{"id":9858,"date":"2026-09-14T11:08:37","date_gmt":"2026-09-14T04:08:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9858"},"modified":"2026-09-14T11:19:30","modified_gmt":"2026-09-14T04:19:30","slug":"tu-van-ke-toan-thue-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/","title":{"rendered":"\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\uc5c5 \uc138\ubb34 \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 d\u1ecbch v\u1ee5 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn khi ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i li\u00ean t\u1ee5c t\u1eeb ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-43-2026-QH16-giam-thue-thu-nhap-ca-nhan-thue-thu-nhap-doanh-nghiep-doi-voi-ca-nhan-722877.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 43\/2026\/QH16<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ebfn khung qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. M\u1ed9t quy\u1ebft \u0111\u1ecbnh sai v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i, ho\u1eb7c m\u1ed9t b\u1ea3ng k\u00ea khai thi\u1ebfu c\u0103n c\u1ee9, c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i ho\u1eb7c b\u1ecb truy thu. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a nh\u1eefng g\u00ec m\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p c\u1ea7n l\u00e0m, \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Vi_sao_doanh_nghiep_can_tu_van_ke_toan_thue_cho_doanh_nghiep_trong_giai_doan_tu_nam_2026\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n t\u1eeb n\u0103m 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Chinh_sach_thue_bien_dong\" >Ch\u00ednh s\u00e1ch thu\u1ebf bi\u1ebfn \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Ba_rui_ro_khi_doanh_nghiep_tu_xu_ly_thue_noi_bo_ma_khong_co_tu_van_chuyen_mon\" >Ba r\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 x\u1eed l\u00fd thu\u1ebf n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Tu_van_ke_toan_thue_cho_doanh_nghiep_gom_nhung_noi_dung_phap_ly_cot_loi_nao\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Cap_nhat_va_ap_dung_chinh_sach_giam_30_thue_TNDN_theo_Nghi_quyet_432026QH16\" >C\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Ra_soat_nghia_vu_dac_thu_voi_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 \u0111\u1eb7c th\u00f9 v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Quy_trinh_tu_van_ke_toan_thue_cho_doanh_nghiep_chuyen_nghiep_gom_nhung_buoc_nao\" >Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Dich_vu_tu_van_ke_toan_thue_cho_doanh_nghiep_phu_hop_voi_nhung_nhom_nao\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng nh\u00f3m n\u00e0o?<\/a><\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Loi_ich_khi_thue_ngoai_tu_van_ke_toan_thue_cho_doanh_nghiep_so_voi_tu_lam_noi_bo\" >L\u1ee3i \u00edch khi thu\u00ea ngo\u00e0i t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p so v\u1edbi t\u1ef1 l\u00e0m n\u1ed9i b\u1ed9<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Vi_sao_nen_chon_MAN_%E2%80%93_Master_Accountant_Network_cho_dich_vu_tu_van_ke_toan_thue_cho_doanh_nghiep\" >V\u00ec sao n\u00ean ch\u1ecdn MAN &#8211; Master Accountant Network cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_tu_van_ke_toan_thue_cho_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Tu_van_ke_toan_thue_cho_doanh_nghiep_khac_gi_voi_dich_vu_ke_toan_thong_thuong\" >T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p kh\u00e1c g\u00ec v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Doanh_nghiep_doanh_thu_duoi_10_ty_dong_co_tu_dong_duoc_giam_30_thue_TNDN_khong\" >Doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN kh\u00f4ng?<\/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\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Doanh_nghiep_dang_huong_uu_dai_thue_khac_co_duoc_cong_don_voi_muc_giam_30_theo_Nghi_quyet_43_khong\" >Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n v\u1edbi m\u1ee9c gi\u1ea3m 30% theo Ngh\u1ecb quy\u1ebft 43 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-ke-toan-thue-cho-doanh-nghiep\/#Chi_phi_tu_van_ke_toan_thue_cho_doanh_nghiep_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_tu_van_ke_toan_thue_cho_doanh_nghiep_trong_giai_doan_tu_nam_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n t\u1eeb n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9863\" aria-describedby=\"caption-attachment-9863\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9863\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-tu-van-ke-toan-thue-cho-doanh-nghiep-trong-giai-doan-tu-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9863\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n t\u1eeb n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhu c\u1ea7u t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p t\u0103ng m\u1ea1nh kh\u00f4ng ph\u1ea3i v\u00ec lu\u1eadt thu\u1ebf ph\u1ee9c t\u1ea1p h\u01a1n v\u1ec1 b\u1ea3n ch\u1ea5t, m\u00e0 v\u00ec t\u1ed1c \u0111\u1ed9 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch trong n\u0103m 2026 v\u01b0\u1ee3t xa kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_thue_bien_dong\"><\/span><b>Ch\u00ednh s\u00e1ch thu\u1ebf bi\u1ebfn \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 24\/8\/2026, Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027. Theo \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026, n\u0103m 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a hai k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch sau ng\u00e0y Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 t\u1ed5ng doanh thu h\u1eb1ng n\u0103m sau chia, t\u00e1ch v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m. V\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c