{"id":9983,"date":"2026-09-21T16:54:25","date_gmt":"2026-09-21T09:54:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9983"},"modified":"2026-10-07T10:32:03","modified_gmt":"2026-10-07T03:32:03","slug":"phi-dich-vu-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/","title":{"rendered":"Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng: B\u1ea3ng gi\u00e1 tham kh\u1ea3o 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng cho \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111\u1ec3 c\u00f3 ng\u01b0\u1eddi \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-truong-la-gi\/\">k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong> m\u00e0 kh\u00f4ng ph\u1ea3i tuy\u1ec3n d\u1ee5ng to\u00e0n th\u1eddi gian. \u0110\u00e2y kh\u00f4ng ph\u1ea3i kho\u1ea3n chi t\u00f9y ch\u1ecdn. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 kh\u00f4ng b\u1ed1 tr\u00ed ho\u1eb7c kh\u00f4ng thu\u00ea c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 20 \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng, v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thi\u1ebfu ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169ng b\u1ecb x\u1eed ph\u1ea1t ri\u00eang. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p vai tr\u00f2, ph\u1ea1m vi c\u00f4ng vi\u1ec7c, m\u1ee9c ph\u1ea1t, b\u1ea3ng gi\u00e1 tham kh\u1ea3o, c\u00e1ch h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, gi\u00fap ch\u1ee7 doanh nghi\u1ec7p so s\u00e1nh ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\"> \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/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\/phi-dich-vu-ke-toan-truong\/#Phi_dich_vu_ke_toan_truong_bao_nhieu_la_hop_ly_trong_boi_canh_quy_dinh_nam_2026\" >Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh n\u0103m 2026?<\/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\/phi-dich-vu-ke-toan-truong\/#Tai_sao_doanh_nghiep_can_ke_toan_truong_truoc_khi_tinh_phi_dich_vu_ke_toan_truong\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u01b0\u1edbc khi t\u00ednh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/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\/phi-dich-vu-ke-toan-truong\/#Pham_vi_cong_viec_cua_ke_toan_truong_quyet_dinh_phi_dich_vu_ke_toan_truong\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/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\/phi-dich-vu-ke-toan-truong\/#Rui_ro_va_muc_phat_khi_khong_co_ke_toan_truong\" >R\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Khong_bo_tri_hoac_khong_thue_ke_toan_truong\" >Kh\u00f4ng b\u1ed1 tr\u00ed ho\u1eb7c kh\u00f4ng thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Bao_cao_tai_chinh_khong_co_chu_ky_ke_toan_truong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Bang_tong_hop_cac_muc_phat_khi_doanh_nghiep_khong_bo_nhiem_ke_toan_truong\" >B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Sau_yeu_to_quyet_dinh_phi_dich_vu_ke_toan_truong\" >S\u00e1u y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Bang_gia_tham_khao_phi_dich_vu_ke_toan_truong_nam_2026\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#So_sanh_phi_dich_vu_ke_toan_truong_thue_ngoai_voi_ke_toan_truong_noi_bo\" >So s\u00e1nh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng thu\u00ea ngo\u00e0i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#Tam_quan_trong_cua_ke_toan_truong_va_gia_tri_thuc_cua_phi_dich_vu_ke_toan_truong\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#Cau_hoi_thuong_gap_ve_phi_dich_vu_ke_toan_truong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/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\/phi-dich-vu-ke-toan-truong\/#Nhung_yeu_to_nao_quyet_dinh_phi_dich_vu_ke_toan_truong\" >Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/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\/phi-dich-vu-ke-toan-truong\/#Phi_dich_vu_ke_toan_truong_co_bao_gom_lam_so_sach_va_ke_khai_thue_khong\" >Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 bao g\u1ed3m l\u00e0m s\u1ed5 s\u00e1ch v\u00e0 k\u00ea khai thu\u1ebf 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\/phi-dich-vu-ke-toan-truong\/#Doanh_nghiep_co_bat_buoc_phai_co_ke_toan_truong_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-dich-vu-ke-toan-truong\/#Doanh_nghiep_khong_co_ke_toan_truong_bi_phat_bao_nhieu\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/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\/phi-dich-vu-ke-toan-truong\/#Bao_cao_tai_chinh_khong_co_chu_ky_ke_toan_truong_bi_phat_bao_nhieu\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/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\/phi-dich-vu-ke-toan-truong\/#Thue_ke_toan_truong_ben_ngoai_co_hop_phap_va_co_duoc_ky_bao_cao_tai_chinh_khong\" >Thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean ngo\u00e0i c\u00f3 h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_dich_vu_ke_toan_truong_bao_nhieu_la_hop_ly_trong_boi_canh_quy_dinh_nam_2026\"><\/span><b>Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> l\u00e0 kho\u1ea3n ph\u00ed doanh nghi\u1ec7p tr\u1ea3 cho doanh nghi\u1ec7p ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eed ng\u01b0\u1eddi \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 bao nhi\u00eau, m\u00e0 l\u00e0 kho\u1ea3n ph\u00ed \u0111\u00f3 mua \u0111\u01b0\u1ee3c nh\u1eefng g\u00ec: ai k\u00fd, ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi sai s\u00f3t, v\u00e0 n\u1ebfu kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec r\u1ee7i ro l\u00e0 g\u00ec.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n kh\u00f4ng \u1ea5n \u0111\u1ecbnh m\u1ee9c ph\u00ed. Kho\u1ea3n 3 \u0110i\u1ec1u 56 giao b\u00ean thu\u00ea tr\u00e1ch nhi\u1ec7m thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_ke_toan_truong_truoc_khi_tinh_phi_dich_vu_ke_toan_truong\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u01b0\u1edbc khi t\u00ednh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u1ed1 tr\u00ed:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a b\u1ed5 nhi\u1ec7m \u0111\u01b0\u1ee3c ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh. Th\u1eddi gian b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng, sau th\u1eddi gian n\u00e0y \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 c\u00f9ng \u0110i\u1ec1u quy \u0111\u1ecbnh ngo\u1ea1i l\u1ec7:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy v\u1eady, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 54 v\u00e0 th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m, quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i \u0110i\u1ec1u 55 (kho\u1ea3n 4 \u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n). Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c linh ho\u1ea1t v\u1ec1 ch\u1ee9c danh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m y\u00eau c\u1ea7u v\u1ec1 n\u0103ng l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba l\u00fd do th\u1ef1c t\u1ebf khi\u1ebfn doanh nghi\u1ec7p c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eef k\u00fd b\u1eaft bu\u1ed9c: <\/b><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb chi ti\u1ec1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u c\u1ea7n ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng, chi ti\u1ebft \u1edf ph\u1ea7n ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: <\/b><span style=\"font-weight: 400;\">\u0110i\u1ec1u 39 Lu\u1eadt K\u1ebf to\u00e1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m an to\u00e0n, nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 l\u00e0m c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m m\u1edbi t\u1eeb n\u0103m 2026: <\/b><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi v\u00e0 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c trong c\u00f9ng m\u1ed9t n\u0103m. Kho\u1ea3n 4 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111i\u1ec1u ch\u1ec9nh tr\u00e1ch nhi\u1ec7m k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, n\u00ean s\u1ed1 li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_ke_toan_truong_quyet_dinh_phi_dich_vu_ke_toan_truong\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9986\" aria-describedby=\"caption-attachment-9986\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9986\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-ke-toan-truong-quyet-dinh-phi-dich-vu-ke-toan-truong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9986\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng (\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP). B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 khung \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ph\u1ea1m vi trong b\u00e1o gi\u00e1:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uc9c1\uc5c5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uc8fc\uc694 \ub0b4\uc6a9<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, \u0111i\u1ec1u h\u00e0nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c quy quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n; k\u00fd b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb chi ti\u1ec1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd ch\u1ee9ng t\u1eeb