{"id":9780,"date":"2026-09-08T14:09:01","date_gmt":"2026-09-08T07:09:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9780"},"modified":"2026-09-08T14:09:01","modified_gmt":"2026-09-08T07:09:01","slug":"dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4: \uc138\uae08 \ucd5c\uc801\ud654, \uc704\ud5d8 \ud68c\ud53c."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc138\ubc95 \uccb4\uacc4\uac00 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud568\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5(SME)\uc5d0\uac8c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ud544\uc218\uc801\uc778 \uc120\ud0dd\uc774 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc561 \uae30\uc900 \uc6b0\ub300 \uc138\uc728, \uc2e0\uaddc \uc124\ub9bd \uae30\uc5c5\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uaddc\uc815, \ube44\ud604\uae08 \uacb0\uc81c \uae30\uc900 \ub4f1 \ub2e4\uc591\ud55c \ubcc0\ud654\uac00 \uc608\uc0c1\ub429\ub2c8\ub2e4. \uc6b0\ub300 \uc815\ucc45 \uc801\uc6a9\uc5d0 \uc788\uc5b4 \uc791\uc740 \uc2e4\uc218 \ud558\ub098\ub9cc\uc73c\ub85c\ub3c4 \uc218\uc5b5 \ub3d9\uc5d0 \ub2ec\ud558\ub294 \uc138\uc561 \uacf5\uc81c \ud61c\ud0dd\uc744 \ub193\uce60 \uc218 \uc788\uc73c\uba70, \uacbd\ud5d8\uc774 \ubd80\uc871\ud55c \uc0ac\ub0b4 \ud68c\uacc4\ud300\uc740 \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ubc1c\ub9de\ucd94\uae30 \uc5b4\ub824\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc0ac\ub0b4 \ud68c\uacc4 \uc5c5\ubb34\uc758 \ubc94\uc704, \ube44\uc6a9, \uc704\ud5d8\uc131, \uadf8\ub9ac\uace0 \uc911\uc18c\uae30\uc5c5\uc5d0 \uc801\ud569\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900\uc5d0 \ub300\ud574 \uc885\ud569\uc801\uc73c\ub85c \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Vi_sao_doanh_nghiep_vua_va_nho_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc65c \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\" >\uc911\uc18c\uae30\uc5c5(SME)\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud544\uc694\ub85c \ud558\ub294 \uc138 \uac00\uc9c0 \uaddc\uc81c \uc900\uc218 \uc555\ub825.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\" >2026\ub144 \ubc95\ub960 \uccb4\uacc4\ub294 \uc790\uccb4 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ub354\uc6b1 \uc704\ud5d8\ud558\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\" >\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ke_toan_bao_cao_thue_dinh_ky\" >\ud68c\uacc4, \uc815\uae30 \uc138\ubb34 \ubcf4\uace0<\/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-cho-doanh-nghiep-vua-va-nho\/#Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\" >\uc138\uc728 \ubc0f \uc138\uc81c \ud61c\ud0dd \uacb0\uc815\uc744 \uc704\ud55c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4.<\/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-cho-doanh-nghiep-vua-va-nho\/#Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\" >\uc7ac\ubb34\uc81c\ud45c\uc640 \uc5f0\ub9d0 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\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-cho-doanh-nghiep-vua-va-nho\/#Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\" >\uc774\uc790 \ube44\uc6a9 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uae30\ub85d(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\" >\uc911\uc18c\uae30\uc5c5\uc6a9 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30\uc5d0 \uc801\ud569\ud55c \ub300\uc0c1\uc740 \uacfc\uc5f0 \uae30\uc5c5\uc77c\uae4c\uc694?<\/a><\/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-cho-doanh-nghiep-vua-va-nho\/#Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc774 \uc790\uccb4\uc801\uc73c\ub85c \ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\" >3\ub144\uac04\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ub193\uce58\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ap_sai_thue_suat_15_17_hoac_20\" >\uc798\ubabb\ub41c \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5c8\uc2b5\ub2c8\ub2e4: 15%, 17% \ub610\ub294 20%.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\" >\uccad\uad6c\uc11c, \uc99d\ube59 \uc11c\ub958 \ubc0f \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \uc624\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\" >\uc774\uc790 \ube44\uc6a9 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \ubabb\ud55c \uac83.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\" >\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 vs. \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c \uc720\uc9c0.