2018\ub144 41\ud638 \ubc95\ub839\uc744 \uac1c\uc815\ud55c 2026\ub144 132\ud638 \ubc95\ub839\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc11c\ub958\uc758 \uc791\uc131 \ubc0f \ubcf4\uad00\uacfc \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d \ubc0f \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc774\uc804\ubcf4\ub2e4 \ub354 \uc5c4\uc911\ud55c \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\uba70, \ud2b9\ud788 \ubc18\ubcf5 \uc704\ubc18\uc774\ub098 \uc911\ub300\ud55c \uc704\ubc18\uc758 \uacbd\uc6b0 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \uaddc\uc815\ud55c \ubc95\ub839 125\/2020\/ND-CP\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \ubc18\ub4dc\uc2dc \uc219\uc9c0\ud574\uc57c \ud560 \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uc9c0\uc5f0 \ubc0f \uc2e0\uace0 \uc815\ubcf4\uc758 \ubd88\uc77c\uce58\ub294 \ubc8c\uae08\uc740 \ubb3c\ub860 \uccb4\ub0a9 \uc138\uae08 \ubc0f \uc5f0\uccb4 \uc774\uc790\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uad6d\uc138\uccad(MAN)\uc740 \uace0\uac1d\uc5d0\uac8c \ub9c8\uac10\uc77c\uc744 \uc0c1\uae30\uc2dc\ud0a4\uace0 \uc694\uccad \uc0ac\ud56d\uc744 \uc801\uc2dc\uc5d0 \ucc98\ub9ac\ud558\ub294 \ub370 \ud56d\uc0c1 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_chinh_sach_thue_hoa_don_dien_tu_moi_nhat\"><\/span><b>\ucd5c\uc2e0 \uc138\uae08 \uc815\ucc45 \ubc0f \uc804\uc790 \uccad\uad6c\uc11c \uc815\ubcf4\ub97c \ud655\uc778\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc815\ucc45\uc740 \ube48\ubc88\ud558\uac8c \uc870\uc815\ub429\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, 123\/2020\/ND-CP \uc2dc\ud589\ub839\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 70\/2025\/ND-CP \uc2dc\ud589\ub839\uc740 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \ub9ce\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud588\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8 \uba54\ucee4\ub2c8\uc998 \uc5c6\uc774 \uc790\uccb4 \ub0b4\ubd80 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \uc624\ub798\ub41c \uaddc\uc815\uc744 \uc798\ubabb \uc801\uc6a9\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \ud55c\ud3b8, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-gia-re\/\">\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uacfc \uac19\uc740 \uc804\ubb38 \ud68c\uc0ac\ub294 \ubc95\ub960 \ubd80\uc11c \ub610\ub294 \uc804\ubb38\uac00\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub4e4\uc740 \uc815\uae30\uc801\uc73c\ub85c \ubb38\uc11c\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc5ec \uace0\uac1d\uc774 \ud56d\uc0c1 \ucd5c\uc2e0 \uaddc\uc815\uc744 \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Linh_hoat_phu_hop_voi_nhieu_loai_hinh_va_quy_mo_doanh_nghiep\"><\/span><b>\ub2e4\uc591\ud55c \uc720\ud615\uacfc \uaddc\ubaa8\uc758 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uc801\ud569\ud558\uba70 \uc720\uc5f0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5\uc758 \uacbd\uc6b0, 2021\ub144 TT-BTC\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc81c\ub3c4\ub97c \uc801\uc6a9\ud558\uba74 \ub300\uae30\uc5c5\uc5d0 \ube44\ud574 \ud68c\uacc4 \ucc98\ub9ac\uac00 \ud6e8\uc52c \uac04\uc18c\ud654\ub429\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790, 1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ubd80\ud130 \uc18c\uaddc\ubaa8 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uac01 \uace0\uac1d\uce35\uc5d0 \uc801\ud569\ud55c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc124\uacc4\ud558\ub294 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_gia_re_bao_gom_nhung_hang_muc_nao\"><\/span><b>\uc800\ub834\ud558\uba74\uc11c\ub3c4 \ubaa8\ub4e0 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud558\ub294 \ud68c\uacc4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9306\" aria-describedby=\"caption-attachment-9306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9306\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-tron-goi-gia-re-bao-gom-nhung-hang-muc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9306\" class=\"wp-caption-text\">\uc800\ub834\ud558\uba74\uc11c\ub3c4 \ubaa8\ub4e0 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud558\ub294 \ud68c\uacc4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop_thue_dinh_ky\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub97c \uc815\uae30\uc801\uc73c\ub85c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \ubd84\uae30\ubcc4\ub85c \ubd80\uac00\uac00\uce58\uc138(VAT), \uac1c\uc778\uc18c\ub4dd\uc138(PIT), \ubc95\uc778\uc18c\ub4dd\uc138(CIT)\ub97c \uc7a0\uc815 \uc2e0\uace0\ud558\uace0 \uc5f0\uac04 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ube44\ub97c \ub0a9\ubd80\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 2019\ub144 \uc138\ubb34\ud589\uc815\ubc95(2024\ub144 4\uc6d4 15\uc77c \ubc95\ub960 \uc81c56\ud638\ub85c \uac1c\uc815 \ubc0f \ubcf4\uc644\ub428)\uc758 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc815\ud655\uc131\uacfc \uc2dc\uc758\uc131\uc744 \uc694\uad6c\ud558\ub294 \ubc18\ubcf5\uc801\uc778 \uc5c5\ubb34\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_va_nop_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>\uc5f0\ub9d0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub294 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub77c \ub9e4\ub144 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc11c\ub958\uc785\ub2c8\ub2e4. \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ubcf4\uace0 \ubc29\uc2dd\uc740 \uae30\uc5c5 \ud68c\uacc4 \uc81c\ub3c4(2026\ub144 1\uc6d4 1\uc77c \uc2dc\ud589)\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 99\/2025\/TT-BTC \ub610\ub294 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc2dc\ud589\ub839 88\/2021\/TT-BTC\ub97c \ub530\ub985\ub2c8\ub2e4. \uc804\ubb38\uc801\uc774\uace0 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc774 \uac01 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\ud569\ud55c \ud68c\uacc4 \uc81c\ub3c4\ub97c \uc548\ub0b4\ud574 \ub4dc\ub9b4 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_va_luu_tru_he_thong_so_sach_ke_toan\"><\/span><b>\ud68c\uacc4 \uae30\ub85d \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \uc720\uc9c0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95\uc758 \ud68c\uacc4 \ubb38\uc11c \ubcf4\uad00 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4 \ubb38\uc11c\uc640 \uc7a5\ubd80\ub294 \ubb38\uc11c \uc885\ub958\uc5d0 \ub530\ub77c \uc815\ud574\uc9c4 \ucd5c\uc18c \uae30\uac04 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \ubd80\uc801\uc808\ud55c \ubcf4\uad00\uc740 \uc138\ubb34 \uc870\uc0ac \ubc0f \uac10\uc0ac \uc2dc \uae30\uc5c5\uc5d0 \uc5b4\ub824\uc6c0\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_hoa_don_chung_tu\"><\/span><b>\uc1a1\uc7a5 \ubc0f \ubb38\uc11c \uc0c1\ub2f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \ubc95\ub839 70\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc801\uc808\ud55c \uc2dc\uae30\uc5d0 \uc815\ud655\ud55c \ub0b4\uc6a9\uc73c\ub85c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uacfc \uc624\ub958 \uc1a1\uc7a5, \uc218\uc815 \ub610\ub294 \uad50\uccb4\uac00 \ud544\uc694\ud55c \uc1a1\uc7a5\uacfc \uac19\uc740 \ubc1c\uc0dd \uac00\ub2a5\ud55c \uc0c1\ud669\uc744 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dai_dien_lam_viec_voi_co_quan_thue\"><\/span><b>\uc138\ubb34 \ub2f9\uad6d\uacfc \uc5c5\ubb34\ub97c \ub2f4\ub2f9\ud558\ub294 \ub2f4\ub2f9\uc790.