{"id":9510,"date":"2026-08-05T13:42:36","date_gmt":"2026-08-05T06:42:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9510"},"modified":"2026-08-05T13:42:36","modified_gmt":"2026-08-05T06:42:36","slug":"dich-vu-ke-toan-thue-tron-goi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/","title":{"rendered":"\ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 2027\ub144\uae4c\uc9c0 \uc77c\ub828\uc758 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \ubc0f \uc138\uae08 \uaddc\uc815\uc774 \uc2dc\ud589\ub428\uc5d0 \ub530\ub77c, \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \uc778\uae30 \uc788\ub294 \uc138\uae08 \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158\uc73c\ub85c \uc790\ub9ac \uc7a1\uace0 \uc788\uc2b5\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;\"> \uae30\uc5c5 \ud68c\uacc4 \uaddc\uc815\ubd80\ud130 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac \uc694\uac74\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0, \ubca0\ud2b8\ub0a8\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network) \uc804\ubb38\uac00 \ud300\uc774 \uc11c\ube44\uc2a4 \ubc94\uc704, \ud61c\ud0dd \ubc0f \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc900\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_la_gi\" >\uc885\ud569 \uc138\ubb34 \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\/dich-vu-ke-toan-thue-tron-goi\/#Vi_sao_doanh_nghiep_nen_can_nhac_dich_vu_ke_toan_thue_tron_goi_trong_giai_doan_2026\" >2026\ub144\uc5d0 \uae30\uc5c5\ub4e4\uc774 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uace0\ub824\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Pham_vi_cong_viec_cua_dich_vu_ke_toan_thue_tron_goi_bao_gom_nhung_gi\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc5c5\ubb34 \ubc94\uc704\uc5d0\ub294 \ubb34\uc5c7\uc774 \ud3ec\ud568\ub429\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Phan_biet_dich_vu_ke_toan_thue_tron_goi_voi_cac_dich_vu_ke_toan_rieng_le\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uac1c\ubcc4 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \ucc28\uc774\uc810.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Doanh_nghiep_nao_phu_hop_voi_dich_vu_ke_toan_thue_tron_goi\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc801\ud569\ud55c \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4 \uc885\ub958\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Phap_luat_ke_toan_%E2%80%93_thue_nam_2026_thay_doi_nhung_gi\" >2026\ub144\uc5d0\ub294 \ud68c\uacc4 \ubc0f \uc138\ubc95\uc5d0 \uc5b4\ub5a4 \ubcc0\ud654\uac00 \uc788\uc744\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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Thay_doi_ve_che_do_ke_toan_doanh_nghiep\" >\uae30\uc5c5 \ud68c\uacc4 \uad00\ud589\uc758 \ubcc0\ud654<\/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-thue-tron-goi\/#Thay_doi_ve_dang_ky_thue\" >\uc138\uae08 \ub4f1\ub85d \ubcc0\uacbd \uc0ac\ud56d<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Thay_doi_chinh_sach_thue_gia_tri_gia_tang_va_thue_thu_nhap_doanh_nghiep\" >\ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubcc0\uacbd.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Loi_ich_cua_dich_vu_ke_toan_thue_tron_goi_doi_voi_doanh_nghiep\" >\uae30\uc5c5\uc744 \uc704\ud55c \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc774\uc810<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Tiet_kiem_chi_phi_van_hanh_so_voi_bo_phan_ke_toan_noi_bo\" >\uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \uac83\uc5d0 \ube44\ud574 \uc6b4\uc601 \ube44\uc6a9\uc774 \uc808\uac10\ub429\ub2c8\ub2e4.<\/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-thue-tron-goi\/#Giam_thieu_rui_ro_phap_ly_va_sai_sot_khi_quyet_toan_thue\" >\uc138\uae08 \uc815\uc0b0 \uc2dc \ubc95\uc801 \uc704\ud5d8\uacfc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Dong_hanh_cung_doi_ngu_am_hieu_thuc_te_quan_tri_rui_ro_thue\" >\uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubd84\uc57c\uc758 \uc2e4\ubb34 \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud300\uacfc \ud568\uaed8 \uc77c\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Chuan_bi_san_sang_cho_cac_yeu_cau_kiem_toan_trong_tuong_lai\" >\ud5a5\ud6c4 \uac10\uc0ac \uc694\uad6c\uc0ac\ud56d\uc5d0 \ub300\ube44\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Case_study_cho_thay_doanh_nghiep_giam_rui_ro_thue_nho_dich_vu_ke_toan_thue_tron_goi_tu_MAN\" >\ubcf8 \uc0ac\ub840 \uc5f0\uad6c\ub294 \uae30\uc5c5\ub4e4\uc774 MAN\uc758 \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc5ec \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/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-thue-tron-goi\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_tron_goi_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_voi_dich_vu_ke_toan_thue_tron_goi\" >MAN(Master Accountant Network)\uc740 \uae30\uc5c5\uacfc \ud611\ub825\ud558\uc5ec \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='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-thue-tron-goi\/#Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi\" >\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uc808\ucc28.<\/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-thue-tron-goi\/#Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi\" >\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_thue_tron_goi\" >\uc885\ud569 \uc138\ubb34 \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-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_su_dung_dich_vu_ke_toan_thue_tron_goi_khong\" >\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud558\ub098\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\/dich-vu-ke-toan-thue-tron-goi\/#Chi_phi_dich_vu_ke_toan_thue_tron_goi_duoc_tinh_nhu_the_nao\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\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\/dich-vu-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_co_bao_gom_xu_ly_hoa_don_dien_tu_khong\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \ud328\ud0a4\uc9c0\uc5d0 \uc804\uc790 \uc1a1\uc7a5 \ucc98\ub9ac \uae30\ub2a5\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Trach_nhiem_phap_ly_neu_don_vi_dich_vu_lam_sai_sot_thue_thuoc_ve_ai\" >\uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc138\uae08 \uad00\ub828 \uc624\ub958\ub97c \ubc94\ud588\uc744 \uacbd\uc6b0 \ubc95\uc801\uc73c\ub85c \ub204\uac00 \ucc45\uc784\uc744 \uc838\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-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_co_ho_tro_don_dep_so_sach_ke_toan_ton_dong_khong\" >\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \ubbf8\ucc98\ub9ac\ub41c \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc9c0\uc6d0\uc774 \ud3ec\ud568\ub429\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_thue_tron_goi_la_gi\"><\/span><b>\uc885\ud569 \uc138\ubb34 \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;\">\uc885\ud569\uc138\ubb34\ud68c\uacc4\ub780 \uae30\uc5c5\uc774 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \ub300\uc2e0, \ud68c\uacc4\ubc95, \uc138\ubb34\ud589\uc815\ubc95 \ubc0f \uadf8 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \ud68c\uacc4, \uc138\uae08 \uc2e0\uace0, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131, \uc138\ubb34 \uc790\ubb38 \uc5c5\ubb34\uc758 \uc804\ubd80 \ub610\ub294 \ub300\ubd80\ubd84\uc744 \uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \ub610\ub294 \uc138\ubb34 \ub300\ub9ac\uc778\uc5d0\uac8c \uc704\uc784\ud558\ub294 \uc0ac\uc5c5 \ud615\ud0dc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4\ub294 \ud654\ud3d0 \uac00\uce58, \uc720\ud615 \uc790\uc0b0, \ub178\ub3d9 \uc2dc\uac04 \ub4f1\uc758 \ud615\ud0dc\ub85c \uacbd\uc81c \ubc0f \uc7ac\ubb34 \uc815\ubcf4\ub97c \uc218\uc9d1, \ucc98\ub9ac, \uac80\uc99d, \ubd84\uc11d \ubc0f \uc81c\uacf5\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ud604\uae08 \ud750\ub984, \uc790\uc0b0, \uc218\uc775, \ube44\uc6a9 \ubc0f \uc138\uae08 \uc758\ubb34\ub97c \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud558\ub294 \ud575\uc2ec\uc801\uc778 \ubc95\uc801 \uae30\ubc18\uc785\ub2c8\ub2e4. \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uc804\uccb4 \uc5c5\ubb34 \uacfc\uc815\uc774 \uc804\ubb38 \ubd80\uc11c\ub85c \uc774\uad00\ub418\uc5b4 \uc815\ud574\uc9c4 \uae30\uc900\uacfc \uae30\ud55c\uc5d0 \ub530\ub77c \uc218\ud589\ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubc95\ub960 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8 \ucc45\uc784\uae4c\uc9c0 \ub9e1\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_can_nhac_dich_vu_ke_toan_thue_tron_goi_trong_giai_doan_2026\"><\/span><b>2026\ub144\uc5d0 \uae30\uc5c5\ub4e4\uc774 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uace0\ub824\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 2027\ub144\uae4c\uc9c0\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc804\ubb38\uac00\ub4e4\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc2dc\uae30\ub85c \uc5ec\uaca8\uc9c0\ub294\ub370, \uc77c\ub828\uc758 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \ubb38\uc11c\ub4e4\uc774 \ub3d9\uc2dc\uc5d0 \ubc1c\ud6a8\ub418\uba74\uc11c \uae30\uc5c5\ub4e4\uc774 \ucc98\ub9ac\ud574\uc57c \ud560 \uaddc\uc815 \uc900\uc218 \uc5c5\ubb34\ub7c9\uc774 \ud06c\uac8c \uc99d\uac00\ud560 \uc608\uc815\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 99\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc804\uba74 \ub300\uccb4\ud558\uba70, \ud68c\uacc4 \uacc4\uc815 \uccb4\uacc4\uc640 \uc7ac\ubb34\uc81c\ud45c \ud45c\uc2dc \ubc29\uc2dd\uc744 \uc7ac\uad6c\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 90\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">\ubcf8 \uacf5\ubb38\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uba70, \uae30\uc874\uc758 \uacf5\ubb38 86\/2024\/TT-BTC\ub97c \ub300\uccb4\ud558\uc5ec \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\uc758 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacb0\uc758\uc548 198\/2025\/QH15<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc\uc758 \uc9d5\uc218 \ubc0f \ub0a9\ubd80\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc911\ub2e8\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 20\/2026\/ND-CP<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uaddc\uc815\uc740 \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud574 \ucd5c\ucd08 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uba74\uc81c\ud558\ub294 \uc815\ucc45\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 310\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c \uc815\ucc45\uc744 \uc870\uc815\ud558\uc5ec \uc704\ubc18 \uc0ac\ud56d\ub4e4\uc744 \ub2e8\uc77c \ucc98\ubc8c\ub85c \ud1b5\ud569\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc704\ubc18 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc744 \uac15\ud654\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 42\/2025\/TT-NHNN<\/b><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc7ac\ubb34\uc81c\ud45c \ub3c5\ub9bd\uac10\uc0ac \ubc0f \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c \ubcf4\uc99d \uc11c\ube44\uc2a4 \uad00\ub828 \uaddc\uc815(2027 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9)\uc740 \uae08\uc735\uae30\uad00 \ubd80\ubb38\ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uae30\uc900 \uc804\ubc18\uc5d0 \uac78\uccd0 \uac10\uc0ac \ubc0f \ub0b4\ubd80\ud1b5\uc81c \uc694\uac74\uc744 \uac15\ud654\ud558\ub294 \ucd94\uc138\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc774\ub7ec\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud558\uc9c0 \ubabb\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uccb4\ub0a9, \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \ubd88\uc778\uc815 \ub610\ub294 \uc0c8\ub85c\uc6b4 \uc138\uc728\uc5d0 \ub530\ub978 \ud589\uc815\uc801 \ubc8c\uae08 \ubd80\uacfc \ub4f1\uc758 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub300\ubd80\ubd84\uc758 \uae30\uc5c5\uc774 \uc9c1\uba74\ud558\ub294 \uc138\uae08 \ud658\uae09 \ubb38\uc81c\ub294 \ubd80\uc815\ud589\uc704\uc5d0\uc11c \ube44\ub86f\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ucd5c\uc2e0 \ubc95\uaddc\ub97c \uc81c\ub300\ub85c \uc774\ud574\ud558\uc9c0 \ubabb\ud588\uac70\ub098 \uc2dc\ud589\uc77c\uc744 \uc798\ubabb \uc801\uc6a9\ud55c \ub370\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ubc14\ub85c \uc774\ub7ec\ud55c \ud5c8\uc810\uc744 \uba54\uc6b0\uae30 \uc704\ud574 \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_dich_vu_ke_toan_thue_tron_goi_bao_gom_nhung_gi\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc5c5\ubb34 \ubc94\uc704\uc5d0\ub294 \ubb34\uc5c7\uc774 \ud3ec\ud568\ub429\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9512\" aria-describedby=\"caption-attachment-9512\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9512\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9512\" class=\"wp-caption-text\">\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc5c5\ubb34 \ubc94\uc704\uc5d0\ub294 \ubb34\uc5c7\uc774 \ud3ec\ud568\ub429\ub2c8\uae4c?