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\" >\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uad6c\ud604 \uacfc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\" >\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\" >\uc911\uc18c\uae30\uc5c5 \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-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\" >\uc0c8\ub85c \uc124\ub9bd\ub41c \uc911\uc18c\uae30\uc5c5(SME)\uc740 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uc790\ub3d9\uc73c\ub85c \uba74\uc81c\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\" >\ubc95\uc778 \uc18c\ub4dd\uc138\uc728 15%\uac00 \uc801\uc6a9\ub418\ub824\uba74 \ub9e4\ucd9c\uc561 \uae30\uc900\uc740 \uc5bc\ub9c8\uc5ec\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_co_bao_gom_tu_van_thue_khong\" >\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc138\ubb34 \ucee8\uc124\ud305\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_thanh_toan_tien_mat_cho_hoa_don_nho_co_bi_loai_chi_phi_khong\" >\uc18c\uc561 \uccad\uad6c\uc11c\ub97c \ud604\uae08\uc73c\ub85c \uc9c0\ubd88\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \ud574\ub2f9 \ube44\uc6a9\uc774 \uacf5\uc81c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_von_vay_tu_cong_ty_me_nuoc_ngoai_co_can_dich_vu_ke_toan_chuyen_sau_hon_khong\" >\ud574\uc678 \ubaa8\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \ub300\ucd9c\uc744 \ubc1b\uc740 \uae30\uc5c5\uc740 \ub354\uc6b1 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_vua_va_nho_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep\"><\/span><b>\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc65c \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\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;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\uc758 \ub300\ub2e4\uc218\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc774\uc9c0\ub9cc, \uaddc\ubaa8\uc5d0 \ube44\ud574 \uac00\uc7a5 \ub192\uc740 \uc218\uc900\uc758 \uaddc\uc81c \uc900\uc218 \uc555\ub825\uc744 \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uc774\ub7ec\ud55c \uc5ed\uc124\uc801\uc778 \uc0c1\ud669\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud574 \ub9cc\ub4e4\uc5b4\uc84c\uc2b5\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc740 \ub300\uae30\uc5c5\ucc98\ub7fc \ud3ec\uad04\uc801\uc778 \ud68c\uacc4, \uc138\ubb34 \ubc0f \ubcf4\uace0 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud558\uc9c0\ub9cc, \uc608\uc0b0\uacfc \uc778\ub825\uc774 \ubd80\uc871\ud558\uc5ec \ub300\uaddc\ubaa8 \uc804\ub2f4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc6b4\uc601\ud560 \uc218 \uc5c6\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\"><\/span><b>\uc911\uc18c\uae30\uc5c5(SME)\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud544\uc694\ub85c \ud558\ub294 \uc138 \uac00\uc9c0 \uaddc\uc81c \uc900\uc218 \uc555\ub825.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \uc138\uc81c \uc815\ucc45 \ubcc0\uacbd \ube48\ub3c4\uac00 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144\ubd80\ud130 2026\ub144\uae4c\uc9c0\uc758 \uae30\uac04 \ub3d9\uc548\uc5d0\ub9cc \uc77c\ub828\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud45c\ub418\uc5b4 \uac70\uc758 \ub3d9\uc2dc\uc5d0 \ubc1c\ud6a8\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"> \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <strong><span style=\"color: #0000ff;\">N<\/span><\/strong><\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216219\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 320\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \ubc95\uc758 \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815, \ubbfc\uac04 \uacbd\uc81c \ubc1c\uc804\uc744 \uc704\ud55c \ud2b9\ubcc4 \uba54\ucee4\ub2c8\uc998 \ubc0f \uc815\ucc45\uc5d0 \uad00\ud55c \uacb0\uc758\uc548 198\/2025\/QH15 \ubc0f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/nghi-dinh-20-2026-nd-cp-huong-dan-thi-hanh-nghi-quyet-198-2025-qh15-ve-phat-trien-kinh-te-tu-nhan-424032-d1.html\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 20\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uacb0\uc758\uc548 \uc774\ud589 \uc9c0\uce68. \uc5ec\ub7ec \uc5c5\ubb34\ub97c \ub2f4\ub2f9\ud558\ub294 \uc0ac\ub0b4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac01 \ubb38\uc11c\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uad50\ucc28 \ud655\uc778\ud558\ub294 \ub370 \ucda9\ubd84\ud55c \uc2dc\uac04\uc744 \ud655\ubcf4\ud558\uae30 \uc5b4\ub824\uc6b8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub458\uc9f8\ub85c, \uc624\ub958\ub85c \uc778\ud55c \ube44\uc6a9\uc774 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uac1c\uc815\ub41c \uc2dc\ud589\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc0f \uc11c\ub958 \uad00\ub828 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc774 \uac15\ud654\ub418\uc5c8\uc73c\uba70, \uc2dc\ud589\ub839 320\/2025\/ND-CP\uc5d0 \ub530\ub77c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\ub294 \ubb34\ud604\uae08 \uacb0\uc81c \uc758\ubb34 \uae30\uc900 \uae08\uc561\uc774 \uc1a1\uc7a5\ub2f9 500\ub9cc VND\ub85c \ub0ae\uc544\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc14b\uc9f8\ub85c, \uae30\uc5c5\ub4e4\uc740 \uc790\uc2e0\ub4e4\uc774 \ub204\ub9b4 \uc218 \uc788\ub294 \uc778\uc13c\ud2f0\ube0c\ub97c \uc81c\ub300\ub85c \uc778\uc2dd\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ub2e8\uc21c\ud788 &quot;\uc7a5\ubd80 \uc815\ub9ac&quot;\uc5d0 \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc815\ub2f9\ud55c \uc138\uae08 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub3c4\uad6c\uc778 \ud575\uc2ec\uc801\uc778 \uc774\uc720\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\"><\/span><b>2026\ub144 \ubc95\ub960 \uccb4\uacc4\ub294 \uc790\uccb4 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ub354\uc6b1 \uc704\ud5d8\ud558\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c11\uc870\uc5d0 \ub530\ub974\uba74 \uc77c\ubc18 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728\uc740 20%\uc774\uc9c0\ub9cc, \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND \uc774\ud558\uc778 \uc0ac\uc5c5\uc790\ub294 15% \uc138\uc728\uc744, \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND \ucd08\uacfc 500\uc5b5 VND \uc774\ud558\uc778 \uc0ac\uc5c5\uc790\ub294 17% \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub300\ubd80\ubd84\uc758 \uc911\uc18c\uae30\uc5c5\uc774 \uc18d\ud558\ub294 \uc77c\ubc18\uc801\uc778 \ub9e4\ucd9c \uaddc\ubaa8\uc774\uc9c0\ub9cc, \ub9e4\ucd9c\uc561, \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc218\uc775, \uae08\uc735 \ud65c\ub3d9 \uc218\uc775 \ubc0f \uae30\ud0c0 \uc18c\ub4dd\uc744 \ud3ec\ud568\ud55c \ucd1d\ub9e4\ucd9c\uc561\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uad00\ub828 \uaddc\uc815\uc744 \uba85\ud655\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 15% \ub610\ub294 17% \uc138\uc728 \uc801\uc6a9 \ub300\uc0c1\uc784\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 20% \uc138\uc728\uc744 \uc798\ubabb \uc801\uc6a9\ud558\ub294 \uc2e4\uc218\ub97c \ubc94\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \uacb0\uc758\uc548 198\/2025\/QH15 \uc81c10\uc870 \ubc0f \uc2dc\ud589\ub839 20\/2026\/ND-CP\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5\uc740 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d \ucd5c\ucd08 \ubc1c\uae09\uc77c\ub85c\ubd80\ud130 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \uc774\ub294 \uc0c1\ub2f9\ud55c \uc778\uc13c\ud2f0\ube0c\uc774\uc9c0\ub9cc \uc5c4\uaca9\ud55c \uc81c\uc678 \uc870\uac74\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. <\/span><b>\ud574\ub2f9 \uc0ac\ud56d \uc5c6\uc74c<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud569\ubcd1, \ud1b5\ud569, \ubd84\ud560, \ubd84\ub9ac, \uc0ac\uc5c5 \uc720\ud615 \ubcc0\uacbd \ub610\ub294 \uc18c\uc720\uad8c \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\uac00 \uc774\ub7ec\ud55c \uba74\uc81c \uc870\uac74\uc744 \uc81c\ub300\ub85c \ud655\uc778\ud558\uc9c0 \uc54a\uace0 \uc790\uc9c4 \uc2e0\uace0\ud560 \uacbd\uc6b0, \uc18c\uae09 \uacfc\uc138 \ub300\uc0c1\uc774 \ub420 \uc704\ud5d8\uc774 \ud07d\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc0ac\uc5c5\uccb4\uac00 \uc790\uc2e0\uc758 \uad8c\ub9ac\ub97c \uc54c\uc9c0 \ubabb\ud558\uba74 \ubc95\ub960\uc5d0 \ub530\ub77c \ubd80\uc5ec\ub41c 3\ub144\uac04\uc758 \uc138\uae08 \uba74\uc81c \ud61c\ud0dd\uc744 \uc644\uc804\ud788 \ub193\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\"><\/span><b>\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9783\" aria-describedby=\"caption-attachment-9783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9783\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c 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-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9783\" class=\"wp-caption-text\">\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc5b4\ub5a4 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \uc9c4\uc815\uc73c\ub85c \ud6a8\uacfc\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub294 \ub2e8\uc21c\ud788 \uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc5f0\uc911 \uc7ac\ubb34 \ubc0f \uc138\ubb34 \uc8fc\uae30 \uc804\ubc18\uc744 \ud3ec\uad04\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_bao_cao_thue_dinh_ky\"><\/span><b>\ud68c\uacc4, \uc815\uae30 \uc138\ubb34 \ubcf4\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\ubcf8 \uad6c\uc131 \uc694\uc18c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc131\ub41c \ubb38\uc11c\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \ub9e4\uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\uc218\uae08\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0, \ubb34\ud604\uae08 \uacb0\uc81c \uae30\uc900\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \uad00\ub9ac\ud558\uba70, \uc815\uae30\uc801\uc73c\ub85c \ud68c\uc0ac \ub370\uc774\ud130\uc640 \ub300\uc870\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\"><\/span><b>\uc138\uc728 \ubc0f \uc138\uc81c \ud61c\ud0dd \uacb0\uc815\uc744 \uc704\ud55c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc801 \uac00\uce58\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uac01 \uacfc\uc138 \uae30\uac04\uc758 \uc2e4\uc81c \ucd1d\ub9e4\ucd9c\uc561\uc744 \uae30\uc900\uc73c\ub85c \ubc95\ub839 320\/2025\/ND-CP(15% \ub610\ub294 17%)\uc5d0 \ub530\ub978 \uc138\uc728\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uace0, \uacb0\uc758\uc548 198\/2025\/QH15 \ubc0f \ubc95\ub839 20\/2026\/ND-CP\uc5d0 \ub530\ub978 3\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74 \ucda9\uc871 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc774 \uc694\uad6c\ud558\ub294 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc790\uc9c4 \uc2e0\uace0 \uc11c\ub958\ub97c \uc791\uc131\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c\uc640 \uc5f0\ub9d0 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131(\uc18c\uaddc\ubaa8 \uae30\uc5c5\uc740 \uc7ac\uc815\ubd80\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \ubcc4\ub3c4\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\uc73c\uba70, \uae30\ud0c0 \uc911\uc18c\uae30\uc5c5\uc740 \ud45c\uc900 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ub610\ub294 \uac04\uc18c\ud654\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud568), \ud574\ub2f9 \uc5f0\ub3c4\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80, \uadf8\ub9ac\uace0 \uc9c1\uc6d0\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\"><\/span><b>\uc774\uc790 \ube44\uc6a9 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uae30\ub85d(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc911\uc18c\uae30\uc5c5(SME)\uc740 \ubaa8\uae30\uc5c5\uc774\ub098 \uac1c\uc778 \uc8fc\uc8fc\ub85c\ubd80\ud130 \uc790\ubcf8 \ucd9c\uc790 \ub610\ub294 \ub300\ucd9c\uc744 \ubc1b\ub294\ub370, \uc774\ub7ec\ud55c \uad00\uacc4\ub294 \ubc95\ub839 255\/2026\/ND-CP\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \ud574\ub2f9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uacf5\uc81c \uac00\ub2a5\ud55c \uc774\uc790 \ube44\uc6a9\uc758 \uae30\uc900\uc561\uc744 \uc0b0\uc815\ud558\uace0 \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\uc804\uac00\uaca9 \uc0b0\uc815\uc744 \uc704\ud55c \ubb38\uc11c\ub97c \uc900\ube44\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud558\uc5ec \uac10\uc0ac \uc2dc \ube44\uc6a9 \ubd88\uc778\uc815\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc6a9 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30\uc5d0 \uc801\ud569\ud55c \ub300\uc0c1\uc740 \uacfc\uc5f0 \uae30\uc5c5\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc790\ub3d9\uc73c\ub85c \uc911\uc18c\uae30\uc5c5(SME)\uc73c\ub85c \ubd84\ub958\ub418\uc5b4 \uc6b0\ub300 \ud61c\ud0dd\uc744 \ubc1b\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5 \uc9c0\uc6d0\ubc95\uc5d0 \uad00\ud55c \ubc95\ub839 80\/2021\/ND-CP \uc81c5\uc870\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5 \ubd84\ub958\ub294 \uc0ac\uc5c5 \ubd84\uc57c, \uc5f0\ud3c9\uade0 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \uc9c1\uc6d0 \uc218, \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561 \ub610\ub294 \ucd1d\uc790\ubcf8\uae08\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\ub18d\uc5c5, \uc0b0\uc5c5, \uac74\uc124 \ubd80\ubb38\uc758 \uc18c\uaddc\ubaa8 \uae30\uc5c5 \uc911 \uadfc\ub85c\uc790 \uc218\uac00 10\uba85 \uc774\ud558\uc774\uace0 \ucd1d\ub9e4\ucd9c \ub610\ub294 \ucd1d\uc790\ubcf8\uc774 30\uc5b5 VND\ub97c \ub118\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc740 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \uc790\uaca9\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \ubb34\uc5ed \ubc0f \uc11c\ube44\uc2a4 \ubd80\ubb38\uc740 \ub9e4\ucd9c \uae30\uc900\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \uaddc\ubaa8\ub97c \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uc798\ubabb\ub41c \uc138\uc728\uc774 \uc801\uc6a9\ub418\uac70\ub098, \uc138\uae08 \uba74\uc81c \uc870\uac74\uc774 \uc798\ubabb \uc801\uc6a9\ub418\uac70\ub098, \uae30\uc5c5 \uaddc\ubaa8\ubcc4\ub85c \ud2b9\ud654\ub41c \uc9c0\uc6d0 \uc815\ucc45\uc744 \ubc1b\uc9c0 \ubabb\ud558\ub294 \ub4f1\uc758 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \ubc18\ub4dc\uc2dc \uac70\uccd0\uc57c \ud560 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\"><\/span><b>\uc911\uc18c\uae30\uc5c5(SMEs)\uc774 \uc790\uccb4\uc801\uc73c\ub85c \ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9782\" aria-describedby=\"caption-attachment-9782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9782\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9782\" class=\"wp-caption-text\">\uc911\uc18c\uae30\uc5c5\uc774 \ud754\ud788 \uacaa\ub294 \uc0ac\uc5c5 \uc704\ud5d8\uacfc \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\"><\/span><b>3\ub144\uac04\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ub193\uce58\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uc7a5 \ud06c\uace0, \ub610 \uac00\uc7a5 \uac04\uacfc\ud558\uae30 \uc26c\uc6b4 \uc704\ud5d8\uc740 \uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\ub4e4\uc774 \uacb0\uc758\uc548 198\/2025\/QH15 \uc81c10\uc870\uc5d0 \ub530\ub77c 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \ubaa8\ub974\uace0 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc774 \uc815\ucc45\uc740 \uae30\uc5c5 \uac04 \uac70\ub798\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. <\/span><b>\uc2a4\uc2a4\ub85c \uc870\uac74\uc744 \uc815\ud558\uace0, \uc2a4\uc2a4\ub85c \uc120\uc5b8\ud558\uba70, \uc2a4\uc2a4\ub85c \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \ub9cc\uc57d \uc544\ubb34\ub3c4 \uc81c\ub54c \uac80\ud1a0\ud558\uace0 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74, \uc138\uae08 \uba74\uc81c\uac00 \uc790\ub3d9\uc73c\ub85c \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uace0 \uacf5\ub780\uc73c\ub85c \ub0a8\uac8c \ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c, \uc0ac\uc5c5 \ubd84\ud560, \ubd84\ub9ac \ub610\ub294 \uc0ac\uc5c5 \uc720\ud615 \ubcc0\uacbd\uc73c\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\ub85c\uc11c \uc2dc\ud589\ub839 20\/2026\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uba74\uc81c \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0, \uc138\uae08 \uba74\uc81c\ub97c \uc2e0\uace0\ud558\ub294 \uac83\uc740 \uc138\ubb34 \uc870\uc0ac \uc2dc \uc138\uae08 \uccb4\ub0a9\uc758 \uc77c\ubc18\uc801\uc778 \uc6d0\uc778\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_sai_thue_suat_15_17_hoac_20\"><\/span><b>\uc798\ubabb\ub41c \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5c8\uc2b5\ub2c8\ub2e4: 15%, 17% \ub610\ub294 20%.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\uc728\uc740 \uacfc\uc138 \uae30\uac04\ubcc4 \ucd1d \ub9e4\ucd9c\uc561\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uae30 \ub54c\ubb38\uc5d0, \ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND \ub610\ub294 500\uc5b5 VND \ub0b4\uc678\ub85c \ubcc0\ub3d9\ud558\ub294 \uae30\uc5c5\uc740 \ubd84\uae30\ubcc4 \ub204\uc801 \ub9e4\ucd9c\uc561\uc744 \uba74\ubc00\ud788 \uad00\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \uc798\ubabb\ub41c \uc138\uc728\uc744 \uc801\uc6a9\ud560 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0 \uc608\uc0c1 \uc138\uc728\uc744 \uae30\uc900\uc73c\ub85c \uc7a0\uc815 \uc138\uc561\uc744 \ub0a9\ubd80\ud558\uc9c0\ub9cc \uc5f0\ub9d0 \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc774 \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0, \ucd5c\uc885 \uc815\uc0b0 \uc2dc \ucc28\uc561\uc744 \ucc98\ub9ac\ud574\uc57c \ud558\ub294\ub370, \uc9c0\uc18d\uc801\uc778 \ud68c\uacc4 \uad00\ub9ac \uac10\ub3c5\uc774 \uc5c6\uc73c\uba74 \uc624\ub958 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\"><\/span><b>\uccad\uad6c\uc11c, \uc99d\ube59 \uc11c\ub958 \ubc0f \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 320\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc720\ud6a8\ud55c \uacbd\ube44\ub85c \uc778\uc815\ub418\ub294 \uc758\ubb34\uc801\uc778 \ubb34\ud604\uae08 \uacb0\uc81c \uae30\uc900 \uae08\uc561\uc774 \uc1a1\uc7a5\ub2f9 500\ub9cc VND\ub85c \ub0ae\uc544\uc9d0\uc5d0 \ub530\ub77c, \uc18c\uc561 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ud604\uae08\uc73c\ub85c \uc9c0\ubd88\ud558\ub294 \ub370 \uc775\uc219\ud55c \uc911\uc18c\uae30\uc5c5(SME)\uc740 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc815\ub2f9\ud55c \uacbd\ube44\uac00 \uc0c1\ub2f9 \ubd80\ubd84 \ubd88\uc778\uc815\ub418\uc5b4 \uc758\ub3c4\uce58 \uc54a\uc740 \uacfc\uc138 \uc18c\ub4dd \uc99d\uac00\ub97c \uacaa\uc744 \uc704\ud5d8\uc5d0 \ucc98\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\"><\/span><b>\uc774\uc790 \ube44\uc6a9 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \ubabb\ud55c \uac83.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790 \uad00\uacc4\ub97c \uac80\ud1a0\ud558\uc9c0 \uc54a\uace0 \uc8fc\uc8fc, \ubaa8\ud68c\uc0ac \ub610\ub294 \uac1c\ubcc4 \uc784\uc6d0\uc73c\ub85c\ubd80\ud130 \uc790\ubcf8\uc744 \ucc28\uc785\ud558\ub294 \uae30\uc5c5\uc740 \uc2e0\uace0 \uc758\ubb34\ub97c \ub204\ub77d\ud560 \uac00\ub2a5\uc131\uc774 \ub192\uc73c\uba70, \uc774\ub294 \uc138\ubb34\uc870\uc0ac \uc2dc \uc774\uc790 \ube44\uc6a9 \uc7ac\uc0b0\uc815\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8\uc740 \ub0b4\ubd80 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uac70\uc758 \uc811\ud558\uc9c0 \ubabb\ud558\ub294 \uc0c1\ud669\uc73c\ub85c, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uc2dd\ubcc4\ubd80\ud130 \uc774\uc790 \ube44\uc6a9 \uc0b0\uc815\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubcf5\uc7a1\ud55c \uc804\ubb38 \uc9c0\uc2dd\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4. \uc0ac\uc18c\ud55c \uc2e0\uace0 \uc624\ub958\ub77c\ub3c4 \ubbf8\ub0a9 \uc138\uae08\uc774\ub098 \ucd94\uac00 \uc138\uc561 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc694\uc778\uc5d0 \ub530\ub77c \uc6d4\ubcc4 \ub610\ub294 \uc5f0\uac04\uc73c\ub85c \uccad\uad6c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc0dd\uc131\ub41c \uc1a1\uc7a5 \ubc0f \ubb38\uc11c \uc218: \uc18c\uc561 \uac70\ub798\uac00 \ub9ce\uc740 \uc0c1\uc5c5 \uae30\uc5c5\uc740 \uc11c\ube44\uc2a4 \uae30\uc5c5\ubcf4\ub2e4 \uc77c\ubc18\uc801\uc73c\ub85c \ub354 \ub9ce\uc740 \ubb38\uc11c\ub97c \uc0dd\uc131\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: \uc218\uc785\/\uc218\ucd9c, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \ub610\ub294 \uc5ec\ub7ec \uc9c0\uc810\uc744 \ubcf4\uc720\ud55c \uc0ac\uc5c5\uccb4\ub294 \ub354 \uad11\ubc94\uc704\ud55c \uc5c5\ubb34 \ubc94\uc704\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc218\uc640 \uadf8\uc5d0 \ub530\ub978 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uad6c\uc870\uc758 \ubcf5\uc7a1\uc131: \uc8fc\uc8fc \ub610\ub294 \ud574\uc678 \ubaa8\ud68c\uc0ac\ub85c\ubd80\ud130 \ub300\ucd9c\uc744 \ubc1b\uc740 \uae30\uc5c5\uc740 \uc774\uc790 \ube44\uc6a9 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \ubb38\uc11c\uc5d0 \ub300\ud55c \ucd94\uac00 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc744 \ub354 \uc798 \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \ub9e4\uc6d4 \ubc1c\ud589\ub418\ub294 \uc1a1\uc7a5 \uc218\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub41c \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \uac00\uaca9\ud45c\uc5d0\ub294 \uc815\uae30\uc801\uc778 \uc138\uae08 \ubcf4\uace0 \ubc0f \ud68c\uacc4 \uae30\ub85d \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\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;\">\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc6d4\ubcc4 \uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc (VND\/\uc6d4)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1~5\uac1c\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\uac1c\uc5d0\uc11c 21\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\uac1c\uc5d0\uc11c 60\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\uac1c \uc774\uc0c1\uc758 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\ub9cc\ubd80\ud130<\/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;\"> \uc704\uc758 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc785\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc758 \uc2e4\uc81c \ube44\uc6a9\uc740 \uac01 \uae30\uc5c5\uc758 \uaddc\ubaa8, \uc5c5\uc885, \uc7a5\ubd80 \ubc0f \uc11c\ub958\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 vs. \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c \uc720\uc9c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \ucc44\uc6a9, \uad50\uc721 \ubc0f \uc720\uc9c0\ud558\ub294 \ub370\uc5d0\ub294 \uae09\uc5ec, \ubcf4\ud5d8, \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ubc0f \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub9de\ucdb0 \uad50\uc721\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud558\ub294\ub370, \uc774\uc640 \ube44\uad50\ud588\uc744 \ub54c \ub300\uc548\uc740...<\/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 \uc911\uc18c\uae30\uc5c5(SME)\uc774 \uc6b4\uc601 \uc608\uc0b0\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc804\ubb38 \ud300\uc758 \uc870\uc5b8\uc744 \ubc1b\uace0 \ucd5c\uc2e0 \ubc95\uaddc\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. \ub300\ubd80\ubd84\uc758 \uc2a4\ud0c0\ud2b8\uc5c5 \uae30\uc5c5\uc774\ub098 \uc9c1\uc6d0 \uc218\uac00 50\uba85 \ubbf8\ub9cc\uc778 \uae30\uc5c5\uc774 \ucc98\uc74c\ubd80\ud130 \uc790\uccb4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uad6c\ucd95\ud558\ub294 \ub300\uc2e0 \uc544\uc6c3\uc18c\uc2f1\uc744 \uc120\ud0dd\ud558\ub294 \uc774\uc720\ub3c4 \ubc14\ub85c \uc774 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uad6c\ud604 \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)\uc5d0\uc11c \uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc808\ucc28:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ub2e8\uacc4 \u2013 \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \uc870\uc0ac\ud558\uace0 \ud30c\uc545\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc18c\uaddc\ubaa8, \uc911\uc18c\uae30\uc5c5 \ub610\ub294 \uc911\uacac\uae30\uc5c5\uc5d0 \uc18d\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\uace0 \uc801\uc808\ud55c \ud68c\uacc4 \uc81c\ub3c4 \ubc0f \uc6b0\ub300 \uc815\ucc45\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud574, \ubc95\ub839 80\/2021\/ND-CP\uc5d0 \ub530\ub978 \ub178\ub3d9, \uc218\uc775 \ubc0f \uc790\ubcf8 \uc870\ub2ec \uae30\uc900\uc744 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\ub2e8\uacc4 \u2013 \uc138\uae08 \ud61c\ud0dd \uc790\uaca9 \uac80\ud1a0: <\/b><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 198\/2025\/QH15\uc5d0 \ub530\ub978 3\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \ud655\uc778\ud558\uace0, \uc2e4\uc81c \uc218\uc775\uc744 \uae30\uc900\uc73c\ub85c \uc801\uc6a9 \uac00\ub2a5\ud55c \uc138\uc728(15% \ub610\ub294 17%)\uc744 \uacb0\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\ub2e8\uacc4 \u2013 \ubb38\uc11c \ubc0f \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c\uc744 \ud45c\uc900\ud654\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5\uc744 \uac80\ud1a0\ud558\uc5ec \ubb34\ud604\uae08 \uacb0\uc81c \uae30\uc900 \ubc0f \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9 \uc870\uac74 