{"id":10640,"date":"2026-10-28T10:21:29","date_gmt":"2026-10-28T03:21:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10640"},"modified":"2026-10-28T10:22:40","modified_gmt":"2026-10-28T03:22:40","slug":"dich-vu-tu-van-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/","title":{"rendered":"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf: \u0110\u00fang lu\u1eadt, gi\u1ea3m r\u1ee7i ro"},"content":{"rendered":"<p style=\"text-align: justify;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 l\u00e0 kh\u00e1c bi\u1ec7t gi\u1eefa m\u1ed9t doanh nghi\u1ec7p y\u00ean t\u00e2m quy\u1ebft to\u00e1n v\u00e0 m\u1ed9t doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 3\/2026, m\u1ed9t gi\u00e1m \u0111\u1ed1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i thi\u1ebft b\u1ecb \u0111i\u1ec7n \u1edf Th\u1ee7 \u0110\u1ee9c t\u00ecm \u0111\u1ebfn MAN v\u1edbi quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t g\u1ea7n 380 tri\u1ec7u \u0111\u1ed3ng. Nguy\u00ean nh\u00e2n kh\u00f4ng \u0111\u1ebfn t\u1eeb h\u00e0nh vi gian l\u1eadn m\u00e0 l\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, trong khi t\u1eeb 01\/7\/2025 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u00e3 thay \u0111\u1ed5i theo Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15.<\/p>\n<p style=\"text-align: justify;\">C\u00e2u chuy\u1ec7n n\u00e0y kh\u00f4ng hi\u1ebfm. Ch\u1ec9 trong 18 th\u00e1ng (07\/2025 &#8211; 12\/2026), doanh nghi\u1ec7p Vi\u1ec7t ph\u1ea3i ti\u1ebfp nh\u1eadn c\u00f9ng l\u00fac Lu\u1eadt Thu\u1ebf GTGT m\u1edbi, Lu\u1eadt Thu\u1ebf TNDN m\u1edbi, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi thay Th\u00f4ng t\u01b0 200 v\u00e0 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t s\u1eeda \u0111\u1ed5i. M\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0m t\u1ed1t nghi\u1ec7p v\u1ee5 h\u1eb1ng ng\u00e0y v\u1eabn c\u00f3 th\u1ec3 b\u1ecf s\u00f3t m\u1ed9t \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp v\u00e0 c\u00e1i gi\u00e1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00f3 l\u00e0 l\u00fd do d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng c\u00f2n l\u00e0 chi ph\u00ed ph\u1ee5 m\u00e0 tr\u1edf th\u00e0nh m\u1ed9t l\u1edbp ki\u1ec3m so\u00e1t r\u1ee7i ro. B\u00e0i vi\u1ebft n\u00e0y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n, MAN &#8211; Master Accountant Network, s\u1ebd gi\u00fap b\u1ea1n bi\u1ebft: khi n\u00e0o c\u1ea7n t\u01b0 v\u1ea5n, t\u01b0 v\u1ea5n nh\u1eefng g\u00ec, r\u1ee7i ro n\u00e0o th\u01b0\u1eddng b\u1ecb b\u1ecf qua v\u00e0 c\u00e1ch ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Dich_vu_tu_van_ke_toan_thue_la_gi\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Hanh_lang_phap_ly_cua_dich_vu_tu_van_ke_toan_thue_tu_0172026\" >H\u00e0nh lang ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf t\u1eeb 01\/7\/2026<\/a><\/li><\/ul><\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#5_thoi_diem_doanh_nghiep_nen_dung_dich_vu_tu_van_ke_toan_thue_ngay\" >5 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u00ean d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf ngay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Khi_chinh_sach_thue_vua_thay_doi\" >Khi ch\u00ednh s\u00e1ch thu\u1ebf v\u1eeba thay \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Khi_doanh_nghiep_co_giao_dich_xuyen_bien_gioi\" >Khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Khi_nhan_thong_bao_giai_trinh_kiem_tra_hoac_thanh_tra_thue\" >Khi nh\u1eadn th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra ho\u1eb7c thanh tra thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Khi_tai_cau_truc_mo_rong_hoac_thay_doi_mo_hinh\" >Khi t\u00e1i c\u1ea5u tr\u00fac, m\u1edf r\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i m\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Truoc_ky_quyet_toan_nam\" >Tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n n\u0103m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Dich_vu_tu_van_ke_toan_thue_tai_MAN_Lam_gi_lam_the_nao_ket_qua_ra_sao\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i