{"id":9708,"date":"2026-09-04T11:12:38","date_gmt":"2026-09-04T04:12:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9708"},"modified":"2026-09-04T11:12:38","modified_gmt":"2026-09-04T04:12:38","slug":"dich-vu-ke-toan-tron-goi-uy-tin","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/","title":{"rendered":"\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4: \uc704\ud5d8\uc744 \ud53c\ud558\uace0 \uc548\uc2ec\ud558\uace0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uc138\uc694."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ud3c9\ud310\uc740 \uc810\uc810 \ub354 \ub9ce\uc740 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\uc2dc\uc2a4\ud15c\uc740 \uae30\uc5c5\uc5d0 \ubc8c\uae08, \uc138\uae08 \uccb4\ub0a9, \ubc95\uc801 \uc704\ud5d8 \ub4f1 \ub9c9\ub300\ud55c \uc190\uc2e4\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uc0ac\ub0b4 \ud68c\uacc4 \uad00\ub9ac\uc640 \ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \ubc95\uc778 \uace0\uc6a9\uc744 \uc9c1\uc811 \ube44\uad50\ud558\uc5ec, \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \uc9c1\uad00\uc5d0 \uc758\uc874\ud558\uae30\ubcf4\ub2e4\ub294 \ub370\uc774\ud130\uc5d0 \uae30\ubc18\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Dich_vu_ke_toan_tron_goi_uy_tin_la_gi_va_gom_nhung_cong_viec_nao\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub294 \uc5b4\ub5a4 \uc694\uc18c\ub85c \uad6c\uc131\ub418\uba70, \ubb34\uc5c7\uc744 \ud3ec\ud568\ud574\uc57c \ud560\uae4c\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-tron-goi-uy-tin\/#Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\uc758 \ucc38\uace0 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href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Khi_nao_dich_vu_ke_toan_tron_goi_uy_tin_la_lua_chon_toi_uu\" >\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ucd5c\uc120\uc758 \uc120\ud0dd\uc778 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/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-tron-goi-uy-tin\/#Can_cu_phap_ly_cua_viec_su_dung_dich_vu_ke_toan_tron_goi_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/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-tron-goi-uy-tin\/#Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Luat_Ke_toan\" >\ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ud68c\uacc4\uc11c\ube44\uc2a4\uc0ac\uc5c5 \uc218\ud589 \uc870\uac74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Trach_nhiem_ghi_nhan_thong_tin_don_vi_dich_vu_ke_toan_tren_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uae30\ub85d\ud560 \ucc45\uc784.<\/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-tron-goi-uy-tin\/#Nghia_vu_tuan_thu_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\" >\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uc804\uc790 \ubb38\uc11c\ud654 \uc758\ubb34\ub97c \uc900\uc218\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Che_tai_xu_phat_khi_vi_pham_quy_dinh_ke_toan\" >\ud68c\uacc4 \uaddc\uc815 \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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#5_tieu_chi_nhan_dien_mot_don_vi_dich_vu_ke_toan_tron_goi_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uc2dd\ubcc4\ud558\ub294 5\uac00\uc9c0 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Quy_trinh_trien_khai_dich_vu_ke_toan_tron_goi_uy_tin_tai_doanh_nghiep\" >\uae30\uc5c5\uc5d0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ub3c4\uc785\ud558\ub294 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href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tron_goi_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Doanh_nghiep_moi_thanh_lap_co_nen_dung_dich_vu_ke_toan_tron_goi_ngay_tu_dau_khong\" >\uc2e0\uc0dd \uae30\uc5c5\uc740 \ucc98\uc74c\ubd80\ud130 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Ai_chiu_trach_nhiem_phap_ly_khi_bao_cao_tai_chinh_co_sai_sot_do_don_vi_dich_vu_ke_toan_gay_ra\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uacfc\uc2e4\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud588\uc744 \uacbd\uc6b0, \ubc95\uc801 \ucc45\uc784\uc740 \ub204\uad6c\uc5d0\uac8c \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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Hop_dong_dich_vu_ke_toan_tron_goi_can_co_nhung_dieu_khoan_nao_de_tranh_rui_ro\" >\uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc5b4\ub5a4 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud560\uae4c\uc694?