chi ti\u1ec1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00fd s\u1ed5 k\u1ebf to\u00e1n; k\u00fd b\u00ean c\u1ea1nh khi ghi c\u1ea3i ch\u00ednh, ghi s\u1ed1 \u00e2m \u0111\u1ec3 s\u1eeda sai s\u00f3t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e0n giao khi thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e0n giao c\u00f4ng vi\u1ec7c, t\u00e0i li\u1ec7u; th\u00f4ng b\u00e1o h\u1ecd t\u00ean, m\u1eabu ch\u1eef k\u00fd m\u1edbi cho ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00e0ng r\u1ed9ng, tr\u00e1ch nhi\u1ec7m k\u00fd c\u00e0ng l\u1edbn th\u00ec ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00e0ng cao. M\u1ed9t s\u1ed1 g\u00f3i ph\u00ed th\u1ea5p c\u00f3 th\u1ec3 ch\u1ec9 g\u1ed3m so\u00e1t x\u00e9t \u0111\u1ecbnh k\u1ef3, n\u00ean doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u b\u1ea3ng ph\u1ea1m vi b\u1eb1ng v\u0103n b\u1ea3n khi so s\u00e1nh b\u00e1o gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_muc_phat_khi_khong_co_ke_toan_truong\"><\/span><b>R\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 41\/2018\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-102-2021-ND-CP-sua-doi-Nghi-dinh-xu-phat-vi-pham-hanh-chinh-linh-vuc-thue-494746.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 102\/2021\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/diem-moi-cua-nghi-dinh-132-2026-nd-cp-ve-xu-phat-hanh-chinh-linh-vuc-ke-toan-565-108294-article.html\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 132\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u1ea7n n\u1eafm hai nguy\u00ean t\u1eafc tr\u01b0\u1edbc khi \u0111\u1ecdc m\u1ee9c ph\u1ea1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi l\u00e0 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (kho\u1ea3n 1 \u0110i\u1ec1u 6).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ee9c ph\u1ea1t t\u1ea1i \u0110i\u1ec1u 8, 9, 11, 17 (v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 7) l\u00e0 m\u1ee9c \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n; t\u1ed5 ch\u1ee9c c\u00f3 c\u00f9ng h\u00e0nh vi vi ph\u1ea1m b\u1ecb ph\u1ea1t g\u1ea5p 02 l\u1ea7n (kho\u1ea3n 2 \u0110i\u1ec1u 6). H\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 c\u00e1 nh\u00e2n (kho\u1ea3n 2 \u0110i\u1ec1u 2).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_bo_tri_hoac_khong_thue_ke_toan_truong\"><\/span><b>Kh\u00f4ng b\u1ed1 tr\u00ed ho\u1eb7c kh\u00f4ng thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 17 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: a) Kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; kh\u00f4ng b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c kh\u00f4ng thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c n\u00ean m\u1ee9c ph\u1ea1t l\u00e0 20.000.000 &#8211; 40.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_khong_co_chu_ky_ke_toan_truong\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 11 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: \u2026 <\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c l\u00e0 10.000.000 &#8211; 20.000.000 \u0111\u1ed3ng. Quy \u0111\u1ecbnh n\u00e0y g\u1eafn v\u1edbi \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, v\u00e0 ng\u01b0\u1eddi k\u00fd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_cac_muc_phat_khi_doanh_nghiep_khong_bo_nhiem_ke_toan_truong\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t:<\/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 t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud589\ub3d9<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n; kh\u00f4ng b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n; b\u1ed5 nhi\u1ec7m kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ed1 tr\u00ed ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9 ho\u1eb7c mua, b\u00e1n t\u00e0i s\u1ea3n (c\u00f3 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 17)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ed5 nhi\u1ec7m l\u1ea1i k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n; kh\u00f4ng b\u00e0n giao; kh\u00f4ng th\u00f4ng b\u00e1o khi thay \u0111\u1ed5i; thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 -10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ti\u1ec1n khi ch\u1ee9ng t\u1eeb chi ti\u1ec1n ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 30\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n thi\u1ebfu ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 &#8211; 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 &#8211; 4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 