{"id":9820,"date":"2026-09-10T11:18:08","date_gmt":"2026-09-10T04:18:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9820"},"modified":"2026-09-10T14:09:26","modified_gmt":"2026-09-10T07:09:26","slug":"gia-dich-vu-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/","title":{"rendered":"2026\ub144 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay c\u00f3 th\u1ec3 ch\u00eanh nhau gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p, v\u00e0 ph\u1ea7n l\u1edbn s\u1ef1 ch\u00eanh l\u1ec7ch \u0111\u00f3 n\u1eb1m \u1edf ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c bao g\u1ed3m trong h\u1ee3p \u0111\u1ed3ng. T\u1eeb ng\u00e0y 01\/7\/2026, khi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo <\/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;\">, th\u1ecb tr\u01b0\u1eddng xu\u1ea5t hi\u1ec7n th\u00eam nhi\u1ec1u \u0111\u01a1n v\u1ecb b\u00e1o gi\u00e1 th\u1ea5p nh\u01b0ng n\u0103ng l\u1ef1c ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng, khi\u1ebfn b\u00e0i to\u00e1n &#8220;gi\u00e1 n\u00e0o l\u00e0 h\u1ee3p l\u00fd&#8221; c\u00e0ng tr\u1edf n\u00ean kh\u00f3 tr\u1ea3 l\u1eddi h\u01a1n v\u1edbi ch\u1ee7 doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf, \u0111\u01b0a ra b\u1ea3ng tham kh\u1ea3o theo quy m\u00f4 doanh nghi\u1ec7p v\u00e0 ch\u1ec9 r\u00f5 nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi \u0111\u1eb7t b\u00fat k\u00fd h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Vi_sao_doanh_nghiep_luon_ban_khoan_ve_gia_dich_vu_ke_toan_thue\" >V\u00ec sao doanh nghi\u1ec7p lu\u00f4n b\u0103n kho\u0103n v\u1ec1 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf?<\/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\/gia-dich-vu-ke-toan-thue\/#Gia_dich_vu_ke_toan_thue_phu_thuoc_vao_nhung_yeu_to_nao\" >Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Bang_gia_dich_vu_ke_toan_thue_tham_khao\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tham kh\u1ea3o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Doanh_nghiep_moi_thanh_lap_chua_phat_sinh_hoa_don\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a ph\u00e1t sinh h\u00f3a \u0111\u01a1n<\/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\/gia-dich-vu-ke-toan-thue\/#Doanh_nghiep_nho_co_phat_sinh_hoa_don_thuong_xuyen\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n th\u01b0\u1eddng xuy\u00ean<\/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\/gia-dich-vu-ke-toan-thue\/#Doanh_nghiep_vua_va_doanh_nghiep_FDI_co_giao_dich_lien_ket\" >Doanh nghi\u1ec7p v\u1eeba v\u00e0 doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Gia_dich_vu_ke_toan_thue_tron_goi_khac_gi_gia_lam_bao_cao_thue_rieng_le\" >Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00e1c g\u00ec gi\u00e1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ri\u00eang l\u1ebb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Can_cu_phap_ly_doanh_nghiep_can_nam_khi_thue_dich_vu_ke_toan_thue\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_tu_0172026\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1eeb 01\/7\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Thue_suat_GTGT_ap_dung_cho_hoa_don_dich_vu_ke_toan_thue\" >Thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/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\/gia-dich-vu-ke-toan-thue\/#Trach_nhiem_phap_ly_khi_uy_quyen_ke_khai_quyet_toan_thue\" >Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd khi \u1ee7y quy\u1ec1n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf<\/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\/gia-dich-vu-ke-toan-thue\/#Gia_re_co_di_kem_rui_ro_Dau_hieu_nhan_dien_dich_vu_ke_toan_thue_kem_chat_luong\" >Gi\u00e1 r\u1ebb c\u00f3 \u0111i k\u00e8m r\u1ee7i ro? D\u1ea5u hi\u1ec7u nh\u1eadn di\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Vi_sao_chi_phi_thue_dich_vu_ke_toan_thue_thuong_thap_hon_duy_tri_bo_phan_ke_toan_noi_bo\" >V\u00ec sao chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng th\u1ea5p h\u01a1n duy tr\u00ec b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#5_tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_xung_dang_voi_muc_gia_bo_ra\" >5 ti\u00eau ch\u00ed ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf x\u1ee9ng \u0111\u00e1ng v\u1edbi m\u1ee9c gi\u00e1 b\u1ecf ra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Cau_hoi_thuong_gap_ve_gia_dich_vu_ke_toan_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/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\/gia-dich-vu-ke-toan-thue\/#Gia_dich_vu_ke_toan_thue_da_bao_gom_thue_gia_tri_gia_tang_chua\" >Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Vi_sao_hai_doanh_nghiep_cung_quy_mo_lai_nhan_bao_gia_dich_vu_ke_toan_thue_khac_nhau\" >V\u00ec