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \ucd94\uac00 \uc124\uba85 \uc694\uccad\uc744 \ubc1b\uc558\uc744 \ub54c, \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uae30\uc5c5\uc744 \ub300\ub9ac\ud558\uc5ec \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \ub370\uc774\ud130\ub97c \uc124\uba85\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc758 \uc2dc\uac04\uacfc \ubd80\ub2f4\uc744 \ud06c\uac8c \uc904\uc5ec\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_tron_goi_gia_re_phu_thuoc_vao_yeu_to_nao\"><\/span><b>\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc624\ub298\ub0a0 \uc2dc\uc911\uc5d0 \ub098\uc640 \uc788\ub294 \uc800\ub834\ud55c \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc758 \uc218\uc218\ub8cc\ub294 \uc5ec\ub7ec \uc694\uc778\uc5d0 \ub530\ub77c \uc0c1\ub2f9\ud788 \ub2e4\ub985\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\uc5c5 \uaddc\ubaa8 \ubc0f \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \uc218: \uc0ac\uc5c5\uccb4\uc758 \uac70\ub798\ub7c9\uc774 \ub9ce\uc744\uc218\ub85d, \uadf8\ub9ac\uace0 \ud68c\uacc4 \uc5c5\ubb34\ub7c9\uc774 \ub9ce\uc744\uc218\ub85d \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \ub192\uc544\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc0ac\uc5c5\uc790, \uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uac19\uc740 \uc0ac\uc5c5 \uc720\ud615\uc740 \ud68c\uacc4 \ubc0f \ubcf4\uace0 \uc694\uac74\uc774 \ub2e4\ub974\uba70, \uc774\ub294 \uc218\uc218\ub8cc\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc218 \uc0ac\uc5c5 \ubd84\uc57c: \uc218\uc785\/\uc218\ucd9c, \uc81c\uc870\uc5c5, \uc804\uc790\uc0c1\uac70\ub798\uc640 \uac19\uc740 \ubd84\uc57c\ub294 \uc77c\ubc18\uc801\uc778 \uc11c\ube44\uc2a4\uc5c5\ubcf4\ub2e4 \ub354 \ubcf5\uc7a1\ud55c \ud68c\uacc4 \uad00\ud589\uc744 \uac16\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3ec\ud568 \uc11c\ube44\uc2a4 \ubc94\uc704: \uc77c\ubd80 \ud328\ud0a4\uc9c0\ub294 \uae30\ubcf8 \uc138\ubb34 \ud68c\uacc4\ub9cc \ud3ec\ud568\ud558\ub294 \ubc18\uba74, \ubcf4\ub2e4 \uc800\ub834\ud55c \ud504\ub9ac\ubbf8\uc5c4 \uc885\ud569 \ud68c\uacc4 \ud328\ud0a4\uc9c0\ub294 \uc0ac\ud68c \ubcf4\ud5d8 \ucc98\ub9ac, \uae09\uc5ec \uacc4\uc0b0 \ubc0f \ud604\uae08 \ud750\ub984 \uad00\ub9ac \ucee8\uc124\ud305\uae4c\uc9c0 \ud1b5\ud569\ud558\uc5ec \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uace0 \uacc4\uc57d \uc678 \uc228\uaca8\uc9c4 \ube44\uc6a9\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc694\uad6c \uc0ac\ud56d\uc744 \uba85\ud655\ud558\uac8c \uc804\ub2ec\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_chon_dich_vu_ke_toan_tron_goi_gia_re_kem_chat_luong\"><\/span><b>\uc800\ub834\ud558\uace0 \uc9c8\uc774 \ub0ae\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c\uc758 \uc704\ud5d8\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9307\" aria-describedby=\"caption-attachment-9307\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9307\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong.jpg\" alt=\"R\u1ee7i ro khi ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Rui-ro-khi-chon-dich-vu-ke-toan-tron-goi-gia-re-kem-chat-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9307\" class=\"wp-caption-text\">\uc800\ub834\ud558\uace0 \uc9c8\uc774 \ub0ae\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c\uc758 \uc704\ud5d8\uc131.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc800\ub834\ud558\uace0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud604\uc7ac \uc2dc\uc7a5\uc5d0\ub294 \uba85\ubc31\ud55c \uc774\uc810 \uc678\uc5d0\ub3c4 \uc804\ubb38\uc131\uc774 \ubd80\uc871\ud55c \uc5c5\uccb4\ub4e4\uc774 \ub9ce\uc544 \uc774\ub7ec\ud55c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uae30\uc5c5\uc5d0 \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_vi_khong_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\"><\/span><b>\ud574\ub2f9 \ubd80\uc11c\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub824\ub294 \uc870\uc9c1\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9 \uc99d\uba85\uc11c\ub97c \ucde8\ub4dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc790\uaca9\uc99d\uc774 \uc5c6\ub294 \ud68c\uc0ac\ub97c \uc120\ud0dd\ud560 \uacbd\uc6b0 \ubd84\uc7c1\uc774\ub098 \uc911\ub300\ud55c \uc624\ub958 \ubc1c\uc0dd \uc2dc \ubc95\uc801 \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_so_sach_dan_den_bi_truy_thu_thue_xu_phat\"><\/span><b>\ud68c\uacc4 \uc624\ub958\ub294 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\uaca9\uc774 \ubd80\uc871\ud55c \uc5c5\uccb4\uac00 \uac70\ub798\uc758 \ubcf8\uc9c8\uc744 \uc798\ubabb \ud574\uc11d\ud558\uac70\ub098 \ud5c8\uc704 \uc815\ubcf4\ub97c \uc2e0\uace0\ud560 \uacbd\uc6b0, \uc0ac\uc5c5\uccb4\ub294 \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub77c \uc138\uae08 \uccb4\ub0a9 \ubc0f \uacfc\ud0dc\ub8cc \ubd80\uacfc \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \ubc1c\uc0dd\ud558\ub294 \ubc8c\uae08 \ubc0f \uc5f0\uccb4\ub8cc\ub294 \ucd08\uae30 \ube44\uc6a9 \uc808\uac10\uc561\ubcf4\ub2e4 \ud6e8\uc52c \ud074 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cham_nop_bao_cao_tai_chinh_ke_khai_thue\"><\/span><b>\uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c \ucd08\uacfc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c \ub610\ub294 \uc815\uae30 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc774 \uc9c0\uc5f0\ub420 \uacbd\uc6b0, \ubc95\ub839 132\/2026\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uccb4\uacc4\uc801\uc778 \uc81c\ucd9c \uc77c\uc815 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uac00 \ubd80\uc871\ud55c \uc800\ub834\ud55c \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0\uac8c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_lo_mat_du_lieu_tai_chinh_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \uc7ac\ubb34 \ub370\uc774\ud130 \uc720\ucd9c \ub610\ub294 \uc190\uc2e4 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ub370\uc774\ud130\ub294 \ubbfc\uac10\ud55c \uc815\ubcf4\uc774\ubbc0\ub85c \uacc4\uc57d\uc11c\uc5d0 \uba85\ud655\ud55c \uae30\ubc00 \uc720\uc9c0 \uc57d\uc18d\uc774 \uc5c6\ub294 \uacf5\uae09\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\uba74 \uae30\uc5c5\uc740 \uc815\ubcf4 \uc720\ucd9c \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi_gia_re_theo_quy_mo_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub978 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uc608\uc0b0 \ucc45\uc815\uc5d0 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \uc2dc\uc7a5 \uac00\uaca9\uacfc \uc6d4\ud3c9\uade0 \uccad\uad6c\uc11c \ubc1c\ud589 \uac74\uc218\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud55c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c\ub97c \uc81c\uacf5\ud569\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;\">\uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub978 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc720\ud615\/\uaddc\ubaa8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud574\ub2f9 \uc6d4\uc5d0 \ubc1c\ud589\ub41c \uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc (VND\/\uc6d4)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc94\uc8fc\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 10\uac1c \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc77c\uad04 \ub0a9\ubd80 \ub610\ub294 \uc2e0\uace0 \uc138\uae08 \uc2e0\uace0, \uae30\ubcf8 \ud68c\uacc4 \uae30\ub85d.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c \uc124\ub9bd\ub41c \uc18c\uaddc\ubaa8 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10~20\uac1c\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800.000 &#8211; 1.