c\u00e1c lu\u1eadt, ngh\u1ecb quy\u1ebft kh\u00e1c c\u1ee7a Qu\u1ed1c h\u1ed9i, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m theo Ngh\u1ecb quy\u1ebft 43 ch\u1ec9 t\u00ednh tr\u00ean ph\u1ea7n thu\u1ebf ph\u1ea3i n\u1ed9p <\/span><b>sau khi \u0111\u00e3 tr\u1eeb \u01b0u \u0111\u00e3i<\/b><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t d\u1ec5 t\u00ednh nh\u1ea7m n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi s\u1ed1 li\u1ec7u \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, m\u1edf r\u1ed9ng c\u00e1ch nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 gi\u1eef nguy\u00ean ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA. Hai v\u0103n b\u1ea3n n\u00e0y ban h\u00e0nh g\u1ea7n nh\u01b0 c\u00f9ng th\u1eddi \u0111i\u1ec3m nh\u01b0ng t\u00e1c \u0111\u1ed9ng theo hai chi\u1ec1u kh\u00e1c nhau: m\u1ed9t b\u00ean gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf, m\u1ed9t b\u00ean si\u1ebft ch\u1eb7t h\u01a1n v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00ecnh thu\u1ed9c nh\u00f3m n\u00e0o r\u1ea5t d\u1ec5 b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_rui_ro_khi_doanh_nghiep_tu_xu_ly_thue_noi_bo_ma_khong_co_tu_van_chuyen_mon\"><\/span><b>Ba r\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 x\u1eed l\u00fd thu\u1ebf n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng c\u00f3 t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>B\u1ecf l\u1ee1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00ec kh\u00f4ng r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 nh\u01b0ng kh\u00f4ng k\u00ea khai v\u00ec k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi, ho\u1eb7c k\u00ea khai sai m\u1ee9c doanh thu l\u00e0m c\u0103n c\u1ee9.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ednh sai ngh\u0129a v\u1ee5 thu\u1ebf d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/b><span style=\"font-weight: 400;\"> V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c \u00e1p d\u1ee5ng thi\u1ebfu ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i khi thanh tra, k\u00e9o theo s\u1ed1 thu\u1ebf truy thu l\u1edbn h\u01a1n nhi\u1ec1u l\u1ea7n chi ph\u00ed thu\u00ea t\u01b0 v\u1ea5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thi\u1ebfu h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> K\u00ea khai \u0111\u00fang s\u1ed1 nh\u01b0ng kh\u00f4ng l\u01b0u \u0111\u1ee7 c\u0103n c\u1ee9, b\u1ea3ng t\u00ednh, h\u1ee3p \u0111\u1ed3ng li\u00ean quan khi\u1ebfn doanh nghi\u1ec7p l\u00fang t\u00fang khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, d\u00f9 b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 h\u1ee3p l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_thue_cho_doanh_nghiep_gom_nhung_noi_dung_phap_ly_cot_loi_nao\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111\u00fang ngh\u0129a kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, m\u00e0 ph\u1ea3i bao tr\u00f9m c\u1ea3 vi\u1ec7c r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1eb7c th\u00f9 theo t\u1eebng nh\u00f3m doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_va_ap_dung_chinh_sach_giam_30_thue_TNDN_theo_Nghi_quyet_432026QH16\"><\/span><b>C\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u trong t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p n\u0103m 2026 &#8211; 2027, v\u00ec th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng ch\u1ec9 g\u00f3i g\u1ecdn trong hai k\u1ef3 t\u00ednh thu\u1ebf. Ng\u01b0\u1eddi t\u01b0 v\u1ea5n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p c\u00f3 n\u1eb1m trong ng\u01b0\u1ee1ng kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng hay kh\u00f4ng, v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh &#8220;doanh thu&#8221; theo h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb (h\u00ecnh th\u00e0nh t\u1eeb chia, t\u00e1ch sau ng\u00e0y Ngh\u1ecb quy\u1ebft hi\u1ec7u l\u1ef1c v\u1edbi doanh thu sau chia t\u00e1ch tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng) hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN kh\u00e1c, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 30% ph\u1ea3i t\u00ednh tr\u00ean ph\u1ea7n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p sau \u01b0u \u0111\u00e3i, kh\u00f4ng t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u01b0\u1edbc \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u00fang kho\u1ea3n gi\u1ea3m 30% thu\u1ebf TNDN th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c l\u1eadp l\u1ea1i t\u1edd khai v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi ph\u01b0\u01a1ng \u00e1n <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\ud2f0<strong><span style=\"color: #0000ff;\">hu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> song song v\u1edbi t\u01b0 v\u1ea5n ch\u00ednh s\u00e1ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u1ea5t qu\u00e1n tr\u00ean to\u00e0n b\u1ed9 h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_nghia_vu_dac_thu_voi_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 \u0111\u1eb7c th\u00f9 v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u00f3m doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9, ho\u1eb7c c\u00f3 giao d\u1ecbch v\u1edbi c\u1ed5 \u0111\u00f4ng\/c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p c\u1ea7n l\u00e0m r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA theo \u0110i\u1ec1u 16 hay kh\u00f4ng, v\u00e0 n\u1ebfu v\u01b0\u1ee3t th\u00ec c\u00e1ch theo d\u00f5i chuy\u1ec3n ti\u1ebfp trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 05 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp theo ng\u01b0\u1ee1ng m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ea3ng nghi\u1ec7p v\u1ee5 \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf, kh\u00e1c h\u1eb3n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n &#8211; thu\u1ebf th\u01b0\u1eddng nh\u1eadt v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh g\u00f3i t\u01b0 v\u1ea5n ri\u00eang b\u00ean c\u1ea1nh <\/span><strong><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-thue\/\">\uc138\ubb34 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/strong><span style=\"font-weight: 400;\"> \uc8fc\uae30\uc801\uc778.