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc744 \uc704\ud55c \ud45c\uc900 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \ubc0f \uc7a5\ubd80 \uad00\ub9ac<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub530\ub77c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\">\ud604\ud589 \uc138\ubb34\ud589\uc815\ubc95\uc5d0 \ub530\ub974\uba74 \ubd80\uac00\uac00\uce58\uc138, \uac1c\uc778\uc18c\ub4dd\uc138, \uadf8\ub9ac\uace0 \ubc95\uc778\uc18c\ub4dd\uc138 \uc7a0\uc815\ubd84\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uc1a1\uc7a5\uc744 \ub0b4\ubcf4\ub0b4\uace0, \uad00\ub9ac\ud558\uace0, \uc800\uc7a5\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\uc5d0 \uad00\ud55c \ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub0a9\uc138\uc790 \ub4f1\ub85d \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uace0 \ub0a9\uc138\uc790 \ub4f1\ub85d \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 90\/2026\/TT-BTC\uc5d0 \ub530\ub974\uba74, \uc774\ub294 \uc0ac\uc5c5\uccb4\uc758 \uc0ac\uc5c5 \ubd84\uc57c, \uc8fc\uc18c \ub610\ub294 \ubc95\uc815 \ub300\ub9ac\uc778\uc5d0 \ubcc0\uacbd\uc774 \uc788\uc744 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \uc7a5\ubd80\ub97c \uac80\ud1a0\ud558\uace0 \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc5ec\ub7ec \uae30\uac04\uc5d0 \uac78\uccd0 \uae30\ub85d\uc774 \ub204\uc801\ub418\uc5b4 \uc788\uace0 \ud68c\uacc4 \uc7a5\ubd80\uac00 \ud45c\uc900\ud654\ub418\uc9c0 \uc54a\uc740 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubca0\ud2b8\ub0a8 \uc138\uae08 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \uc704\ud55c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4.<\/b><span style=\"font-weight: 400;\"> \ubc95\uc801\uc73c\ub85c\ub294 \uae30\uc5c5\uc774 \ubc1b\uc744 \uc218 \uc788\ub294 \uc778\uc13c\ud2f0\ube0c \uc815\ucc45\uc744 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubc95\ub839 20\/2026\/ND-CP\uc5d0 \ub530\ub978 \ucd5c\ucd08 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc815\ucc45\uc774\ub098, \ud68c\ub78c 33\/2025\/TT-BKHCN\uc5d0 \ub530\ub978 \uc804\uc790 \uc7a5\ube44 \ubc0f \ubc18\ub3c4\uccb4 \ubd80\ud488 \uc0dd\uc0b0 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\uc81c \ud61c\ud0dd \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_ke_toan_thue_tron_goi_voi_cac_dich_vu_ke_toan_rieng_le\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uac1c\ubcc4 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \ucc28\uc774\uc810.<\/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 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0 \ub610\ub294 \uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0\uc640 \uac19\uc740 \uac1c\ubcc4 \uc11c\ube44\uc2a4\ub97c \ud63c\ub3d9\ud569\ub2c8\ub2e4. \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e8\uc77c \uc11c\ube44\uc2a4<\/b><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc774 \ud2b9\uc815 \uc5c5\ubb34 \ud558\ub098\ub9cc \ucc98\ub9ac\ud558\ub354\ub77c\ub3c4 (\uc608\ub97c \ub4e4\uc5b4, \ub9e4\ub2ec \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub9cc \ud558\ub294 \uacbd\uc6b0), \ub098\uba38\uc9c0 \uc5c5\ubb34\ub294 \uc5ec\uc804\ud788 \uc2a4\uc2a4\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/b><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \uc7a5\ubd80 \uc815\ub9ac, \uc2e0\uace0 \ubc0f \ubcf4\uace0\uc11c \uc791\uc131\ubd80\ud130 \uc138\ubb34 \uc704\ud5d8 \ucee8\uc124\ud305\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804\uccb4 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc8fc\uae30\ub97c \ud3ec\uad04\ud558\ub294 \uc774 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc5d0\uac8c \ud504\ub85c\uc138\uc2a4 \uc804\ubc18\uc5d0 \uac78\uce5c \ub2e8\uc77c \ucc45\uc784 \ucc3d\uad6c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_phu_hop_voi_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc801\ud569\ud55c \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4 \uc885\ub958\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ubaa8\ub4e0 \uae30\uc5c5\uc774 \ucc98\uc74c\ubd80\ud130 \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud544\uc694\ub85c \ud558\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, MAN(Master Accountant Network)\uc740 \ucee8\uc124\ud305 \uacfc\uc815\uc744 \ud1b5\ud574 \uc774\ub7ec\ud55c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud568\uc73c\ub85c\uc368 \uac00\uc7a5 \ud070 \uc774\uc810\uc744 \uc5bb\ub294 \uae30\uc5c5 \uc720\ud615\uc744 \ub2e4\uc12f \uac00\uc9c0\ub85c \ubd84\ub958\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;\">\uc0c8\ub85c \uc124\ub9bd\ub41c \ud68c\uc0ac\ub294 \uc544\uc9c1 \ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\ub97c \uac16\ucd94\uace0 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc6b4\uc601 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ud68c\uacc4 \ubd80\uc11c \uc804\uccb4\ub97c \uc6b4\uc601\ud558\ub294 \ub370 \ub4dc\ub294 \uace0\uc815 \ube44\uc6a9\uc744 \ud53c\ud558\uace0 \uc2f6\uc5b4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \ud68c\uc0ac\ub294 \uac70\ub798\ub7c9\uc740 \ube44\uad50\uc801 \uc801\uc9c0\ub9cc \ubcf5\uc7a1\ud55c \uc138\uae08 \uac70\ub798\ub97c \ub9ce\uc774 \ubc1c\uc0dd\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \ud68c\uc0ac\ub294 \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc9c0\ub9cc, \uc138\ubb34 \uc804\ub2f4 \uc778\ub825\uc774 \ubd80\uc871\ud558\uc5ec \uc138\uae08 \uc815\uc0b0 \ubc0f \uc704\ud5d8 \ud3c9\uac00\uc5d0 \uc678\ubd80 \uc9c0\uc6d0\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\uad6d\uacc4 \uae30\uc5c5, \uc5ec\ub7ec \ubd84\uc57c\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5, \ub610\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \ub3c5\ub9bd \uac10\uc0ac\ub97c \uc900\ube44\ud558\ub294 \uae30\uc5c5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phap_luat_ke_toan_%E2%80%93_thue_nam_2026_thay_doi_nhung_gi\"><\/span><b>2026\ub144\uc5d0\ub294 \ud68c\uacc4 \ubc0f \uc138\ubc95\uc5d0 \uc5b4\ub5a4 \ubcc0\ud654\uac00 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_che_do_ke_toan_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ud68c\uacc4 \uad00\ud589\uc758 \ubcc0\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\ud589\ud558\uace0 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc740 \uae30\uc874\uc758 200\/2014\/TT-BTC\ud638 \uacf5\ubb38\uc744 \uc644\uc804\ud788 \ub300\uccb4\ud569\ub2c8\ub2e4. \uc774 \uacf5\ubb38\uc740 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc7ac\uad6c\uc131\ud558\uace0, \ud68c\uacc4 \uc6d0\uce59, \uc2e4\uc81c \ud658\uc728 \uc0b0\uc815 \ubc29\ubc95 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \ubc29\ubc95\uc744 \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud68c\uacc4 \uae30\uac04 \uac04 \ub370\uc774\ud130 \uc870\uc815 \uc2dc \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c, \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ubc0f \ube44\uad50 \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_dang_ky_thue\"><\/span><b>\uc138\uae08 \ub4f1\ub85d \ubcc0\uacbd \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 90\/2026\/TT-BTC\ub294 \uc138\uae08 \ub4f1\ub85d\uc5d0 \uad00\ud55c \ud68c\ub78c 86\/2024\/TT-BTC\ub97c \ub300\uccb4\ud569\ub2c8\ub2e4. \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc740 \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc \ubc0f \uc628\ub77c\uc778 \uc8fc\ubb38 \ubc0f \uacb0\uc81c \uae30\ub2a5\uc744 \uac16\ucd98 \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc \uc18c\uc720\uc790\uc5d0\uac8c \ubcc4\ub3c4\uc758 \uc138\uae08 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ubd80\uc5ec\ud558\uace0, \ud0c0\uc778\uc744 \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc744 \ubd80\uc5ec\ud558\ub294 \uaddc\uc815\uc785\ub2c8\ub2e4. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 252\/2026\/ND-CP<\/a><\/span><\/strong>\uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\uc740 \uc774 \uc810\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_chinh_sach_thue_gia_tri_gia_tang_va_thue_thu_nhap_doanh_nghiep\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubcc0\uacbd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2024\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95(\ubc95\ub960 \uc81c48\/2024\/QH15\ud638)\uc740 \ubca0\ud2b8\ub0a8 \uc601\ud1a0 \ubc16\uc5d0\uc11c \uc0ac\uc6a9\ub418\ub294 \uc6b4\uc1a1 \ucc28\ub7c9 \uc784\ub300\uc640 \uac19\uc740 \uc77c\ubd80 \uc218\ucd9c \uc11c\ube44\uc2a4, \uadf8\ub9ac\uace0 \uad6d\uc81c \uc6b4\uc1a1\uc5d0 \uc9c1\uc811 \uad00\uc5ec\ud558\ub294 \ud56d\uacf5 \ubc0f \ud574\uc0c1 \uc11c\ube44\uc2a4 \ub4f1 0% \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \ub9ce\uc740 \uc0ac\uc5c5\uccb4\ub97c \ucd94\uac00\ud588\uc2b5\ub2c8\ub2e4. \uc218\ucd9c \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 \uc62c\ubc14\ub978 \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc138\ubb34 \uae30\ub85d\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\uc640 \uad00\ub828\ud558\uc5ec, \ud1b5\ud569 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95(113\/VBHN-VPQH 2026)\uc740 \uacfc\uc138 \uc18c\ub4dd \uc0b0\uc815 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ud56d\ubaa9\uc744 \uacc4\uc18d \uba85\uc2dc\ud558\uace0 \uc788\uc73c\uba70, \uae30\uc5c5 \ud569\ubcd1, \ud1b5\ud569, \ubd84\ud560, \ubd84\ub9ac \ub610\ub294 \uc0ac\uc5c5 \uc720\ud615 \ubcc0\uacbd \uc2dc \uc2b9\uacc4\ub418\ub294 \uc138\uae08 \uc758\ubb34\uc5d0 \ub300\ud55c \ucc45\uc784 \uc18c\uc7ac\ub97c \uba85\ud655\ud788 \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \uc2dc\ud589\ub839 20\/2026\/ND-CP\ub294 \uc2e0\uaddc \uc0ac\uc5c5\uc790\uc758 \ucd5c\ucd08 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc815\ucc45\uc744 \ubcf4\uc644\ud558\ub294 \ub0b4\uc6a9\uc744 \ub2f4\uace0 \uc788\uc73c\uba70, \uc2e0\uaddc \uc0ac\uc5c5\uc790\ub294 \uc774\ub7ec\ud55c \uc9c0\uc6d0 \uc815\ucc45\uc758 \uc801\uc6a9 \uc870\uac74\uc744 \uc219\uc9c0\ud558\uc5ec \ud61c\ud0dd\uc744 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN(Master Accountant Network)\uc758 \uc194\ub8e8\uc158<\/b><span style=\"font-weight: 400;\">\uc815\ucc45\uc774 \ub04a\uc784\uc5c6\uc774 \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \uacb0\ud569\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uac00\uae4c\uc6b4 \ubbf8\ub798\uc5d0 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c8 \ub0b4\ubd80 \ud1b5\uc81c \uc694\uac74\uc5d0 \ub300\ube44\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_dich_vu_ke_toan_thue_tron_goi_doi_voi_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc744 \uc704\ud55c \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9513\" aria-describedby=\"caption-attachment-9513\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9513\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep.jpg\" alt=\"L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9513\" class=\"wp-caption-text\">\uae30\uc5c5\uc744 \uc704\ud55c \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc774\uc810<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_chi_phi_van_hanh_so_voi_bo_phan_ke_toan_noi_bo\"><\/span><b>\uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \uac83\uc5d0 \ube44\ud574 \uc6b4\uc601 \ube44\uc6a9\uc774 \uc808\uac10\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc124\ub9bd\ud560 \uacbd\uc6b0, \uae09\uc5ec, \uc0ac\ud68c \ubcf4\ud5d8\ub8cc, \ubc95\ub960 \uc5c5\ub370\uc774\ud2b8 \uad50\uc721\ube44, \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ube44\uc6a9, \uc5c5\ubb34 \uc7a5\ube44 \uad6c\uc785\ube44 \ub4f1 \uc5ec\ub7ec \ube44\uc6a9\uc744 \ub3d9\uc2dc\uc5d0 \ubd80\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc18\uba74, \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc815 \ud328\ud0a4\uc9c0 \ud615\ud0dc\ub85c \uc81c\uacf5\ub418\uac70\ub098 \uac70\ub798\ub7c9\uc5d0 \ub530\ub77c \uac00\uaca9\uc774 \ucc45\uc815\ub418\ubbc0\ub85c, \ud2b9\ud788 \uc2e0\uc0dd \uae30\uc5c5\uc774\ub098 \uc911\uc18c\uae30\uc5c5\uc774 \uc608\uc0b0 \uacc4\ud68d\uc744 \ub354\uc6b1 \ud6a8\uc728\uc801\uc73c\ub85c \uc218\ub9bd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uc808\uac10\uc774 \ud544\uc694\ud55c \uc2a4\ud0c0\ud2b8\uc5c5\uc774\ub098 \uc2e0\uc0dd \uae30\uc5c5\uc774\ub77c\uba74 \uc774 \ud328\ud0a4\uc9c0\ub97c \uace0\ub824\ud574 \ubcfc \ub9cc\ud569\ub2c8\ub2e4.