{"id":9713,"date":"2026-09-04T15:30:16","date_gmt":"2026-09-04T08:30:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9713"},"modified":"2026-09-04T15:30:16","modified_gmt":"2026-09-04T08:30:16","slug":"dich-vu-ke-toan-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/","title":{"rendered":"\uc77c\uad04\uc138 \ud3d0\uc9c0 \ucd94\uc138\uc5d0 \ubc1c\ub9de\ucdb0 \uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc218\ubc31\ub9cc \uac1c\uc758 \uac1c\uc778\uc0ac\uc5c5\uc790\uc640 \uac1c\uc778 \uc0ac\uc5c5\uc790\uc5d0\uac8c \uc758\ubb34\uc801\uc778 \uc120\ud0dd \uc0ac\ud56d\uc774 \ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774 \ub0a0\uc740 \uc77c\uad04 \uacfc\uc138 \ubc29\uc2dd\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \uc885\ub8cc\ub418\uace0 \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uae30\ub85d \ubc0f \uc2e0\uace0\ud558\ub294 \uc758\ubb34\uac00 \ubc95\uc81c\ud654\ub418\ub294 \ub0a0\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 68\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-152-2025-TT-BTC-huong-dan-ke-toan-cho-cac-ho-kinh-doanh-680351.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 152\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\ub354 \uc774\uc0c1 \uace0\uc815\ub41c \uc6d4\ubcc4 \uc138\uc561\uc5d0 \uad6c\uc18d\ub418\uc9c0 \uc54a\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \uc2a4\uc2a4\ub85c \uc218\uc775\uc744 \uae30\ub85d\ud558\uace0, \uc801\uc808\ud55c \uae30\uc900\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0, \uc801\uc808\ud55c \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc138\uae08\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\uace0, \uad00\ub828 \uc11c\ub958\ub97c \ucd5c\uc18c 5\ub144\uac04 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc120\ud0dd \uae30\uc900\uacfc \ubc95\uc801 \uadfc\uac70\ub97c \uc124\uba85\ud558\uc5ec \uc0ac\uc5c5\uc8fc\uac00 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \ud655\uc815\ub418\uae30 \uc804\uc5d0 \uc815\ubcf4\uc5d0 \uc785\uac01\ud55c \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: 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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-ho-kinh-doanh\/#Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\" >\uac00\uc815 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ucd5c\uc2e0 \uc138\ubc95 \ubc0f \uaddc\uc815 \ubaa8\uc74c\uc9d1\uc785\ub2c8\ub2e4.<\/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-ho-kinh-doanh\/#Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\" >\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc5c5\ubb34\ub4e4\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\" >\ub0a9\uc138\uc790 \ub4f1\ub85d \ubc0f \ucd5c\ucd08 \uc138\uc561 \uacc4\uc0b0 \ubc29\ubc95 \uacb0\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\" >\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uaddc\uc815\ub41c \uc62c\ubc14\ub978 \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud68c\uacc4 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uace0 \uae30\ub85d\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\" >\uc815\ud655\ud55c \ub9e4\ucd9c \uae30\uc900\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ke_khai_va_nop_thue_GTGT_thue_TNCN_theo_ky\" >\ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Luu_tru_chung_tu_so_sach_toi_thieu_5_nam\" >\ubb38\uc11c \ubc0f \uae30\ub85d\uc740 \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\" >\uc138\uae08 \ucc45\uc784 \uc7ac\ubd84\ub958\uc5d0 \ub300\ud55c \uc815\uae30 \uac80\ud1a0 \ubc0f \uc704\ud5d8 \uacbd\uace0.<\/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-ho-kinh-doanh\/#Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\" >\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \ub300\uc2e0 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\uc758 \uc774\uc810.<\/a><\/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-ho-kinh-doanh\/#5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\" >\uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \ud68c\uacc4\ub97c \ucc98\ub9ac\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 5\uac00\uc9c0 \uc2e4\uc218.<\/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-ho-kinh-doanh\/#Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\" >\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\" >\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30 \uc2dc\uc791\ud560 \ub54c \uc5b4\ub5a4 \uc900\ube44\ub97c \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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><\/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-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh\" >\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ho_kinh_doanh_doanh_thu_duoi_500_trieu_dongnam_co_can_dich_vu_ke_toan_ho_kinh_doanh_khong\" >\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uac1c\uc778\uc0ac\uc5c5\uc790\ub3c4 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 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-ho-kinh-doanh\/#Khi_nao_ho_kinh_doanh_bat_buoc_dung_hoa_don_dien_tu\" >\uac00\uc815 \uc0ac\uc5c5\uc790\uac00 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00\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-ho-kinh-doanh\/#Doanh_thu_vuot_3_ty_dong_thi_ho_kinh_doanh_phai_lam_gi\" >\uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ub9e4\ucd9c\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uba74 \uc5b4\ub5bb\uac8c \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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-ho-kinh-doanh\/#Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\" >\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub420 \uc218 \uc788\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc778\uac00\uc694?