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Doanh_nghiep_dang_gap_vuong_mac_ve_vi_pham_ke_toan_co_nen_chuyen_sang_dich_vu_tron_goi_khong\" >\ud68c\uacc4 \ubd80\uc815\uc5d0 \uc9c1\uba74\ud55c \uae30\uc5c5\uc740 \uc885\ud569 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub85c \uc804\ud658\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi-uy-tin\/#Lam_sao_kiem_tra_mot_don_vi_dich_vu_ke_toan_co_du_dieu_kien_hanh_nghe\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc2e4\ubb34 \uc790\uaca9\uc744 \uac16\ucd94\uc5c8\ub294\uc9c0 \uc5b4\ub5bb\uac8c \ud655\uc778\ud560 \uc218 \uc788\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_uy_tin_la_gi_va_gom_nhung_cong_viec_nao\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub294 \uc5b4\ub5a4 \uc694\uc18c\ub85c \uad6c\uc131\ub418\uba70, \ubb34\uc5c7\uc744 \ud3ec\ud568\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9710\" aria-describedby=\"caption-attachment-9710\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9710\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn l\u00e0 g\u00ec v\u00e0 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-tron-goi-uy-tin-la-gi-va-gom-nhung-cong-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9710\" class=\"wp-caption-text\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc774\uba70, \uc5b4\ub5a4 \ub0b4\uc6a9\uc744 \ud3ec\ud568\ud569\ub2c8\uae4c?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub780 \uae30\uc5c5\uc774 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \ub300\uc2e0, \ud68c\uacc4\ubc95\uc5d0 \ub530\ub77c \uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uc5ec \ubb38\uc11c \uc791\uc131, \uac70\ub798 \uae30\ub85d, \uc138\uae08 \uc2e0\uace0, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \ubc1c\ud45c \ub4f1 \ud68c\uacc4 \uc5c5\ubb34\uc758 \uc804\ubd80 \ub610\ub294 \ub300\ubd80\ubd84\uc744 \uc218\ud589\ud558\ub294 \uc0ac\uc5c5 \ud615\ud0dc\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc758 \ud45c\uc900 \uc5c5\ubb34 \ubc94\uc704\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \uc815\ube44\ud55c\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\ub41c \uc591\uc2dd \ubaa9\ub85d\uc5d0 \ub530\ub77c \uc785\ucd9c\uae08 \ud68c\uacc4 \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138, \ubc95\uc778 \uc18c\ub4dd\uc138, \uac1c\uc778 \uc18c\ub4dd\uc138, \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138 \ub4f1 \uac01\uc885 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc694\uad6c\ud560 \uacbd\uc6b0 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \uc911\uac04 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc5d0 \ub300\ud55c \ucc98\ub9ac \ubc29\uc548\uc744 \uc870\uc5b8\ud558\uace0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uae30 \uc804\uc5d0 \uc704\ud5d8\uc744 \uacbd\uace0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2f4\ub2f9\uc790\ub294 \ud544\uc694\uc5d0 \ub530\ub77c \uc138\ubb34 \ub2f9\uad6d\uacfc \ud611\ub825\ud558\uc5ec \uc124\uba85\uc744 \uc81c\uacf5\ud558\uace0, \uc870\uc0ac \ub610\ub294 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c \uc0ac\ud56d\uc744 \uc720\uc758\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4: T<\/b><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC \uc81c16\uc870 4\ud56d\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc81c\uc2dc \ub610\ub294 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \uc5ed\ud560\uc744 \uc218\ud589\ud558\ub294 \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c\uc758 \uc791\uc131\uc790 \ubc0f \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ud56d\ubaa9\uc5d0\ub294 \ud574\ub2f9 \ud68c\uacc4\uc0ac\uc758 \uc804\ubb38 \ud68c\uacc4\uc0ac \uba74\ud5c8 \ubc88\ud638\uc640 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uba85\uce6d\uc744 \uba85\ud655\ud788 \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc774 \ubc95\uc801\uc73c\ub85c \uc778\uc815\ub41c \uad00\ud589\uc774\uba70, &quot;\uc784\uc2dc\ubc29\ud3b8&quot;\uc774\ub098 \ubd88\ubc95\uc801\uc778 \ud574\uacb0\ucc45\uc774 \uc544\ub2d8\uc744 \ud655\uc778\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\uc758 \ucc38\uace0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc2e4\uc81c \uc6b4\uc601 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc801\uc808\ud55c \uc218\uc218\ub8cc \uccb4\uacc4\ub97c \uc27d\uac8c \uacb0\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ub3c4\uad6c\ub97c \uac1c\ubc1c\ud588\uc2b5\ub2c8\ub2e4... <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/span><\/a><span style=\"font-weight: 400;\"> \ubd84\uae30\ubcc4\ub85c \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \uc218\ub97c \uae30\uc900\uc73c\ub85c, \uc138\uad00 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\ub294 \uc0ac\uc5c5\uccb4\uc640 \uc138\uad00 \uc2e0\uace0\ub97c \ud558\ub294 \uc0ac\uc5c5\uccb4(\uc218\ucd9c\uc785 \ud65c\ub3d9 \ud3ec\ud568)\ub97c \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\uc5ec \uacc4\uc0b0\ud558\ub294 \uc774 \ubc29\uc2dd\uc740 \ud22c\uba85\uc131\uacfc \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\uace0, \uac01 \uc0ac\ub840\ubcc4\ub85c \ud544\uc694\ud55c \ud68c\uacc4 \uc5c5\ubb34\ub7c9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc0c1\uc5c5 \ubd80\ubb38\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc \ud45c\uc774\uba70, \uccad\uad6c \uae08\uc561\ubcc4\ub85c \ubd84\ub958\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0 \ubd88\ud544\uc694<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uad00 \uc2e0\uace0\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 VND\/\ubd84\uae30<\/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;\">\ubd84\uae30\ub2f9 2,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,600,000 