{"id":9501,"date":"2026-08-05T09:54:01","date_gmt":"2026-08-05T02:54:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9501"},"modified":"2026-08-05T09:54:01","modified_gmt":"2026-08-05T02:54:01","slug":"thue-dich-vu-ke-toan-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/","title":{"rendered":"\ud68c\uacc4 \uc5c5\ubb34\ub97c \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \uac83\uc774 \uc88b\uc740 \uc0dd\uac01\uc77c\uae4c\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc815\ucc45 \uc18d\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc740 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc120\ud638\ub418\ub294 \uc120\ud0dd\uc9c0\uac00 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 2026\ub144\uae4c\uc9c0 \uae30\uc5c5\ub4e4\uc740 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uaddc\uc815\uc744 \ub3d9\uc2dc\uc5d0 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uc808\ucc28 \ubc0f \ud658\uc728 \uc801\uc6a9 \uc6d0\uce59\uacfc \uad00\ub828\ud558\uc5ec, \ud568\uaed8 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uacfc 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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\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_ke_toan_ngoai_la_gi\" >\uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Cac_quy_dinh_phap_ly_doanh_nghiep_can_biet_khi_thue_dich_vu_ke_toan_ngoai\" >\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \uc2dc \uc54c\uc544\uc57c \ud560 \ubc95\uc801 \uaddc\uc815.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Nghi_dinh_1742016ND-CP\" >\ubc95\ub839 174\/2016\/ND-CP\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uc6b4\uc601 \uc870\uac74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_va_nguyen_tac_ap_dung_ty_gia\" >\ud68c\ub78c 99\/2025\/TT-BTC: \uae30\uc5c5 \ud68c\uacc4 \uccb4\uacc4 \ubc0f \ud658\uc728 \uc801\uc6a9 \uc6d0\uce59.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Nghi_dinh_2542026ND-CP_quy_dinh_thoi_diem_xuat_hoa_don\" >\ubc95\ub839 254\/2026\/ND-CP\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\uace0 \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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Che_tai_xu_phat_vi_pham_ke_toan_theo_Nghi_dinh_412018ND-CP\" >\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Vi_sao_Thong_tu_992025_va_Nghi_dinh_2542026_khien_xu_huong_thue_dich_vu_ke_toan_ngoai_tang_manh\" >2025\ub144 \uc2dc\ud589\ub839 254\ud638\uc640 2026\ub144 \uc2dc\ud589\ub839\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \ucd94\uc138\uc758 \uae09\uaca9\ud55c \uc99d\uac00\ub97c \uac00\uc838\uc628 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Ap_luc_kep_Vua_xac_dinh_dung_ty_gia_vua_xuat_hoa_don_dung_thoi_diem_cho_cung_mot_giao_dich\" >\uc774\uc911 \uc555\ubc15: \ub3d9\uc77c\ud55c \uac70\ub798\uc5d0 \ub300\ud574 \ud658\uc728\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uace0 \uc801\uc2dc\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Rui_ro_sai_lech_doanh_thu_so_thue_phai_nop_neu_ap_dung_sai\" >\uc798\ubabb\ub41c \ubc29\ubc95\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uc218\uc775 \uc218\uce58 \ubc0f \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774 \ubd80\uc815\ud655\ud574\uc9c8 \uc704\ud5d8\uc774 \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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Bai_toan_chi_phi_dao_tao_nhan_su_moi_khi_co_van_ban_moi_ban_hanh\" >\uc0c8\ub85c\uc6b4 \ubb38\uc11c\uac00 \ubc1c\ud589\ub420 \ub54c\ub9c8\ub2e4 \uc9c1\uc6d0 \uad50\uc721 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uac00 \uc788\uc2b5\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_phu_hop_voi_nhung_doanh_nghiep_nao\" >\uc5b4\ub5a4 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uac00 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc5d0 \uc801\ud569\ud560\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_moi_thanh_lap_startup_muon_toi_uu_chi_phi\" >\uc0c8\ub85c \uc124\ub9bd\ub41c \uae30\uc5c5\uacfc \uc2a4\ud0c0\ud2b8\uc5c5\uc740 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \uc6d0\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_vua_va_nho\" >\uc911\uc18c\uae30\uc5c5<\/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\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_co_giao_dich_ngoai_te_hoac_hoat_dong_xuat_nhap_khau\" >\uc678\ud658 \uac70\ub798\ub97c \ud558\uac70\ub098 \uc218\ucd9c\uc785 \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5.