<\/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-ho-kinh-doanh\/#Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\" >\ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uacb0\uacfc\ub97c \ub9de\uc774\ud558\uac8c \ub420\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-ho-kinh-doanh\/#So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\" >\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc640 \uc11c\ub958\ub294 \uc5bc\ub9c8\ub098 \uc624\ub7ab\ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_can_su_dung_dich_vu_ke_toan_ngay_tu_nam_2026\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 2026\ub144\ubd80\ud130 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9717\" aria-describedby=\"caption-attachment-9717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9717\" class=\"wp-caption-text\">\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc774\uc804\uc5d0\ub294 \ub300\ubd80\ubd84\uc758 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\uac00 \uc815\uc561\uc138 \ub0a9\ubd80 \ubc29\uc2dd\uc5d0 \uc775\uc219\ud588\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 \ub9e4\ub2ec \uace0\uc815\ub41c \uc138\uc561\uc744 \uc815\ud574\uc8fc\uc5c8\uae30 \ub54c\ubb38\uc5d0 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\ub294 \uc7a5\ubd80\ub97c \uad00\ub9ac\ud560 \ud544\uc694\uac00 \uac70\uc758 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4. &quot;\uc18c\uaddc\ubaa8 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\ub294 \ud68c\uacc4\uc0ac\uac00 \ud544\uc694 \uc5c6\ub2e4&quot;\ub294 \uc778\uc2dd\uc774 \uc788\uc5c8\uc9c0\ub9cc, \uadf8 \uc774\ud6c4\ub85c \uc0c1\ud669\uc774 \ub2ec\ub77c\uc84c\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud6a8\uacfc\uc801\uc778 \uc9c0\uce68\uacfc \ud568\uaed8 \uc77c\uad04 \uacfc\uc138 \uc81c\ub3c4\uac00 \ud3d0\uc9c0\ub418\uace0 \uc2e4\uc81c \uc218\uc775, \uc99d\ube59 \uc11c\ub958 \ubc0f \uc1a1\uc7a5\uc744 \uae30\ubc18\uc73c\ub85c \ud558\ub294 \uc2e0\uace0 \uc81c\ub3c4\ub85c \ub300\uccb4\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub354 \uc774\uc0c1 \ud615\uc2dd\uc801\uc778 \uc11c\ube44\uc2a4\uac00 \uc544\ub2c8\ub77c \uac00\uacc4 \uc0ac\uc5c5\uc790\uac00 \uc138\uae08 \uc758\ubb34\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uace0 \uacfc\uc138 \ub204\ub77d\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uac1c\uc778\uc0ac\uc5c5\uc790 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc694 \uae09\uc99d\uc744 \uc774\ub044\ub294 \uc138 \uac00\uc9c0 \uc694\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc218\uc775 \uc720\ud615\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc804\ud45c \uae30\ub85d \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74 \uc0ac\uc5c5\uc790\ub294 \ub9e4\ucd9c\uc561 \uae30\uc900 \ubc0f \ub0a9\uc138 \uc758\ubb34\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc591\uc2dd\uc5d0 \ub9de\ucdb0 \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud558\uba70, \uc774\uc804\ucc98\ub7fc \uc784\uc758\ub85c \uae30\ub85d \ubc29\uc2dd\uc744 \uc120\ud0dd\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uccad\uad6c\uc11c\ub294 \ub9e4\ucd9c \uae30\uc900\uce58\uc640 \uc9c1\uc811\uc801\uc73c\ub85c \uc5f0\uad00\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc5f0\uac04 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \ub9e4\ucd9c\uc774 10\uc5b5 VND \uc774\uc0c1\uc778 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc601\uc218\uc99d \ub610\ub294 \uc138\ubb34 \ub2f9\uad6d \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc5d0 \uc5f0\uacb0\ub41c \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \uac00\uc7a5 \ud754\ud55c \uc624\ub958\ub294 \ubd80\uc815\ud655\ud558\uac70\ub098 \ubd88\uc644\uc804\ud558\uac70\ub098 \ud68c\uacc4 \uc7a5\ubd80\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 \uc601\uc218\uc99d \ub370\uc774\ud130\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\ub85d \uad00\ub9ac \uc624\ub958\ub294 \ub450 \ubc30\uc758 \uc7ac\uc815\uc801 \uc190\uc2e4\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc801\uc808\ud55c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud558\uc9c0 \uc54a\uac70\ub098 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc99d\uba85\ud560 \uc720\ud6a8\ud55c \uc11c\ub958\ub97c \ubcf4\uad00\ud558\uc9c0 \uc54a\uc73c\uba74 \uc138\ubb34 \ub2f9\uad6d\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uacb0\uc815\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \uc774\ub294 \uc7a5\ubd80\uac00 \uc81c\ub300\ub85c \uc720\uc9c0\ub418\uc5c8\uc744 \uacbd\uc6b0 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc8fc\uc81c\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\ub294 \uad00\ub828 \uc790\ub8cc\uc5d0\uc11c \ucc3e\uc544\ubcf4\uc2e4 \uc218 \uc788\uc2b5\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\uc758 \uc704\ud5d8\uc131<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ub9ce\uc740 \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \uc544\uc9c1 \uc81c\ub300\ub85c \uc774\ud574\ud558\uc9c0 \ubabb\ud558\uace0 \uc788\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc2dc \ub9d0\ud574, \uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud788 &quot;\uac89\uce58\ub808\ub85c \uc7a5\ubd80\ub97c \uc815\ub9ac\ud558\ub294 \uac83&quot;\uc774 \uc544\ub2c8\ub77c, \uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc62c\ubc14\ub978 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uacfc \uc138\uae08 \ub0a9\ubd80 \uae30\uc900\uc561\uc744 \ud30c\uc545\ud558\uace0, \uc138\ubb34\uc870\uc0ac \ubc0f \uac80\uc0ac \uc2dc \uccb4\ub0a9 \uc138\uae08 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ucd5c\uc2e0 \uc138\ubc95 \ubc0f \uaddc\uc815 \ubaa8\uc74c\uc9d1\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \ud604\uc7ac \uc2dc\ud589 \ubc29\uc2dd\uc740 \ud3ec\uad04\uc801\uc778 \ubc95\ub960 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uc5c4\uaca9\ud558\uac8c \uc900\uc218\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uac00\uc815 \uc0ac\uc5c5\uccb4 \uc138\uae08 \uad00\ub828 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uac00\ub0b4 \uc0ac\uc5c5\uccb4 \uc138\uae08 \uad00\ub828 \ubc95\ub960 \ubb38\uc11c \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubb38\uc11c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2024\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 68\/2026\/ND-CP\ub294 \uc0ac\uc5c5 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc138\uae08 \uc815\ucc45 \ubc0f \uc138\uae08 \uad00\ub9ac\uc5d0 \ub300\ud574 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubc95\ub839 141\/2026\/ND-CP\ub294 \uc0ac\uc5c5\uc790 \uac00\uad6c\uc5d0 \ub300\ud55c \uc138\uae08 \uc815\ucc45\uc744 \uaddc\uc815\ud558\ub294 \ubc95\ub839 68\ud638\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uc218\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 253\/2026\/ND-CP\ub294 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815 \ubc0f \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 252\/2026\/ND-CP\ub294 \uc138\ubb34\ud589\uc815\ubc95 \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815 \ubc0f \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 18\/2026\/TT-BTC\ub294 \uc0ac\uc5c5\uc790, \uac00\uad6c \ubc0f \uac1c\uc778\uc744 \uc704\ud55c \uc138\uae08 \uad00\ub9ac \uc11c\ub958 \ubc0f \uc808\ucc28\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 50\/2026\/TT-BTC\ub294 \uc0ac\uc5c5\uc790 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \uad00\ub9ac \ubb38\uc11c \ubc0f \uc808\ucc28\uc5d0 \uad00\ud55c \ud68c\ub78c 18\/2026\/TT-BTC\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uc218\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">89\/2026\/TT-BTC\ud638 \uacf5\ubb38\uc740 \uc138\ubb34\ud589\uc815\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \uc81c\uacf5\ud558\uace0, 252\/2026\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uc138\ubb34\ud589\uc815\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815 \ubc0f \uc2dc\ud589\uc744 \uc704\ud55c \uc870\uc9c1\uc801 \uc870\uce58\uc640 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 90\/2026\/TT-BTC\ub294 \uc138\uae08 \ub4f1\ub85d\uc744 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 91\/2026\/TT-BTC\ub294 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uc804\uc790 \ubb38\uc11c\uc640 \uad00\ub828\ud558\uc5ec \uc138\ubb34 \ud589\uc815\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uace0, \uc2dc\ud589\ub839 254\/2026\/ND-CP\ub294 \uc138\ubb34 \ud589\uc815\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2026\/TT-BTC\ub294 \uc0ac\uc5c5 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 69\/2025\/TT-BTC\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \uc81c\uacf5\ud558\uace0 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uc0ac\ud56d\uc744 \ub2f4\uc740 \uc2dc\ud589\ub839 181\/2025\/ND-CP\uc758 \uc2dc\ud589 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc0ac\uc5c5\uc790 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ubc18\ub4dc\uc2dc \uac16\ucdb0\uc57c \ud560 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc18c\ub4dd \uae30\uc900\uc561\uc5d0 \ub530\ub77c \uc138\uae08 \ub0a9\ubd80\uc561\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc2dc\ud589\ub839 68\/2026\/ND-CP \uc81c3\uc870 \ubc0f \uc81c4\uc870\uc5d0 \ub530\ub974\uba74, \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \uc774\ud558\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND\uc5d0\uc11c 30\uc5b5 