MAN: L\u00e0m g\u00ec, l\u00e0m th\u1ebf n\u00e0o, k\u1ebft qu\u1ea3 ra sao<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Pham_vi_dich_vu_tu_van_ke_toan_thue\" >Ph\u1ea1m vi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Quy_trinh_dich_vu_tu_van_ke_toan_thue_5_buoc\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf 5 b\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Case_study_Cong_ty_san_xuat_bao_bi_o_Binh_Duong\" >Case study: C\u00f4ng ty s\u1ea3n xu\u1ea5t bao b\u00ec \u1edf B\u00ecnh D\u01b0\u01a1ng<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Nhan_dinh_chuyen_gia_5_rui_ro_khi_dung_dich_vu_tu_van_ke_toan_thue_va_cach_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: 5 r\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Nghi_rang_thue_dich_vu_la_da_chuyen_giao_trach_nhiem\" >Ngh\u0129 r\u1eb1ng thu\u00ea d\u1ecbch v\u1ee5 l\u00e0 \u0111\u00e3 chuy\u1ec3n giao tr\u00e1ch nhi\u1ec7m<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Chon_don_vi_chi_vi_gia_Dac_biet_sau_khi_bo_dieu_kien_kinh_doanh\" >Ch\u1ecdn \u0111\u01a1n v\u1ecb ch\u1ec9 v\u00ec gi\u00e1: \u0110\u1eb7c bi\u1ec7t sau khi b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Tu_van_%E2%80%9Ctoi_uu_thue%E2%80%9D_vuot_ranh_gioi_phap_luat\" >T\u01b0 v\u1ea5n &#8220;t\u1ed1i \u01b0u thu\u1ebf&#8221; v\u01b0\u1ee3t ranh gi\u1edbi ph\u00e1p lu\u1eadt<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Tu_van_dua_tren_van_ban_da_het_hieu_luc\" >T\u01b0 v\u1ea5n d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/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\/ru\/dich-vu-tu-van-ke-toan-thue\/#Bo_quen_nghia_vu_thue_quoc_te\" >B\u1ecf qu\u00ean ngh\u0129a v\u1ee5 thu\u1ebf qu\u1ed1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Cach_chon_don_vi_dich_vu_tu_van_ke_toan_thue\" >C\u00e1ch ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Chi_phi_dich_vu_tu_van_ke_toan_thue_phu_thuoc_vao_dau\" >Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u00e2u?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Cau_hoi_thuong_gap_ve_dich_vu_tu_van_ke_toan_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Doanh_nghiep_da_co_ke_toan_noi_bo_co_can_dich_vu_tu_van_ke_toan_thue_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n 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-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Tu_0172026_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_vay_co_rui_ro_gi\" >T\u1eeb 01\/7\/2026, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, v\u1eady c\u00f3 r\u1ee7i ro g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Thue_dich_vu_tu_van_ke_toan_thue_thi_ai_chiu_trach_nhiem_khi_bi_phat\" >Thu\u00ea d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi b\u1ecb ph\u1ea1t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Quyet_toan_thue_TNCN_nam_2025_da_ap_dung_muc_giam_tru_155_trieu_dong_chua\" >Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb 15.5 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan-thue\/#Mat_bao_lau_de_MAN_hoan_thanh_ra_soat_suc_khoe_thue\" >M\u1ea5t bao l\u00e2u \u0111\u1ec3 MAN ho\u00e0n th\u00e0nh r\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_ke_toan_thue_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> l\u00e0 vi\u1ec7c m\u1ed9t t\u1ed5 ch\u1ee9c chuy\u00ean m\u00f4n ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5, h\u1ed3 s\u01a1 v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111\u00fang lu\u1eadt, tr\u01b0\u1edbc khi r\u1ee7i ro ph\u00e1t sinh. N\u00f3i g\u1ecdn: d\u1ecbch v\u1ee5 l\u00e0m s\u1ed5 s\u00e1ch ghi nh\u1eadn nh\u1eefng g\u00ec \u0111\u00e3 x\u1ea3y ra; c\u00f2n t\u01b0 v\u1ea5n tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi &#8220;n\u00ean l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 kh\u00f4ng sai&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0440 \u0438\u0437 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0439 \u0436\u0438\u0437\u043d\u0438:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u1ecbnh