sao hai doanh nghi\u1ec7p c\u00f9ng quy m\u00f4 l\u1ea1i nh\u1eadn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf kh\u00e1c nhau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Doanh_nghiep_co_giao_dich_lien_ket_co_phai_tra_gia_dich_vu_ke_toan_thue_cao_hon_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i tr\u1ea3 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf cao h\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Tu_khi_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_doanh_nghiep_co_can_can_trong_hon_khi_chon_don_vi_cung_cap_khong\" >T\u1eeb khi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 c\u1ea7n c\u1ea9n tr\u1ecdng h\u01a1n khi ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/gia-dich-vu-ke-toan-thue\/#Thue_dich_vu_ke_toan_thue_thi_doanh_nghiep_co_con_chiu_trach_nhiem_phap_ly_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u00ec doanh nghi\u1ec7p c\u00f3 c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_luon_ban_khoan_ve_gia_dich_vu_ke_toan_thue\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p lu\u00f4n b\u0103n kho\u0103n v\u1ec1 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1ed1ng c\u00e1c lo\u1ea1i ph\u00ed d\u1ecbch v\u1ee5 c\u00f3 b\u1ea3ng gi\u00e1 ni\u00eam y\u1ebft c\u1ed1 \u0111\u1ecbnh, gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1eebng doanh nghi\u1ec7p. Hai doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh, c\u00f9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u1eabn c\u00f3 th\u1ec3 nh\u1eadn hai m\u1ee9c b\u00e1o gi\u00e1 kh\u00e1c nhau, ch\u1ec9 v\u00ec kh\u00e1c nhau \u1edf s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng, hay vi\u1ec7c c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u1ef1 thi\u1ebfu minh b\u1ea1ch trong c\u00e1ch t\u00ednh n\u00e0y khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd r\u01a1i v\u00e0o m\u1ed9t trong hai t\u00ecnh hu\u1ed1ng: ch\u1ecdn n\u01a1i b\u00e1o gi\u00e1 th\u1ea5p nh\u1ea5t r\u1ed3i ph\u00e1t hi\u1ec7n d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m nh\u1eefng ph\u1ea7n vi\u1ec7c quan tr\u1ecdng, ho\u1eb7c tr\u1ea3 m\u1ed9t m\u1ee9c gi\u00e1 cao m\u00e0 kh\u00f4ng r\u00f5 m\u00ecnh \u0111ang tr\u1ea3 cho nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o. Hi\u1ec3u \u0111\u00fang c\u1ea5u tr\u00fac gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1ch duy nh\u1ea5t \u0111\u1ec3 tr\u00e1nh c\u1ea3 hai r\u1ee7i ro n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thue_phu_thuoc_vao_nhung_yeu_to_nao\"><\/span><b>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9822\" aria-describedby=\"caption-attachment-9822\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9822\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao.jpg\" alt=\"Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9822\" class=\"wp-caption-text\">Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf h\u00e0nh ngh\u1ec1, m\u1ee9c gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean n\u0103m nh\u00f3m y\u1ebfu t\u1ed1 ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed9t, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i k\u1ef3: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t. Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t 5\u201310 h\u00f3a \u0111\u01a1n\/th\u00e1ng s\u1ebd c\u00f3 m\u1ee9c gi\u00e1 th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh v\u00e0i tr\u0103m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hai, lo\u1ea1i h\u00ecnh v\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ea7n theo d\u00f5i gi\u00e1 th\u00e0nh, nh\u1eadp &#8211; xu\u1ea5t, t\u1ed3n nguy\u00ean v\u1eadt li\u1ec7u; doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u1ea7n b\u00f3c t\u00e1ch chi ph\u00ed theo c\u00f4ng tr\u00ecnh; doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) th\u01b0\u1eddng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, k\u00e9o theo y\u00eau c\u1ea7u l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed7i nh\u00f3m ng\u00e0nh c\u00f3 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p nghi\u1ec7p v\u1ee5 kh\u00e1c nhau, do \u0111\u00f3 chi ph\u00ed c\u0169ng kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ba, ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong h\u1ee3p \u0111\u1ed3ng: <\/b><span style=\"font-weight: 400;\">G\u00f3i ch\u1ec9 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf theo qu\u00fd s\u1ebd r\u1ebb h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi g\u00f3i k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i bao g\u1ed3m h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cu\u1ed1i n\u0103m v\u00e0 t\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed1n, s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00e0ng nhi\u1ec1u lao \u0111\u1ed9ng, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u00ednh l\u01b0\u01a1ng, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00e0ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103m, t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u h\u1ee3p t\u00e1c: <\/b><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed5 s\u00e1ch c\u1ee7a k\u1ef3 tr\u01b0\u1edbc c\u00f2n t\u1ed3n \u0111\u1ecdng sai s\u00f3t, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i m\u1ea5t th\u00eam th\u1eddi gian r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, chi ph\u00ed ph\u00e1t sinh th\u00eam cho ph\u1ea7n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1o ri\u00eang ngo\u00e0i gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_ke_toan_thue_tham_khao\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud574 \uace0\uc815\ub418\uc5b4 \uc788\uc9c0 \uc54a\uace0, \ubb38\uc11c \uc218, \uc0ac\uc5c5 \ubd84\uc57c, \uc6b4\uc601\uc758 \ubcf5\uc7a1\uc131 \ubc0f \uc9c0\uc6d0 \ubc94\uc704\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\/\uc601\uc218\uc99d \uac74\uc218: \uc6d4\ubcc4 \uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5 \uac74\uc218\uac00 \uac00\uc7a5 \ud070 \uacb0\uc815 \uc694\uc778\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uaddc\ubaa8: \uae09\uc5ec \uacc4\uc0b0 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubd80\ubb38: \uc804\ubb38\ud654\ub41c \ubd80\ubb38(\uac74\uc124, \uc81c\uc870\uc5c5, \uc218\ucd9c\uc785)\uc740 \ub354\uc6b1 \ubcf5\uc7a1\ud55c \uc6b4\uc601 \ubc29\uc2dd\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\ub798 \ubcf5\uc7a1\uc131 \uc218\uc900: \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798, \uc678\uad6d\uc778 \ud22c\uc790 \ubc0f \ub300\uaddc\ubaa8 \uace0\uc815 \uc790\uc0b0 \uac70\ub798\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ud68c\uacc4 \uc0c1\ud0dc: \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc785\ub2c8\uae4c, \uc544\ub2c8\uba74 \uc774\uc804 \uc5f0\ub3c4\uc758 \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \ubcf4\uc644\ud574\uc57c \ud558\ub294 \uc0ac\uc5c5\uccb4\uc785\ub2c8\uae4c?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ud574\ub97c \ub3d5\uae30 \uc704\ud574 \ub2e4\uc74c \ube44\uc6a9 \ubd84\ub958\ud45c\ub97c \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/b><\/td>\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><span style=\"font-weight: 400;\">\uc2a4\ud0c0\ud2b8\uc5c5 \ud328\ud0a4\uc9c0<\/span><\/td>\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><span style=\"font-weight: 400;\">\ud45c\uc900 \ud328\ud0a4\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\uac1c\uc5d0\uc11c 25\uac1c\uae4c\uc9c0\uc758 \uc1a1\uc7a5\u00a0<\/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><span style=\"font-weight: 400;\">\uc804\ubb38\uac00\uc6a9 \ud328\ud0a4\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26\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><span style=\"font-weight: 400;\">\uae30\uc5c5\uc6a9 \ud328\ud0a4\uc9c0<\/span><\/td>\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;\">\ud604\uc7a5 \uc2e4\uce21\uc744 \ubc14\ud0d5\uc73c\ub85c \uac00\uaca9\uc774 \ucc45\uc815\ub429\ub2c8\ub2e4.<\/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 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc774\uba70 \uc138\uae08\uc740 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc0ac\uc5c5 \ubd84\uc57c, \uc81c\ud488 \uc218\ub7c9 \ubc0f \uac70\ub798\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \uc870\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \ubb34\ub8cc \uc0c1\ub2f4\uacfc \uac00\uc7a5 \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uc544\ubcf4\uc138\uc694!