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0, \uc1a1\uc7a5 \uc0ac\uc6a9 \ubcf4\uace0\uc11c, \ucd08\uae30 \uc0c1\ub2f4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4(\ubb34\uc5ed, \uc11c\ube44\uc2a4)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20~50\uac1c\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0, \ud68c\uacc4 \uae30\ub85d \ubc0f \uc5f0\ub9d0 \uc7ac\ubb34\uc81c\ud45c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc870\uc5c5 \ubc0f \uac74\uc124\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50~100\uac1c\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0, \uc6d0\uac00 \ud68c\uacc4, \ud488\ubaa9\ubcc4 \uc0c1\uc138 \ud68c\uacc4 \uae30\ub85d.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uc18c \uaddc\ubaa8 \uc218\ucd9c\uc785 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uac74 \uc774\uc0c1\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\ub9cc\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0, \uc218\ucd9c\uc785 \uc138\ubb34 \ucee8\uc124\ud305, \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uacb0\uc81c \uc9c0\uc6d0.\u00a0<\/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 \uc791\uc131 \uc2dc\uc810\uc758 \uc77c\ubc18\uc801\uc778 \uc2dc\uc7a5 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \ud655\uc815\ub41c \uacf5\uc2dd \uac00\uaca9\ud45c\uac00 \uc544\ub2d9\ub2c8\ub2e4. \ud3ec\uad04\uc801\uc774\uace0 \ud569\ub9ac\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc758 \uc2e4\uc81c \ube44\uc6a9\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uac01 \uae30\uc5c5\uc758 \ud68c\uacc4 \uae30\ub85d, \ubb38\uc11c \uc218, \uc5c5\uc885 \ud2b9\uc131 \ub4f1\uc744 \ud3c9\uac00\ud558\uc5ec \uacb0\uc815\ud569\ub2c8\ub2e4. \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc740 \ucd94\uac00 \ube44\uc6a9 \ubc1c\uc0dd\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574, \uae30\uc5c5\uc740 \uacc4\uc57d \uccb4\uacb0 \uc804\uc5d0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc5c5\ubb34 \ud56d\ubaa9\uacfc \uac01 \ud56d\ubaa9\ubcc4 \uc218\uc218\ub8cc\ub97c \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ud574 \uc904 \uac83\uc744 \uc694\uccad\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\ucd94\uac00 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0):<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucd94\uac00 \ud488\ubaa9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub9d0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\/\uaddc\ubaa8\ub97c \uae30\uc900\uc73c\ub85c \ubcf4\uba74 \ubcf4\ud1b5 1,500,000 VND \uc774\uc0c1\uc785\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uc0ac\ud68c \ubcf4\ud5d8 \uc11c\ube44\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790 \uc218\uc5d0 \ub530\ub77c \uc6d4 20\ub9cc~50\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc874 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud569\ub2c8\ub2e4(\ud68c\uacc4 \uc815\ub9ac \uc11c\ube44\uc2a4).\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc791\uc5c5\ub7c9\uc5d0 \ub530\ub77c \ubcc4\ub3c4\uc758 \uacac\uc801\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2f4\ub2f9\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \uc124\uba85\uc744 \uc81c\uacf5\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ubcc4\ub3c4\uc758 \uacac\uc801\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uc704\ud5d8\uc744 \ud53c\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4\ub97c \uc120\ud0dd\ud560 \ub54c \ub2e4\uc74c \uae30\uc900\uc744 \uace0\ub824\ud574\uc57c \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;\">\ud68c\ub78c 297\/2016\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9 \uc99d\uba85\uc11c\uac00 \ud544\uc218 \uc694\uac74\uc774\uba70, \uae30\uc5c5\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc0ac\ubcf8\uc744 \uc694\uccad\ud558\uc5ec \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc800\ud76c \ud68c\uacc4\ud300\uc740 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70, \ud68c\ub78c 292\/2016\/TT-BTC\uc5d0 \ub530\ub77c \ub9e4\ub144 \uc815\uae30\uc801\uc73c\ub85c \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac31\uc2e0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ubcf4 \uae30\ubc00 \uc720\uc9c0 \ubc0f \uba85\ud655\ud55c \ubc95\uc801 \ucc45\uc784\uc5d0 \ub300\ud55c \uc57d\uc18d\uc740 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uba85\ud55c \uac00\uaca9 \ucc45\uc815\uacfc \uacc4\uc57d\uc11c \uc678 \uc228\uaca8\uc9c4 \uc218\uc218\ub8cc\uac00 \uc5c6\ub2e4\ub294 \uc810\uc740 \uc9c4\uc815\uc73c\ub85c \ub192\uc740 \ud488\uc9c8\uc758 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c, \ud130\ubb34\ub2c8\uc5c6\uc774 \ub0ae\uc740 \uac00\uaca9\uc744 \uc81c\uc2dc\ud558\uba74\uc11c \uc228\uaca8\uc9c4 \uc218\uc218\ub8cc\ub97c \ubd80\uacfc\ud558\ub294 \uc11c\ube44\uc2a4\uc640 \uad6c\ubd84\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0 \ubc0f \uac10\uc0ac\uc5d0 \ub300\ud55c \uc9c0\uc6d0 \uc808\ucc28\uac00 \ub9c8\ub828\ub418\uc5b4 \uc788\uc73c\uba70, \uacc4\uc57d \uc885\ub8cc \ud6c4 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc5d0 \ub300\ud574\uc11c\ub3c4 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\">\ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \uac00\uc7a5 \uc804\ubb38\uc801\uc774\uace0 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778 10\uacf3.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \uc11c\ube44\uc2a4 \ubc30\ud3ec \ud504\ub85c\uc138\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2f9\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e8\uacc4\ub97c \ud1b5\ud574 \uc11c\ube44\uc2a4 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\uace0 \uad6c\ud604\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;\">1\ub2e8\uacc4 \u2013 \uc0ac\uc5c5 \uc694\uad6c\uc0ac\ud56d \uc870\uc0ac \ubc0f \uc0c1\ub2f4: \uc800\ud76c \ud68c\uacc4\ud300\uc740 \uadc0\uc0ac\uc758 \uaddc\ubaa8, \uc5c5\uc885, \uc0ac\uc5c5 \uc6b4\uc601 \ud2b9\uc131\uc744 \ud30c\uc545\ud558\uc5ec \uc801\ud569\ud55c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc81c\uc548\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uc11c\ube44\uc2a4 \uacc4\uc57d \uccb4\uacb0 \ubc0f \uc11c\ub958 \uc804\ub2ec: \uc591\uce21\uc740 \uc5c5\ubb34 \ubc94\uc704, \uc218\uc218\ub8cc, \uacc4\uc57d \uae30\uac04\uc5d0 \ud569\uc758\ud558\uace0 \ucd08\uae30 \uc11c\ub958 \ubc0f \uae30\ub85d \uc804\ub2ec\uc744 \uc9c4\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4 \u2013 \ub370\uc774\ud130 \ucc98\ub9ac \ubc0f \uc815\uae30 \uc138\uae08 \uc2e0\uace0: \uc815\ud574\uc9c4 \uae30\ud55c\uc5d0 \ub530\ub77c \ub9e4\uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc138\uae08 \uc2e0\uace0\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ub2e8\uacc4 \u2013 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc5f0\ub9d0 \uc138\uae08 \uc815\uc0b0: \ud574\ub2f9 \uc5f0\ub3c4\uc758 \ubaa8\ub4e0 \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud558\uace0, \uc801\uc6a9 \uac00\ub2a5\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5\ub2e8\uacc4 \u2013 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad \uc2dc \uc124\uba85 \uc81c\uacf5 \uc9c0\uc6d0: \ud604\uc7a5 \uc870\uc0ac, \uac10\uc0ac \ub610\ub294 \ucd94\uac00 \uc11c\ub958 \uc694\uccad \uc2dc \uae30\uc5c5 \ub3d9\ud589.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uba85\ud655\ud558\uace0 \ud22c\uba85\ud558\uba70 \ub2e8\uacc4\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub294 \uae30\uc5c5\ub4e4\uc774 \uc790\uccb4 \ub0b4\ubd80 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud558\ub294 \ub300\uc2e0 MAN\uc744 \uc2e0\ub8b0\ud560 \ub54c \uc548\uc2ec\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\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;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774, \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc758 \uc6b4\uc601 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \ub3d5\ub294 \ud574\uacb0\ucc45\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, 