k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea chuy\u00ean gia Singapore tri\u1ec3n khai ph\u1ea7n m\u1ec1m. K\u1ebf to\u00e1n ghi s\u1ed5 s\u1ebd h\u1ea1ch to\u00e1n khi c\u00f3 h\u00f3a \u0111\u01a1n. C\u00f2n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n s\u1ebd h\u1ecfi tr\u01b0\u1edbc: h\u1ee3p \u0111\u1ed3ng ghi gi\u00e1 \u0111\u00e3 g\u1ed3m thu\u1ebf hay ch\u01b0a, c\u00f3 thu\u1ed9c di\u1ec7n thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng, c\u00f3 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u0111\u01b0\u1ee3c kh\u00f4ng. M\u1ed9t \u0111i\u1ec1u kho\u1ea3n gi\u00e1 vi\u1ebft sai c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 g\u00e1nh ph\u1ea7n thu\u1ebf nh\u00e0 th\u1ea7u thay cho \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chu\u1ea9n th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n ch\u00ednh s\u00e1ch thu\u1ebf GTGT, TNDN, TNCN, thu\u1ebf nh\u00e0 th\u1ea7u theo t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n l\u1ef1a ch\u1ecdn v\u00e0 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed3ng h\u00e0nh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf h\u1ee3p ph\u00e1p cho n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hanh_lang_phap_ly_cua_dich_vu_tu_van_ke_toan_thue_tu_0172026\"><\/span><b>H\u00e0nh lang ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u01b0a n\u1eafm. Ng\u00e0y 15\/5\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP, \u0111\u01b0a &#8220;kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n&#8221; ra kh\u1ecfi Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Ti\u1ebfp \u0111\u00f3, Ngh\u1ecb quy\u1ebft 66.18\/2026\/NQ-CP ng\u00e0y 18\/5\/2026 quy \u0111\u1ecbnh kh\u00f4ng th\u1ef1c hi\u1ec7n m\u1ed9t lo\u1ea1t \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u2116 88\/2015\/QH13<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0438 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=187897\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 174\/2016\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 28\/02\/2027. C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai t\u1ea1i C\u00f4ng v\u0103n 773\/QLKT-DN ng\u00e0y 22\/5\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a g\u00ec v\u1edbi b\u1ea1n? R\u00e0o c\u1ea3n gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n, c\u01a1 quan qu\u1ea3n l\u00fd chuy\u1ec3n sang h\u1eadu ki\u1ec3m. Tr\u00e1ch nhi\u1ec7m l\u1ecdc \u0111\u01a1n v\u1ecb \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u1ec3n t\u1eeb Nh\u00e0 n\u01b0\u1edbc sang ch\u00ednh doanh nghi\u1ec7p \u0111i thu\u00ea d\u1ecbch v\u1ee5. M\u1ed9t c\u00f4ng ty m\u1edbi m\u1edf tu\u1ea7n tr\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 ch\u00e0o d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf. V\u00ec v\u1eady, ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u1edf ph\u1ea7n sau c\u1ee7a b\u00e0i vi\u1ebft quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7t kh\u00e1c, ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng h\u1ec1 gi\u1ea3m. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u2116 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (th\u00f4ng qua ng\u00e0y 10\/12\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026) chuy\u1ec3n m\u1ea1nh sang qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 r\u1ee7i ro. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf, d\u00f9 h\u1ed3 s\u01a1 \u0111\u00f3 do ai l\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_thoi_diem_doanh_nghiep_nen_dung_dich_vu_tu_van_ke_toan_thue_ngay\"><\/span><b>5 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u00ean d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf ngay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o doanh nghi\u1ec7p c\u0169ng c\u1ea7n thu\u00ea t\u01b0 v\u1ea5n. Nh\u01b0ng c\u00f3 5 th\u1eddi \u0111i\u1ec3m m\u00e0 chi ph\u00ed t\u01b0 v\u1ea5n th\u01b0\u1eddng nh\u1ecf h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi chi ph\u00ed s\u1eeda sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_chinh_sach_thue_vua_thay_doi\"><\/span><b>Khi