<\/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\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_dang_tang_truong_nhanh_hoac_mo_rong_quy_mo\" >\uc0ac\uc5c5\uc774 \ube60\ub974\uac8c \uc131\uc7a5\ud558\uace0 \uc788\uac70\ub098 \ud655\uc7a5 \uc911\uc785\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Loi_ich_khi_doanh_nghiep_thue_dich_vu_ke_toan_ngoai\" >\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Bang_gia_tham_khao_khi_thue_dich_vu_ke_toan_ngoai_nam_2026\" >2026\ub144 \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\" >\uc0ac\ub840 \uc5f0\uad6c: \uc798\ubabb\ub41c \ud658\uc728 \uc801\uc6a9 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc73c\ub85c \uc778\ud55c \uc2e4\uc81c \uc704\ud5d8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Cau_hoi_thuong_gap_ve_thue_dich_vu_ke_toan_ngoai\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\" >\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\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-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \uc0ac\ub0b4 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud560 \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-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\" >\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \ub54c \uc5b4\ub5a4 \uc900\ube44\ub97c \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-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\" >\uc678\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubc1c\uc0dd\ud55c \uc624\ub958\uc5d0 \ub300\ud574 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\uae4c?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/#Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc678\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \ubc29\ubc95\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_ke_toan_ngoai_la_gi\"><\/span><b>\uc544\uc6c3\uc18c\uc2f1 \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;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774\ub780 \uae30\uc5c5\uc774 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uad6c\uc131\ud558\ub294 \ub300\uc2e0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc804\ubb38\uc73c\ub85c \ud558\ub294 \uc870\uc9c1\uc774\ub098 \uc5c5\uccb4\uc640 \uacc4\uc57d\uc744 \ub9fa\uc5b4 \ud68c\uacc4 \uc5c5\ubb34\uc758 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80\ub97c \uc218\ud589\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \uae30\uc5c5\uc774 \uc678\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubc95\uc801\uc73c\ub85c \ub4f1\ub85d\ub41c \uae30\uad00\uc774\uba70 \uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc18c\uc18d\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_ly_doanh_nghiep_can_biet_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \uc2dc \uc54c\uc544\uc57c \ud560 \ubc95\uc801 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc744 \uace0\ub824\ud560 \ub54c \ube44\uc6a9\uacfc \uc5c5\ubb34 \ubc94\uc704\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \ubc95\uaddc\ub97c \uc5bc\ub9c8\ub098 \uc798 \uc900\uc218\ud558\ub294\uc9c0 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc870\uac74, \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \uae30\ud0c0 \uad00\ub828 \uc694\uc18c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\"><span style=\"font-weight: 400;\">\ud2f0<strong><span style=\"color: #0000ff;\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \uad00\ub828 \uaddc\uc815 \ubc0f \uc704\ubc18 \uc2dc \ucc98\ubc8c \uc870\ud56d\uc740 \uae30\uc5c5\uc774 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud558\uace0 \uc0ac\uc5c5 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \uc774\ud574\ud574\uc57c \ud560 \uc8fc\uc694 \ubc95\ub960 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Nghi_dinh_1742016ND-CP\"><\/span><b>\ubc95\ub839 174\/2016\/ND-CP\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uc6b4\uc601 \uc870\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uc0c1\uc138\ud788 \uae30\uc220\ud55c \ubc95\ub839 174\/2016\/ND-CP\ub294 \uc0ac\uc5c5 \uc720\ud615, \ucd5c\uc18c \ud68c\uacc4\uc0ac \uc218, \uad00\ub828 \uc790\ubcf8 \ucd9c\uc790 \ube44\uc728 \ub4f1 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud5c8\uac00\ub97c \ubc1b\uae30 \uc704\ud55c \uc870\uac74\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc0ac\uc5c5\uccb4\uac00 \uc7a0\uc7ac\uc801 \ud30c\ud2b8\ub108\uc758 \ubc95\uc801 \uc9c0\uc704\ub97c \ud655\uc778\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \uc0b4\ud3b4\ubd10\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_va_nguyen_tac_ap_dung_ty_gia\"><\/span><b>\ud68c\ub78c 99\/2025\/TT-BTC: \uae30\uc5c5 \ud68c\uacc4 \uccb4\uacc4 \ubc0f \ud658\uc728 \uc801\uc6a9 \uc6d0\uce59.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uacf5\uc2dd\uc801\uc73c\ub85c \ub300\uccb4\ud558\uba70, \ud658\uc728 \uaddc\uc815\uc774 \uac00\uc7a5 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uac1c\uc815 \uc0ac\ud56d \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uc81c413\ud56d \u2013 \ud658\uc728 \ucc28\uc774\uc5d0 \ub300\ud55c \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc774 \ud68c\ub78c\uc740 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uc720\ud615\uc758 \ud658\uc728\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ub098\ub294 \uc2e4\uc81c \uac70\ub798 \ud658\uc728(\uc0c1\uc5c5 \uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\ub9e4 \uc774\uccb4 \ud658\uc728 \ub610\ub294 +\/- 1%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \ucc28\uc774 \ub9c8\uc9c4\uc744 \uc801\uc6a9\ud55c \uadfc\uc0ac \ud658\uc728)\uc774\uace0, \ub2e4\ub978 \ud558\ub098\ub294 \uc7a5\ubd80 \ud658\uc728(\uc2e4\uc81c \ud2b9\uc815 \uc7a5\ubd80 \ud658\uc728 \ub610\ub294 \uac00\uc911 \ud3c9\uade0 \uc7a5\ubd80 \ud658\uc728)\uc785\ub2c8\ub2e4.