VND\/\ubd84\uae30<\/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;\">2,300,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 VND\/\ubd84\uae30<\/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;\">3,200,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 VND\/\ubd84\uae30<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">46\uc138 \ubbf8\ub9cc\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,500,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,600,000 VND\/\ubd84\uae30<\/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;\">4,000,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,800,000 VND\/\ubd84\uae30<\/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;\">4,600,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,800,000 VND\/\ubd84\uae30<\/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;\">5,500,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7,000,000 VND\/\ubd84\uae30<\/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;\">6,500,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,200,000 VND\/\ubd84\uae30<\/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;\">7,300,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9,500,000 VND\/\ubd84\uae30<\/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;\">8,000,000 VND\/\ubd84\uae30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,500,000 VND\/\ubd84\uae30<\/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;\">\uc790\uc138\ud55c \ub0b4\uc6a9 \ubc0f \uac00\uaca9\uc740 \uc800\ud76c\uc5d0\uac8c \ubb38\uc758\ud574 \uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\uba54\ubaa8:<\/i><\/b><i><span style=\"font-weight: 400;\"> \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \uc2e4\uc81c \uac00\uaca9\uc740 \uc5c5\ubb34 \ubc94\uc704, \uc11c\ube44\uc2a4\uc758 \ubcf5\uc7a1\uc131 \ubc0f \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\ub2f4, \ud3c9\uac00 \ubc0f \uc801\uc808\ud55c \uacac\uc801\uc744 \ubc1b\uc73c\uc2dc\ub824\uba74 MAN(Master Accountant Network)\uc73c\ub85c \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_dich_vu_ke_toan_tron_goi_va_ke_toan_noi_bo_Bai_toan_chi_phi_rui_ro_hieu_qua\"><\/span><b>\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c \ube44\uad50: \ube44\uc6a9, \uc704\ud5d8, \ud6a8\uacfc\uc131 \ubc0f \ud6a8\uc728\uc131 \ubd84\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub300\ubd80\ubd84\uc758 \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \ud3c9\ud310 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \ubc95\uc778\uc744 \uc774\uc6a9\ud558\uae30\ub85c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \ub358\uc9c0\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. \uc544\ub798 \ube44\uad50\ud45c\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ub2e4\uc12f \uac00\uc9c0 \uae30\uc900\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \ud68c\uacc4\uc640 \uc0ac\ub0b4 \ud68c\uacc4\uc758 \ube44\uad50\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \ud68c\uacc4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc11c\ube44\uc2a4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc6b4\uc601\ube44\uc6a9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uae09\uc5ec, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uc218\ub2f9, \uad50\uc721\ube44, \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ube44\uc6a9\uc740 \uc5c5\ubb34\ub7c9\uc774 \uacc4\uc808\uc5d0 \ub530\ub77c \ubcc0\ub3d9\ud558\ub354\ub77c\ub3c4 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uac70\ub798\ub7c9 \ub610\ub294 \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ud328\ud0a4\uc9c0\ubcc4\ub85c \ubd80\uacfc\ub418\uba70, \ubcf4\ud5d8\ub8cc\ub098 \uad50\uc721\ube44\ub294 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc804\ubb38\uc131 \uc218\uc900 \ubc0f \ucd5c\uc2e0 \ubc95\ub960 \uc815\ubcf4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac1c\uc778\uc758 \uc5ed\ub7c9\uc5d0 \ub300\ud55c \uc758\uc874\uc131; \uc9c0\uc18d\uc801\uc73c\ub85c \ubcc0\uacbd\ub418\ub294 \ubc95\ub960 \ubb38\uc11c(\uc608: 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 200\/2014\/TT-BTC \uacf5\ubb38\uc744 \ub300\uccb4\ud558\ub294 99\/2025\/TT-BTC \uacf5\ubb38)\ub85c \uc778\ud574 \ub4a4\ucc98\uc9c8 \uc704\ud5d8.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc800\ud76c \uc804\ub2f4\ud300\uc740 \ubc95\ub960 \ubb38\uc11c\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud558\uba70, \uc774\ub97c \uc5ec\ub7ec \uace0\uac1d\uc5d0\uac8c \ub3d9\uc2dc\uc5d0 \uc801\uc6a9\ud568\uc73c\ub85c\uc368 \ub2e4\uc591\ud55c \uc0c1\ud669\uc744 \ucc98\ub9ac\ud558\ub294 \uacbd\ud5d8\uc744 \ucd95\uc801\ud574 \uc654\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc778\ub825 \ubd84\uc0b0 \uc704\ud5d8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uac11\uc790\uae30 \uc0ac\uc784\ud558\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ubcf4\uace0\uc11c \uc81c\ucd9c \ubc0f \ucc98\ub9ac\uc5d0 \uc9c0\uc5f0\uc744 \uacaa\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc800\ub834\ud55c \ube44\uc6a9, \uc778\uc218\uc778\uacc4 \uc808\ucc28 \ubc0f \ubc31\uc5c5 \uc778\ub825\uc744 \uac16\ucd98 \uc11c\ube44\uc2a4 \uc720\ub2db.