ch\u00ednh s\u00e1ch thu\u1ebf v\u1eeba thay \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ch\u00ednh s\u00e1ch thu\u1ebf v\u1eeba thay \u0111\u1ed5i, c\u1ee5 th\u1ec3:<\/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>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0412\u0430\u043b\u0438\u0434\u043d\u043e\u0441\u0442\u044c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thay \u0111\u1ed5i doanh nghi\u1ec7p<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb g\u1eafn v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; ho\u00e0n thu\u1ebf ch\u1ec9 khi ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 15% v\u00e0 17% cho doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf theo ng\u01b0\u1ee1ng doanh thu; si\u1ebft \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC; &#8220;B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; \u0111\u1ed5i t\u00ean th\u00e0nh &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, qu\u1ea3n l\u00fd theo r\u1ee7i ro v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u00f2n 5 b\u1eadc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p doanh thu 2.6 t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u1eabn t\u1ea1m n\u1ed9p TNDN theo thu\u1ebf su\u1ea5t 20% v\u00ec k\u1ebf to\u00e1n ch\u01b0a c\u1eadp nh\u1eadt Lu\u1eadt Thu\u1ebf TNDN 2025. Khi MAN r\u00e0 so\u00e1t, kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd b\u00f9 tr\u1eeb theo \u0111\u00fang th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_doanh_nghiep_co_giao_dich_xuyen_bien_gioi\"><\/span><b>Khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i l\u00e0 n\u01a1i ph\u00e1t sinh nhi\u1ec1u r\u1ee7i ro nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u00edt va ch\u1ea1m. Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, b\u1ea1n c\u1ea7n n\u1eafm<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\"> c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5. V\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, c\u00e1c thay \u0111\u1ed5i nh\u01b0 vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/meta-thay-doi-chinh-sach-tinh-thue\/\"> Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 m\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf mang l\u1ea1i gi\u00e1 tr\u1ecb r\u00f5 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nhan_thong_bao_giai_trinh_kiem_tra_hoac_thanh_tra_thue\"><\/span><b>Khi nh\u1eadn th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra ho\u1eb7c thanh tra thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan thu\u1ebf \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u1ec3 x\u1eed l\u00fd d\u1eef li\u1ec7u, \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a nghi\u1ec7p v\u1ee5. H\u1ec7 qu\u1ea3: c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai, h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nhanh h\u01a1n. B\u1ea3n gi\u1ea3i tr\u00ecnh \u0111\u1ea7u ti\u00ean th\u01b0\u1eddng quy\u1ebft \u0111\u1ecbnh v\u1ee5 vi\u1ec7c d\u1eebng \u1edf m\u1ee9c gi\u1ea3i tr\u00ecnh hay chuy\u1ec3n sang ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_tai_cau_truc_mo_rong_hoac_thay_doi_mo_hinh\"><\/span><b>Khi t\u00e1i c\u1ea5u tr\u00fac, m\u1edf r\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i m\u00f4 h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n h\u1ed9 kinh doanh l\u00ean doanh nghi\u1ec7p, m\u1edf chi nh\u00e1nh, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, s\u00e1p nh\u1eadp\u2026 \u0111\u1ec1u k\u00e9o theo ngh\u0129a v\u1ee5 thu\u1ebf chuy\u1ec3n ti\u1ebfp. T\u01b0 v\u1ea5n tr\u01b0\u1edbc khi k\u00fd quy\u1ebft \u0111\u1ecbnh lu\u00f4n r\u1ebb h\u01a1n x\u1eed l\u00fd sau khi \u0111\u00e3 k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_ky_quyet_toan_nam\"><\/span><b>Tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, h\u00f3a \u0111\u01a1n r\u1ee7i ro, c\u00f4ng n\u1ee3 treo tr\u01b0\u1edbc 31\/12 gi\u00fap doanh nghi\u1ec7p c\u00f2n th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh, thay v\u00ec ph\u00e1t