<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-gia-re\/\">\ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc758 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">MAN\uc740 \uc2a4\ud0c0\ud2b8\uc5c5\uacfc \uc2e0\uc0dd \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\uace0 \ub3d9\ubc18\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \uc774 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc124\uacc4\ud588\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc800\ub834\ud55c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub77c\uace0 \ud574\uc11c \uc5c5\ubb34 \ubc94\uc704\uac00 \ucd95\uc18c\ub418\uac70\ub098 \ucee8\uc124\ud305 \ud488\uc9c8\uc774 \uc800\ud558\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc740 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc5c5\ubb34\ub97c \ud3ec\ud568\ud558\uace0 \uad00\ub828 \ubc95\ub960\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc744 \ub54c \ube44\ub85c\uc18c \uc9c4\uc815\ud55c \uac00\uce58\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uc774\ub294 \uc55e\uc11c \ubd84\uc11d\ud55c \ubc14\uc640 \uac19\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_phap_ly_va_sai_sot_khi_quyet_toan_thue\"><\/span><b>\uc138\uae08 \uc815\uc0b0 \uc2dc \ubc95\uc801 \uc704\ud5d8\uacfc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0\uc11c 2027\ub144 \uc0ac\uc774\uc5d0 \ub300\uaddc\ubaa8 \ubc95\ub960 \uac1c\uc815\uc774 \uc608\uc0c1\ub418\ub294 \uac00\uc6b4\ub370, \uc2dc\uc758\uc801\uc808\ud55c \uc5c5\ub370\uc774\ud2b8\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc95\ub839 310\/2025\/ND-CP\uc5d0 \ub530\ub978 \ubc8c\uae08 \ubd80\uacfc \ub610\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ube44\uc6a9 \uacf5\uc81c \ubd88\ud5c8 \ub4f1\uc758 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4\ub294 \uc815\uae30\uc801\uc778 \ub370\uc774\ud130 \uac80\ud1a0 \ubc0f \ub300\uc870 \uc791\uc5c5\uc744 \ud1b5\ud574 \uae30\uc5c5\uc774 \uc138\uae08 \uccb4\ub0a9\uc774\ub098 \ubc8c\uae08\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_hanh_cung_doi_ngu_am_hieu_thuc_te_quan_tri_rui_ro_thue\"><\/span><b>\uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubd84\uc57c\uc758 \uc2e4\ubb34 \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud300\uacfc \ud568\uaed8 \uc77c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc885\uc885 \uacfc\uc18c\ud3c9\uac00\ub418\ub294 \uc774\uc810\uc774\uc9c0\ub9cc, \uc7a5\uae30\uc801\uc73c\ub85c \ub9e4\uc6b0 \uac00\uce58 \uc788\ub294 \uac83\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00 \ud300\uc740 \uae30\uc5c5\uc774 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ub2e4\uc591\ud55c \uc815\ucc45 \uc2dc\uae30\uc5d0 \uac78\uccd0 \uc218\ubc31 \uac74\uc758 \uc138\ubb34 \uac10\uc0ac \uc0ac\ub840\ub97c \ucc98\ub9ac\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \ub610\ub294 \uc870\uc0ac \uc774\uc804\uc5d0 \uc7a0\uc7ac\uc801\uc778 \uc138\uae08 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_san_sang_cho_cac_yeu_cau_kiem_toan_trong_tuong_lai\"><\/span><b>\ud5a5\ud6c4 \uac10\uc0ac \uc694\uad6c\uc0ac\ud56d\uc5d0 \ub300\ube44\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uac15\ud654 \ucd94\uc138\uc5d0 \uc9c1\uba74\ud558\uc5ec \uae30\uc5c5\ub4e4\uc740 <\/span> <span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc77c\ucc0d\ubd80\ud130 \ud65c\uc6a9\ud558\ub294 \uae30\uc5c5\uc740 \uc608\uc0c1\uce58 \ubabb\ud55c \uac10\uc0ac\uac00 \ubc1c\uc0dd\ud588\uc744 \ub54c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uae09\ud558\uac8c \uc815\ub9ac\ud574\uc57c \ud558\ub294 \ub300\uc2e0, \uc9c0\uc18d\uc801\uc73c\ub85c \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uae30\ub85d \ubc0f \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_cho_thay_doanh_nghiep_giam_rui_ro_thue_nho_dich_vu_ke_toan_thue_tron_goi_tu_MAN\"><\/span><b>\ubcf8 \uc0ac\ub840 \uc5f0\uad6c\ub294 \uae30\uc5c5\ub4e4\uc774 MAN\uc758 \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc5ec \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \ub354\uc6b1 \uc798 \ubcf4\uc5ec\ub4dc\ub9ac\uae30 \uc704\ud574, MAN(Master Accountant Network) \ud300\uc774 \uc811\uc218\ud558\uace0 \ucc98\ub9ac\ud588\ub358 \ub300\ud45c\uc801\uc778 \uc0ac\ub840\ub97c \uc18c\uac1c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0ac\ub840: <\/b><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\uc5d0 1~2\uba85\uc758 \uc9c1\uc6d0\ub9cc\uc774 \uc5ec\ub7ec \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\uace0 \uc788\ub294 \uc911\uc18c \uaddc\ubaa8\uc758 \uc81c\uc870 \ubc0f \ubb34\uc5ed \ud68c\uc0ac\uac00 \ub450 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac04\uc758 \uc804\ud658 \ud6c4 \ub2e4\uc74c\uacfc \uac19\uc740 \ubb38\uc81c\uc5d0 \uc9c1\uba74\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uc544\uc9c1 \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 \uc77c\ubd80 \uac70\ub798\uc5d0 \ub300\ud574 \ud68c\ub78c 200\/2014\/TT-BTC\uc5d0 \ub530\ub978 \uae30\uc874 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\uace0 \uc788\uc5b4 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc0c8\ub85c\uc6b4 \ud45c\uc2dc \uae30\uc900 \uac04\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc758 \ubd88\uc77c\uce58.<\/b><span style=\"font-weight: 400;\"> \ud2b9\uc815 \ud310\ub9e4 \uac70\ub798\uc758 \uacbd\uc6b0, \ub0b4\ubd80 \uc808\ucc28\uac00 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uac80\ud1a0\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc5d0, \uc774\ub294 \ubc95\ub839 310\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc704\ubc18 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ub370 \uc788\uc5b4 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uae30\uc900\uc774 \uc801\uc6a9\ub418\ub294 \ud589\uc704 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc81c \ub300\uc0c1 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ube44\uc6a9\uc744 \ub204\ub77d\ud558\ub294 \uac83.