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ub2e8\uacc4 \u2013 \uc815\uae30 \uc2e0\uace0 \ubc0f \ud68c\uacc4 \ucc98\ub9ac: <\/b><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc791\uc131\ud558\uace0, \ub9e4\uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \ud68c\uc0ac\uc640 \ub370\uc774\ud130\ub97c \ub300\uc870\ud558\uc5ec \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5\ub2e8\uacc4 \u2013 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131: <\/b><span style=\"font-weight: 400;\">2\ub2e8\uacc4\uc5d0\uc11c \uacb0\uc815\ub41c \uc815\ud655\ud55c \uc138\uc728\uacfc \uc778\uc13c\ud2f0\ube0c\ub97c \uc801\uc6a9\ud558\uc5ec 1\ub144 \uce58 \ub370\uc774\ud130\ub97c \ubaa8\ub450 \ucde8\ud569\ud55c \ud6c4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>6\ub2e8\uacc4 \u2013 \uc815\uae30\uc801\uc778 \ud611\uc758 \ubc0f \uc815\ucc45 \ubcc0\uacbd \uc54c\ub9bc: <\/b><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub418\ub294 \uc989\uc2dc \uc138\uae08 \uc138\uc728, \uc778\uc13c\ud2f0\ube0c \ubc0f \uc2e0\uace0 \uc591\uc2dd\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uae30\uc5c5\uc5d0 \uc54c\ub824 \uae30\uc5c5\ub4e4\uc774 \uc900\ube44 \uc5c6\uc774 \ub4a4\ucc98\uc9c0\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc77c\ubc18\uc801\uc778 \ud504\ub808\uc784\uc6cc\ud06c \ud504\ub85c\uc138\uc2a4\ub294 \ucc38\uace0 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub420 \uac83\uc774\uba70, \uc138\ubd80 \uc0ac\ud56d\uc758 \uc218\uc900\uc740 \uad6c\ud604 \uacfc\uc815\uc5d0\uc11c \uac01 \uc0b0\uc5c5 \ubc0f \uc0ac\uc5c5\uc758 \uc2e4\uc81c \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc870\uc815\ub420 \uac83\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \ud3c9\uac00\ud560 \ub54c \ub2e4\uc74c \ub124 \uac00\uc9c0 \uae30\uc900\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub960 \uaddc\uc815\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc720\uc9c0\ud560 \uc218 \uc788\ub294 \ub2a5\ub825.<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ud300\uc740 \uae30\uc874 \uad00\ud589\uc5d0 \ub530\ub77c \uaddc\uc815\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, 2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95, \uc2dc\ud589\ub839 320\/2025\/ND-CP, \uacb0\uc758\uc548 198\/2025\/QH15 \ubc0f \uad00\ub828 \uc9c0\uce68\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc744 \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0ac\uc5c5 \uaddc\ubaa8\uc640 \uc5c5\uc885\uc5d0 \ub9de\ucd98 \uc2e4\ubb34 \uacbd\ud5d8.<\/b><span style=\"font-weight: 400;\"> \ud2b9\uc218\uad00\uacc4\uc790 \uae08\uc735\uc744 \uc774\uc6a9\ud558\ub294 \uc81c\uc870\uc5c5\uccb4\ub294 \uc21c\uc218 \ubb34\uc5ed\uc5c5\uccb4\uc640 \ub2ec\ub9ac \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uc11c\ub958 \ucc98\ub9ac \uacbd\ud5d8\uc774 \uc788\ub294 \ubc95\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc5c5\ubb34 \ubc94\uc704 \ubc0f \ube44\uc6a9\uc5d0 \ub300\ud55c \ud22c\uba85\uc131: <\/b><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uacc4\uc57d\uc11c\uc5d0\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \ube44\uc6a9 \ubc1c\uc0dd\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc5c5\ubb34 \ubc94\uc704\uc640 \uac01 \ub2f9\uc0ac\uc790\uc758 \ucc45\uc784 \uc0ac\ud56d\uc744 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\ubc00 \uc720\uc9c0 \ubc0f \ubc95\uc801 \ucc45\uc784\uc5d0 \ub300\ud55c \ud5cc\uc2e0.<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ubaa8\ub4e0 \uc911\uc694\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uba85\ud655\ud55c \uc815\ubcf4 \ubcf4\uc548 \uba54\ucee4\ub2c8\uc998\uc744 \uac16\ucd94\uace0 \ucee8\uc124\ud305 \uc2e4\uc218\ub85c \uc778\ud55c \uc624\ub958 \ubc1c\uc0dd \uc2dc \ucc45\uc784\uc744 \uc9c8 \uac83\uc744 \uc57d\uc18d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-thue-dich-vu-ke-toan\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">\uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uc900\uc218\ud558\ub3c4\ub85d \ub3c4\uc6b8 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc6b0\ub300 \uc138\uc728(\ub9e4\ucd9c\uc561 \uae30\uc900 15%, 17%)\ubd80\ud130 \uc2e0\uaddc \uc124\ub9bd \uae30\uc5c5\uc5d0 \ub300\ud55c 3\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubc95\uc801\uc73c\ub85c \ubcf4\uc7a5\ub41c \uc138\uc81c \ud61c\ud0dd\uc744 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \ub3c4\uad6c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uae09\ubcc0\ud558\ub294 2026\ub144 \uc138\ubc95 \uccb4\uacc4 \uc18d\uc5d0\uc11c \uae30\uc5c5\uc774 \uc7ac\uc815\uc801 \uc758\ubb34\ub97c \ubc95\uc801\uc73c\ub85c \uc900\uc218\ud558\uba70 \uc790\uc2e0\uac10 \uc788\uac8c \uc6b4\uc601\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8\ub97c \uac16\ucd98 \ud68c\uacc4\ud300\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud560\uc9c0 \uc544\ub2c8\uba74 \uc678\ubd80\uc5d0 \uc704\ud0c1\ud560\uc9c0 \uace0\ubbfc\ud558\uace0 \uc788\ub2e4\uba74, MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00\ub4e4\uc774 \uadc0\uc0ac\uc758 \uaddc\ubaa8, \uc5c5\uc885, \ud604\uc7ac \ud68c\uacc4 \ud604\ud669\uc744 \ubd84\uc11d\ud558\uc5ec \uc911\uc18c\uae30\uc5c5\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc81c\uc548\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uadc0\uc0ac\uac00 \ubc95\uc801\uc73c\ub85c \ubcf4\uc7a5\ub41c \uc138\uae08 \ud61c\ud0dd\uc744 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\uc911\uc18c\uae30\uc5c5 \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=\"Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\"><\/span><b>\uc0c8\ub85c \uc124\ub9bd\ub41c \uc911\uc18c\uae30\uc5c5(SME)\uc740 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uc790\ub3d9\uc73c\ub85c \uba74\uc81c\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub2f9\uc5f0\ud55c \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\ub839 20\/2026\/ND-CP\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uc2a4\uc2a4\ub85c \uc790\uaca9 \uc694\uac74\uc744 \ud310\ub2e8\ud558\uace0, \uc790\uaca9\uc774 \uc788\uc74c\uc744 \uc790\uc9c4 \uc2e0\uace0\ud558\uba70, \uc778\uc13c\ud2f0\ube0c \uc801\uc6a9\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4. \ud569\ubcd1, \ud1b5\ud569, \ubd84\ud560, \ubd84\ub9ac, \uc0ac\uc5c5 \uc720\ud615 \ubcc0\uacbd \ub610\ub294 \uc18c\uc720\uad8c \ubcc0\uacbd\uc744 \ud1b5\ud574 \uc124\ub9bd\ub41c \uae30\uc5c5\uc740 \uc790\uaca9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138\uc728 15%\uac00 \uc801\uc6a9\ub418\ub824\uba74 \ub9e4\ucd9c\uc561 \uae30\uc900\uc740 \uc5bc\ub9c8\uc5ec\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c11\uc870\uc5d0 \ub530\ub974\uba74, \uc5f0\uac04 \ucd1d\ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND \uc774\ud558\uc778 \uc0ac\uc5c5\uccb4\ub294 \uc138\uc728 15%\uac00 \uc801\uc6a9\ub418\uace0, 30\uc5b5 VND \ucd08\uacfc 500\uc5b5 VND \uc774\ud558\uc778 \uc0ac\uc5c5\uccb4\ub294 \uc138\uc728 17%\uac00 \uc801\uc6a9\ub418\uba70, \uadf8 \uc678\uc758 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 \ud45c\uc900 \uc138\uc728 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_co_bao_gom_tu_van_thue_khong\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0\ub294 \uc138\ubb34 \ucee8\uc124\ud305\uc774 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uc5d0\ub294 \uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\uc5d0\ub9cc \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc6b0\ub300 \uc138\uc728 \ubc0f \uc138\uae08 \uba74\uc81c \uc790\uaca9 \uac80\ud1a0\uc640 \ud68c\uacc4 \uae30\ub85d \uac80\ud1a0\uac00 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thanh_toan_tien_mat_cho_hoa_don_nho_co_bi_loai_chi_phi_khong\"><\/span><b>\uc18c\uc561 \uccad\uad6c\uc11c\ub97c \ud604\uae08\uc73c\ub85c \uc9c0\ubd88\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \ud574\ub2f9 \ube44\uc6a9\uc774 \uacf5\uc81c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124, \uac00\ub2a5\ud569\ub2c8\ub2e4. \ubc95\ub839 320\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \ubd80\uac00\uac00\uce58\uc138\ub97c \ud3ec\ud568\ud558\uc5ec \uac1c\ubcc4\uc801\uc73c\ub85c \uad6c\ub9e4\ud55c \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc758 \uae08\uc561\uc774 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0, \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ubc1b\uc73c\ub824\uba74 \ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_vay_tu_cong_ty_me_nuoc_ngoai_co_can_dich_vu_ke_toan_chuyen_sau_hon_khong\"><\/span><b>\ud574\uc678 \ubaa8\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \ub300\ucd9c\uc744 \ubc1b\uc740 \uae30\uc5c5\uc740 \ub354\uc6b1 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608. \ubaa8\ud68c\uc0ac\ub85c\ubd80\ud130\uc758 \ub300\ucd9c\uc740 \uacc4\uc5f4\uc0ac \uad00\uacc4\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc73c\uba70, \uc774 \uacbd\uc6b0 \uc0ac\uc5c5\uccb4\ub294 \uc77c\ubc18\uc801\uc778 \ud68c\uacc4 \ubc29\uc2dd \ub300\uc2e0 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\uc804\uac00\uaca9\uc744 \uacb0\uc815\ud558\uae30 \uc704\ud55c \uc774\uc790 \ube44\uc6a9 \ud55c\ub3c4\ub97c \uac80\ud1a0\ud558\uace0 \uad00\ub828 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn t\u1ea5t y\u1ebfu khi khung ph\u00e1p l\u00fd thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i li\u00ean t\u1ee5c, t\u1eeb thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo doanh thu, quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111\u1ebfn ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9780","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\/9780","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=9780"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9780\/revisions"}],"predecessor-version":[{"id":9784,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9780\/revisions\/9784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9781"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}