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \uc6d0\uce59\uc740 \uc0ac\uc5c5 \ud65c\ub3d9 \uc720\ud615\ubcc4\ub85c\ub3c4 \ubd84\ub958\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;\">\uc678\ud654\ub97c \ub9e4\ub9e4\ud560 \ub54c\uc5d0\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \ud658\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uc744 \uc778\uc2dd\ud560 \ub54c\uc5d0\ub294 \uac70\ub798\uac00 \ubc1c\uc0dd\ud55c \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uae30\uac04 \ub9d0\uc5d0\ub294 \uc678\ud654\ub85c \ud45c\uc2dc\ub41c \ud654\ud3d0\uc131 \ud56d\ubaa9\uc758 \uc794\uc561\uc744 \uc7ac\ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uae30\uc5c5\uc740 \ud68c\uacc4 \uc815\ucc45\uc758 \uacf5\uc2dd\uc801\uc778 \uc77c\ubd80\ub85c\uc11c \ud658\uc728 \uacb0\uc815\uc5d0 \uad00\ud55c \uc11c\uba74 \uc815\ucc45\uc744 \ubc1c\ud45c\ud558\uace0, \uc774\ub97c \ubaa8\ub4e0 \uae30\uac04\uc5d0 \uac78\uccd0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_quy_dinh_thoi_diem_xuat_hoa_don\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 6\uc6d4 30\uc77c, \uc815\ubd80\ub294 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uc804\uc790 \ubb38\uc11c\ub97c \uaddc\uc815\ud558\ub294 \uc2dc\ud589\ub839 254\/2026\/ND-CP\ub97c \ubc1c\ud45c\ud588\uc73c\uba70, \uc774\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uc5b4 \uc2dc\ud589\ub839 123\/2020\/ND-CP \ubc0f \uc2dc\ud589\ub839 70\/2025\/ND-CP\ub97c \ub300\uccb4\ud569\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc740 \uc138\ubb34\ud589\uc815\ubc95 108\/2025\/QH15\ud638\ub97c \uad6c\uccb4\ud654\ud558\uace0 \uc788\uc73c\uba70, \ud574\ub2f9 \ubc95\ub960 \uc81c9\uc870\ub294 \uc7ac\ud654 \ud310\ub9e4 \ubc0f \uc77c\ubc18 \uc6a9\uc5ed \uc81c\uacf5\ubd80\ud130 \uc218\ucd9c, \uac74\uc124, \uc6b4\uc1a1, \ubb3c\ub958, \uc740\ud589 \ubc0f \ubcf4\ud5d8\uacfc \uac19\uc740 \uc804\ubb38 \ubd84\uc57c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc57d 24\uac1c \uc720\ud615\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc0c1\uc138\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc911\uc694 \ucc38\uace0 \uc0ac\ud56d: <\/b><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ud3b8\uc758\uc0c1 \uc5ec\ub7ec \uac70\ub798\ub97c \ud1b5\ud569\ud558\uc5ec \ud558\ub8e8, \uc8fc \ub610\ub294 \uc6d4\ub9d0\uc5d0 \ud55c\uaebc\ubc88\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uad00\ud589\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \uc6d0\uce59\uc774 \uac15\ud654\ub418\uc5b4 \uc601\uc5c5\uc2dc\uac04 \uc678\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uac70\ub798\ub97c \ud3ec\ud568\ud558\uc5ec \ubaa8\ub4e0 \uc720\ud615\uc758 \uac70\ub798\uc5d0 \ub300\ud574 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uc815\ud655\ud55c \uc2dc\uc810\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_vi_pham_ke_toan_theo_Nghi_dinh_412018ND-CP\"><\/span><b>\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc758 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \uaddc\uc815\ud55c \uc2dc\ud589\ub839 41\/2018\/ND-CP\uac00 2026\ub144 5\uc6d4 21\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 132\/2026\/ND-CP\ub85c \uac1c\uc815 \ubc0f \ubcf4\uc644\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uc798\ubabb\ub41c \ud658\uc728\uc744 \uc801\uc6a9\ud558\uac70\ub098 \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \uc798\ubabb\ub41c \uc2dc\uc810\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uac83\uc740 \ubaa8\ub450 \uc704\ubc18 \ud589\uc704\ub85c \uac04\uc8fc\ub418\uc5b4 \ud574\ub2f9 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \ucc98\ubc8c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucd5c\uc2e0 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Thong_tu_992025_va_Nghi_dinh_2542026_khien_xu_huong_thue_dich_vu_ke_toan_ngoai_tang_manh\"><\/span><b>2025\ub144 \uc2dc\ud589\ub839 254\ud638\uc640 2026\ub144 \uc2dc\ud589\ub839\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \ucd94\uc138\uc758 \uae09\uaca9\ud55c \uc99d\uac00\ub97c \uac00\uc838\uc628 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9505\" aria-describedby=\"caption-attachment-9505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9505\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg\" alt=\"V\u00ec sao Th\u00f4ng t\u01b0 99 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254 khi\u1ebfn xu h\u01b0\u1edbng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i t\u0103ng m\u1ea1nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9505\" class=\"wp-caption-text\">\uc81c99\ud638 \uc2dc\ud589\ub839\uacfc \uc81c254\ud638 \uc2dc\ud589\ub839\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \ucd94\uc138\uc758 \uae09\uaca9\ud55c \uc99d\uac00\ub97c \uac00\uc838\uc628 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc0c1\ubc18\uae30 6\uac1c\uc6d4 \ub3d9\uc548 \ub450 \uac00\uc9c0 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\uac00 \uc5f0\uc774\uc5b4 \ubc1c\ud6a8\ub418\uba74\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc744 \ubaa8\uc0c9\ud558\ub294 \uae30\uc5c5\ub4e4\uc774 \uae09\uc99d\ud588\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uac00\uc801 \uad00\uc810\uc5d0\uc11c \uc774\ub7ec\ud55c \ucd94\uc138\ub97c \uc774\ub044\ub294 \uc8fc\uc694 \uc694\uc778\uc740 