<\/b><span style=\"font-weight: 400;\"> \uc720\ud6a8\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \ubd80\uc871\ud558\uc5ec \ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \uc18c\ub4dd\uc744 \uc0b0\uc815\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uc774\ub97c \uc801\ubc1c\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74, \uae30\uc5c5\uc740 \uc815\uae30\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc138\uae08 \ubd80\ucc44\uac00 \uc7ac\uc0b0\uc815\ub418\uace0, \uccb4\ub0a9 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uba70, \ud589\uc815\uc801 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uad6c\ud604\ub41c MAN \uc194\ub8e8\uc158\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ucc98\ub9ac\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uadfc 2\uac1c \ud68c\uacc4 \uae30\uac04\uc758 \ubaa8\ub4e0 \ud68c\uacc4 \uae30\ub85d\uc744 \ucca0\uc800\ud788 \uac80\ud1a0\ud558\uace0 \ube44\uad50\ud558\uc5ec \ubd88\uc77c\uce58 \uc0ac\ud56d\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc815\ub9ac\ud558\uace0 \ud68c\uacc4 \uc218\uce58\ub97c \uc870\uc815\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uace0 \ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \ud45c\uc900\ud654\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc99d\ube59 \uc11c\ub958\uac00 \ubd80\uc871\ud55c \uacbd\ube44\uc5d0 \ub300\ud55c \uc99d\ube59 \uc790\ub8cc\ub97c \ubcf4\uc644\ud558\uace0 \uc644\uc131\ud558\uba70, \ud5a5\ud6c4 \uae30\uac04\uc744 \uc704\ud55c \ubb38\uc11c \ubcf4\uad00 \uc808\ucc28\uc5d0 \ub300\ud574 \uc870\uc5b8\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \ud5a5\ud6c4 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548 \uc720\uc0ac\ud55c \uc2e4\uc218\ub97c \ubc18\ubcf5\ud558\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uacb0\uacfc:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\ubb34\uc870\uc0ac \uc804\uc5d0 \uc0ac\uc804\uc5d0 \uc218\uce58\ub97c \uc870\uc815\ud558\uc5ec \uacfc\ub2e4 \uccad\uad6c \ubc0f \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ubc95\ub839 310\/2025\/ND-CP \ucc38\uc870).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc644\ubcbd\ud558\uac8c \ud45c\uc900\ud654\ub418\uc5b4 \ud5a5\ud6c4 \ub300\uc870 \ubc0f \uac10\uc0ac \uc694\uac74\uc744 \ucda9\uc871\ud560 \uc900\ube44\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc774\uc804\uc5d0 \uac04\uacfc\ud588\ub358 \ube44\uc6a9\uc5d0 \ub300\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \ubcf4\uc644\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \ubc1b\uc74c\uc73c\ub85c\uc368 \ud569\ubc95\uc801\uc778 \uc138\uae08 \uc9c0\ucd9c\uc758 \uc77c\ubd80\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uba74\ud558\ub294 \ub300\ubd80\ubd84\uc758 \uc138\uae08 \uc704\ud5d8\uc740 \uace0\uc758\uc801\uc778 \ubc95\uaddc \uc704\ubc18\uc5d0\uc11c \ube44\ub86f\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uadf8\uc5d0 \ub530\ub77c \uc6b4\uc601\ud558\ub294 \ub370 \uc788\uc5b4 \ubc1c\uc0dd\ud558\ub294 \uaca9\ucc28\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ud558\ub294 \ud575\uc2ec \uac00\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_tron_goi_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \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<figure id=\"attachment_9514\" aria-describedby=\"caption-attachment-9514\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9514\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9514\" class=\"wp-caption-text\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud55c\ub2e4\uace0 \uad11\uace0\ud558\ub294 \ubaa8\ub4e0 \ud68c\uc0ac\uac00 \uc57d\uc18d\uc744 \uc774\ud589\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc9c8\uc801\uc778 \uc5ed\ub7c9\uc774 \ubd80\uc871\ud55c \ud68c\uc0ac\uc640 \ud611\ub825\ud560 \ub54c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ud53c\ud558\ub824\uba74, \uae30\uc5c5\uc740 \uadf8\ub7ec\ud55c \ud68c\uc0ac\ub97c \uc2dd\ubcc4\ud558\uae30 \uc704\ud55c \ucd94\uac00\uc801\uc778 \uae30\uc900\uc744 \ucc38\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-dich-vu-ke-toan-thue-uy-tin\/\"> \ud3c9\ud310\uc774 \uc88b\uc740 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \ub2e4\uc74c \ud575\uc2ec \uae30\uc900\uc744 \uace0\ub824\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc720\ud6a8\ud55c \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d \ub610\ub294 \uc138\ubb34\uc0ac \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \ubc0f \uc138\ubc95\uc5d0 \ub530\ub77c \uad00\ud560 \ub2f9\uad6d\uc774 \ubc1c\ud589\ud55c \uc11c\ub958\uc785\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uaddc\uc815\uc758 \uc774\ub860\uc801 \uce21\uba74\uc744 \uc774\ud574\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud558\ub294\uc9c0 \ucca0\uc800\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae08\uc735 \uc815\ubcf4 \ubcf4\ud638\uc5d0 \ub300\ud55c \uc57d\uc18d<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc5c5\uacfc \uad00\ub828\ub41c \uc0ac\ud56d\uc774\uba70, \uacc4\uc57d\uc11c\uc5d0 \uba85\ud655\ud55c \uae30\ubc00 \uc720\uc9c0 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud22c\uba85\ud55c \uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4\uc640 \uc815\uae30\uc801\uc778 \ubcf4\uace0.<\/b><span style=\"font-weight: 400;\"> \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ud68c\uacc4 \uae30\ub85d\uacfc \uc138\uae08 \uc758\ubb34\ub97c \ub9e4\uc6d4 \ubc0f \ubd84\uae30\ubcc4\ub85c \ucd94\uc801\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c8\ub85c\uc6b4 \ubc95\ub960 \ubb38\uc11c\uc5d0 \ub300\ud55c \uc9c0\uc2dd\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \uc218 \uc788\ub294 \ub2a5\ub825.<\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubcc0\ud654\uc5d0 \ub300\ud574 \uc0ac\uc804\uc5d0 \uc54c\ub9ac\uc2ed\uc2dc\uc624.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac10\uc0ac\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc5ed\ub7c9\uc744 \uac16\ucd94\uace0 \uc788\uac70\ub098 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uacfc \uc81c\ud734 \uad00\uacc4\ub97c \ub9fa\uace0 \uc788\ub294 \uacbd\uc6b0.