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc624\ub958\uc5d0 \ub300\ud55c \ubc95\uc801 \ucc45\uc784<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc640 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uc804\uc801\uc73c\ub85c \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uacc4\uc57d\uc5d0 \ub530\ub77c \uadf8\ub9ac\uace0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc2e4\ubb34\ub97c \uaddc\uc728\ud558\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\ubb38\uc801\uc778 \ucc45\uc784\uc744 \uacf5\uc720\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud655\uc7a5\uc131\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc774 \uc131\uc7a5\ud568\uc5d0 \ub530\ub77c \uc9c1\uc6d0 \ucc44\uc6a9 \ud544\uc694\uc131\uacfc \uad50\uc721\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uc774 \uc99d\uac00\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2e4\uc81c \uac70\ub798\ub7c9\uc5d0 \ub530\ub77c \uc720\uc5f0\ud558\uac8c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc5c5\uadf8\ub808\uc774\ub4dc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_nen_chon_ke_toan_noi_bo\"><\/span><b>\uae30\uc5c5\uc740 \uc5b8\uc81c \uc0ac\ub0b4 \ud68c\uacc4\ud300\uc744 \uad6c\uc131\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;\">\uac70\ub798\ub7c9\uc774 \ub9ce\uc544 \uacbd\uc601\uc9c4\uacfc \ub9e4\uc77c \uc9c1\uc811 \uc18c\ud1b5\ud560 \uc0c1\uadfc \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \ud544\uc694\ud55c \ub300\uae30\uc5c5\uc774\ub098, \ubcf5\uc7a1\ud55c \ubb38\uc11c \ucc98\ub9ac\ub85c \uc778\ud574 \uc758\ubb34\uc801\uc73c\ub85c \ub3c5\ub9bd \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \uc804\ub2f4 \ud68c\uacc4\ud300\uc744 \uc6b4\uc601\ud558\ub294 \ubaa8\ub378\uc774 \uc801\ud569\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_dich_vu_ke_toan_tron_goi_uy_tin_la_lua_chon_toi_uu\"><\/span><b>\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ucd5c\uc120\uc758 \uc120\ud0dd\uc778 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub798\ub294 \uc801\ud569\ud55c \uc0ac\uc5c5 \uadf8\ub8f9 \ubaa9\ub85d\uc785\ub2c8\ub2e4. <\/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;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc0dd \uae30\uc5c5\uc740 \ubcc4\ub3c4\uc758 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud560 \ub9cc\ud07c \uac70\ub798\ub7c9\uc774 \ub9ce\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 \ud68c\uacc4 \ubc0f \uc138\uae08 \uc758\ubb34\ub97c \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uba74\uc11c \uc6b4\uc601 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\uac70\uc5d0 \uc138\uae08 \uc2e0\uace0 \uc624\ub958\ub97c \ubc94\ud588\uac70\ub098, \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc558\uac70\ub098, \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uacbd\uace0\ub97c \ubc1b\uc740 \uc801\uc774 \uc788\ub294 \uae30\uc5c5\uc740 \ub354\uc6b1 \uac15\ub825\ud55c \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadc0\uc0ac\uac00 \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uba74 \ub2e4\uc74c \uae00\uc744 \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/toi-vi-pham-ve-quy-dinh-ke-toan\/\"> \ud68c\uacc4 \uaddc\uc815 \uc704\ubc18 \ubc94\uc8c4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ucc98\ubc8c \ub0b4\uc6a9\uacfc \uc0c1\ud669\uc744 \ubc14\ub85c\uc7a1\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uad6c\uc870\uc870\uc815, \ud569\ubcd1 \ub610\ub294 \ubc95\uc801 \ud615\ud0dc \ubcc0\uacbd \uc2dc \ud68c\uacc4 \ubaa8\ub378\uc744 \ubcc0\uacbd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_su_dung_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uace0\uc6a9\ud558\ub294 \uac83\uc740 \ubc95\uc801 \ud14c\ub450\ub9ac \ubc16\uc758 \uc77c\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc624\ud788\ub824 \ud2b9\uc815 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \uc870\uac74\ubd80 \uc0ac\uc5c5 \ud65c\ub3d9\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_Luat_Ke_toan\"><\/span><b>\ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ud68c\uacc4\uc11c\ube44\uc2a4\uc0ac\uc5c5 \uc218\ud589 \uc870\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc790\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud574\uc57c \ud558\uba70, \uc2e4\ubb34\uc790\ub294 \uc720\ud6a8\ud55c \ud68c\uacc4\uc0ac \ub610\ub294 \uac10\uc0ac\uc778 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uace0 \uad00\ub828 \ubc95\uaddc\uc5d0 \ub530\ub77c \ub4f1\ub85d\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc0ac\uc5c5\uc8fc\uac00 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \ubc95\uc778\uc744 \uc120\uc815\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud558\uac8c \uace0\ub824\ud574\uc57c \ud560 \uccab \ubc88\uc9f8 \uae30\uc900\uc774\ubbc0\ub85c, \uc0ac\uc5c5\uc8fc\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uacfc \uc2e0\uccad \ub2f4\ub2f9\uc790\uc758 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ghi_nhan_thong_tin_don_vi_dich_vu_ke_toan_tren_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uae30\ub85d\ud560 \ucc45\uc784.