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_ke_toan_thue_cho_doanh_nghiep_chuyen_nghiep_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network tri\u1ec3n khai quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p theo 5 b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 hi\u1ec7n tr\u1ea1ng: \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a MAN ti\u1ebfn h\u00e0nh thu th\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai thu\u1ebf c\u00e1c k\u1ef3 g\u1ea7n nh\u1ea5t, h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n, c\u01a1 c\u1ea5u s\u1edf h\u1eefu \u0111\u1ec3 nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i t\u1ed1i \u01b0u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00e0 ngh\u0129a v\u1ee5 \u00e1p d\u1ee5ng: \u0110\u1ed1i chi\u1ebfu doanh thu, ng\u00e0nh ngh\u1ec1, c\u01a1 c\u1ea5u v\u1ed1n v\u1edbi c\u00e1c v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; T\u00ednh to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf: X\u00e2y d\u1ef1ng b\u1ea3ng t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb\/chuy\u1ec3n ti\u1ebfp (n\u1ebfu c\u00f3), k\u00e8m ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u h\u1ee3p ph\u00e1p cho c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Ho\u00e0n thi\u1ec7n k\u00ea khai, b\u00e1o c\u00e1o v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1: \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n c\u1ea7n \u0111\u1ed9 ch\u00ednh x\u00e1c cao nh\u1ea5t, th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng l\u00fac v\u1edbi vi\u1ec7c chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n trong g\u00f3i<\/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;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; \u0110\u1ed3ng h\u00e0nh khi c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c thanh tra thu\u1ebf: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_ke_toan_thue_cho_doanh_nghiep_phu_hop_voi_nhung_nhom_nao\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng nh\u00f3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n c\u00f9ng m\u1ed9t m\u1ee9c \u0111\u1ed9 t\u01b0 v\u1ea5n. Ba nh\u00f3m sau l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean \u01b0u ti\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p ngay trong n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng: Nh\u00f3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 nh\u01b0ng d\u1ec5 b\u1ecf s\u00f3t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng n\u1ebfu t\u1ef1 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u1ed5 \u0111\u00f4ng l\u1edbn: Nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u1ea7n r\u00e0 so\u00e1t ri\u00eang v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean tr\u00e1ch: Nh\u00f3m c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ebfn k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3, tr\u00e1nh sai s\u00f3t ngay t\u1eeb nh\u1eefng k\u1ef3 \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_thue_ngoai_tu_van_ke_toan_thue_cho_doanh_nghiep_so_voi_tu_lam_noi_bo\"><\/span><b>L\u1ee3i \u00edch khi thu\u00ea ngo\u00e0i t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p so v\u1edbi t\u1ef1 l\u00e0m n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9864\" aria-describedby=\"caption-attachment-9864\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9864\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo.jpg\" alt=\"L\u1ee3i \u00edch khi thu\u00ea ngo\u00e0i t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p so v\u1edbi t\u1ef1 l\u00e0m n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-thue-ngoai-tu-van-ke-toan-thue-cho-doanh-nghiep-so-voi-tu-lam-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9864\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi thu\u00ea ngo\u00e0i t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p so v\u1edbi t\u1ef1 l\u00e0m n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh duy tr\u00ec nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 hay thu\u00ea ngo\u00e0i, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp b\u1ed1n ti\u00eau ch\u00ed c\u1ed1t l\u00f5i sau, \u0111\u00e2y c\u0169ng l\u00e0 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t r\u00f5 nh\u1ea5t gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n khi v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf:<\/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 l\u1ee3i \u00edch khi thu\u00ea ngo\u00e0i t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef1 l\u00e0m n\u1ed9i b\u1ed9\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u00ea t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c k\u1ebf to\u00e1n t\u1ef1 theo d\u00f5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u00e0 \u00e1p d\u1ee5ng ngay khi v\u0103n b\u1ea3n hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ube44\uc6a9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u01b0\u01a1ng nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh, ch\u01b0a t\u00ednh chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed theo g\u00f3i d\u1ecbch v\u1ee5, linh ho\u1ea1t