\u00a0<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_phat_sinh_hoa_don\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a ph\u00e1t sinh h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede giai \u0111o\u1ea1n n\u00e0y, gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t v\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ch\u1ee7 y\u1ebfu l\u00e0 k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 n\u1ed9p t\u1edd khai tr\u1eafng theo \u0111\u00fang th\u1eddi h\u1ea1n. Tuy v\u1eady, \u0111\u00e2y c\u0169ng l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p d\u1ec5 b\u1ecb x\u1eed ph\u1ea1t nh\u1ea5t n\u1ebfu ch\u1ecdn d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb nh\u01b0ng kh\u00f4ng theo d\u00f5i s\u00e1t l\u1ecbch n\u1ed9p t\u1edd khai, v\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u01b0\u1eddng cao h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi ph\u1ea7n chi ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_phat_sinh_hoa_don_thuong_xuyen\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n th\u01b0\u1eddng xuy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m kh\u00e1ch h\u00e0ng ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i. Ngo\u00e0i vi\u1ec7c k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f2n ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m. V\u1edbi nh\u00f3m n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn t\u00e1ch ri\u00eang ph\u1ea7n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-thue\/\"> l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo qu\u00fd \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed trong giai \u0111o\u1ea1n \u0111\u1ea7u, tr\u01b0\u1edbc khi m\u1edf r\u1ed9ng sang g\u00f3i tr\u1ecdn g\u00f3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_doanh_nghiep_FDI_co_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p v\u1eeba v\u00e0 doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y chi\u1ebfm ph\u1ea7n chi ph\u00ed cao nh\u1ea5t trong b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf v\u00ec kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf k\u00ea khai \u0111\u1ecbnh k\u1ef3. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed1i chi\u1ebfu l\u00e3i su\u1ea5t vay n\u1ed9i b\u1ed9 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ph\u1ea7n vi\u1ec7c \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n cao v\u00e0 do \u0111\u00f3 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thue_tron_goi_khac_gi_gia_lam_bao_cao_thue_rieng_le\"><\/span><b>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00e1c g\u00ec gi\u00e1 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ri\u00eang l\u1ebb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa hai kh\u00e1i ni\u1ec7m n\u00e0y khi so s\u00e1nh b\u00e1o gi\u00e1 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ri\u00eang l\u1ebb: Ch\u1ec9 bao g\u1ed3m vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p c\u00e1c t\u1edd khai thu\u1ebf theo k\u1ef3 (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n). Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o. M\u1ee9c gi\u00e1 cho g\u00f3i n\u00e0y th\u1ea5p h\u01a1n nh\u01b0ng \u0111i k\u00e8m r\u1ee7i ro: n\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 sai, ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp ra c\u0169ng sai theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: Bao g\u1ed3m to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cu\u1ed1i n\u0103m v\u00e0 t\u01b0 v\u1ea5n nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. V\u00ec bao tr\u00f9m to\u00e0n b\u1ed9 chu tr\u00ecnh k\u1ebf to\u00e1n n\u00ean<\/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;\"> th\u01b0\u1eddng c\u00f3 gi\u00e1 cao h\u01a1n d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ri\u00eang l\u1ebb, nh\u01b0ng b\u00f9 l\u1ea1i doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 gi\u1ea3m \u0111\u01b0\u1ee3c r\u1ee7i ro sai s\u00f3t do \u0111\u1ee9t g\u00e3y gi\u1eefa kh\u00e2u h\u1ea1ch to\u00e1n v\u00e0 kh\u00e2u k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111ang ph\u00e2n v\u00e2n gi\u1eefa hai l\u1ef1a ch\u1ecdn, nguy\u00ean t\u1eafc th\u1ef1c h\u00e0nh l\u00e0: n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch khai b\u00e1o thu\u1ebf, g\u00f3i b\u00e1o c\u00e1o thu\u1ebf ri\u00eang l\u1ebb l\u00e0 \u0111\u1ee7; n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, gi\u1ea3i ph\u00e1p <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u c\u1ea3 v\u1ec1 chi ph\u00ed l\u1eabn t\u00ednh li\u00ean t\u1ee5c c\u1ee7a s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_doanh_nghiep_can_nam_khi_thue_dich_vu_ke_toan_thue\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9821\" aria-describedby=\"caption-attachment-9821\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9821\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue.jpg\" alt=\"Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9821\" class=\"wp-caption-text\">Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_tu_0172026\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb quy\u1ebft s\u1ed1 66.17\/2026\/NQ-CP v\u1ec1 c\u1eaft gi\u1ea3m, \u0111\u01a1n gi\u1ea3n