VND \uc0ac\uc774\uc778 \uacbd\uc6b0\uc5d0\ub294 \ub9e4\ucd9c\uc561\uc758 \uc77c\uc815 \ube44\uc728\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc74c \ud574\ubd80\ud130 \uc138\uc728\uc744 \uacf1\ud558\uc5ec \uacfc\uc138\uc18c\ub4dd\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc804\ud658 \uacfc\uc815\uc740 \ubcf5\uc7a1\ud558\uc5ec \uac1c\uc778\uc774 \uc9c1\uc811 \ucc98\ub9ac\ud560 \uacbd\uc6b0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10\uc5b5 VND \ub2ec\uc131 \uae30\ub150 \uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589: <\/b><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 68\/2026\/ND-CP \uc81c8\uc870 5\ud56d (a)\ud638\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \ub9e4\ucd9c\uc774 10\uc5b5 VND \uc774\uc0c1\uc778 \uc0ac\uc5c5\uc790\ub294 \uc804\uc790\uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud574\uc57c \ud558\uba70, \ub9e4\ucd9c\uc774 5\uc5b5 VND \ucd08\uacfc 10\uc5b5 VND \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uc790\ub294 \uc544\uc9c1 \uc758\ubb34 \uc0ac\uc6a9 \ub300\uc0c1\uc740 \uc544\ub2c8\uc9c0\ub9cc \ub4f1\ub85d\uc744 \ud1b5\ud574 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc218\uc775 \uadf8\ub8f9 \ubc0f \uc138\uae08 \uc758\ubb34\uc5d0 \uae30\ubc18\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c: <\/b><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 152\/2025\/TT-BTC(\uc774\uc804 \ud68c\ub78c 88\/2021\/TT-BTC \ub300\uccb4)\uc5d0 \ub530\ub974\uba74, \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2cc \uc0ac\uc5c5\uc790\ub294 S1a-HKD \uc591\uc2dd\uc5d0 \ub530\ub978 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ub9e4\ucd9c \ub4f1\ub85d\ubd80\ub9cc \uc0ac\uc6a9\ud558\uba74 \ub418\uba70, \ub9e4\ucd9c\uc774 \ub354 \ub192\uc740 \uc0ac\uc5c5\uc790\ub294 \ucd94\uac00\uc801\uc778 \ud574\ub2f9 \ub4f1\ub85d\ubd80\ub97c \uac1c\uc124\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \uc774 \ud68c\ub78c\uc740 \uc0ac\uc5c5\uc790 \ub300\ud45c\uac00 \uc9c1\uc811 \uae30\ub85d\uc744 \uad00\ub9ac\ud558\uac70\ub098, \uce5c\ucc99 \ub610\ub294 \uad00\ub9ac\uc790\uc5d0\uac8c \uc774 \uc5ed\ud560\uc744 \ub3d9\uc2dc\uc5d0 \uc218\ud589\ud558\ub3c4\ub85d \uc9c0\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\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;\"> \uc774\ub294 \uae30\uc0ac\uc5d0\uc11c \uc5b8\uae09\ub41c \ubc14\uc640 \uac19\uc774 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc5c5\ubb34\ub4e4\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9716\" aria-describedby=\"caption-attachment-9716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9716\" class=\"wp-caption-text\">\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc5c5\ubb34\ub4e4\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">152\/2025\/TT-BTC \uc2dc\ud589\ub839 \ubc0f \uad00\ub828 \uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud3ec\uad04\uc801\uc774\uace0 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\ubd80\ud130 \ucd5c\uc885 \uc815\uc0b0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804\uccb4 \ub0a9\uc138 \uc758\ubb34 \uc774\ud589 \uacfc\uc815\uc744 \ud3ec\uad04\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\"><\/span><b>\ub0a9\uc138\uc790 \ub4f1\ub85d \ubc0f \ucd5c\ucd08 \uc138\uc561 \uacc4\uc0b0 \ubc29\ubc95 \uacb0\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uc774 \uba74\uc138 \ub300\uc0c1, \ub9e4\ucd9c\uc561 \ub300\ube44 \ube44\uc728 \uacfc\uc138 \ub300\uc0c1 \ub610\ub294 \uc18c\ub4dd \uae30\ubc18 \uacfc\uc138 \ubc29\uc2dd \uc801\uc6a9 \ub300\uc0c1 \uc911 \uc5b4\ub290 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294\uc9c0 \ud310\ub2e8\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5 \ubd80\ubb38 \ubc0f \uc608\uc0c1 \uc218\uc775\uc744 \uac80\ud1a0\ud558\uace0, \ud68c\ub78c 90\/2026\/TT-BTC\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \ucd5c\ucd08 \uc138\uae08 \ub4f1\ub85d \uc11c\ub958\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\"><\/span><b>\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uaddc\uc815\ub41c \uc62c\ubc14\ub978 \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud68c\uacc4 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uace0 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S1a-HKD \uc218\uc775 \ub4f1\ub85d\ubd80\uc640 \uac01 \uc218\uc775 \uadf8\ub8f9\ubcc4 \ud574\ub2f9 \ubcf4\uc870 \ub4f1\ub85d\ubd80\ub97c \uad6c\ucd95\ud558\uace0, \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uac70\ub798\ub97c \uc644\ubcbd\ud558\uac8c \uae30\ub85d\ud558\uba70, \uc774\ub97c \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\uc640 \ube44\uad50\ud558\uc5ec \uc7a5\ubd80\uc640 \uc138\ubb34 \ub2f9\uad6d \uc2dc\uc2a4\ud15c \uac04\uc758 \uc218\uce58\uac00 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\"><\/span><b>\uc815\ud655\ud55c \ub9e4\ucd9c \uae30\uc900\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \ub204\uc801 \ub9e4\ucd9c\uc744 \ucd94\uc801\ud558\uba74 \uae30\uc5c5\uc774 10\uc5b5 VND \uc784\uacc4\uac12\uc5d0 \ub3c4\ub2ec\ud558\uc5ec \uc804\uc790 \uc1a1\uc7a5(\ucf54\ub4dc \ud3ec\ud568) \ub610\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc1a1\uc7a5\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud560 \uc2dc\uc810\uc744 \uc54c \uc218 \uc788\uc5b4, \ub9c8\uac10\uc77c \uc704\ubc18\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \uc9c0\uc5f0\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop_thue_GTGT_thue_TNCN_theo_ky\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uace0, \ud68c\ub78c 18\/2026\/TT-BTC(\ud68c\ub78c 50\/2026\/TT-BTC\ub85c \uac1c\uc815\ub428)\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131 \ubc0f \uc81c\ucd9c\ud558\uc5ec \uae30\ud55c\uc744 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_chung_tu_so_sach_toi_thieu_5_nam\"><\/span><b>\ubb38\uc11c \ubc0f \uae30\ub85d\uc740 \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ubcf4\uad00\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;\">\uae30\uc5c5\uc740 \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uae30\ud55c \ub0b4\uc5d0 \uc11c\ub958 \ub610\ub294 \uc804\uc790 \uc0ac\ubcf8\uc744 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud5a5\ud6c4 \uc138\ubb34\uc870\uc0ac \ubc0f \uac80\uc0ac\ub97c \ubc1b\uc744 \ub54c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\"><\/span><b>\uc138\uae08 \ucc45\uc784 \uc7ac\ubd84\ub958\uc5d0 \ub300\ud55c \uc815\uae30 \uac80\ud1a0 \ubc0f \uc704\ud5d8 \uacbd\uace0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc218\uc775\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uba74 \uae30\uc5c5\uc774 30\uc5b5 VND \uc784\uacc4\uac12\uc744 \ucd08\uacfc\ud560 \uacbd\uc6b0 \uc870\uae30\uc5d0 \uacbd\uace0\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc784\uacc4\uac12\uc744 \ucd08\uacfc\ud558\uba74 \ub2e4\uc74c \ud574\ubd80\ud130 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd \ubcc0\uacbd\uc774 \uc758\ubb34\ud654\ub418\ubbc0\ub85c \uc798\ubabb\ub41c \ubc29\uc2dd \uc801\uc6a9\uc73c\ub85c \uc778\ud55c \uc18c\uae09 \uacfc\uc138\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\ubc18\uc801\uc73c\ub85c \uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud788 &quot;\uc7a5\ubd80 \uc815\ub9ac&quot;\uc5d0 \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud604\ud589 \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \ud2b9\uc815 \ub9e4\ucd9c \uae30\uc900\uacfc \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub41c \uc9c0\uc18d\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \ub300\uc2e0 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\uc758 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9715\" aria-describedby=\"caption-attachment-9715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh thay v\u00ec t\u1ef1 l\u00e0m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9715\" class=\"wp-caption-text\">\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \ub300\uc2e0 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\uc758 \uc774\uc810.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uac00\uc815\uc774 \uc9c1\uc811 \uc7a5\ubd80\ub97c \uad00\ub9ac\ud558\ub294 \uac83\uacfc \ube44\uad50\ud588\uc744 \ub54c, \uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc138 \uac00\uc9c0 \ubd84\uba85\ud55c \uc774\uc810\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacfc\uc138 \uc704\ud5d8\uc744 \uc904\uc774\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uc81c\ub54c\uc5d0 \uc815\ud655\ud558\uac8c \uc791\uc131\ub418\uace0 \uc99d\ube59 \uc11c\ub958\uc640 \ub300\uc870\ub418\ub294 \ud68c\uacc4 \uae30\ub85d\uc740 \uc0ac\uc5c5\uc790\uac00 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \ub54c \uc2e4\uc81c \uc218\uc775\uacfc \uc9c0\ucd9c\uc744 \uc99d\uba85\ud560 \uc218 \uc788\ub294 \uc99d\uac70\ub97c \ud56d\uc0c1 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\uba70, \uc11c\ub958 \ubbf8\ube44\ub85c \uc778\ud574 \ub354 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dc\uac04\uc744 \uc808\uc57d\ud558\uace0 \uae30\uc220\uc801 \uc624\ub958\ub97c \uc904\uc774\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc81c\ub300\ub85c \ubd84\ub958\ud558\uace0, \uc804\uc790 \uc1a1\uc7a5 \uae30\uc900\uce58\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud558\uba70, \uac01 \uc5c5\uc885\uc5d0 \ub9de\ub294 \uc815\ud655\ud55c \uc138\uc728\uc744 \uacc4\uc0b0\ud558\ub824\uba74 \uc9c0\uce68 \ubb38\uc11c\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc791\uc5c5\uc740 \uc804\ubb38 \ube44\uc988\ub2c8\uc2a4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\uac00 \uc0ac\uc5c5\uc8fc\uac00 \uc9c1\uc811 \ud30c\uc545\ud558\ub824\uace0 \uc560\uc4f0\ub294 \uac83\ubcf4\ub2e4 \ud6e8\uc52c \ube60\ub974\uace0 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\ubb34\uc870\uc0ac \ubc0f \uac80\uc0ac\uc5d0 \ub300\ube44\ud558\uc5ec \uc801\uadf9\uc801\uc73c\ub85c \uc900\ube44\ud558\uc2ed\uc2dc\uc624: <\/b><span style=\"font-weight: 400;\">\ucc98\uc74c\ubd80\ud130 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uae30\ub85d\uc744 \uac16\ucd94\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\uc640 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ube44\uad50\ud560 \ub54c \uc608\uc0c1\uce58 \ubabb\ud55c \uc0c1\ud669\uc5d0 \uc9c1\uba74\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\uc790 \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c\uc774 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc9c1\uc811 \uc5f0\uacb0\ub428\uc5d0 \ub530\ub77c \uc774\ub7ec\ud55c \ube44\uad50\ub294 \uc810\uc810 \ub354 \ud754\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc9c1\uc6d0\uc744 \ucc44\uc6a9\ud560\uc9c0 \uc544\ub2c8\uba74 \uc678\ubd80 \uc5c5\uccb4\uc5d0 \ub9e1\uae38\uc9c0 \uace0\ubbfc \uc911\uc774\uc2dc\ub77c\uba74 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\ub514<strong><span style=\"color: #0000ff;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\ub354 \uc790\uc138\ud55c \uc815\ubcf4\ub294 \ub2e4\uc74c \uc0c1\uc138 \ubd84\uc11d \uc790\ub8cc\ub97c \ucc38\uc870\ud558\uc2ed\uc2dc\uc624...<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/loi-ich-khi-thue-dich-vu-ke-toan-cho-doanh-nghiep-nho\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc2e4\uc81c \uc0ac\uc5c5 \uaddc\ubaa8 \ubc0f \uc608\uc0b0\uacfc \ube44\uad50\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\"><\/span><b>\uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \ud68c\uacc4\ub97c \ucc98\ub9ac\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 5\uac00\uc9c0 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd \uae30\uc900\uacfc \uc804\uc790 \uc1a1\uc7a5 \uae30\uc900 \uc0ac\uc774\uc5d0 \ud63c\ub3d9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> 5\uc5b5 VND(\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uba74\uc81c)\uc640 10\uc5b5 VND(\uc804\uc790\uc1a1\uc7a5 \uc758\ubb34 \ubc1c\ud589)\ub77c\ub294 \ub450 \uac00\uc9c0 \uae30\uc900\uc810\uc740 \uc11c\ub85c \ub3c5\ub9bd\uc801\uc778 \uc774\uc815\ud45c\uc774\uc9c0\ub9cc, \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc774\ub97c \ud63c\ub3d9\ud558\uc5ec \uc798\ubabb\ub41c \uc2e0\uace0\ub97c \ud558\uac70\ub098 \uc804\uc790\uc1a1\uc7a5\uc73c\ub85c\uc758 \uc804\ud658\uc774 \uc9c0\uc5f0\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud588\uc744 \ub54c \uc989\uc2dc \ub9e4\ucd9c\uc561\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/b><span style=\"font-weight: 400;\"> \uc18c\ub4dd \ub300\ube44 \ube44\uc728 \uacc4\uc0b0 \ubc29\uc2dd\uc5d0\uc11c \uc18c\ub4dd \uae30\ubc18 \uacc4\uc0b0 \ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud558\ub294 \uae30\ud55c\uc744 \ub193\uccd0 \ub2e4\uc74c \ud574 \ucd08\ubd80\ud130 \uc798\ubabb\ub41c \uc138\uae08 \uc2e0\uace0\uac00 \uc774\ub8e8\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ud574\ub2f9 \ud56d\ubaa9\ub4e4\uc740 \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc62c\ubc14\ub978 \ud615\uc2dd\uc73c\ub85c \uae30\ub85d\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ub354 \uc774\uc0c1 \ud6a8\ub825\uc774 \uc5c6\ub294 \ud68c\ub78c 88\/2021\/TT-BTC\uc5d0 \ub530\ub978 \uad6c\uc2dd \uc7a5\ubd80 \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uac70\ub098, \ud544\uc694\ud55c \ubaa8\ub4e0 \uc815\ubcf4\ub97c \ud3ec\ud568\ud558\uc9c0 \uc54a\ub294 \uc7a5\ubd80\ub97c \uc124\uacc4\ud558\ub294 \uacbd\uc6b0, \uac80\uc0ac \uc2dc \ud574\ub2f9 \uae30\ub85d\uc758 \ud6a8\ub825\uc744 \uc0c1\uc2e4\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\uc640 \ub9e4\ucd9c \uae30\ub85d\uc744 \ube44\uad50\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc2dc\uc2a4\ud15c\uacfc \ub0b4\ubd80 \uae30\ub85d\uc0c1\uc758 \uc218\uce58 \uac04 \ubd88\uc77c\uce58\ub294 \ud574\ub2f9 \uc0ac\uac74\uc774 \uc7ac\uac80\ud1a0 \ub300\uc0c1\uc774 \ub420 \uac83\uc784\uc744 \uc54c\ub9ac\ub294 \uccab \ubc88\uc9f8 \uc2e0\ud638\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ud544\uc694\ud55c \uae30\uac04 \ub3d9\uc548 \ubb38\uc11c\ub97c \ubcf4\uad00\ud558\uc9c0 \uc54a\uac70\ub098 \ub9cc\ub8cc\uc77c \uc774\uc804\uc5d0 \ubb38\uc11c\ub97c \ud30c\uae30\ud558\ub294 \uacbd\uc6b0.<\/b><span style=\"font-weight: 400;\"> \ubb38\uc11c \ubc0f \uae30\ub85d\uc740 \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud558\uba70, \uadf8 \uc804\uc5d0 \ud30c\uae30\ud558\uac70\ub098 \ubd84\uc2e4\ud560 \uacbd\uc6b0 \uc0ac\uc5c5\uc8fc\ub294 \uac80\uc0ac \uc694\uccad \uc2dc \uc124\uba85\ud560 \uadfc\uac70\uac00 \uc5c6\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc2e4\uc218\ub294 \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9c8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc758 \uc704\ud5d8\ub3c4 \uc218\ubc18\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ubaa8\ub4e0 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uac1c\uc778\uc0ac\uc5c5\uc790\ub294 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \ub2e4\uc74c \ub124 \uac00\uc9c0 \uae30\uc900\uc744 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\ub960 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uc640 \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \uac01 \ud2b9\uc815 \uc218\uc775 \uadf8\ub8f9\uacfc \uc5f0\uacc4\ub41c, \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc591\uc2dd\uc5d0 \ub530\ub978 