40<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_yeu_to_quyet_dinh_phi_dich_vu_ke_toan_truong\"><\/span><b>S\u00e1u y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9985\" aria-describedby=\"caption-attachment-9985\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9985\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong.jpg\" alt=\"Nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-yeu-to-quyet-dinh-muc-phi-dich-vu-ke-toan-truong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9985\" class=\"wp-caption-text\">Nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p. N\u0103m y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean l\u00e0 c\u01a1 s\u1edf MAN s\u1eed d\u1ee5ng khi x\u00e2y d\u1ef1ng b\u1ea3ng gi\u00e1; y\u1ebfu t\u1ed1 th\u1ee9 s\u00e1u xu\u1ea5t ph\u00e1t t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n. C\u1ea3 s\u00e1u \u0111\u1ec1u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u1ed7i th\u00e1ng: Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u1edbn nh\u1ea5t, g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh: S\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p h\u01a1n th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch: C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c giao d\u1ecbch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00e1 tr\u1ecb l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 nh\u00e2n s\u1ef1: \u1ea2nh h\u01b0\u1edfng kh\u1ed1i l\u01b0\u1ee3ng t\u00ednh l\u01b0\u01a1ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch: Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp hay c\u1ea7n r\u00e0 so\u00e1t, ho\u00e0n thi\u1ec7n s\u1ed5 s\u00e1ch t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi k\u00fd v\u00e0 tr\u00e1ch nhi\u1ec7m theo h\u1ee3p \u0111\u1ed3ng: Ng\u01b0\u1eddi k\u00fd ch\u1ee9ng t\u1eeb chi, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh v\u00e0 m\u1ee9c b\u1ed3i th\u01b0\u1eddng khi sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_phi_dich_vu_ke_toan_truong_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-cho-thue-ke-toan-truong\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">D\u1ecbch v\u1ee5 cho thu\u1ebf k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i MAN \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo nh\u00f3m ng\u00e0nh v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i th\u00e1ng:<\/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 tham kh\u1ea3o ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3 ng\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6d4\ubcc4 \uccad\uad6c\uc11c \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc (VND\/\uc6d4)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i &#8211; D\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">700.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.700.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"6\"><span style=\"font-weight: 400;\">\uc81c\uc870<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ubb34\ub7f0 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50\uc138 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.300.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 150<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uad00\ub828 \ubb38\uc758\ub294 \uc5f0\ub77d\uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1ee9c ph\u00ed mang t\u00ednh tham kh\u1ea3o tr\u00ean th\u1ecb tr\u01b0\u1eddng, ch\u01b0a bao g\u1ed3m thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh theo ng\u00e0nh ngh\u1ec1, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf \u0111\u1ec3 b\u00e1o gi\u00e1 ri\u00eang.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_phi_dich_vu_ke_toan_truong_thue_ngoai_voi_ke_toan_truong_noi_bo\"><\/span><b>So s\u00e1nh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng thu\u00ea ngo\u00e0i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1eb7t b\u1eb1ng tham kh\u1ea3o MAN ghi nh\u1eadn, k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed9i b\u1ed9 c\u00f3 10 &#8211; 15 n\u0103m kinh nghi\u1ec7m th\u01b0\u1eddng c\u00f3 m\u1ee9c l\u01b0\u01a1ng t\u1eeb 20.000.000 \u0111\u1ebfn 35.000.000 \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a g\u1ed3m b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng v\u00e0 chi ph\u00ed tuy\u1ec3n d\u1ee5ng. V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 kho\u1ea3ng 25 h\u00f3a \u0111\u01a1n m\u1ed7i th\u00e1ng, ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng thu\u00ea ngo\u00e0i theo b\u1ea3ng tr\u00ean l\u00e0 1.000.000 \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 12.000.000 \u0111\u1ed3ng\/n\u0103m.