2026\ub144\uc5d0\ub3c4 \ub04a\uc784\uc5c6\uc774 \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \ud68c\uacc4 \ubc0f \uc138\uae08 \uaddc\uc815 \uc900\uc218\ub97c \uc9c0\uc6d0\ud558\ub294 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c4\uc815\uc73c\ub85c \uace0\ud488\uc9c8\uc774\uba74\uc11c \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub294 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \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;\">\ubc95\uc801\uc73c\ub85c \uc62c\ubc14\ub978<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \ud22c\uba85\uc131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub6f0\uc5b4\ub09c \uc790\uaca9\uc744 \uac16\ucd98 \uc804\ubb38\uac00 \ud300.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uc774\ub7ec\ud55c \ubaa8\ub4e0 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \ucc3e\uace0 \uc788\ub2e4\uba74 \uc8fc\uc800\ud558\uc9c0 \ub9d0\uace0 \uc815\ubcf4\ub97c \ub0a8\uaca8\uc8fc\uc138\uc694. MAN\uc758 \ud68c\uacc4 \ubc0f \uac10\uc0ac\ud300\uc774 \uadc0\uc0ac\uc758 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ub9de\ucd98 \uc0c1\uc138\ud55c \ub9de\ucda4\ud615 \uc870\uc5b8\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tron_goi_gia_re\"><\/span><b>\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_ke_toan_tron_goi_gia_re_co_an_toan_ve_mat_phap_ly_khong\"><\/span>\uc800\ub834\ud55c \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubc95\uc801\uc73c\ub85c \uc548\uc804\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud55c \uc801\ud569\ud55c \uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\uace0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \ubc95\uc801 \ucc45\uc784\uc744 \uba85\ud655\ud558\uac8c \uaddc\uc815\ud55c \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c\ub2e4\uba74 \uc548\uc804\ud558\uac8c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hop_dong_dich_vu_ke_toan_can_co_nhung_dieu_khoan_nao_de_bao_ve_doanh_nghiep\"><\/span>\uae30\uc5c5\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc5b4\ub5a4 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uacc4\uc57d\uc11c\uc5d0\ub294 \uc5c5\ubb34 \ubc94\uc704, \uc218\uc218\ub8cc, \uae30\ud55c, \uae30\ubc00 \uc720\uc9c0 \uc758\ubb34, \uadf8\ub9ac\uace0 \uc800\ub834\ud55c \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uacfc\uc2e4\ub85c \uc778\ud55c \uc624\ub958 \ubc1c\uc0dd \uc2dc \ubc30\uc0c1 \ucc45\uc784 \ubc94\uc704\uac00 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_khong_phat_sinh_doanh_thu_hoa_don_co_can_su_dung_dich_vu_ke_toan_khong\"><\/span>\ub9cc\uc57d \ud68c\uc0ac\uac00 \uc218\uc775\uc774\ub098 \uccad\uad6c\uc11c\ub97c \uc804\ud600 \ubc1c\uc0dd\uc2dc\ud0a4\uc9c0 \uc54a\ub294\ub2e4\uba74, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc5ec\uc804\ud788 \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. 2015\ub144 \ud68c\uacc4\ubc95\uacfc \uc138\ubb34\ud589\uc815\ubc95\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uccb4\ub294 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc815\uae30\uc801\uc73c\ub85c \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 2020\ub144 125\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc544\uc9c1 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc740 \ub9ce\uc740 \uc0ac\uc5c5\uccb4\ub4e4\ub3c4 \ubcf4\uace0 \uc758\ubb34\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc774\ud589\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_nhan_biet_mot_don_vi_dich_vu_ke_toan_tron_goi_gia_re_co_dang_tin_cay_hay_khong\"><\/span>\uc800\ub834\ud558\uace0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc2e0\ub8b0\ud560 \ub9cc\ud55c\uc9c0 \uc5b4\ub5bb\uac8c \uc54c \uc218 \uc788\uc744\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uae30\uc5c5\uc740 \uc7a5\uae30\uc801\uc778 \ud30c\ud2b8\ub108\uc2ed\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0\uac8c \ud68c\ub78c 297\/2016\/TT-BTC\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9 \uc99d\uba85\uc11c\ub97c \uc81c\ucd9c\ud558\ub3c4\ub85d \uc694\uccad\ud558\uace0, \ub2f4\ub2f9 \ud68c\uacc4\uc0ac\uc758 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ud655\uc778\ud558\uba70, \uc0d8\ud50c \uacc4\uc57d\uc11c\uc758 \ubc95\uc801 \ucc45\uc784 \uc870\ud56d\uc744 \uac80\ud1a0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_gia_re_co_ho_tro_khi_doanh_nghiep_bi_thanh_tra_kiem_tra_thue_khong\"><\/span>\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac\ub098 \uc870\uc0ac\ub97c \ubc1b\uc744 \ub54c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub294 \ucc98\uc74c\ubd80\ud130 \uba85\ud655\ud788 \ud574\uc57c \ud560 \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uace0 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc885\ud569 \ud68c\uacc4 \ubc95\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uacc4\uc57d \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \ub3d9\ud589\ud558\uc5ec \uc790\ub8cc \uc124\uba85\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370 \ub3d9\uc758\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb c\u00f3 an to\u00e0n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"An to\u00e0n n\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ea7n c\u00f3 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n n\u00e0o \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ee3p \u0111\u1ed3ng n\u00ean n\u00eau r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, m\u1ee9c ph\u00ed, th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n, cam k\u1ebft b\u1ea3o m\u1eadt, tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng khi x\u1ea3y ra sai s\u00f3t do l\u1ed7i c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty kh\u00f4ng ph\u00e1t sinh doanh thu, h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. V\u00ec v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p giai \u0111o\u1ea1n ch\u01b0a c\u00f3 doanh thu v\u1eabn n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m sao \u0111\u1ec3 nh\u1eadn bi\u1ebft m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb c\u00f3 \u0111\u00e1ng tin c\u1eady hay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 297\/2016\/TT-BTC, ki\u1ec3m tra ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch, \u0111\u1ed3ng th\u1eddi xem x\u00e9t \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd trong h\u1ee3p \u0111\u1ed3ng m\u1eabu tr\u01b0\u1edbc khi h\u1ee3p t\u00e1c l\u00e2u d\u00e0i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb c\u00f3 h\u1ed7 tr\u1ee3 khi doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 h\u1ea1ng m\u1ee5c quan tr\u1ecdng c\u1ea7n l\u00e0m r\u00f5 ngay t\u1eeb \u0111\u1ea7u. M\u1ed9t \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb uy t\u00edn th\u01b0\u1eddng cam k\u1ebft \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf trong ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng \u00edt ch\u1ee7 doanh nghi\u1ec7p c\u00f2n e ng\u1ea1i: gi\u00e1 r\u1ebb li\u1ec7u c\u00f3 \u0111i k\u00e8m ch\u1ea5t l\u01b0\u1ee3ng th\u1ea5p? \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c ph\u00e1p l\u00fd \u0111\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m hay kh\u00f4ng? Trong khi \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9303","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\/9303","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=9303"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9303\/revisions"}],"predecessor-version":[{"id":9308,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9303\/revisions\/9308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9304"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}