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uc808\ucc28\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5\uc744 \uc138\uae08 \uc2e0\uace0 \ub370\uc774\ud130\uc640 \ub3d9\uae30\ud654\ud558\uc5ec \ucc98\ub9ac\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc138\ubb34 \ub2f9\uad6d\uc774 \ub300\uc870 \uc791\uc5c5\uc744 \uc218\ud589\ud560 \ub54c \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \ubc94\uc704, \uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud22c\uba85\uc131, \uadf8\ub9ac\uace0 \uc2e0\uace0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\uc5d0 \ub300\ud55c \ucc45\uc784 \uc774\ud589\uc5d0 \ub300\ud55c \uc57d\uc18d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud300\uc740 \ucd08\uae30 \uc138\uae08 \ub4f1\ub85d \uc11c\ub958 \uac80\ud1a0 \ubc0f \uc801\uc808\ud55c \ud68c\uacc4 \uae30\ub85d \uc124\uc815\ubd80\ud130 \ubaa8\ub4e0 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548 \uc9c0\uc18d\uc801\uc778 \uc9c0\uc6d0 \uc81c\uacf5\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uace0\uac1d\uc5d0\uac8c \uc774\ub7ec\ud55c \uae30\uc900\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5 \uc0c1\ud669\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc0c1\ub2f4\uc774 \ud544\uc694\ud558\uc2dc\uba74, \uc800\ud76c \uc804\ubb38\uac00 \ud300\uc774 \uae30\uaebc\uc774 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. <\/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;\"> \uacc4\uc57d \uccb4\uacb0 \uc804\uc5d0 \uc5c5\ubb34 \ubc94\uc704\uc640 \uc801\uc815 \ube44\uc6a9\uc744 \uc81c\ub300\ub85c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30 \uc2dc\uc791\ud560 \ub54c \uc5b4\ub5a4 \uc900\ube44\ub97c \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc900\ube44\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uadfc \uc5f0\uac04 \ub9e4\ucd9c\uc561\uacfc \uc608\uc0c1 \ub9e4\ucd9c\uc561\uc744 \ud30c\uc545\ud558\uc5ec \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc758 \uad6c\ub9e4\uc640 \ud310\ub9e4\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790 \ub4f1\ub85d \uc0c1\ud0dc, \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ubc0f \ud604\uc7ac \uc0ac\uc6a9 \uc911\uc778 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc815\ub41c \ub9e4\ucd9c \uae30\uc900\uc561 \ub0b4\uc5d0\uc11c \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc704\ud574 \ub4f1\ub85d\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc874 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc591\uc2dd\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(\uc0ac\uc5c5\uc7a5\uc774 \uc5ec\ub7ec \uac1c\uc778 \uacbd\uc6b0) \uc0ac\uc5c5\uc7a5 \uc704\uce58\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc900\ube44\ud558\uc5ec \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc640 \uc815\uae30\uc801\uc778 \ud68c\uc758 \uc77c\uc815\uc744 \uc7a1\uc544\uc11c \uc11c\ub958 \uc81c\ucd9c \uae30\ud55c\uc744 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\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;\">2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc815\ubd80\ub839 152\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc77c\uad04\uc138 \ud3d0\uc9c0 \ubc0f \ud68c\uacc4 \uaddc\uc815 \uac15\ud654\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \uc138\uae08 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uadfc\ubcf8\uc801\uc73c\ub85c \ubcc0\ud654\uc2dc\ucf30\uc2b5\ub2c8\ub2e4. \ub354 \uc774\uc0c1 \uace0\uc815\ub41c \uc6d4\ubcc4 \uc218\uce58\uc5d0 \uc758\uc874\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc2e4\uc81c \uc218\uc775\uc744 \uae30\ubc18\uc73c\ub85c \uc815\ud655\ud558\uac8c \uae30\ub85d, \uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \uc2e0\uace0\ub97c \ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc0dd\uacbc\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub354 \uc774\uc0c1 &quot;\uad8c\uc7a5&quot; \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c, \uac00\uacc4 \uc0ac\uc5c5\uc790\uac00 \uc815\ud655\ud55c \uc138\uae08 \ub0a9\ubd80 \uae30\uc900\uc744 \uc0b0\uc815\ud558\uace0, \uc138\ubb34 \uc870\uc0ac\ub97c \ud53c\ud558\uba70, \uac10\uc0ac \ubc0f \uac80\uc0ac\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \ub300\ube44\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc\uac00 \uae30\uc5b5\ud574\uc57c \ud560 \uc138 \uac00\uc9c0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561 \uae30\uc900\uce58\ub294 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4(5\uc5b5, 10\uc5b5, 30\uc5b5 VND\uac00 \uc138 \uac00\uc9c0 \uc8fc\uc694 \uae30\uc900\uc810\uc785\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\ub85d\uc740 \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uaddc\uc815\ub41c \ud615\uc2dd\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \ud615\uc2dd\uc744 \uc784\uc758\ub85c \uc120\ud0dd\ud558\ub294 \uac83\uc740 \ub354 \uc774\uc0c1 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud544\uc694\ud55c \uacbd\uc6b0 \uc124\uba85\uc744 \uc704\ud55c \uadfc\uac70 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub420 \uc218 \uc788\ub3c4\ub85d \ud574\ub2f9 \ubb38\uc11c\ub294 \ucd5c\uc18c 5\ub144\uac04 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uccb4\uac00 \uc790\uccb4\uc801\uc73c\ub85c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uad00\ub9ac\ud560\uc9c0 \uc544\ub2c8\uba74 \uc678\ubd80 \uc5c5\uccb4\uc5d0 \uc704\ud0c1\ud560\uc9c0 \uc544\uc9c1 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\uac70\ub098, \uc5b4\ub5a4 \uc138\uae08 \uc720\ud615\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc2e4\ud558\uc9c0 \uc54a\ub2e4\uba74, MAN\uc758 \uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud300\uc774 \ubd88\ud544\uc694\ud55c \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uae30 \uc804\uc5d0 \ubaa8\ub4e0 \uc0ac\ud56d\uc744 \uac80\ud1a0\ud574 \ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \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_ho_kinh_doanh\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_doanh_thu_duoi_500_trieu_dongnam_co_can_dich_vu_ke_toan_ho_kinh_doanh_khong\"><\/span><b>\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 5\uc5b5 VND \ubbf8\ub9cc\uc778 \uac1c\uc778\uc0ac\uc5c5\uc790\ub3c4 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc758\ubb34\uc640 \uad00\ub828\ud558\uc5ec, \uc774 \uadf8\ub8f9\uc740 \ubd80\uac00\uac00\uce58\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub418\uc9c0\ub9cc, \uc138\uae08 \uba74\uc81c \uc790\uaca9\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubd80(S1a-HKD)\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub97c \uc774\uc6a9\ud558\uba74 \uc138\ubb34 \uac10\uc0ac \uc2dc \uae30\ub85d\uc774 \ud56d\uc0c1 \uc815\ud655\ud55c \ud615\uc2dd\uc73c\ub85c \uc720\uc9c0\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_ho_kinh_doanh_bat_buoc_dung_hoa_don_dien_tu\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uc790\uac00 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 68\/2026\/ND-CP\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \ub300\uc0c1 \ub9e4\ucd9c\uc774 10\uc5b5 VND \uc774\uc0c1\uc778 \uc0ac\uc5c5\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 \uc601\uc218\uc99d \ub610\ub294 \ub370\uc774\ud130 \uc5f0\uacb0 \uae30\ub2a5\uc774 \uc788\ub294 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_vuot_3_ty_dong_thi_ho_kinh_doanh_phai_lam_gi\"><\/span><b>\uac00\uacc4 \uc0ac\uc5c5\uccb4\uc758 \ub9e4\ucd9c\uc774 30\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uba74 \uc5b4\ub5bb\uac8c \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;\">\ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uac00\uacc4 \uc0ac\uc5c5\uc790\ub294 \ub9e4\ucd9c\uc561 \ub300\ube44 \uc138\uc728 \uacc4\uc0b0 \ubc29\uc2dd\uc5d0\uc11c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \uc138\uc728\uc744 \uacf1\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc744 \ubcc0\uacbd\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub294 \ubaa8\ub4e0 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uac80\ud1a0\ud558\uc5ec \uc798\ubabb\ub41c \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub420 \uc218 \uc788\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5 \uac00\uacc4 \ub300\ud45c\ub294 \uc9c1\uc811 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uac70\ub098, \uac00\uc871 \uad6c\uc131\uc6d0 \ub610\ub294 \uad00\ub9ac\uc790\uc5d0\uac8c \uc5c5\ubb34\ub97c \ub9e1\uae30\uac70\ub098, \uc804\ubb38 \uc0ac\uc5c5 \uac00\uacc4 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uace0\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\"><\/span><b>\ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uacb0\uacfc\ub97c \ub9de\uc774\ud558\uac8c \ub420\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uc0ac\uc5c5\uc790\uac00 \uc2e4\uc81c \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc99d\uba85\ud558\ub294 \uc720\ud6a8\ud55c \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc11c\ub958\ub97c \ubcf4\uc720\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uacb0\uc815\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \ud68c\uacc4 \uaddc\uc815 \uc704\ubc18 \uc2dc \ud68c\uacc4 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\"><\/span><b>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc640 \uc11c\ub958\ub294 \uc5bc\ub9c8\ub098 \uc624\ub7ab\ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 152\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ubb38\uc11c\ub294 \uc885\uc774 \ub610\ub294 \uc804\uc790 \ud615\uc2dd\uc73c\ub85c \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c ph\u1ea3i c\u00e2n nh\u1eafc c\u1ee7a h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, th\u1eddi \u0111i\u1ec3m c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t v\u00e0 ngh\u0129a v\u1ee5 ghi s\u1ed5, k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9713","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\/9713","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=9713"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9713\/revisions"}],"predecessor-version":[{"id":9718,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9713\/revisions\/9718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}