<\/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 so s\u00e1nh gi\u1eefa thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng ngo\u00e0i v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed9i b\u1ed9.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \ud68c\uacc4 \ucc45\uc784\uc790<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng ngo\u00e0i<\/b><\/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 c\u1ed1 \u0111\u1ecbnh, b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng, tuy\u1ec3n d\u1ee5ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00ed theo h\u1ee3p \u0111\u1ed3ng, t\u00ednh theo ng\u00e0nh v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\uc801 \uc870\uac74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 ti\u00eau chu\u1ea9n \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0110i\u1ec1u 54 (kho\u1ea3n 4 \u0110i\u1ec1u 56); b\u00ean cung c\u1ea5p c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucc45\uc784<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 55 Lu\u1eadt K\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 55, \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP v\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc5f0\uc18d\uc131<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p th\u01b0\u1eddng c\u00f3 \u0111\u1ed9i ng\u0169 h\u1ed7 tr\u1ee3, thay th\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc801\ud569\ud55c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn, giao d\u1ecbch d\u00e0y, c\u1ea7n hi\u1ec7n di\u1ec7n h\u1eb1ng ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1edbi th\u00e0nh l\u1eadp, c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1m th\u1eddi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng thu\u00ea ngo\u00e0i kh\u00f4ng t\u1ef1 \u0111\u1ed9ng bao g\u1ed3m ghi s\u1ed5 h\u1eb1ng ng\u00e0y. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn ph\u01b0\u01a1ng \u00e1n n\u00e0o ti\u1ebft ki\u1ec7m h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_ke_toan_truong_va_gia_tri_thuc_cua_phi_dich_vu_ke_toan_truong\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng mang l\u1ea1i b\u1ed1n gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u: <\/b><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (kho\u1ea3n 3 \u0110i\u1ec1u 29).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u \u0111\u00fang t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u1ef7 gi\u00e1 \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap gi\u1ea3m r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t v\u00e0 ph\u1ea3i gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p th\u00f4ng tin cho qu\u1ea3n tr\u1ecb: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m ph\u00e2n t\u00edch th\u00f4ng tin, s\u1ed1 li\u1ec7u; tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh (kho\u1ea3n 3 \u0110i\u1ec1u 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o v\u1ec7 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadn: <\/b><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 (kho\u1ea3n 2 \u0110i\u1ec1u 55), trong khi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1edbi sai ph\u1ea1m thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd (kho\u1ea3n 3 \u0110i\u1ec1u 50).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd g\u1eafn v\u1edbi ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn nh\u01b0 kho\u1ea3n chi b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7, kh\u00f4ng ph\u1ea3i kho\u1ea3n c\u00f3 th\u1ec3 c\u1eaft gi\u1ea3m. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i b\u1ed1 tr\u00ed m\u00e0 kh\u00f4ng b\u1ed1 tr\u00ed c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 20 \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thi\u1ebfu ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u1ecb ph\u1ea1t 10 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng, trong khi m\u1ee9c ph\u00ed thu\u00ea ch\u1ec9 dao \u0111\u1ed9ng v\u00e0i tri\u1ec7u \u0111\u1ed3ng tr\u00ean th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c tr\u01b0\u1edbc, r\u1ed3i m\u1edbi so s\u00e1nh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb. Qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/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 \uc0c1\uc138 \uac00\uaca9\ud45c<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, sau \u0111\u00f3 g\u1eedi ng\u00e0nh ngh\u1ec1 v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n h\u1eb1ng th\u00e1ng cho MAN &#8211; Master