theo quy m\u00f4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u1ee7i ro sai s\u00f3t, truy thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cao, n\u1ebfu nh\u00e2n s\u1ef1 thi\u1ebfu kinh nghi\u1ec7m x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ea5p, nh\u1edd quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng \u0111\u1ed3ng h\u00e0nh khi thanh tra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf n\u1ebfu nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 \u00edt va ch\u1ea1m th\u1ef1c t\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 kinh nghi\u1ec7m gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o tr\u01b0\u1edbc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_MAN_%E2%80%93_Master_Accountant_Network_cho_dich_vu_tu_van_ke_toan_thue_cho_doanh_nghiep\"><\/span><b>V\u00ec sao n\u00ean ch\u1ecdn MAN &#8211; Master Accountant Network cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p c\u1ea7n d\u1ef1a tr\u00ean ba y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u00fang th\u1eddi \u0111i\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 m\u1ee9c \u0111\u1ed9 \u0111\u1ed3ng h\u00e0nh l\u00e2u d\u00e0i ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf m\u1ed9t l\u1ea7n k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN tr\u1ef1c ti\u1ebfp c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi ngay t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c, t\u1eeb ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 \u0111\u1ebfn khung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tr\u00ean c\u01a1 s\u1edf kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb SME trong n\u01b0\u1edbc \u0111\u1ebfn doanh nghi\u1ec7p FDI. M\u1ecdi t\u01b0 v\u1ea5n \u0111\u1ec1u \u0111i k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef th\u00e0nh h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh tra, quy\u1ebft to\u00e1n sau n\u00e0y.<\/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;\">Giai \u0111o\u1ea1n t\u1eeb n\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i li\u00ean t\u1ee5c, \u0111\u00fang m\u00ecnh thu\u1ed9c nh\u00f3m n\u00e0o, \u00e1p d\u1ee5ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1 c\u0103n c\u1ee9 l\u00e0 ba vi\u1ec7c quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ecdn quy\u1ec1n l\u1ee3i hay ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi truy thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed ph\u00e1t sinh th\u00eam, m\u00e0 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro l\u1edbn h\u01a1n nhi\u1ec1u l\u1ea7n v\u1ec1 sau, t\u1eeb vi\u1ec7c b\u1ecf l\u1ee1 \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ebfn vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra. N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng cho k\u1ef3 2026, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_ke_toan_thue_cho_doanh_nghiep\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_ke_toan_thue_cho_doanh_nghiep_khac_gi_voi_dich_vu_ke_toan_thong_thuong\"><\/span><b>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p kh\u00e1c g\u00ec v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng t\u1eadp trung v\u00e0o ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3. T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111i s\u00e2u v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1eb7c th\u00f9 v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u h\u1ee3p ph\u00e1p cho t\u1eebng giai \u0111o\u1ea1n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_doanh_thu_duoi_10_ty_dong_co_tu_dong_duoc_giam_30_thue_TNDN_khong\"><\/span><b>Doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng. Theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu c\u1ee7a n\u0103m 2026, n\u0103m 2027 v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb do chia, t\u00e1ch doanh nghi\u1ec7p; \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u00ea khai \u0111\u00fang \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_huong_uu_dai_thue_khac_co_duoc_cong_don_voi_muc_giam_30_theo_Nghi_quyet_43_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n v\u1edbi m\u1ee9c gi\u1ea3m 30% theo Ngh\u1ecb quy\u1ebft 43 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 30% theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 ch\u1ec9 t\u00ednh tr\u00ean ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 tr\u1eeb \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n c\u00f3, kh\u00f4ng c\u1ed9ng d\u1ed3n tr\u00ean s\u1ed1 thu\u1ebf tr\u01b0\u1edbc \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_ke_toan_thue_cho_doanh_nghiep_duoc_tinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch ph\u00e1t sinh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3). Doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o b\u1ea3ng gi\u00e1 c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ng\u00e2n s\u00e1ch.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 d\u1ecbch v\u1ee5 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn khi ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i li\u00ean t\u1ee5c t\u1eeb ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 \u0111\u1ebfn khung qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9858","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\/9858","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=9858"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9858\/revisions"}],"predecessor-version":[{"id":9865,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9858\/revisions\/9865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9862"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}