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_luc_kep_Vua_xac_dinh_dung_ty_gia_vua_xuat_hoa_don_dung_thoi_diem_cho_cung_mot_giao_dich\"><\/span><b>\uc774\uc911 \uc555\ubc15: \ub3d9\uc77c\ud55c \uac70\ub798\uc5d0 \ub300\ud574 \ud658\uc728\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uace0 \uc801\uc2dc\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\ud654 \uac70\ub798, \ud2b9\ud788 \uc218\ucd9c \ud65c\ub3d9\uc758 \uacbd\uc6b0, \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc774 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc2e4\uc81c \ud658\uc728 \uc801\uc6a9 \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub3d9\uc77c\ud55c \uac70\ub798\uc5d0\uc11c \uc774 \ub450 \uac00\uc9c0 \ubb38\uc81c\ub97c \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud574\uc57c \ud558\ubbc0\ub85c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\uacc4 \uaddc\uc815\uacfc \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \ubaa8\ub450\uc5d0 \ub300\ud55c \ud655\uc2e4\ud55c \uc774\ud574\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc774\ub294 \uc5ec\ub7ec \uc5c5\ubb34\ub97c \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud558\ub294 \ub0b4\ubd80 \uc9c1\uc6d0\uc5d0\uac8c\ub294 \uc27d\uc9c0 \uc54a\uc740 \uacfc\uc81c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_sai_lech_doanh_thu_so_thue_phai_nop_neu_ap_dung_sai\"><\/span><b>\uc798\ubabb\ub41c \ubc29\ubc95\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uc218\uc775 \uc218\uce58 \ubc0f \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774 \ubd80\uc815\ud655\ud574\uc9c8 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589\uc77c\uc744 \uc798\ubabb \ud310\ub2e8\ud558\uba74 \ud658\uc728 \uacc4\uc0b0\uc774 \uc798\ubabb\ub418\uc5b4 \uae30\ub85d\ub41c \ub9e4\ucd9c\uacfc \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08 \uac04\uc5d0 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub9ce\uc740 \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\ub97c \ub300\uc870 \ud655\uc778\ud560 \ub54c\uc5d0\uc57c \ubc1c\uacac\ud558\uac8c \ub418\ub294 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_toan_chi_phi_dao_tao_nhan_su_moi_khi_co_van_ban_moi_ban_hanh\"><\/span><b>\uc0c8\ub85c\uc6b4 \ubb38\uc11c\uac00 \ubc1c\ud589\ub420 \ub54c\ub9c8\ub2e4 \uc9c1\uc6d0 \uad50\uc721 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uaddc\uc815\uc774 \ub3c4\uc785\ub420 \ub54c\ub9c8\ub2e4 \uae30\uc5c5\uc740 \ub0b4\ubd80 \uc9c1\uc6d0\uc744 \uc7ac\uad50\uc721\ud558\ub294 \ub370 \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \ud22c\uc790\ud574\uc57c \ud558\uc9c0\ub9cc, \uad50\uc721 \uacb0\uacfc\uac00 \ucc98\uc74c\ubd80\ud130 \uc815\ud655\ud55c \uc801\uc6a9\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc720\ub85c \uc810\uc810 \ub354 \ub9ce\uc740 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc544\uc6c3\uc18c\uc2f1 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uace0 \uc788\uc73c\uba70, \uc544\uc6c3\uc18c\uc2f1\uc744 \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub300\ud55c \uc5c5\ub370\uc774\ud2b8\ub97c \uc804\ubb38 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ub9e1\uae30\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc989, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\ub294 \ucc45\uc784\uc744 \ub0b4\ubd80 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc804\uc801\uc73c\ub85c \ub9e1\uae30\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc804\ubb38 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc704\uc784\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_phu_hop_voi_nhung_doanh_nghiep_nao\"><\/span><b>\uc5b4\ub5a4 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uac00 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc5d0 \uc801\ud569\ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9504\" aria-describedby=\"caption-attachment-9504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9504\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg\" alt=\"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9504\" class=\"wp-caption-text\">\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc5d0 \uc801\ud569\ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc744 \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uae30\uc5c5\uc740 \uc0ac\uc5c5 \uaddc\ubaa8, \uac70\ub798\ub7c9, \uc5c5\ubb34 \ubcf5\uc7a1\uc131 \ubc0f \ubc95\uc801 \uc900\uc218 \uc694\uac74\uc744 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc774 \uc11c\ube44\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc5c5 \uc720\ud615\uc5d0 \ud2b9\ud788 \uc801\ud569\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_startup_muon_toi_uu_chi_phi\"><\/span><b>\uc0c8\ub85c \uc124\ub9bd\ub41c \uae30\uc5c5\uacfc \uc2a4\ud0c0\ud2b8\uc5c5\uc740 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \uc6d0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc3d\uc5c5 \ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc740 \ud754\ud788 \uc644\uc804\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\uae30\ubcf4\ub2e4\ub294 \uc81c\ud488 \uac1c\ubc1c, \uc2dc\uc7a5 \uad6c\ucd95, \uace0\uac1d \ud655\ub300\uc5d0 \uc790\uc6d0\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \ud22c\uc785\ud569\ub2c8\ub2e4. \uc0ac\ub0b4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uace0\uc6a9\ud558\uba74 \uae09\uc5ec, \ubcf4\ud5d8, \ubcf5\ub9ac\ud6c4\uc0dd \ube44\uc6a9\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad50\uc721, \uc18c\ud504\ud2b8\uc6e8\uc5b4, \uc778\ub825 \uad00\ub9ac \ube44\uc6a9\uae4c\uc9c0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc740 \uc2e0\uc0dd \uae30\uc5c5\uc774 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \ubaa8\ub4e0 \uc138\uae08 \uc2e0\uace0, \ud68c\uacc4 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \uc758\ubb34\ub97c \uc774\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \ucd08\uae30\ubd80\ud130 \ubc95\ub960 \uc790\ubb38\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc194\ub8e8\uc158\uc740 \uc2a4\ud0c0\ud2b8\uc5c5 \uae30\uc5c5\uc774 \uc6b4\uc601 \ubd80\ub2f4\uc744 \uc904\uc774\uace0, \ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uba70, \ud575\uc2ec \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_nho\"><\/span><b>\uc911\uc18c\uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac70\ub798\ub7c9\uc774 \uc911\uac04 \uc815\ub3c4\uc778 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc804\ub2f4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ube44\uc6a9 \ud6a8\uc728\uc801\uc774\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ud68c\uacc4, \uc138\uae08 \ubc0f \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uaddc\uc815\uc740 \uc2e0\uc18d\ud558\uace0 \uc644\ubcbd\ud558\uac8c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-ngoai\/\">\uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub97c \ud1b5\ud574 \uc911\uc18c\uae30\uc5c5\uc740 \ub9ce\uc740 \ub0b4\ubd80 \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\ub294 \uac83\ubcf4\ub2e4 \ud6e8\uc52c \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00\ub97c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc81c\uacf5\ubc1b\uc544 \uc6b4\uc601 \uc911 \uc704\ubc18 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_ngoai_te_hoac_hoat_dong_xuat_nhap_khau\"><\/span><b>\uc678\ud658 \uac70\ub798\ub97c \ud558\uac70\ub098 \uc218\ucd9c\uc785 \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc0ac\uc5c5\uccb4\ub4e4\uc740 \ud68c\uacc4 \ubc0f \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uaddc\uc815\uc758 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc815\ud655\ud55c \ud658\uc728 \uc0b0\uc815, \uae30\ub9d0 \ud658\uc728 \ucc28\uc774 \uc7ac\ud3c9\uac00, \uc678\ud654 \uc218\uc775 \uc778\uc2dd, \uc801\uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \ub4f1\uc744 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uad00\ub828 \ubc95\uaddc\uc5d0 \ub300\ud55c \uc9c0\uc2dd\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc740 \uae30\uc5c5\uc774 \uc801\uc808\ud55c \ud68c\uacc4 \uc815\ucc45\uc744 \uc218\ub9bd\ud558\uace0, \uc815\ud655\ud55c \ud658\uc728 \uc6d0\uce59\uc744 \uc801\uc6a9\ud558\uba70, \ubaa8\ub4e0 \uc720\ud615\uc758 \uac70\ub798\uc5d0 \ub300\ud574 \uc2dc\uae30\uc801\uc808\ud55c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uc678\ud654 \uac70\ub798\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc218\uc775, \ube44\uc6a9 \ubc0f \uc138\uae08 \uc758\ubb34\uc758 \ubd88\uc77c\uce58\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_tang_truong_nhanh_hoac_mo_rong_quy_mo\"><\/span><b>\uc0ac\uc5c5\uc774 \ube60\ub974\uac8c \uc131\uc7a5\ud558\uace0 \uc788\uac70\ub098 \ud655\uc7a5 \uc911\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uaddc\ubaa8\uac00 \ucee4\uc9d0\uc5d0 \ub530\ub77c \uc1a1\uc7a5, \ubb38\uc11c, \uac70\ub798 \uac74\uc218\ub3c4 \uae09\uaca9\ud788 \uc99d\uac00\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc2dc\uc5d0 \ud655\uc7a5\ud558\uc9c0 \uc54a\uc73c\uba74 \uacfc\ubd80\ud558, \ud68c\uacc4 \uc624\ub958, \ud544\uc218 \ubcf4\uace0\uc11c \uc81c\ucd9c \uc9c0\uc5f0 \ub4f1\uc758 \uc704\ud5d8\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc120\ud0dd\ud558\ub2e4 <\/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;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38 \uc870\uc9c1\uc758 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uacbd\ud5d8\uc744 \ud65c\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc778\ub825 \ucc44\uc6a9 \ubc0f \uad50\uc721\uc5d0 \ub9ce\uc740 \uc2dc\uac04\uc744 \ud22c\uc790\ud558\uc9c0 \uc54a\uace0\ub3c4 \uc2e4\uc81c \ud544\uc694\uc5d0 \ub530\ub77c \uc5c5\ubb34 \ubc94\uc704\ub97c \uc190\uc27d\uac8c \ud655\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc678\uc5d0\ub3c4 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654, \ub370\uc774\ud130 \uad00\ub9ac, \uadf8\ub9ac\uace0 \uc131\uc7a5 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc5d0 \ub300\ud55c \uc790\ubb38\uae4c\uc9c0 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9503\" aria-describedby=\"caption-attachment-9503\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9503\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg\" alt=\"L\u1ee3i \u00edch khi doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9503\" class=\"wp-caption-text\">\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \ub450 \uac00\uc9c0 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc744 \uba85\ud655\ud788 \uc774\ud574\ud588\ub2e4\uba74, \ub2e4\uc74c \uc9c8\ubb38\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc744 \ud1b5\ud574 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc774\uc810\uc744 \uc5bb\uc744 \uc218 \uc788\uc744\uae4c\uc694? \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc81c\uacf5\ud560 \uc218 \uc788\ub294 \uac00\uc7a5 \uc2e4\uc9c8\uc801\uc778 \ub2e4\uc12f \uac00\uc9c0 \uc774\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ud658\uc728 \uc815\ucc45\uc774 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ub418\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 Circular 99\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \uc815\ud655\ud55c \ud658\uc728 \uc815\ucc45\uc744 \uc11c\uba74\uc73c\ub85c \uac1c\ubc1c \ubc0f \ubc1c\ud45c\ud558\uace0, \ud68c\uacc4 \uae30\uac04 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud558\uc5ec \uc678\ud654\ub85c \ud45c\uc2dc\ub41c \uc218\uc775 \ubc0f \ube44\uc6a9\uc744 \uae30\ub85d\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \uc801\uc2dc\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870\uc5d0 \uba85\uc2dc\ub41c 24\uac00\uc9c0\uc758 \ub2e4\uc591\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uc0ac\ub840\ub97c \uace0\ub824\ud560 \ub54c, \uc804\ubb38 \uc9c0\uc2dd\uacfc \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uac16\ucd98 \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4\ud300\uc744 \ud65c\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ud589\uc815 \ucc98\ubc8c\uc758 \uc6d0\uc778\uc778 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uacfc \ube44\uad50\ud558\uc5ec \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\uc740 \ud55c \uba85 \uc774\uc0c1\uc758 \ud68c\uacc4 \uc9c1\uc6d0\uc5d0\uac8c \uace0\uc815\ub41c \uc6d4\uae09\uc744 \uc9c0\uae09\ud558\ub294 \ub300\uc2e0, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud558\uba74 \ud569\uc758\ub41c \ud328\ud0a4\uc9c0\uc5d0 \ub530\ub978 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub9cc \uc9c0\ubd88\ud558\uba74 \ub418\ub294\ub370, \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc644\uc804\ud55c \uae30\ub2a5\uc744 \uac16\ucd98 \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \ucd1d\ube44\uc6a9\ubcf4\ub2e4 \ud6e8\uc52c \uc800\ub834\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4\uc0ac \ubc0f \uc138\ubb34 \uc804\ubb38\uac00 \ud300\uc758 \uc790\ubb38\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ud68c\uacc4 \uc790\uaca9\uc99d \uae30\uc900\uc744 \ucda9\uc871\ud558\uace0 \uc7ac\ubb34\ubd80\uac00 \uc815\ud55c \ud68c\uacc4 \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uac80\uc99d\ub41c \uc804\ubb38\uc131\uc744 \uac16\ucd94\uace0 \ucd5c\uc2e0 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uace0 \uc788\ub294 \uc804\ubb38\uac00\uc758 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_khi_thue_dich_vu_ke_toan_ngoai_nam_2026\"><\/span><b>2026\ub144 \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc744 \uace0\ub824\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud55c \uc9c8\ubb38 \uc911 \ud558\ub098\ub294 \uc2e4\uc81c \ube44\uc6a9\uc785\ub2c8\ub2e4. \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0, \ub9e4\ub2ec \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c \uc218, \uadf8\ub9ac\uace0 \uc0ac\uc5c5\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \uae30\uc5c5\uc740 \uad6c\uccb4\uc801\uc778 \uc0c1\ud669\uc5d0 \ub9de\ub294 \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uae30 \uc704\ud574 \ud574\ub2f9 \uc5c5\uccb4\uc5d0 \uc9c1\uc811 \ubb38\uc758\ud574\uc57c \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;\">2026\ub144 \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\uc5c5 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6d4 \uccad\uad6c \uae08\uc561<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc608\uc0c1 \uc6d4 \ube44\uc6a9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 5\uac1c \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000 ~ 1,200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \ubb34\uc5ed\uc5c5\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\uac1c\uc5d0\uc11c 25\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,200,000 ~ 2,800,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \ubc0f \ucee8\uc124\ud305 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uac1c\uc5d0\uc11c 30\uac1c \uc0ac\uc774\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 ~ 3,500,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc870 \ubc0f \uac00\uacf5 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\uac1c\uc5d0\uc11c 30\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 ~ 5,500,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uc124 \ubc0f \uc124\uce58 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\ubcc4\ub85c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,500,000 ~ 7,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc785 \ubc0f \uc218\ucd9c \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15\uac1c\uc5d0\uc11c 50\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 ~ 8,000,000 VND<\/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\uc5d0 \uc81c\uc2dc\ub41c \uac00\uaca9\uc740 \uc791\uc131 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud55c \ucc38\uace0\uc6a9\uc785\ub2c8\ub2e4. \uc2e4\uc81c \ube44\uc6a9\uc740 \uac01 \uc2e0\uccad\uc11c\uc758 \ubcf5\uc7a1\uc131 \ubc0f \ub2f9\uad6d\uc5d0\uc11c \ubd80\uacfc\ud558\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \uc218\uc218\ub8cc\uc5d0 \ub530\ub77c \uc870\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\"><\/span><b>\uc0ac\ub840 \uc5f0\uad6c: \uc798\ubabb\ub41c \ud658\uc728 \uc801\uc6a9 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc73c\ub85c \uc778\ud55c \uc2e4\uc81c \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc30\uacbd: ABC \uc218\ucd9c\uc785 \uc720\ud55c\ud68c\uc0ac(\uac00\uce6d)\ub294 \uc720\ub7fd \uc2dc\uc7a5\uc5d0 \uc218\uacf5\uc608\ud488\uc744 \uc218\ucd9c\ud558\ub294 \ud68c\uc0ac\ub85c, \uc6d4\ud3c9\uade0 \uc218\ucd9c\uc561\uc740 \uc57d 8\ub9cc \ub2ec\ub7ec\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc624\ub958\uac00 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc798\ubabb\ub41c \ud658\uc728\uc774 \uc801\uc6a9\ub418\uc5c8\uc2b5\ub2c8\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ub0b4\ubd80 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc218\uc775\uc774 \uae30\ub85d\ub41c \uc2dc\uc810\uc758 \uc2e4\uc81c \uac70\ub798 \ud658\uc728\uc774 \uc544\ub2cc, \ub300\uae08 \uc218\ub839 \uc2dc\uc810\uc758 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc218\ucd9c \uc218\uc775\uc744 \ud658\uc0b0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\ub294 \uc2dc\uae30\ub97c \uc798\ubabb \uc120\ud0dd\ud558\ub294 \uacbd\uc6b0:<\/b><span style=\"font-weight: 400;\"> \uc218\ucd9c \uc120\uc801\uc5d0 \ub3d9\ubd09\ub41c \ubb3c\ub958 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c\ub294 \ud68c\uc0ac\uac00 \uc6d4\ub9d0\uc5d0 \uccad\uad6c\uc11c\ub97c \ud1b5\ud569 \ubc1c\ud589\ud558\ub294 \uad00\ud589\uc73c\ub85c \uc778\ud574, \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870\uc5d0 \uba85\uc2dc\ub41c \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc644\ub8cc\uc77c\ubcf4\ub2e4 15\uc77c \ub2a6\uac8c \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacb0\uacfc:<\/span><\/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>\ubc94\uc8fc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub370\uc774\ud130<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc218\uc775<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8\ub9cc \ub2ec\ub7ec x 3\uac1c\uc6d4 = 24\ub9cc \ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uccad \uc2dc\uc810 \uc624\ub958\ub85c \uc778\ud55c \ud658\uc728 \ucc28\uc774 (300 VND\/USD \uae30\uc900)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">240,000 x 300 = 72,000,000 VND\uc758 \uc218\uc775\uc774 \uc798\ubabb \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb3c\ub958 \uc11c\ube44\uc2a4 \uc1a1\uc7a5 \ubc1c\ud589 \uc9c0\uc5f0 \uae08\uc561\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000,000 VND, \ubd80\uac00\uac00\uce58\uc138 10% = \ud574\ub2f9 \uae30\uac04\uc5d0 \ub300\ud574 50,000,000 VND\uac00 \uc798\ubabb \uc2e0\uace0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0a9\ubd80 \uc9c0\uc5f0\uc5d0 \ub300\ud55c \uac00\uc0b0\uae08 (\uc5f0\uccb4 \uc138\uc561\uc5d0 \ub300\ud574 1\uc77c\ub2f9 0.03%\uc758 \ube44\uc728\ub85c \ubd80\uacfc\ub418\uba70, 15\uc77c \uc9c0\uc5f0 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub428)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000 x 0.03% x 15\uc77c = 225,000 VND\uc758 \uc138\uae08 \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\ud574\uacb0\ucc45:<\/b><span style=\"font-weight: 400;\"> \ubd84\uae30\ubcc4 \ub0b4\ubd80 \uac80\ud1a0 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \ubc1c\uacac\ud55c \ud68c\uc0ac\ub294 MAN(Master Accountant) \ud300\uc758 \uc790\ubb38\uacfc \uc9c0\uc6d0\uc744 \ubc1b\uae30\ub85c \uacb0\uc815\ud588\uc2b5\ub2c8\ub2e4. MAN \ud300\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud588\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;\">\ud604\ud589 \ud658\uc728 \uc815\ucc45 \uc804\uccb4\ub97c \uac80\ud1a0\ud558\uace0, \ud68c\ub78c 99\/2025\/TT-BTC\uc758 \ud544\uc218 \uc694\uac74\uc5d0 \ub530\ub77c \ud658\uc728 \uacb0\uc815 \uc815\ucc45\uc744 \uc11c\uba74\uc73c\ub85c \uac1c\uc815\ud558\uc5ec \ud5a5\ud6c4 \uae30\uac04\uc5d0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \uc7ac\uc815\ub9bd\ud558\uace0, \uc218\ub3d9 \uc791\uc5c5\uc73c\ub85c \uc778\ud55c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc640 \uc5f0\ub3d9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc774\uc804 \uae30\uac04\uc5d0 \uc798\ubabb \uc2e0\uace0\ud55c \uc218\uce58\ub97c \uc124\uba85\ud558\uace0 \uc218\uc815\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc5ec, \uc138\ubb34 \ub2f9\uad6d\uc774 \ub370\uc774\ud130\ub97c \ub300\uc870 \ud655\uc778\ud560 \ub54c \ucd94\uac00\uc801\uc778 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8 \uacb0\uacfc, \uae30\uc5c5\ub4e4\uc740 \ubc1c\uc0dd\ud55c \uc624\ub958\ub97c \ud574\uacb0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \uac00\uc838\ub2e4\uc8fc\ub294 \ud575\uc2ec \uac00\uce58\uc5d0 \ubd80\ud569\ud558\uac8c \ud6c4\uc18d \ud68c\uacc4 \uae30\uac04\uc5d0 \uc704\ud5d8\uc774 \uc7ac\ubc1c\ud558\ub294 \uac83\uc744 \uc0ac\uc804\uc5d0 \ubc29\uc9c0\ud560 \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;\">99\/2025\/TT-BTC \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ud658\uc728 \uc801\uc6a9\uc774\ub098 254\/2026\/ND-CP \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810 \uacb0\uc815\uc5d0 \uc788\uc5b4 \uc791\uc740 \uc2e4\uc218\ub77c\ub3c4 \uae30\uc5c5\uc740 \ub9e4\ucd9c \ubd88\uc77c\uce58, \uc138\uae08 \uccb4\ub0a9, \ucc98\ub9ac \uc2dc\uac04 \ub0ad\ube44 \ub4f1\uc758 \ubb38\uc81c\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc720\ub85c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc740 \uae30\uc5c5\uc758 \ube44\uc6a9 \ucd5c\uc801\ud654\uc640 \ucd5c\uc2e0 \uaddc\uc815 \uc900\uc218\ub97c \ub3d9\uc2dc\uc5d0 \ubcf4\uc7a5\ud558\ub294 \ud544\uc218\uc801\uc778 \uc120\ud0dd\uc73c\ub85c \uc790\ub9ac \uc7a1\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \uac80\ud1a0\ud558\uac70\ub098 \uc801\ud569\ud55c \ud68c\uacc4 \uc194\ub8e8\uc158\uc744 \ucc3e\uace0\uc790 \ud558\uc2e0\ub2e4\uba74, \uc800\ud76c \ud300\uc774 \uadc0\uc0ac\uc5d0 \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/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_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc5c5\ubb34 \uc678\uc8fc \uc11c\ube44\uc2a4\ub294 \uc2e0\uc0dd \uae30\uc5c5, \uc2a4\ud0c0\ud2b8\uc5c5, \uc911\uc18c\uae30\uc5c5, \uac1c\uc778\uc0ac\uc5c5\uc790, \uc678\ud658 \uac70\ub798 \ub610\ub294 \uc218\ucd9c\uc785 \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4. \uc774 \uc194\ub8e8\uc158\uc740 \uc778\uac74\ube44\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uae09\ubcc0\ud558\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \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=\"Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \uc0ac\ub0b4 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ud544\uc694\uc5d0 \ub530\ub77c, \uc77c\ubd80 \uae30\uc5c5\uc740 \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud558\uae30 \uc704\ud574 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \ubc18\uba74, \ub9ce\uc740 \uae30\uc5c5\uc740 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub9cc \uace0\uc6a9\ud558\uac70\ub098 \uc138\uae08 \uc2e0\uace0, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ub610\ub294 \uc138\uae08 \uc815\uc0b0\uacfc \uac19\uc740 \uc5c5\ubb34\uc758 \uc77c\ubd80\ub9cc \uc544\uc6c3\uc18c\uc2f1\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \ub54c \uc5b4\ub5a4 \uc900\ube44\ub97c \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\ub960 \ubb38\uc11c, \ud68c\uacc4 \uc7a5\ubd80, \uc1a1\uc7a5, \uacc4\uc57d\uc11c, \uc740\ud589 \uac70\ub798 \uba85\uc138\uc11c \ubc0f \uae30\ud0c0 \uc0ac\uc5c5 \uc6b4\uc601 \uad00\ub828 \ubb38\uc11c\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc644\uc804\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \ubb38\uc11c \uc81c\uacf5\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uace0, \uaddc\uc815\uc5d0 \ub530\ub77c \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uba70, \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\"><\/span><b>\uc678\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubc1c\uc0dd\ud55c \uc624\ub958\uc5d0 \ub300\ud574 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\uae4c?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \ucc45\uc784\uc740 \uc591 \ub2f9\uc0ac\uc790\uac00 \uccb4\uacb0\ud55c \uacc4\uc57d\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uba85\ud655\ud55c \ud488\uc9c8 \uad00\ub9ac \uc808\ucc28, \uad6c\uccb4\uc801\uc778 \ucc45\uc784 \uaddc\uc815, \ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \uc624\ub958 \ucc98\ub9ac \uc808\ucc28\ub97c \uac16\ucd98 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\uc5ec \uad8c\ub9ac\ub97c \ubcf4\ud638\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc678\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \ubc29\ubc95\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud558\uba70, \ub2e4\uc591\ud55c \uc0b0\uc5c5 \ubd84\uc57c\ub97c \uacbd\ud5d8\ud55c \uc2e4\ubb34 \ud68c\uacc4\uc0ac \ud300\uc744 \ubcf4\uc720\ud558\uace0, \uba85\ud655\ud55c \uc815\ubcf4 \ubcf4\uc548 \uc808\ucc28\ub97c \uac16\ucd94\uace0, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub300\ud55c \uc9c0\uc2dd\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \uae30\uc5c5\uc740 \ud68c\uacc4\ubc95\uc778\uc758 \ud504\ub85c\ud544, \uacfc\uac70 \uace0\uac1d \uc0ac\ub840, \uacc4\uc57d \ub0b4\uc6a9\uc744 \uac80\ud1a0\ud558\uc5ec \uc804\ubb38\uc131\uc744 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn \u01b0u ti\u00ean c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i. Ch\u1ec9 trong n\u0103m 2026, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9501","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\/9501","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=9501"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9501\/revisions"}],"predecessor-version":[{"id":9506,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9501\/revisions\/9506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9502"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}