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubc14\uc640 \uac19\uc774, \ud68c\ub78c 99\/2025\/TT-BTC \uc81c16\uc870\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uac70\ub098 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \uc5ed\ud560\uc744 \uc218\ud589\ud558\ub3c4\ub85d \ud558\ub294 \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c\uc5d0\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uc804\ubb38 \uc790\uaca9\uc99d \ubc88\ud638\uc640 \uc774\ub984\uc774 \uba85\ud655\ud558\uac8c \ud45c\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud22c\uba85\uc131\uc744 \uc704\ud55c \ud544\uc218 \uc694\uac74\uc778 \ub3d9\uc2dc\uc5d0, \ubcf4\uace0\uc11c \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc138\ubb34 \ub2f9\uad6d\uacfc \uaddc\uc81c \uae30\uad00\uc774 \ucc45\uc784 \uc18c\uc7ac\ub97c \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uba54\ucee4\ub2c8\uc998\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_chung_tu_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uc804\uc790 \ubb38\uc11c\ud654 \uc758\ubb34\ub97c \uc900\uc218\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;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 <\/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 \uc804\uc790\ubb38\uc11c\uc5d0 \uad00\ud55c \uc138\ubb34\ud589\uc815\ubc95 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc138\ubd80\uaddc\uc815\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810, \ub370\uc774\ud130 \ud615\uc2dd, \uc804\uc790\uc1a1\uc7a5 \uc0dd\uc131 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uae30\uc220\uc801 \ubb38\uc81c \ucc98\ub9ac \uc808\ucc28 \ub4f1 \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8\uac00 \uc694\uad6c\ub418\ub294 \uc5c5\ubb34 \uc601\uc5ed\uc785\ub2c8\ub2e4. \uaddc\ubaa8\uac00 \uc791\uc740 \ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4\ud300\uc758 \uacbd\uc6b0, \uc5f0\uc911\uc5d0 \uc0c8\ub85c \ubc1c\ud45c\ub418\ub294 \uc2dc\ud589\ub839\uc758 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ub530\ub77c\uc7a1\ub294 \uac83\uc740 \uc0c1\ub2f9\ud55c \uc5b4\ub824\uc6c0\uc785\ub2c8\ub2e4. \ubc18\uba74, \ubc95\ubb34 \ubc0f \uc6b4\uc601 \ubd80\uc11c\ub97c \uac16\ucd94\uace0 \uc6b4\uc601\uacfc \ud568\uaed8 \uaddc\uc815\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub300\ud615 \ud68c\uacc4\ubc95\uc778\uc5d0\uac8c\ub294 \uc774\ub7ec\ud55c \uc5c5\ubb34\uac00 \uc77c\uc0c1\uc801\uc778 \uacfc\uc81c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_vi_pham_quy_dinh_ke_toan\"><\/span><b>\ud68c\uacc4 \uaddc\uc815 \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;\">\uae30\uc5c5\ub4e4\uc740 \ud68c\uacc4 \uc624\ub958\uac00 \ub2e8\uc21c\ud788 \uc7a5\ubd80 \uc218\uc815\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc744 \uc778\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \ubd84\uc57c\uc758 \ud589\uc815\ucc98\ubc8c \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ubd88\uc644\uc804\ud55c \ud68c\uacc4 \uc11c\ub958 \uc791\uc131, \ubd80\uc801\uc808\ud55c \ud68c\uacc4 \uc804\ud45c \uae30\ub85d, \uc790\uaca9 \ubbf8\ub2ec \uc804\ubb38\uac00\ub97c \uace0\uc6a9\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131, \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc9c0\uc5f0 \ub610\ub294 \ubbf8\uc81c\ucd9c \ub4f1\uc740 \ubaa8\ub450 \uc2dc\uc815 \uc870\uce58\uc640 \ud568\uaed8 \uae08\uc804\uc801 \uacfc\ud0dc\ub8cc \ubd80\uacfc \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacfc\ud0dc\ub8cc \uc561\uc218\ub294 \uc704\ubc18 \ud589\uc704\uc758 \uc131\uaca9\uacfc \uc2ec\uac01\uc131\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\uba70, \uacfc\ud0dc\ub8cc \ubd80\uacfc \uad8c\ud55c\uc740 \uc704\ubc18 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uac01\uae30 \ub2e4\ub978 \uae30\uad00\uc5d0 \uc704\uc784\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc2e0\ub8b0\ud560 \uc218 \uc788\uace0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ubaa8\ub378\ub85c \uc120\uc81c\uc801\uc73c\ub85c \uc804\ud658\ud558\uace0 \uc788\uc73c\uba70, \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0 \uba85\ud655\ud55c \ubc95\uc801 \uc758\ubb34\ub97c \uba85\uc2dc\ud55c \uc804\ubb38 \uc5c5\uccb4\uc5d0 \ubc95\uaddc \uc900\uc218 \ucc45\uc784\uc744 \uc774\uc591\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_tieu_chi_nhan_dien_mot_don_vi_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uc2dd\ubcc4\ud558\ub294 5\uac00\uc9c0 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9711\" aria-describedby=\"caption-attachment-9711\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9711\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tieu-chi-nhan-dien-mot-don-vi-dich-vu-ke-toan-tron-goi-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9711\" class=\"wp-caption-text\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc744 \uc2dd\ubcc4\ud558\ub294 \uae30\uc900.