hi\u1ec7n khi \u0111\u00e3 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_ke_toan_thue_tai_MAN_Lam_gi_lam_the_nao_ket_qua_ra_sao\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i MAN: L\u00e0m g\u00ec, l\u00e0m th\u1ebf n\u00e0o, k\u1ebft qu\u1ea3 ra sao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10642\" aria-describedby=\"caption-attachment-10642\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10642\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue.jpg\" alt=\"Ph\u1ea1m vi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Pham-vi-dich-vu-tu-van-ke-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10642\" class=\"wp-caption-text\">Ph\u1ea1m vi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i kh\u00f4ng b\u00e1n &#8220;g\u00f3i gi\u1edd t\u01b0 v\u1ea5n&#8221;. M\u1ed7i h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf quanh m\u1ed9t c\u00e2u h\u1ecfi: r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p n\u00e0y \u0111ang n\u1eb1m \u1edf \u0111\u00e2u?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dich_vu_tu_van_ke_toan_thue\"><\/span><b>Ph\u1ea1m vi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, ph\u1ea1m vi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf:<\/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>\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u041f\u043e\u0434\u0445\u043e\u0434\u0438\u0442 \u0434\u043b\u044f<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3i \u0111\u00e1p ch\u00ednh s\u00e1ch theo t\u1eebng nghi\u1ec7p v\u1ee5, ph\u1ea3n h\u1ed3i b\u1eb1ng v\u0103n b\u1ea3n c\u00f3 vi\u1ec7n d\u1eabn \u0111i\u1ec1u kho\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o r\u1ee7i ro theo m\u1ee9c \u0111\u1ed9, \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy thu, ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc quy\u1ebft to\u00e1n, tr\u01b0\u1edbc ki\u1ec3m tra thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ed9 tr\u00ecnh chuy\u1ec3n sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n giao d\u1ecbch \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch thu\u1ebf nh\u00e0 th\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft, ho\u00e0n thu\u1ebf GTGT, \u01b0u \u0111\u00e3i TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u00f3 \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh thanh tra, ki\u1ec3m tra\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, so\u1ea1n gi\u1ea3i tr\u00ecnh, tham gia l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n v\u00e0 mu\u1ed1n giao tr\u1ecdn ph\u1ea7n ghi s\u1ed5, khai thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/\"> \u043f\u043e\u043b\u043d\u044b\u0439 \u043f\u0430\u043a\u0435\u0442 \u0443\u0441\u043b\u0443\u0433 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0443\u0447\u0435\u0442\u0443<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n, ph\u1ea7n t\u01b0 v\u1ea5n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p s\u1eb5n. V\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u00edt ph\u00e1t sinh, c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-gia-re\/\"> \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0443\u0447\u0435\u0442\u0443<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> r\u1ed3i n\u00e2ng c\u1ea5p khi quy m\u00f4 t\u0103ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_tu_van_ke_toan_thue_5_buoc\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf 5 b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN tri\u1ec3n khai d\u1ecbch v\u1ee5 bao g\u1ed3m 5 b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn v\u00e0 kh\u1ea3o s\u00e1t: \u0110\u1ed9i ng\u0169 c\u1ee7a MAN thu th\u1eadp t\u1edd khai, s\u1ed5 s\u00e1ch, h\u1ee3p \u0111\u1ed3ng l\u1edbn trong 3 n\u0103m g\u1ea7n nh\u1ea5t; trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 doanh nghi\u1ec7p v\u1ec1 m\u00f4 h\u00ecnh kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea9n \u0111o\u00e1n r\u1ee7i ro: \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1edd khai, sao k\u00ea ng\u00e2n h\u00e0ng; ph\u00e2n