<\/b><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \uc694\uad6c\ub418\ub294 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud574.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>MAN \uc804\ubb38\uac00\ub4e4\uc758 \uc870\uc5b8:<\/b><span style=\"font-weight: 400;\"> \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc9c8\ubb38\uc744 \uc2a4\uc2a4\ub85c\uc5d0\uac8c \ub358\uc838\ubd10\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;\">\ud574\ub2f9 \ud68c\uc0ac\ub294 \uc720\ud6a8\ud55c \ud68c\uacc4\/\uc138\ubb34 \ub300\ub9ac\uc778 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc758 \uc5c5\ubb34 \ubc94\uc704\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc5c5\ubb34\ub4e4\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc624\ub958 \ucc98\ub9ac\uc640 \uad00\ub828\ub41c \uaddc\uc815\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b0\ub9ac\ub294 \uc5bc\ub9c8\ub098 \uc790\uc8fc \uc0ac\uc5c5 \ubd80\ubb38\uacfc \ub370\uc774\ud130\ub97c \ubcf4\uace0\ud558\uace0 \ub300\uc870\ud574\uc57c \ud560\uae4c\uc694?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud68c\uc0ac\ub294 \uacc4\uc57d \uae30\uac04 \ub3d9\uc548 \uc0c8\ub85c\uc6b4 \ubc95\uaddc\uc640 \uad00\ub828\ud558\uc5ec \uc790\uc0ac \uad00\ud589\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \uac83\uc744 \uc57d\uc18d\ud569\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubd80\uc11c\uc5d0\uc11c \uc774\uc804 \uae30\uac04\uc758 \ubbf8\ucc98\ub9ac \ud30c\uc77c\uc774 \uc788\ub294 \uacbd\uc6b0 \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc791\uc5c5\uc744 \uc9c0\uc6d0\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_voi_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>MAN(Master Accountant Network)\uc740 \uae30\uc5c5\uacfc \ud611\ub825\ud558\uc5ec \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0\uc11c 2027\ub144 \uc0ac\uc774 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uaddc\uc815\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc608\uc0c1\ub418\ub294 \ub9cc\ud07c, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud575\uc2ec \uc0ac\uc5c5\uc5d0 \uc9d1\uc911\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network)\uc740 \uae30\uc5c5\uc758 \ubaa8\ub4e0 \uc7ac\ubb34 \ubc0f \uc138\ubb34 \uad00\ub9ac \uc694\uad6c\ub97c \ucda9\uc871\ud558\ub294 \ud3ec\uad04\uc801\uc778 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/b><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub978 \ud68c\uacc4, \uc7a5\ubd80 \uc815\ub9ac \ubc0f \ubcf4\uace0\uc11c \uc791\uc131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\ubb34 \ud68c\uacc4<\/b><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \uc885\ub958\uc758 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \ucee8\uc124\ud305<\/b><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28 \uc218\ub9bd \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ud45c\uc900\ud654 \uc9c0\uc6d0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/b><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc758 \ud544\uc694\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc5f0\uacb0 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \uc7a5\ubd80\ub97c \uc815\ub9ac\ud558\uc138\uc694.<\/b><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \ub610\ub294 \uc870\uc0ac \uc804\uc5d0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc774\uc804 \uae30\uac04\uc758 \ubbf8\ube44 \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc5c4\uaca9\ud55c \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uae30\uc5c5\uc744 \uc704\ud55c \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c 6\uac00\uc9c0 \uae30\ubcf8 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc694\uccad\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uace0\uac1d\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \ub300\ud55c \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\uc874 \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \uc624\ub958\uac00 \uc788\ub294\uc9c0 \ud655\uc778\ud558\ub824\uba74 \uc774\uc804 \uc5f0\ub3c4\uc758 \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacc4\uc57d \uccb4\uacb0:<\/b><span style=\"font-weight: 400;\"> \ucc45\uc784, \uad8c\ud55c \ubc0f \uc218\uc218\ub8cc\ub97c \uba85\ud655\ud558\uac8c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e4\uc74c \uc791\uc5c5\uc744 \uc218\ud589\ud558\uc2ed\uc2dc\uc624:<\/b><span style=\"font-weight: 400;\"> \uccad\uad6c\uc11c\ub97c \uc811\uc218\ud558\uace0 \ucc98\ub9ac\ud558\uba70 \uc815\uae30 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uace0\uac1d \uc2e0\uace0 \uc81c\ucd9c:<\/b><span style=\"font-weight: 400;\"> \ub370\uc774\ud130\ub97c \uc124\uba85\ud558\uace0 \ubbf8\ud574\uacb0 \ubb38\uc81c\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf4\uad00 \ubc0f \ubc30\uc1a1:<\/b><span style=\"font-weight: 400;\"> \uc5f0\ub9d0 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ucd9c\ub825\ud558\uace0 \ubcf4\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc77c\uae4c\uc694? \uac01 \ub2e8\uacc4\ub9c8\ub2e4 \uc591\uce21\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uc740 \ud68c\uacc4 \uae30\ub85d\uc774 \uc0ac\uc5c5 \ud604\uc2e4\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \uc138\ubb34 \uac10\uc0ac\ub97c \ud1b5\uacfc\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi\"><\/span><b>\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \ubb34\uc5ed \uae30\uc5c5\uc758 \uc6b4\uc601 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uad6d\ub0b4 \uac70\ub798\uc758 \ud2b9\uc131\uc774\ub098 \ud1b5\uad00 \uc808\ucc28 \ubc0f \uc2e0\uace0 \ubc1c\uc0dd \uc5ec\ubd80\uc5d0 \ub530\ub77c \uc720\uc5f0\ud55c \uc218\uc218\ub8cc \uccb4\uacc4\ub97c \uc124\uacc4\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;\">\ubb34\uc5ed \ubd80\ubb38 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud574\ub2f9 \ubd84\uae30 \ub3d9\uc548 \ubc1c\ud589\ub41c \uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0\uc11c \uc591\uc2dd \uc81c\uacf5 (\ubd84\uae30\ubcc4 VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0\uc11c \uc5c6\uc74c (VND\/\ubd84\uae30)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uccad\uad6c\uc11c\uac00 \ubc1c\ud589\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.900.