h\u00f3a ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, &#8220;kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n&#8221; \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd chuy\u1ec3n t\u1eeb &#8220;ti\u1ec1n ki\u1ec3m&#8221; c\u1ea5p ph\u00e9p, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc khi ho\u1ea1t \u0111\u1ed9ng sang c\u01a1 ch\u1ebf &#8220;h\u1eadu ki\u1ec3m&#8221; d\u1ef1a tr\u00ean ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf cung c\u1ea5p ra th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi thu\u00ea d\u1ecbch v\u1ee5, thay \u0111\u1ed5i n\u00e0y mang hai m\u1eb7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u00eam nhi\u1ec1u \u0111\u01a1n v\u1ecb cung c\u1ea5p h\u01a1n, m\u1ee9c gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf theo \u0111\u00f3 c\u1ea1nh tranh h\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng \u0111\u1ed3ng th\u1eddi, vi\u1ec7c ch\u1ec9 d\u1ef1a v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1, kinh nghi\u1ec7m, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u00e1 nh\u00e2n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch h\u1ed3 s\u01a1 thay v\u00ec m\u1eb7c \u0111\u1ecbnh gi\u00e1 th\u1ea5p \u0111i k\u00e8m ch\u1ea5t l\u01b0\u1ee3ng t\u01b0\u01a1ng x\u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_suat_GTGT_ap_dung_cho_hoa_don_dich_vu_ke_toan_thue\"><\/span><b>Thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638<\/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\/Thue-Phi-Le-Phi\/Nghi-dinh-174-2025-ND-CP-chinh-sach-giam-thue-gia-tri-gia-tang-theo-Nghi-quyet-204-2025-QH15-663151.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, nh\u00f3m d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 10% \u0111\u01b0\u1ee3c gi\u1ea3m 2%, c\u00f2n 8%, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026, tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, thu\u1ebf kh\u00f4ng thu\u1ed9c nh\u00f3m lo\u1ea1i tr\u1eeb n\u00e0y, do \u0111\u00f3 h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf trong giai \u0111o\u1ea1n hi\u1ec7n h\u00e0nh v\u1eabn \u0111\u01b0\u1ee3c xu\u1ea5t theo thu\u1ebf su\u1ea5t 8%. Khi so s\u00e1nh b\u00e1o gi\u00e1 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p n\u00ean h\u1ecfi r\u00f5 m\u1ee9c gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay ch\u01b0a \u0111\u1ec3 tr\u00e1nh ch\u00eanh l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_khi_uy_quyen_ke_khai_quyet_toan_thue\"><\/span><b>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd khi \u1ee7y quy\u1ec1n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c chuy\u1ec3n giao to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. Theo nguy\u00ean t\u1eafc chung c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u k\u00ea khai, k\u1ec3 c\u1ea3 khi \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u1ef1c hi\u1ec7n thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, v\u0103n b\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP th\u00ec t\u00f9y tr\u01b0\u1eddng h\u1ee3p, c\u1ea3 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u c\u00f3 th\u1ec3 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i b\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng khi sai s\u00f3t xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7i c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qua khi ch\u1ec9 t\u1eadp trung so s\u00e1nh gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_re_co_di_kem_rui_ro_Dau_hieu_nhan_dien_dich_vu_ke_toan_thue_kem_chat_luong\"><\/span><b>Gi\u00e1 r\u1ebb c\u00f3 \u0111i k\u00e8m r\u1ee7i ro? D\u1ea5u hi\u1ec7u nh\u1eadn di\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u1ea5p b\u1ea5t th\u01b0\u1eddng so v\u1edbi m\u1eb7t b\u1eb1ng chung th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t trong c\u00e1c nguy\u00ean nh\u00e2n sau, doanh nghi\u1ec7p c\u1ea7n th\u1ea9m \u0111\u1ecbnh k\u1ef9 tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: H\u1ed3 s\u01a1 b\u1ecb lu\u00e2n chuy\u1ec3n qua nhi\u1ec1u ng\u01b0\u1eddi kh\u00e1c nhau theo t\u1eebng k\u1ef3, d\u1eabn t\u1edbi \u0111\u1ee9t g\u00e3y d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 l\u00e0m ph\u1ea7n n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed, kh\u00f4ng t\u01b0 v\u1ea5n khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 m\u1edbi ho\u1eb7c r\u1ee7i ro thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u00f3 quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, sao l\u01b0u d\u1eef li\u1ec7u b\u00e0i b\u1ea3n<\/b><span style=\"font-weight: 400;\">, g\u00e2y