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&quot;\uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4&quot;\ub97c \uad11\uace0\ud558\ub294 \ubaa8\ub4e0 \ud68c\uc0ac\uac00 \uc790\uaca9\uc744 \uac16\ucd98 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \ub2e4\uc74c \ub2e4\uc12f \uac00\uc9c0 \uae30\uc900\uc744 \uaf3c\uaf3c\ud788 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccab\uc9f8, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ud544\uc218 \uc694\uac74\uc774\uba70, \uad6c\ub450 \uc57d\uc18d\uc774\ub098 \ub2e8\uc21c \uc6a9\uc5ed \uacc4\uc57d\uc73c\ub85c \ub300\uccb4\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub458\uc9f8, \ud574\ub2f9 \ud30c\uc77c\uc744 \uc9c1\uc811 \ub2f4\ub2f9\ud558\ub294 \uc0ac\ub78c\uc740 \uc720\ud6a8\ud55c \ud68c\uacc4 \uc2e4\ubb34 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc778\uc99d\uc11c\ub97c \uc5f4\ub78c\ud558\uace0 \ud574\ub2f9 \ubc88\ud638\ub97c \uaddc\uc81c \ub2f9\uad6d\uc774 \uacf5\uac1c\ud55c \ubaa9\ub85d\uacfc \ube44\uad50\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc14b\uc9f8, \uae30\ub85d\uc744 \uc778\uacc4\ud558\uace0 \ubcf4\uad00\ud558\ub294 \ud22c\uba85\ud55c \uc808\ucc28\uac00 \uc788\uc2b5\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \ubc95\uc778\uc740 \uace0\uac1d\uacfc\uc758 \uad6c\uc18d\ub825 \uc788\ub294 \uacc4\uc57d\uc758 \uc77c\ud658\uc73c\ub85c, \uace0\uac1d\uc774 \uc5b8\uc81c\ub4e0\uc9c0 \uae30\ub85d\uacfc \uc7a5\ubd80\ub97c \uc5f4\ub78c\ud558\uace0 \uac80\ud1a0\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\ub97c \uc81c\uacf5\ud558\uba70, \uc5b4\ub5a0\ud55c \uc815\ubcf4\ub3c4 \uc740\ud3d0\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub137\uc9f8, \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uc870\ud56d\uc744 \uacc4\uc57d\uc5d0 \ubc18\uc601\ud558\uc5ec \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">\ud604\uc7ac \ubb38\uc11c \ubc1c\ud589 \uc18d\ub3c4(\ud68c\ub78c 99\/2025\/TT-BTC, \uc2dc\ud589\ub839 254\/2026\/ND-CP)\uac00 1\ub144\ub3c4 \ucc44 \ub418\uc9c0 \uc54a\uc544 \ubc1c\ud45c\ub418\uace0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc744 \uc2e0\uc18d\ud558\uac8c \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \uc5ed\ub7c9\uc744 \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e4\uc12f\uc9f8, \uc624\ub958 \ubc1c\uc0dd \uc2dc \ucc45\uc784 \ubc94\uc704\uc5d0 \ub300\ud55c \ud22c\uba85\uc131 \ud655\ubcf4: <\/b><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uacc4\uc57d\uc5d0\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uc2e4\uc218\ub85c \uc778\ud55c \uc624\ub958 \ucc98\ub9ac \uc808\ucc28\uac00 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc5b4\uc57c \ud558\uba70, \uae30\uc5c5\uc774 \ubc95\uc801 \ubc0f \uc7ac\uc815\uc801 \ucc45\uc784\uc744 \ud640\ub85c \uac10\ub2f9\ud574\uc57c \ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5b4\ub5a4 \uacf5\uae09\uc5c5\uccb4\ub97c \uc120\ud0dd\ud574\uc57c \ud560\uc9c0 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uc800\ud76c\uc5d0\uac8c \ubb38\uc758\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud604 \uc0c1\ud669\uc744 \ud3c9\uac00\ud558\uace0 \ud2b9\uc815 \uaddc\ubaa8 \ubc0f \uc0b0\uc5c5\uc5d0 \uc801\ud569\ud55c \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_tron_goi_uy_tin_tai_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc5d0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ub3c4\uc785\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uae30\uc5c5\uc774 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub85c \uc804\ud658\ud560 \ub54c \ub530\ub974\ub294 \ud45c\uc900 \ud504\ub85c\uc138\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e8\uacc4\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ub2e8\uacc4 \u2013 \ud604\uc7ac \uc0c1\ud669\uc744 \uc870\uc0ac\ud558\uace0 \ud3c9\uac00\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">MAN \ud300\uc740 \ud544\uc694\ud55c \uc5c5\ubb34 \ubc94\uc704\ub97c \uacb0\uc815\ud558\uae30 \uc704\ud574 \ud68c\uc0ac \uc7a5\ubd80, \uc138\uae08 \uae30\ub85d \ubc0f \ud604\uc7ac \uaddc\uc815 \uc900\uc218 \ud604\ud669\uc744 \ubaa8\ub450 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\ub2e8\uacc4 \u2013 \uacc4\uc57d\uc11c\uc5d0 \uc11c\uba85\ud558\uace0 \ub370\uc774\ud130\ub97c \uc81c\ucd9c\ud558\uc138\uc694. <\/b><span style=\"font-weight: 400;\">\uc591\uce21\uc740 \uc11c\ube44\uc2a4 \ubc94\uc704, \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc, \uad6c\ud604 \uae30\uac04, \uc815\uae30 \ubcf4\uace0 \uccb4\uacc4 \ubc0f \uc624\ub958 \ubc1c\uc0dd \uc2dc \ucc45\uc784 \uc18c\uc7ac\uc5d0 \ub300\ud574 \ud569\uc758\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\ub2e8\uacc4 \u2013 \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub300\ud574\uc11c\ub294 \ud68c\ub78c 99\/2025\/TT-BTC \ub610\ub294 \uc801\uc6a9 \uc2dc\uc810\uc5d0 \uc801\ud569\ud55c \ud68c\uacc4 \uccb4\uacc4\uc5d0 \ub530\ub77c \uc62c\ubc14\ub978 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uacc4\uc815\uc744 \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ub2e8\uacc4 \u2013 \uc815\uc0c1 \uc791\ub3d9.