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.200.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.100.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">46\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.400.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.900.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">76\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.600.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">91 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.400.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">121 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.600.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">151 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">181\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.700.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">181\ubc88\ubd80\ud130<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">\ubcc4\ub3c4 \uacac\uc801\uc744 \uc694\uccad\ud558\uc138\uc694.<\/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.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\uc815 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0 \ubc0f \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\ub294 \ub2e4\uc74c\uc744 \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-ke-toan-thue\/\"> \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network) \uc81c\uacf5.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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;\">\uc804\ubb38\uc131, \uc2e4\ubb34 \uacbd\ud5d8, \uadf8\ub9ac\uace0 \ubc95\uaddc\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc744 \uac16\ucd98 \uc801\ud569\ud55c \uacf5\uae09\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \uc774 \uc194\ub8e8\uc158\uc758 \ud6a8\uacfc\ub97c \uc88c\uc6b0\ud558\ub294 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. 30\ub144 \uc774\uc0c1\uc758 \uac10\uc0ac, \ud68c\uacc4 \ubc0f \uc138\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network)\uc740 \uc774\ub7ec\ud55c \uc5ec\uc815\uc5d0\uc11c \uae30\uc5c5\uacfc \ud568\uaed8\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub9de\ucdb0 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0 \uc911\uc778 \uacbd\uc6b0, \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucc38\uace0\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN(Master Accountant Network)\uc5d0 \uc989\uc2dc \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624.<\/a><\/span><\/strong><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_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \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_moi_thanh_lap_co_bat_buoc_su_dung_dich_vu_ke_toan_thue_tron_goi_khong\"><\/span><b>\uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc0c1 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uba70, \uae30\uc5c5\uc740 \ud68c\uacc4\ubc95\uc758 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uc790\uccb4\uc801\uc73c\ub85c \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc804\ubb38 \ud68c\uacc4 \ubd80\uc11c\ub97c \uad6c\ucd95\ud560 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uc2e0\uc0dd \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \ucd08\uae30\ubd80\ud130 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_thue_tron_goi_duoc_tinh_nhu_the_nao\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uac70\ub798 \uaddc\ubaa8, \uccad\uad6c\uc11c \uc218, \uc0ac\uc5c5 \uc720\ud615 \ubc0f \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc5d0 \ud3ec\ud568\ub41c \uc791\uc5c5 \ubc94\uc704\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_co_bao_gom_xu_ly_hoa_don_dien_tu_khong\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \ud328\ud0a4\uc9c0\uc5d0 \uc804\uc790 \uc1a1\uc7a5 \ucc98\ub9ac \uae30\ub2a5\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ub300\ubd80\ubd84\uc758 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589, \uad00\ub9ac \ubc0f \uc800\uc7a5\ud558\ub294 \uae30\ub2a5\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_neu_don_vi_dich_vu_lam_sai_sot_thue_thuoc_ve_ai\"><\/span><b>\uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc138\uae08 \uad00\ub828 \uc624\ub958\ub97c \ubc94\ud588\uc744 \uacbd\uc6b0 \ubc95\uc801\uc73c\ub85c \ub204\uac00 \ucc45\uc784\uc744 \uc838\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6d0\uce59\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc758\ubb34\ub97c \ubd80\ub2f4\ud558\ub294 \uc8fc\uccb4\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud3ec\uad04\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \ubcf4\uc0c1 \ucc45\uc784 \ubc0f \uc624\ub958 \ud574\uacb0 \uc9c0\uc6d0\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_co_ho_tro_don_dep_so_sach_ke_toan_ton_dong_khong\"><\/span><b>\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \ubbf8\ucc98\ub9ac\ub41c \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac \uc9c0\uc6d0\uc774 \ud3ec\ud568\ub429\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. MAN(Master Accountant Network)\uc744 \ube44\ub86f\ud55c \ub9ce\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub4e4\uc774 \uacfc\uac70 \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \uc815\ub9ac\ud558\ub294 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 \uac10\uc0ac\uc5d0 \ub300\ube44\ud574 \ub370\uc774\ud130\ub97c \ud45c\uc900\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.\u00a0\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn khi h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1ed3ng lo\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c trong giai \u0111o\u1ea1n 2026 &#8211; 2027, t\u1eeb Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9511,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9510","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\/9510","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=9510"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9510\/revisions"}],"predecessor-version":[{"id":9515,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9510\/revisions\/9515"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9511"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}