Accountant Network qua Zalo 0903 963 163. Chuy\u00ean gia c\u1ee7a MAN s\u1ebd r\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng s\u1ed5 s\u00e1ch v\u00e0 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p tr\u01b0\u1edbc khi doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phi_dich_vu_ke_toan_truong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_yeu_to_nao_quyet_dinh_phi_dich_vu_ke_toan_truong\"><\/span><b>Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o quy\u1ebft \u0111\u1ecbnh ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ee5 thu\u1ed9c v\u00e0o s\u00e1u y\u1ebfu t\u1ed1: s\u1ed1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u1ed7i th\u00e1ng; ng\u00e0nh ngh\u1ec1; \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch (giao d\u1ecbch li\u00ean k\u1ebft, v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00e1 tr\u1ecb l\u1edbn); quy m\u00f4 nh\u00e2n s\u1ef1; t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch; v\u00e0 ph\u1ea1m vi k\u00fd, tr\u00e1ch nhi\u1ec7m theo h\u1ee3p \u0111\u1ed3ng. Trong \u0111\u00f3, s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u1edbn nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_dich_vu_ke_toan_truong_co_bao_gom_lam_so_sach_va_ke_khai_thue_khong\"><\/span><b>Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 bao g\u1ed3m l\u00e0m s\u1ed5 s\u00e1ch v\u00e0 k\u00ea khai thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh. Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 y\u1ebfu mua ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t, k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. C\u00f2n ghi s\u1ed5, k\u00ea khai thu\u1ebf ch\u1ec9 n\u1eb1m trong ph\u00ed n\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_co_ke_toan_truong_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, tr\u1eeb doanh nghi\u1ec7p si\u00eau nh\u1ecf. \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. N\u1ebfu ch\u01b0a b\u1ed5 nhi\u1ec7m \u0111\u01b0\u1ee3c ngay, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng trong t\u1ed1i \u0111a 12 th\u00e1ng; sau th\u1eddi gian n\u00e0y ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_ke_toan_truong_bi_phat_bao_nhieu\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, m\u1ee9c ph\u1ea1t l\u00e0 10.000.000 \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n; t\u1ed5 ch\u1ee9c c\u00f3 c\u00f9ng h\u00e0nh vi b\u1ecb ph\u1ea1t g\u1ea5p 02 l\u1ea7n, t\u1ee9c 20.000.000 \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng. Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng (\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP) nh\u01b0ng v\u1eabn ph\u1ea3i c\u00f3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_khong_co_chu_ky_ke_toan_truong_bi_phat_bao_nhieu\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, m\u1ee9c ph\u1ea1t l\u00e0 5.000.000 \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 10.000.000 \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_ke_toan_truong_ben_ngoai_co_hop_phap_va_co_duoc_ky_bao_cao_tai_chinh_khong\"><\/span><b>Thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean ngo\u00e0i c\u00f3 h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Kho\u1ea3n 1 v\u00e0 2 \u0110i\u1ec1u 56 Lu\u1eadt K\u1ebf to\u00e1n cho ph\u00e9p k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi doanh nghi\u1ec7p ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea ph\u1ea3i \u0111\u1ee7 ti\u00eau chu\u1ea9n t\u1ea1i \u0110i\u1ec1u 54 v\u00e0 c\u00f3 quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng theo \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, n\u00ean l\u00e0 ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng (\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 29)<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng cho \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111\u1ec3 c\u00f3 ng\u01b0\u1eddi \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 kh\u00f4ng ph\u1ea3i tuy\u1ec3n d\u1ee5ng to\u00e0n th\u1eddi gian. \u0110\u00e2y kh\u00f4ng ph\u1ea3i kho\u1ea3n chi t\u00f9y ch\u1ecdn. Doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9983","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\/9983","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=9983"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9983\/revisions"}],"predecessor-version":[{"id":10279,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9983\/revisions\/10279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9984"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}