r\u1ee7i ro khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf<\/b><span style=\"font-weight: 400;\"> trong b\u1ed1i c\u1ea3nh nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i li\u00ean t\u1ee5c, m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ea7u t\u01b0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 th\u01b0\u1eddng xuy\u00ean r\u1ea5t d\u1ec5 \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 t\u1eeb nh\u1eefng sai s\u00f3t n\u00e0y, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p, chi ph\u00ed thu\u00ea l\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c r\u00e0 so\u00e1t to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch, trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cao h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u00e1 \u0111\u00e3 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_phi_thue_dich_vu_ke_toan_thue_thuong_thap_hon_duy_tri_bo_phan_ke_toan_noi_bo\"><\/span><b>V\u00ec sao chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng th\u1ea5p h\u01a1n duy tr\u00ec b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi so s\u00e1nh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7t gi\u00e1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> b\u00ean c\u1ea1nh t\u1ed5ng chi ph\u00ed v\u1eadn h\u00e0nh m\u1ed9t v\u1ecb tr\u00ed k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, bao g\u1ed3m: l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c thu\u1ebf h\u00e0ng n\u0103m, chi ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, chi ph\u00ed tuy\u1ec3n d\u1ee5ng khi nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c v\u00e0 r\u1ee7i ro gi\u00e1n \u0111o\u1ea1n c\u00f4ng vi\u1ec7c trong giai \u0111o\u1ea1n chuy\u1ec3n giao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, thu\u1ebf th\u01b0\u1eddng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 s\u1eed d\u1ee5ng h\u1ebft th\u1eddi gian c\u1ee7a m\u1ed9t nh\u00e2n s\u1ef1 to\u00e0n th\u1eddi gian, khi\u1ebfn chi ph\u00ed tr\u00ean m\u1ed7i \u0111\u1ea7u vi\u1ec7c th\u1ef1c t\u1ebf cao h\u01a1n khi t\u00ednh theo gi\u1edd c\u00f4ng. \u0110\u00e2y l\u00e0 l\u00fd do ph\u1ea7n l\u1edbn doanh nghi\u1ec7p giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p v\u00e0 m\u1edf r\u1ed9ng quy m\u00f4 v\u1eeba ch\u1ecdn ph\u01b0\u01a1ng \u00e1n thu\u00ea ngo\u00e0i: chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u00fang kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c kinh nghi\u1ec7m x\u1eed l\u00fd \u0111a d\u1ea1ng h\u1ed3 s\u01a1 c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch thay v\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_xung_dang_voi_muc_gia_bo_ra\"><\/span><b>5 ti\u00eau ch\u00ed ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf x\u1ee9ng \u0111\u00e1ng v\u1edbi m\u1ee9c gi\u00e1 b\u1ecf ra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, minh b\u1ea1ch v\u1ec1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong b\u00e1o gi\u00e1. B\u00e1o gi\u00e1 c\u1ea7n li\u1ec7t k\u00ea r\u00f5 nh\u1eefng \u0111\u1ea7u vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, t\u1ea7n su\u1ea5t b\u00e1o c\u00e1o, v\u00e0 nh\u1eefng h\u1ea1ng m\u1ee5c ph\u00e1t sinh th\u00eam ngo\u00e0i ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, c\u00f3 k\u1ebf to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ee5 tr\u00e1ch c\u1ed1 \u0111\u1ecbnh, am hi\u1ec3u \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p thay v\u00ec x\u1eed l\u00fd h\u1ed3 s\u01a1 theo m\u1eabu chung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, cam k\u1ebft c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi v\u00e0 ch\u1ee7 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi c\u00f3 thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, c\u00f3 \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c bi\u1ec7t v\u1ec1 vi\u1ec7c x\u1eed l\u00fd khi ph\u00e1t sinh sai s\u00f3t ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m, kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng d\u1ecbch v\u1ee5 theo quy m\u00f4 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p t\u1eeb g\u00f3i b\u00e1o c\u00e1o thu\u1ebf c\u01a1 b\u1ea3n \u0111\u1ebfn g\u00f3i k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh cho gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u00e1p d\u1ee5ng chung cho m\u1ecdi doanh nghi\u1ec7p. M\u1ee9c gi\u00e1 ph\u00f9 h\u1ee3p l\u00e0 m\u1ee9c gi\u00e1 ph\u1ea3n \u00e1nh \u0111\u00fang kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, \u0111i k\u00e8m cam k\u1ebft tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi \u0111i\u1ec1u ki\u1ec7n kinh doanh nh\u01b0 tr\u01b0\u1edbc, vi\u1ec7c th\u1ea9m \u0111\u1ecbnh n\u0103ng l\u1ef1c \u0111\u01a1n v\u1ecb cung c\u1ea5p tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh l\u1ea1i c\u00e0ng quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft. N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n m\u1ed9t b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, t\u1eeb s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ng\u00e0nh ngh\u1ec1 \u0111\u1ebfn y\u00eau c\u1ea7u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng kh\u1ea3o s\u00e1t v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed tr\u01b0\u1edbc khi doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/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><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><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_gia_dich_vu_ke_toan_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thue_da_bao_gom_thue_gia_tri_gia_tang_chua\"><\/span><b>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n h\u1ecfi r\u00f5 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, thu\u1ebf thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 8% (gi\u1ea3m t\u1eeb 10%) \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026, n\u00ean b\u00e1o gi\u00e1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft theo gi\u00e1 ch\u01b0a bao g\u1ed3m ho\u1eb7c \u0111\u00e3 bao g\u1ed3m thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hai_doanh_nghiep_cung_quy_mo_lai_nhan_bao_gia_dich_vu_ke_toan_thue_khac_nhau\"><\/span><b>V\u00ec sao hai doanh nghi\u1ec7p c\u00f9ng quy m\u00f4 l\u1ea1i nh\u1eadn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf kh\u00e1c nhau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf: s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, s\u1ed1 lao \u0111\u1ed9ng, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong h\u1ee3p \u0111\u1ed3ng (ch\u1ec9 b\u00e1o c\u00e1o thu\u1ebf hay tr\u1ecdn g\u00f3i), kh\u00f4ng t\u00ednh theo quy m\u00f4 v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_co_phai_tra_gia_dich_vu_ke_toan_thue_cao_hon_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i tr\u1ea3 gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf cao h\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n th\u00eam h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u00e0 so\u00e1t l\u00e3i su\u1ea5t vay n\u1ed9i b\u1ed9 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 y\u00eau c\u1ea7u chuy\u00ean m\u00f4n cao h\u01a1n n\u00ean gi\u00e1 d\u1ecbch v\u1ee5 c\u0169ng cao h\u01a1n nh\u00f3m doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_khi_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_doanh_nghiep_co_can_can_trong_hon_khi_chon_don_vi_cung_cap_khong\"><\/span><b>T\u1eeb khi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 c\u1ea7n c\u1ea9n tr\u1ecdng h\u01a1n khi ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1eeb 01\/7\/2026. Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n c\u00f3 th\u1ec3 ch\u1ec9 d\u1ef1a v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh m\u00e0 c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf, kinh nghi\u1ec7m v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a \u0111\u1ed9i ng\u0169 ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_thue_thi_doanh_nghiep_co_con_chiu_trach_nhiem_phap_ly_khong\"><\/span><b>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf th\u00ec doanh nghi\u1ec7p c\u00f3 c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p v\u1edbi t\u01b0 c\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u k\u00ea khai, k\u1ec3 c\u1ea3 khi \u0111\u00e3 \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thay. Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay c\u00f3 th\u1ec3 ch\u00eanh nhau gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p, v\u00e0 ph\u1ea7n l\u1edbn s\u1ef1 ch\u00eanh l\u1ec7ch \u0111\u00f3 n\u1eb1m \u1edf ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c bao g\u1ed3m trong h\u1ee3p \u0111\u1ed3ng. T\u1eeb ng\u00e0y 01\/7\/2026, khi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9820","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\/9820","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=9820"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9820\/revisions"}],"predecessor-version":[{"id":9832,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9820\/revisions\/9832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9823"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}