{"id":9790,"date":"2026-09-09T08:33:00","date_gmt":"2026-09-09T01:33:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9790"},"modified":"2026-09-09T08:33:00","modified_gmt":"2026-09-09T01:33:00","slug":"co-nen-mo-cong-ty-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/","title":{"rendered":"\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud574\uc57c \ud560\uae4c\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ub2e4\uc2dc \ud55c\ubc88 \ub2f5\ud574\uc57c \ud560 \uc9c8\ubb38\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-quyet-66-17-2026-NQ-CP-cat-giam-nganh-nghe-dau-tu-kinh-doanh-co-dieu-kien-706041.aspx\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 66.17\/2026\/NQ-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\/Bo-may-hanh-chinh\/Nghi-quyet-66-18-2026-NQ-CP-phan-quyen-cat-giam-don-gian-hoa-thu-tuc-hanh-chinh-706220.aspx\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 66.18\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c \ubaa9\ub85d\uc5d0\uc11c \uc81c\uc678\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uacfc\uac70 \ub9ce\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc8fc\uc800\ud558\uac8c \ub9cc\ub4e4\uc5c8\ub358 \ud558\uc704 \uba74\ud5c8 \uc7a5\ubcbd\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \ud574\uc81c\ub418\uc5c8\uc9c0\ub9cc, \uadf8\ub807\ub2e4\uace0 \ubaa8\ub4e0 \uc804\ubb38\uc801 \uc704\ud5d8\uc774 \uc0ac\ub77c\uc9c4 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\uc801 \uadfc\uac70\ub97c \uc885\ud569\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uace0, \uc7a5\uc810\uacfc \uc704\ud5d8\uc744 \ubd84\uc11d\ud558\uba70, \ud604\uc7ac \uc2dc\uc810\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc2e4\uc9c8\uc801\uc778 \uc758\uc0ac\uacb0\uc815 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Vi_sao_cau_hoi_co_nen_mo_cong_ty_dich_vu_ke_toan_dang_%E2%80%9Cnong%E2%80%9D_tro_lai_sau_thang_72026\" >2026\ub144 7\uc6d4 \uc774\ud6c4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc774 \ub2e4\uc2dc \ub728\uac70\uc6b4 \ud654\uc81c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Cap_nhat_quan_trong_Thay_doi_dieu_kien_mo_cong_ty_dich_vu_ke_toan_nhu_the_nao\" >\uc911\uc694 \uc5c5\ub370\uc774\ud2b8: \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \uc5b4\ub5a4 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc788\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Khung_dieu_kien_truoc_ngay_0172026\" >2026\ub144 7\uc6d4 1\uc77c \uc774\uc804 \uc870\uac74 \uccb4\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Tu_0172026_Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien\" >2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub354 \uc774\uc0c1 \uc870\uac74\ubd80 \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Luu_y_ve_tinh_chat_tam_thoi_cua_thay_doi_nay\" >\uc774 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc77c\uc2dc\uc801\uc778 \uac83\uc784\uc744 \uc720\uc758\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Truoc_khi_tra_loi_co_nen_mo_cong_ty_dich_vu_ke_toan_can_can_doi_duoc_dieu_gi\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc5b4\ub5a4 \uc694\uc18c\ub97c \uace0\ub824\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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Von_nhan_su_va_chat_luong_chuyen_mon\" >\uc790\ubcf8, \uc778\uc801 \uc790\uc6d0, \uadf8\ub9ac\uace0 \uc804\ubb38\uc801\uc778 \uc790\uc9c8.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Nghia_vu_thue_cua_cong_ty_dich_vu_ke_toan_sau_khi_thanh_lap\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc758 \uc124\ub9bd \ud6c4 \uc138\uae08 \uc758\ubb34<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Co_nen_mo_cong_ty_dich_vu_ke_toan_Loi_ich_va_thach_thuc\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \ucc3d\uc5c5\ud574\uc57c \ud560\uae4c\uc694? \uc7a5\uc810\uacfc \uc5b4\ub824\uc6c0\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Loi_ich\" >\ud61c\ud0dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Thach_thuc\" >\ub3c4\uc804<\/a><\/li><\/ul><\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Quy_trinh_dang_ky_cong_ty_dich_vu_ke_toan_trong_giai_doan_chuyen_tiep\" >\uc804\ud658 \uae30\uac04 \ub3d9\uc548 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \ub4f1\ub85d\ud558\ub294 \uc808\ucc28.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_1_Chuan_bi_ho_so_dang_ky_doanh_nghiep\" >1\ub2e8\uacc4: \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc11c\ub958\ub97c \uc900\ube44\ud569\ub2c8\ub2e4.