<\/b><span style=\"font-weight: 400;\"> 254\/2026\/ND-CP \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \uae30\ud55c \ub0b4\uc5d0 \uc801\uc808\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uace0, \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0, \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uba70, \ub9e4\uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \uc0ac\uc5c5 \ub370\uc774\ud130\uc640 \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5\ub2e8\uacc4 \u2013 \uc5f0\uac04 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>6\ub2e8\uacc4 \u2013 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \uc124\uba85\uc744 \uc704\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">30\ub144 \uc774\uc0c1\uc758 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network)\uc740 \uac10\uc0ac \ubc0f \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uacfc \uae34\ubc00\ud788 \ud611\ub825\ud558\uc5ec \ubaa8\ub4e0 \uc99d\ube59 \uc11c\ub958\uac00 \ubc95\uc801\uc73c\ub85c \uc644\ubcbd\ud55c\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_yeu_to_anh_huong_den_muc_phi_dich_vu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uace0\uc815\ub418\uc5b4 \uc788\uc9c0 \uc54a\uace0 \uc0ac\uc5c5\uccb4\uc758 \ud2b9\uc131\uc5d0 \ub530\ub978 \uc5ec\ub7ec \uc694\uc778\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \uccad\uad6c\uc11c \ubc0f \ubb38\uc11c \ubc1c\ud589 \uac74\uc218: \uac70\ub798 \ube48\ub3c4\uac00 \ub192\uc740 \uae30\uc5c5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e8\uc21c\ud55c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\ubcf4\ub2e4 \ub354 \ub192\uc740 \uc218\uc218\ub8cc\ub97c \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc720\ud615 \ubc0f \uc0b0\uc5c5 \ubd84\uc57c: \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5 \ubc0f \ubcf5\uc7a1\ud55c \uc7ac\uace0 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd98 \uc81c\uc870\uc5c5\uccb4\ub294 \ubcf4\ub2e4 \uad11\ubc94\uc704\ud55c \uc11c\ube44\uc2a4\ub97c \ud544\uc694\ub85c \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uacbd\uc601 \ubcf4\uace0 \uc694\uac74: \ud544\uc218 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc678\uc5d0 \ud604\uae08 \ud750\ub984 \ubcf4\uace0\uc11c \ub610\ub294 \ubd80\uc11c\ubcc4 \ube44\uc6a9 \ubd84\uc11d\uc774 \ud544\uc694\ud55c \uacbd\uc6b0 \ucd94\uac00 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc758\ubb34\uc758 \ubcf5\uc7a1\uc131 \uc218\uc900: \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798, \uc218\ucd9c\uc785 \ud65c\ub3d9 \ub610\ub294 \ud2b9\uc815 \ube44\uc6a9 \ud55c\ub3c4 \uc801\uc6a9\uc744 \ubc1b\ub294 \uae30\uc5c5\uc740 \ud45c\uc900 \uc218\uc900\ubcf4\ub2e4 \ub354 \uc2ec\uce35\uc801\uc778 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\uaddc\uc9c1 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uace0\uc6a9\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9(\uae09\uc5ec, \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc, \uad50\uc721\ube44, \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub77c\uc774\uc120\uc2a4 \ube44\uc6a9 \ub4f1)\uacfc \ube44\uad50\ud588\uc744 \ub54c, \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \ud6e8\uc52c \uc800\ub834\ud558\uba74\uc11c\ub3c4 \ub2e4\uc591\ud55c \uace0\uac1d \uc0ac\ub840 \ucc98\ub9ac \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ub3d9\ub4f1\ud558\uac70\ub098 \ub354 \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc7ac\uc815\uc801 \uce21\uba74\uc744 \uace0\ub824\ud558\ub294 \uae30\uc5c5\uc740 \ubcf8\ubb38\uc758 \uc0c1\uc138 \ubd84\uc11d \uc790\ub8cc\ub97c \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ube44\uc6a9 \uad6c\uc870\ub97c \uc885\ud569\uc801\uc73c\ub85c \ud30c\uc545\ud558\uae30 \uc704\ud574\uc11c\uc785\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;\">\uc0ac\ub0b4 \ud68c\uacc4\uc640 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc911 \uc5b4\ub290 \uac83\uc744 \uc120\ud0dd\ud560\uc9c0\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0 \uc77c\ub960\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \ud574\uacb0\ucc45\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uae30\uc5c5 \uaddc\ubaa8, \uac70\ub798\ub7c9, \uadf8\ub9ac\uace0 \uc138\ubb34 \uc900\uc218 \uc758\ubb34\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uae30\uc5c5 \ud68c\uacc4 \uccb4\uc81c \uc9c0\uce68\uc778 \ud68c\ub78c 99\/2025\/TT-BTC\ubd80\ud130 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \ud68c\uacc4 \ubc0f \uc138\ubc95 \uccb4\uacc4\ub97c \uace0\ub824\ud560 \ub54c, \uc911\uc18c\uae30\uc5c5, \uc2e0\uc0dd \uae30\uc5c5, \ub610\ub294 \uacfc\uac70\uc5d0 \uc138\ubb34 \uc900\uc218\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc5c8\ub358 \uae30\uc5c5\ub4e4\uc740 \uc790\uaca9\uc744 \uac16\ucd98 \uc804\ubb38\uac00\uc758 \ud3c9\ud310 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubd84\uba85\ud55c \uc774\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \ud68c\uacc4 \ubaa8\ub378 \ubcc0\uacbd\uc744 \uace0\ub824 \uc911\uc774\uac70\ub098 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \ud604\uc7ac \uae30\ub85d\uc744 \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00 \ud300\uc774 \ucd08\uae30 \uc0c1\ud669 \ud3c9\uac00\ubd80\ud130 \uadc0\uc0ac\uc758 \uaddc\ubaa8\uc640 \uc5c5\uc885\uc5d0 \ub9de\ucd98 \ud3ec\uad04\uc801\uc774\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0 \uad6c\ud604\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uacfc\uc815\uc744 \uc9c0\uc6d0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_tron_goi_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_nen_dung_dich_vu_ke_toan_tron_goi_ngay_tu_dau_khong\"><\/span><b>\uc2e0\uc0dd \uae30\uc5c5\uc740 \ucc98\uc74c\ubd80\ud130 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\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;\">\ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uac70\ub798\ub7c9\uc774 \ub9ce\uc9c0 \uc54a\uc544 \uc815\uaddc\uc9c1 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uae30 \uc5b4\ub824\uc6b4 \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc, \ub3d9\uc2dc\uc5d0 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uace0 \ud68c\uc0ac \uc124\ub9bd \ucd08\uae30\ubd80\ud130 \uc801\uc808\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_phap_ly_khi_bao_cao_tai_chinh_co_sai_sot_do_don_vi_dich_vu_ke_toan_gay_ra\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uacfc\uc2e4\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud588\uc744 \uacbd\uc6b0, \ubc95\uc801 \ucc45\uc784\uc740 \ub204\uad6c\uc5d0\uac8c \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uad81\uadf9\uc801\uc73c\ub85c \uaddc\uc81c \ub2f9\uad6d\uc5d0 \ucc45\uc784\uc744 \uc838\uc57c \ud558\uc9c0\ub9cc, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uacfc\uc2e4\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \ubc0f \uc2dc\uc815 \uba54\ucee4\ub2c8\uc998\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hop_dong_dich_vu_ke_toan_tron_goi_can_co_nhung_dieu_khoan_nao_de_tranh_rui_ro\"><\/span><b>\uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\ub294 \uc5b4\ub5a4 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud560\uae4c\uc694?<\/b><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c\uc5d0\ub294 \ucd5c\uc18c\ud55c \ub2e4\uc74c \ub124 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac01 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc5c5\ubb34 \ubc94\uc704(\uc2e0\uace0, \ubcf4\uace0, \ucee8\uc124\ud305), \uae30\uc5c5\uc5d0 \ub300\ud55c \uc815\uae30 \ubcf4\uace0 \uba54\ucee4\ub2c8\uc998, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc758 \uacfc\uc2e4\ub85c \uc778\ud55c \uc624\ub958 \ubc1c\uc0dd \uc2dc \ubcf4\uc0c1 \ucc45\uc784, \uadf8\ub9ac\uace0 \uc7ac\ubb34 \uc815\ubcf4\uc758 \uae30\ubc00 \uc720\uc9c0 \uc870\ud56d\uc785\ub2c8\ub2e4. \uc774 \ub124 \uac00\uc9c0 \uc870\ud56d \uc911 \ud558\ub098\ub77c\ub3c4 \ub204\ub77d\ub41c \uacbd\uc6b0, \uae30\uc5c5\uc740 \uacc4\uc57d \uccb4\uacb0 \uc804\uc5d0 \uc7ac\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_gap_vuong_mac_ve_vi_pham_ke_toan_co_nen_chuyen_sang_dich_vu_tron_goi_khong\"><\/span><b>\ud68c\uacc4 \ubd80\uc815\uc5d0 \uc9c1\uba74\ud55c \uae30\uc5c5\uc740 \uc885\ud569 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub85c \uc804\ud658\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;\">\ud3c9\ud310\uc774 \uc88b\uc740 \uc885\ud569 \ud68c\uacc4\ubc95\uc778\uc740 \uc798\ubabb\ub41c \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud558\uba70 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc9c1\uc811 \ud611\ub825\ud558\uc5ec \uc124\uba85\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud558\ubbc0\ub85c, \uc774\ub7ec\ud55c \uc2dc\uc810\uc774 \ud68c\uacc4\ubc95\uc778\uc744 \ubc14\uafb8\uae30\uc5d0 \uc801\uc808\ud55c \ub54c\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc2dc\uc815 \uc870\uce58\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uae30\uc0ac\uc5d0 \uc788\ub294 \uad6c\uccb4\uc801\uc778 \ubc8c\uce59 \ubc0f \ucc98\ub9ac \uc808\ucc28\ub97c \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_sao_kiem_tra_mot_don_vi_dich_vu_ke_toan_co_du_dieu_kien_hanh_nghe\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc2e4\ubb34 \uc790\uaca9\uc744 \uac16\ucd94\uc5c8\ub294\uc9c0 \uc5b4\ub5bb\uac8c \ud655\uc778\ud560 \uc218 \uc788\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9 \uc99d\uba85\uc11c\uc640 \ub2f4\ub2f9\uc790\uc758 \uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc744 \uc81c\ucd9c\ud558\uace0, \uc774\ub97c \ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \uacf5\uac1c \ubaa9\ub85d\uacfc \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, kh\u00f4ng ph\u1ea3i v\u00ec ti\u1ebft ki\u1ec7m chi ph\u00ed \u0111\u01a1n thu\u1ea7n, m\u00e0 v\u00ec b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111ang ng\u00e0y m\u1ed9t si\u1ebft ch\u1eb7t. V\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9709,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9708","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\/9708","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=9708"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9708\/revisions"}],"predecessor-version":[{"id":9712,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9708\/revisions\/9712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9709"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}