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_2_Nop_ho_so_dang_ky_doanh_nghiep\" >2\ub2e8\uacc4: \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_3_Thuc_hien_thu_tuc_dap_ung_dieu_kien_kinh_doanh_dich_vu_ke_toan\" >3\ub2e8\uacc4: \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc808\ucc28\ub97c \uc644\ub8cc\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_4_Hoan_thien_cac_thu_tuc_de_dua_doanh_nghiep_vao_hoat_dong\" >4\ub2e8\uacc4: \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uace0 \uc6b4\uc601\ud558\uae30 \uc704\ud55c \uc808\ucc28\ub97c \uc644\ub8cc\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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_co_nen_mo_cong_ty_dich_vu_ke_toan_dang_%E2%80%9Cnong%E2%80%9D_tro_lai_sau_thang_72026\"><\/span><b>2026\ub144 7\uc6d4 \uc774\ud6c4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc774 \ub2e4\uc2dc \ub728\uac70\uc6b4 \ud654\uc81c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uc911\ubc18 \uc774\ud6c4 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc744 \ub2e4\uc2dc \uc81c\uae30\ud55c \uac83\uc740 \uc6b0\uc5f0\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc9c1\uc811\uc801\uc778 \uc774\uc720\ub294 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccab\uc9f8, \ud574\ub2f9 \uc0b0\uc5c5 \uc9c4\uc785 \uc7a5\ubcbd\uc774 \uc81c\uac70\ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">2026\ub144 5\uc6d4 15\uc77c, \uc815\ubd80\ub294 \uacb0\uc758\uc548 66.17\/2026\/NQ-CP\ub97c \ubc1c\ud45c\ud558\uc5ec 2025\ub144 \ud22c\uc790\ubc95 \ubd80\ub85d IV\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud55c 56\uac1c \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c\ub97c \uc0ad\uc81c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud574\ub2f9 \uc5c5\uacc4\uc5d0 \uc788\uc5b4 \uc218\ub144 \ub9cc\uc5d0 \uac00\uc7a5 \ud070 \ubcc0\ud654\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub458\uc9f8\ub85c, \uc911\uc18c\uae30\uc5c5\uc758 \uc218\uac00 \uacc4\uc18d\ud574\uc11c \ube60\ub974\uac8c \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uc218\uc694 \uc99d\uac00\ub85c \uc774\uc5b4\uc9c4\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ub0b4\ubd80 \uc778\ub825\uc744 \ucc44\uc6a9\ud558\ub294 \ub300\uc2e0\uc5d0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc14b\uc9f8, \uac00\ub0b4 \uc0ac\uc5c5\uccb4\uac00 \uae30\uc5c5\uc73c\ub85c \uc804\ud658\ub418\ub294 \ubb3c\uacb0\uc774 \uc77c\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc0c8\ub85c\uc6b4 \uace0\uac1d \uae30\ubc18\uc744 \uad6c\ucd95\ud558\ub824\uba74 \ud68c\uacc4 \uc5c5\ubb34 \uc2dc\uc791 \uccab\ub0a0\ubd80\ud130 \ud30c\ud2b8\ub108\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_Thay_doi_dieu_kien_mo_cong_ty_dich_vu_ke_toan_nhu_the_nao\"><\/span><span style=\"color: #000000;\"><b>\uc911\uc694 \uc5c5\ub370\uc774\ud2b8: <\/b><strong>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c \uc694\uac74\uc740 \uc5b4\ub5bb\uac8c \ubcc0\ud654\ud588\uc2b5\ub2c8\uae4c?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9792\" aria-describedby=\"caption-attachment-9792\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9792\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo.jpg\" alt=\"C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111i\u1ec1u ki\u1ec7n m\u1edf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9792\" class=\"wp-caption-text\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud574\uc57c \ud560\uae4c\uc694? \uadf8\ub9ac\uace0 \uc124\ub9bd \uc694\uac74\uacfc \uad00\ub828\ub41c \ucd5c\uc2e0 \uaddc\uc815\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_dieu_kien_truoc_ngay_0172026\"><\/span><b>2026\ub144 7\uc6d4 1\uc77c \uc774\uc804 \uc870\uac74 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc774 \uc804\ubb38\uc9c1\uc774\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><b>\uac00\uc815 \uc5b4\uad6c<\/b><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638, \uc2dc\ud589\ub839 \uc81c174\/2016\/ND-CP\ud638, \uadf8\ub9ac\uace0 \uc2dc\ud589\ub839 \uc81c296\/2016\/TT-BTC\ud638\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uccb4\ub294 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac(2\uc778 \uc774\uc0c1), \ud569\uba85\ud68c\uc0ac, \uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uc138 \uac00\uc9c0 \uc720\ud615\uc73c\ub85c\ub9cc \uc124\ub9bd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc815 \ub300\ud45c\uc790\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud558\uba70, \uc0ac\uc5c5\uccb4\ub294 \uc77c\ubc18 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d \uc678\uc5d0 \uc7ac\uc815\ubd80\ub85c\ubd80\ud130 \ud68c\uacc4\uc5c5\ubb34 \uc218\ud589 \uc790\uaca9\uc99d\uba85\uc11c\ub97c \ucd94\uac00\ub85c \ubc1c\uae09\ubc1b\uc544\uc57c\ub9cc \uacf5\uc2dd\uc801\uc73c\ub85c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_0172026_Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien\"><\/span><b>2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ub354 \uc774\uc0c1 \uc870\uac74\ubd80 \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 5\uc6d4 15\uc77c, \uc815\ubd80\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0 \ud6a8\ub825\uc744 \uac16\ub294 \uacb0\uc758\uc548 66.17\/2026\/NQ-CP\ub97c \ubc1c\ud45c\ud558\uc5ec \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c \uc218\ub97c 198\uac1c\uc5d0\uc11c 142\uac1c\ub85c \ucd95\uc18c\ud588\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 2025\ub144 \ud22c\uc790\ubc95 \ubd80\ub85d IV\uc758 \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c \ubaa9\ub85d\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc81c\uc678\ub41c \uac83\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uacb0\uc758\uc548 66.18\/2026\/NQ-CP\ub294 \uc7ac\ubb34\ubd80 \uad00\ud560\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud55c \uc5ec\ub7ec \ubd80\ucc98 \uad00\ud560\uc758 11\uac1c \ubd84\uc57c\uc5d0 \ub300\ud55c \ud589\uc815 \uc808\ucc28 \ubc0f \uc0ac\uc5c5 \uc870\uac74\uc744 \ubd84\uad8c\ud654, \ucd95\uc18c \ubc0f \uac04\uc18c\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uc678\uad6d \uae30\uc5c5\uc758 \uad6d\uacbd \uac04 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc870\uac74 \uc644\ud654\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589 \uc9c0\uce68\uc73c\ub85c \ud68c\uacc4\uac10\uc0ac\uad00\ub9ac\uac10\ub3c5\uad6d\uc740 2026\ub144 5\uc6d4 22\uc77c \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. <\/span><b>2026\ub144 \uacf5\uc2dd \ubb38\uc11c 773\/QLKT-DN<\/b><span style=\"font-weight: 400;\">\ud574\ub2f9 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc811\uc218\ub418\uc5c8\uc9c0\ub9cc \uc544\uc9c1 \ucc98\ub9ac\ub418\uc9c0 \uc54a\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc790\uaca9 \uc99d\uba85\uc11c \ubc0f \ud68c\uacc4 \uc11c\ube44\uc2a4 \ub4f1\ub85d \uc99d\uba85\uc11c \ubc1c\uae09 \ub610\ub294 \uc7ac\ubc1c\uae09 \uc2e0\uccad\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><b>\uc808\ucc28\ub97c \uc911\ub2e8\ud558\uace0 \uc11c\ub958\ub97c \ubc18\ud658\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uac1c\uc778\uc774\ub098 \ub2e8\uccb4\uc758 \uc694\uccad\uc774 \uc788\ub294 \uacbd\uc6b0, \uadf8\ub9ac\uace0 \ub610\ud55c <\/span><b>\uacc4\uc18d\ud558\uc9c0 \ub9c8\uc138\uc694<\/b><span style=\"font-weight: 400;\"> \uc601\uc5c5 \uc815\uc9c0 \ubc0f \uc0c1\uae30 \uc99d\uc11c \ucde8\uc18c\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 2015\ub144 \ud68c\uacc4\ubc95 \uc81c69\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4. 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uae09\ub418\uc5c8\uace0 \uc544\uc9c1 \ub9cc\ub8cc\ub418\uc9c0 \uc54a\uc740 \uc99d\uc11c\ub294 \ub9cc\ub8cc\uc77c\uae4c\uc9c0 \uacc4\uc18d \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc5d0 \uc751\ub2f5\ud55c \uc0ac\ub78c\ub4e4\uc740 \uc774\ub7ec\ud55c \uc870\uac74\ub4e4\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><b>\ub354 \uc774\uc0c1 \ucd94\uac00 \ud558\uc704 \ud5c8\uac00\ub97c \uc2e0\uccad\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ud68c\uc0ac\ub294 \uc774\uc804\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc0ac\uc5c5\uc744 \uacc4\uc18d \uc6b4\uc601\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4(\uc0b0\uc5c5 \ucf54\ub4dc 6920)\ub97c \ub4f1\ub85d\ud558\uace0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\ub294 \uc989\uc2dc \ub2e4\ub978 \uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uc720\uc0ac\ud558\uac8c \uc601\uc5c5\uc744 \uc2dc\uc791\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_tinh_chat_tam_thoi_cua_thay_doi_nay\"><\/span><b>\uc774 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc77c\uc2dc\uc801\uc778 \uac83\uc784\uc744 \uc720\uc758\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc0ac\ud56d\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc14\ub85c \uacf5\uace0 66.17\/2026\/NQ-CP\uac00 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0\ub9cc \uc720\ud6a8\ud558\uba70, \ubcf8\uc9c8\uc801\uc73c\ub85c &#039;\uc0ac\uc804 \uac10\uc0ac&#039;\uc5d0\uc11c &#039;\uc0ac\ud6c4 \uac10\uc0ac&#039; \uba54\ucee4\ub2c8\uc998\uc73c\ub85c \uc804\ud658\ud558\ub294 \uac1c\ud601 \uc870\uce58\ub77c\ub294 \uc810\uc785\ub2c8\ub2e4. \ubc18\uba74 \ud68c\uacc4 \uc2e4\ubb34 \uc790\uaca9 \uc694\uac74\uc744 \uaddc\uc815\ud55c 2015\ub144 \ud68c\uacc4\ubc95\uc740 \uc544\uc9c1 \uacf5\uc2dd\uc801\uc73c\ub85c \uac1c\uc815\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc7ac\uc815\ubd80\ub294 \ud604\uc7ac \uc55e\uc11c \uc5b8\uae09\ud55c \uaddc\uc81c \uc644\ud654 \uc815\ucc45\uc5d0 \ub9de\ucdb0 \ud68c\uacc4 \uc2e4\ubb34 \ubc0f \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9 \uc694\uac74\uc5d0 \uad00\ud55c \ubaa8\ub4e0 \ubc95\uaddc\ub97c \uc644\uc804\ud788 \ud3d0\uc9c0\ud558\ub294 \ubc29\uc548\uc744 \ucd94\uc9c4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\ub4e4\uc740 \uc774\ub7ec\ud55c \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uad00\ub828 \uacf5\ubb38\uc11c\uc758 \ubc1c\ud45c\ub97c \uba74\ubc00\ud788 \uc8fc\uc2dc\ud574\uc57c \ud558\uba70, \uad00\ub828 \uc694\uac74\ub4e4\uc774 \uc601\uad6c\uc801\uc73c\ub85c \ud3d0\uc9c0\ub418\uc5c8\ub2e4\uace0 \ub2e8\uc815\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_khi_tra_loi_co_nen_mo_cong_ty_dich_vu_ke_toan_can_can_doi_duoc_dieu_gi\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc5b4\ub5a4 \uc694\uc18c\ub97c \uace0\ub824\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Von_nhan_su_va_chat_luong_chuyen_mon\"><\/span><b>\uc790\ubcf8, \uc778\uc801 \uc790\uc6d0, \uadf8\ub9ac\uace0 \uc804\ubb38\uc801\uc778 \uc790\uc9c8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9\uc99d\uba85\uc11c \ucde8\ub4dd\uc774 \ub354 \uc774\uc0c1 \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc2e4\uc81c \uc6b4\uc601\uc5d0\ub294 \uace0\uac1d \ud655\ubcf4\uc5d0 \uc2e4\ud328\ud558\uc5ec \uc190\uc775\ubd84\uae30\uc810\uc5d0 \ub3c4\ub2ec\ud558\uc9c0 \ubabb\ud558\ub294 \uae30\uac04 \ub3d9\uc548 \uc9c1\uc6d0 \uc720\uc9c0, \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc0ac\uc6a9, \uc0ac\ubb34\uc2e4 \uc6b4\uc601\ube44 \ub4f1\uc744 \ucda9\ub2f9\ud560 \ucda9\ubd84\ud55c \uc6b4\uc804\uc790\ubcf8\uc774 \uc5ec\uc804\ud788 \ud544\uc694\ud569\ub2c8\ub2e4. \uc0ac\ud6c4 \uac10\uc0ac \uc81c\ub3c4\ub85c\uc758 \uc804\ud658\uc740 \uaddc\uc81c \uae30\uad00\uc774 \uc11c\ube44\uc2a4 \ud488\uc9c8\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uac10\uc2dc\ud558\uac8c \ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud558\uae30\ub3c4 \ud569\ub2c8\ub2e4. <\/span><b>~ \ud6c4\uc5d0<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\ub4e4\uc740 \uacfc\uac70 \uba74\ud5c8 \ucde8\ub4dd\uc744 \ud1b5\ud55c \uc0ac\uc804 \uc2ec\uc0ac\ubcf4\ub2e4\ub294 \uc804\ubb38\uc801\uc778 \uae30\uc900\uacfc \uc5c5\uacc4 \uad00\ub9ac \uba54\ucee4\ub2c8\uc998\uc5d0 \ub530\ub77c \uc6b4\uc601\ub418\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560 \ub54c, \uacf5\uc778 \ud68c\uacc4\uc0ac \ub610\ub294 \uac10\uc0ac\uc778\uc73c\ub85c \uad6c\uc131\ub41c \ud300\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \uc5ec\uc804\ud788 \uacbd\uc7c1\ub825 \ud655\ubcf4\uc640 \uc2e0\ub8b0\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \uc911\uc694\ud55c \uc694\uc18c\ub85c \uace0\ub824\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ube44\ub85d 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\ucc98\ub7fc \uba74\ud5c8 \ucde8\ub4dd\uc758 \ud544\uc218 \uc694\uac74\uc740 \uc544\ub2c8\uc9c0\ub9cc \ub9d0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_cua_cong_ty_dich_vu_ke_toan_sau_khi_thanh_lap\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc758 \uc124\ub9bd \ud6c4 \uc138\uae08 \uc758\ubb34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc870\uac74\ubd80 \uc0ac\uc5c5 \ud5c8\uac00 \uc81c\ub3c4 \ud3d0\uc9c0\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc758 \uc138\uae08 \uc758\ubb34\ub97c \ubcc0\uacbd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\ub294 \uc5ec\uc804\ud788 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138, \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc218\uc775\uc5d0 \ub300\ud55c \uacf5\uc81c \ubc29\uc2dd\uc758 \ubd80\uac00\uac00\uce58\uc138, \uadf8\ub9ac\uace0 \ud569\ub9ac\uc801\uc778 \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9\uc744 \uacf5\uc81c\ud55c \ud6c4\uc758 \uc774\uc775\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc2e0\uace0 \ubc0f \ub0a9\ubd80\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;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790 \uae09\uc5ec \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38\uc131 \uac1c\ubc1c \uad50\uc721 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uace0\ub824\ud560 \ub54c \uac04\uacfc\ud558\ub294 \uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc14\ub85c \uace0\uac1d\uc5d0\uac8c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud68c\uc0ac\ub77c \ud558\ub354\ub77c\ub3c4 \uc790\uccb4\uc801\uc778 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub294 \uc5ec\uc804\ud788 \uc774\ud589\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_nen_mo_cong_ty_dich_vu_ke_toan_Loi_ich_va_thach_thuc\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \ucc3d\uc5c5\ud574\uc57c \ud560\uae4c\uc694? \uc7a5\uc810\uacfc \uc5b4\ub824\uc6c0\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9791\" aria-describedby=\"caption-attachment-9791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9791\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep.jpg\" alt=\"C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng l\u1ee3i \u00edch, th\u00e1ch th\u1ee9c trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9791\" class=\"wp-caption-text\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud574\uc57c \ud560\uae4c\uc694? \uc124\ub9bd \uacfc\uc815\uc5d0\uc11c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810\uacfc \uc5b4\ub824\uc6c0\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich\"><\/span><b>\ud61c\ud0dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc2e4\uc9c8\uc801\uc778 \uc694\uad6c\ub97c \ucda9\uc871\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uacbd\uc81c\uc801 \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac\ub97c \uac1c\uc120\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ubbc0\ub85c \uc720\ub9dd\ud55c \uc0ac\uc5c5\uc73c\ub85c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uae30\uc5c5\uc740 \uc2dc\uc7a5 \uae30\ud68c, \ud544\uc694\ud55c \uc790\uc6d0 \ubc0f \ubc95\uc801 \uce21\uba74\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc7a0\uc7ac\ub825 \uce21\uba74\uc5d0\uc11c \ubcfc \ub54c, \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc218\uc694\ub294 \uc2e0\uaddc \uc0ac\uc5c5\uc758 \uc131\uc7a5\ub960\uacfc \ud568\uaed8 \uc99d\uac00\ud558\ub294 \uacbd\ud5a5\uc774 \uc788\uc73c\uba70, \ud2b9\ud788 \uc804\uc790\uc0c1\uac70\ub798, \uc81c\uc870\uc5c5, \uc11c\ube44\uc2a4\uc5c5\uacfc \uac19\uc740 \ubd84\uc57c\uc5d0\uc11c \uc774\ub7ec\ud55c \uacbd\ud5a5\uc774 \ub450\ub4dc\ub7ec\uc9d1\ub2c8\ub2e4. \uc2dc\uc7a5 \ubd84\uc11d\uc5d0 \ub530\ub974\uba74 \uc774\ub7ec\ud55c \uc218\uc694\ub294 \ub9e4\ub144 \uc57d 15~20% \uc99d\uac00\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \uc7a5\ubd80 \uc791\uc131 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\ubd80\ud130 \ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638\uc5d0 \uba85\uc2dc\ub41c \uc138\ubb34 \uc758\ubb34 \uc774\ud589\uc5d0 \ub300\ud55c \ucee8\uc124\ud305 \ubc0f \uc9c0\uc6d0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud55c \uc11c\ube44\uc2a4 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\ub97c \uad6c\ucd95\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uacfc \ube44\uad50\ud588\uc744 \ub54c, <\/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;\"> \ub610\ud55c \uace0\uac1d \uae30\uc5c5\uc774 \uc778\uac74\ube44, \uad50\uc721\ube44 \ubc0f \uc2dc\uc2a4\ud15c \ud22c\uc790 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc81c27\/2018\/QD-TTg\ud638 \uacb0\uc815\uc5d0 \ub530\ub978 \uc0b0\uc5c5 \ucf54\ub4dc 6920(\ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uc790\ubb38 \uad00\ub828 \ud65c\ub3d9)\uc740 \uae30\uc5c5\uc774 \uc801\uc808\ud55c \uc804\ubb38 \uc11c\ube44\uc2a4 \ubc29\ud5a5\uc73c\ub85c \ubc1c\uc804\ud574 \ub098\uac08 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc5ed\ub7c9 \uc788\ub294 \uc778\ub825\uc744 \uc591\uc131\ud558\uace0 \uccb4\uacc4\uc801\uc778 \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc11c\ube44\uc2a4 \ubc94\uc704\ub97c \ud655\uc7a5\ud558\uace0 \uc218\uc775\uc744 \uc99d\ub300\ud558\uba70 \uc548\uc815\uc801\uc778 \uace0\uac1d \uae30\ubc18\uc744 \uc810\uc9c4\uc801\uc73c\ub85c \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc81c174\/2016\/ND-CP\ud638 \uc2dc\ud589\ub839\uc744 \ube44\ub86f\ud55c \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uc804\ubb38\uc131\uc744 \uac15\ud654\ud558\uace0 \uace0\uac1d \ubc0f \ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc\"><\/span><b>\ub3c4\uc804<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ub9ce\uc740 \uae30\ud68c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \uc774 \ubd84\uc57c\ub294 \uc5ec\uc804\ud788 \ub9ce\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc2dc\uc7a5\uc740 \uad6d\ub0b4 \uae30\uc5c5\ubfd0 \uc544\ub2c8\ub77c \uc678\uad6d \uae30\uc5c5\uacfc\uc758 \uacbd\uc7c1 \ub610\ud55c \ub9e4\uc6b0 \uce58\uc5f4\ud569\ub2c8\ub2e4. \ub354\uc6b1\uc774, \ud2b9\ud788 \uc804\ubb38 \uc778\ub825 \ucc44\uc6a9 \ubc0f \uad50\uc721, \uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4 \uad6c\ucd95, \uc801\uc808\ud55c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub3c4\uc785 \ub4f1\uc5d0 \ub4dc\ub294 \ucd08\uae30 \ud22c\uc790 \ube44\uc6a9\uc774 \uc0c1\ub300\uc801\uc73c\ub85c \ub192\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc801 \uce21\uba74 \ub610\ud55c \ud2b9\ubcc4\ud55c \uc8fc\uc758\ub97c \uc694\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uacbd\uc6b0 \uc778\ub825 \uc694\uac74 \ubc0f \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ud3ec\ud568\ud558\uc5ec \ubaa8\ub4e0 \uaddc\uc81c \uc694\uac74\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0 \ubc8c\uae08 \ubd80\uacfc \ubc0f \uc2dc\uc7a5\uc5d0\uc11c\uc758 \ud3c9\ud310 \uc190\uc0c1 \ub4f1\uc758 \ubd88\uc774\uc775\uc744 \ub2f9\ud560 \uc218 \uc788\uc73c\uba70, \uc5ec\uae30\uc5d0\ub294 \ud68c\ub78c \uc81c271\/2016\/TT-BTC\ud638\uc5d0 \uba85\uc2dc\ub41c \ubc8c\uce59\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub354\uc6b1\uc774, \uc138\ubb34 \ubc0f \ud68c\uacc4 \uc815\ucc45\uc740 \uacbd\uc81c \uc0c1\ud669\uacfc \uacbd\uc601 \uc694\uad6c\uc5d0 \ub9de\ucdb0 \ube48\ubc88\ud558\uac8c \uc870\uc815\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub294 \ubc95\ub960 \ubb38\uc11c\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc9c1\uc6d0\ub4e4\uc758 \uc804\ubb38\uc131\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uccb4\uacc4\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uace0\uac1d\uc5d0 \ub300\ud55c \ucee8\uc124\ud305 \ubc0f \uc11c\ube44\uc2a4 \uc2e4\ud589 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c0\uc18d \uac00\ub2a5\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc744 \uad6c\ucd95\ud558\ub824\uba74 \ubaa8\ub4e0 \ubc95\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uba85\ud655\ud55c \uc0ac\uc5c5 \ubc0f \ub9c8\ucf00\ud305 \uc804\ub7b5\uc744 \uc218\ub9bd\ud558\uace0, \ubaa9\ud45c \uace0\uac1d\uce35\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uba70, \uc11c\ube44\uc2a4 \ud488\uc9c8\uc744 \ud1b5\ud574 \ucc28\ubcc4\ud654\ud574\uc57c \ud569\ub2c8\ub2e4. \uc804\ubb38 \uc778\ub825, \uae30\uc220, \ud488\uc9c8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4, \uadf8\ub9ac\uace0 \uc815\ucc45 \uc5c5\ub370\uc774\ud2b8 \ub2a5\ub825\uc5d0 \ud22c\uc790\ud558\uba74 \uc0ac\uc5c5 \uacbd\uc7c1\ub825\uc744 \uac15\ud654\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uc7a5\uae30\uc801\uc778 \uc131\uc7a5\uc758 \uae30\ubc18\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dang_ky_cong_ty_dich_vu_ke_toan_trong_giai_doan_chuyen_tiep\"><\/span><b>\uc804\ud658 \uae30\uac04 \ub3d9\uc548 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \ub4f1\ub85d\ud558\ub294 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub824\uba74 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc808\ucc28\ub97c \uc644\ub8cc\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4 \uad00\ub828 \ubc95\uaddc\uc5d0\uc11c \uaddc\uc815\ud558\ub294 \ud2b9\uc218\ud55c \uc870\uac74\ub4e4\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc808\ucc28\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ubc0f \ud68c\uacc4\ubc95 \uad00\ub828 \uaddc\uc815\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 \uc81c168\/2025\/ND-CP\ud638\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ud569\ubc95\uc801\uc73c\ub85c \uc6b4\uc601\ub418\ub824\uba74 \ubaa8\ub4e0 \uc11c\ub958\ub97c \uc644\ube44\ud558\uace0 \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uba70 \uad00\ud560 \ub2f9\uad6d\uc758 \uc62c\ubc14\ub978 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \uae30\ubcf8\uc801\uc778 \ub2e8\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_ho_so_dang_ky_doanh_nghiep\"><\/span><b>1\ub2e8\uacc4: \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc11c\ub958\ub97c \uc900\ube44\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uba3c\uc800, \uae30\uc5c5\uc740 \ub4f1\ub85d \uc720\ud615\uc5d0 \ub530\ub77c \uc77c\ub828\uc758 \uc124\ub9bd \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud558\ub294\ub370, \uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uc0ac \uc815\uad00, \uad6c\uc131\uc6d0 \ub610\ub294 \uc8fc\uc8fc \ubaa9\ub85d(\uacbd\uc6b0\uc5d0 \ub530\ub77c \ub2e4\ub984), \ubc95\uc815 \ub300\ud45c\uc790\uc758 \ubc95\uc801 \uc11c\ub958 \ubc0f \uae30\ud0c0 \uad00\ub828 \uc11c\ub958\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubd80\ubb38\uacfc \uc9c1\uc885 \ub610\ud55c \uc758\ub3c4\ub41c \ud65c\ub3d9\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud574\uc57c \ud558\uba70, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ubca0\ud2b8\ub0a8 \uacbd\uc81c \ubd80\ubb38 \ubd84\ub958 \uccb4\uacc4(\uacb0\uc815 \uc81c27\/2018\/QD-TTg\ud638)\uc5d0 \ub530\ub77c \uc0b0\uc5c5 \ucf54\ub4dc 6920\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub97c \ucc98\uc74c\ubd80\ud130 \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud558\ub294 \uac83\uc740 \uc218\uc815\uc774\ub098 \ucd94\uac00 \uc694\uccad\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \ucc98\ub9ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ub610\ud55c \uae30\uc5c5\uc740 \uaddc\ubaa8, \uc0ac\uc5c5 \ubc29\ud5a5 \ubc0f \uc2e4\uc81c \uc7ac\uc815 \ub2a5\ub825\uc5d0 \uc801\ud569\ud55c \ub4f1\ub85d \uc790\ubcf8\uae08 \uc218\uc900\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Nop_ho_so_dang_ky_doanh_nghiep\"><\/span><b>2\ub2e8\uacc4: \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c \uc791\uc131\uc744 \uc644\ub8cc\ud55c \ud6c4, \uc0ac\uc5c5\uc790\ub294 \uad00\ud560 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uad00\uc5d0\uc11c \ub4f1\ub85d \uc808\ucc28\ub97c \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc2e0\uccad\uc11c\ub294 \uad6d\uac00 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ud3ec\ud138\uc744 \ud1b5\ud574 \uc628\ub77c\uc778\uc73c\ub85c \uc81c\ucd9c\ud558\uac70\ub098 \ud604\ud589 \ubc95\ub960\uc5d0\uc11c \ud5c8\uc6a9\ud558\ub294 \ub2e4\ub978 \ubc29\ubc95\uc744 \ud1b5\ud574 \uc81c\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc81c\uacf5\ud574\uc8fc\uc2e0 \uc815\ubcf4\uc5d0 \ub530\ub974\uba74, \uc2e0\uccad\uc11c \ucc98\ub9ac \uae30\uac04\uc740 \uc2e0\uccad \uc0c1\ud0dc \ubc0f \ub4f1\ub85d \uae30\uad00\uc758 \ucc98\ub9ac \uc694\uac74\uc5d0 \ub530\ub77c \uc77c\ubc18\uc801\uc73c\ub85c 3~5 \uc601\uc5c5\uc77c \uc815\ub3c4 \uc18c\uc694\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ubc1b\uc73c\uba74 \ud68c\uc0ac\ub294 \ubc95\uc801\uc73c\ub85c \uacf5\uc2dd \uc124\ub9bd\ub418\uace0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ucf54\ub4dc\uac00 \ubd80\uc5ec\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \uc18c\uc9c0\ud588\ub2e4\uace0 \ud574\uc11c \uc790\ub3d9\uc73c\ub85c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc790\uaca9\uc744 \uac16\ucd94\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \ud544\uc694\ud55c \uc804\ubb38 \uc808\ucc28\ub97c \ucd94\uac00\ub85c \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_thu_tuc_dap_ung_dieu_kien_kinh_doanh_dich_vu_ke_toan\"><\/span><b>3\ub2e8\uacc4: \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc804\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc804\ubb38\uc801\uc778 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc870\uac74\uacfc \uad00\ub828\ub41c \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uc18c\uc18d \ud68c\uacc4\uc0ac \ud300\uc5d0 \ub300\ud55c \uc815\ubcf4, \uc804\ubb38 \uc790\uaca9\uc99d, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc774 \uad00\ub828 \ubc95\uaddc\uc5d0\uc11c \uaddc\uc815\ud558\ub294 \uc778\ub825, \uacbd\ud5d8 \ubc0f \uae30\ud0c0 \ud544\uc218 \uc870\uac74\uc744 \ucda9\uc871\ud568\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9\uc99d\uba85\uc11c \ubc1c\uae09\uc740 \ud68c\uacc4\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uc0ac\uc5c5\uc790\ub294 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \uac01 \uc870\uac74\uc744 \uaf3c\uaf3c\ud788 \ud655\uc778\ud558\uc5ec \uc2e0\uccad \uc624\ub958\ub098 \uc5ec\ub7ec \ucc28\ub840\uc758 \uc218\uc815\uc774 \ud544\uc694\ud55c \uc0c1\ud669\uc744 \ucd5c\uc18c\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Hoan_thien_cac_thu_tuc_de_dua_doanh_nghiep_vao_hoat_dong\"><\/span><b>4\ub2e8\uacc4: \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uace0 \uc6b4\uc601\ud558\uae30 \uc704\ud55c \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc124\ub9bd \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uace0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc694\uac74\uc744 \ucda9\uc871\ud55c \ud6c4, \ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \uc2e4\uc9c8\uc801\uc778 \uc6b4\uc601\uc5d0 \ud544\uc694\ud55c \uc5c5\ubb34\ub97c \uacc4\uc18d \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5 \uc124\ub9bd \uc2dc \ud544\uc694\ud55c \uc5c5\ubb34\ub85c\ub294 \ud68c\uc0ac \uc778\uac10 \uc81c\uc791 \ubc0f \uad00\ub9ac, \uc740\ud589 \uacc4\uc88c \uac1c\uc124, \ub514\uc9c0\ud138 \uc11c\uba85 \ub4f1\ub85d \ubc0f \uc0ac\uc6a9, \uc804\uc790 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc2dc\uc2a4\ud15c \uad6c\ucd95 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc640 \ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ubb38\uc11c, \uc7a5\ubd80, \ud68c\uacc4 \uae30\ub85d\uc744 \uad00\ub9ac\ud558\ub294 \uc808\ucc28\ub97c \ub9c8\ub828\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\uc5d0\uac8c\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uace0 \uace0\uac1d \uc815\ubcf4\ub97c \ubcf4\ud638\ud558\ub294 \uac83\uc774 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\uaddc \uc900\uc218 \uc694\uac74\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc11c\ube44\uc2a4 \uc81c\uacf5 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\uc744 \uc644\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c \uc774\ud6c4 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud560\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uace0\ubbfc\uc774 \ud06c\uac8c \ub2ec\ub77c\uc84c\uc2b5\ub2c8\ub2e4. \uacb0\uc758\uc548 66.17\/2026\/NQ-CP\uc640 66.18\/2026\/NQ-CP\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \uc870\uac74\ubd80 \uc0ac\uc5c5 \ubd84\uc57c \ubaa9\ub85d\uc5d0\uc11c \uc81c\uc678\ub418\uba74\uc11c, \uc774\uc804\uc5d0\ub294 \ub9ce\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc8fc\uc800\ud558\uac8c \ub9cc\ub4e4\uc5c8\ub358 \uac00\uc7a5 \ud070 \uc7a5\ubcbd, \uc989 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9 \uc99d\uba85\uc11c \ucde8\ub4dd \uc808\ucc28\uac00 (\uc801\uc5b4\ub3c4 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0\uc758 \uc2dc\ubc94 \uae30\uac04 \ub3d9\uc548\uc5d0\ub294) \uc0ac\ub77c\uc84c\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc804\ubb38\uc131\uc744 \uac16\ucd98 \uc0ac\ub78c\ub4e4\uc5d0\uac8c\ub294 \ud76c\uc18c\uc2dd\uc774\uc9c0\ub9cc, \uc2dc\uc7a5 \uacbd\uc7c1\uc774 \ub354\uc6b1 \uce58\uc5f4\ud574\uc9c8 \uac83\uc774\ub77c\ub294 \uc758\ubbf8\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc2e0\uaddc \uc0ac\uc5c5\uccb4\ub294 \uc774\uc804\ucc98\ub7fc \uc790\uaca9\uc99d\uc5d0 \uc758\uc874\ud558\uae30\ubcf4\ub2e4\ub294 \uc790\uccb4\uc801\uc778 \ud488\uc9c8 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uad6c\ucd95\ud574\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uc0ac\uc5c5 \ubaa8\ub378\uc744 \uace0\ubbfc \uc911\uc774\uc2dc\uac70\ub098, \ucd5c\uc2e0 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uace0 \uacc4\uc2dc\uac70\ub098, \uc815\uc2dd\uc73c\ub85c \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc804\uc5d0 \uc2dc\ud5d8 \uc6b4\uc601\uc774 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, MAN(Master Accountant Network) \ud300\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd\uc774\ub77c\ub294 \uc544\uc774\ub514\uc5b4\uac00 \ub3c4\ubc15\uc774 \uc544\ub2cc, \ud0c4\ud0c4\ud55c \uae30\ubc18 \uc704\uc5d0 \uc138\uc6cc\uc9c4 \uacb0\uc815\uc774 \ub420 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uace0 \uc870\uc5b8\ud574 \ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<blockquote><p><b><i>\uc911\uc694 \ucc38\uace0 \uc0ac\ud56d: <\/i><\/b><i><span style=\"font-weight: 400;\">\uc704 \ub0b4\uc6a9\uc740 \ucc38\uace0\uc6a9\uc73c\ub85c\ub9cc \uc791\uc131 \ubc0f \ud3b8\uc9d1\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubc95\uaddc, \uc815\ucc45 \ubc0f \ub370\uc774\ud130\ub294 \uc2dc\uac04\uc774 \uc9c0\ub0a8\uc5d0 \ub530\ub77c \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc801\uc6a9 \ub610\ub294 \ud2b9\uc815 \ubb38\uc81c \ud574\uacb0\uc744 \uc704\ud574\uc11c\ub294 \uc804\ubb38\uac00 \ub610\ub294 \uc804\ubb38 \ucee8\uc124\ud305 \ud68c\uc0ac\uc640 \uc0c1\ub2f4\ud558\uc2ed\uc2dc\uc624.<\/span><\/i><\/p><\/blockquote>\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>","protected":false},"excerpt":{"rendered":"<p>C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 c\u00e2u h\u1ecfi c\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi l\u1ea1i t\u1eeb \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP v\u00e0 Ngh\u1ecb quy\u1ebft 66.18\/2026\/NQ-CP ch\u00ednh th\u1ee9c \u0111\u01b0a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. R\u00e0o c\u1ea3n gi\u1ea5y ph\u00e9p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9790","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\/9790","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=9790"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9790\/revisions"}],"predecessor-version":[{"id":9794,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9790\/revisions\/9794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9793"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}