lo\u1ea1i r\u1ee7i ro theo 3 m\u1ee9c cao &#8211; trung b\u00ecnh &#8211; th\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p b\u1eb1ng v\u0103n b\u1ea3n: M\u1ed7i khuy\u1ebfn ngh\u1ecb \u0111\u1ec1u ghi r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd (s\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n, \u0111i\u1ec1u, kho\u1ea3n) \u0111\u1ec3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tri\u1ec3n khai v\u00e0 \u0111i\u1ec1u ch\u1ec9nh: H\u01b0\u1edbng d\u1eabn khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, c\u1eadp nh\u1eadt quy ch\u1ebf t\u00e0i ch\u00ednh; ki\u1ec3m tra l\u1ea1i sau khi th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i \u0111\u1ecbnh k\u1ef3: G\u1eedi c\u1ea3nh b\u00e1o khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u00e0nh ngh\u1ec1 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao ph\u1ea3i &#8220;b\u1eb1ng v\u0103n b\u1ea3n c\u00f3 c\u0103n c\u1ee9&#8221;? V\u00ec khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, l\u1eadp lu\u1eadn ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi d\u1eabn \u0111\u01b0\u1ee3c \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3. M\u1ed9t l\u1eddi t\u01b0 v\u1ea5n mi\u1ec7ng kh\u00f4ng b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_Cong_ty_san_xuat_bao_bi_o_Binh_Duong\"><\/span><b>Case study: C\u00f4ng ty s\u1ea3n xu\u1ea5t bao b\u00ec \u1edf B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u0421\u0438\u0442\u0443\u0430\u0446\u0438\u044f:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 48 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, nh\u1eadn th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh v\u1ec1 ch\u00eanh l\u1ec7ch thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o sau khi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u1ecb \u0111\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e1t hi\u1ec7n c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> 37 h\u00f3a \u0111\u01a1n mua nguy\u00ean li\u1ec7u thanh to\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ti\u1ec1n m\u1eb7t; 2 nh\u00e0 cung c\u1ea5p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n; chi ph\u00ed l\u00e3i vay t\u1eeb c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>H\u01b0\u1edbng x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, b\u1ed5 sung ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho ph\u1ea7n c\u00f2n l\u1ea1i, so\u1ea1n gi\u1ea3i tr\u00ecnh k\u00e8m b\u1ea3ng \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442:<\/b><span style=\"font-weight: 400;\"> V\u1ee5 vi\u1ec7c d\u1eebng \u1edf b\u01b0\u1edbc gi\u1ea3i tr\u00ecnh, kh\u00f4ng chuy\u1ec3n sang ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. S\u1ed1 thu\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u1ea5p h\u01a1n kho\u1ea3ng 60% so v\u1edbi \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. N\u0103m sau, kh\u00e1ch h\u00e0ng k\u00fd ti\u1ebfp h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00f3 c\u0169ng l\u00e0 l\u00fd do h\u01a1n 500 kh\u00e1ch h\u00e0ng c\u1ee7a MAN \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua: h\u1ecd quay l\u1ea1i v\u00ec \u0111\u00e3 th\u1ea5y con s\u1ed1 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i, kh\u00f4ng v\u00ec l\u1eddi h\u1ee9a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_5_rui_ro_khi_dung_dich_vu_tu_van_ke_toan_thue_va_cach_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: 5 r\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10641\" aria-describedby=\"caption-attachment-10641\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10641\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly.jpg\" alt=\"R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-tu-van-ke-toan-thue-va-cach-xu-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10641\" class=\"wp-caption-text\">R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n 30 kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n, \u0111\u1ed9i ng\u0169 MAN nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn thi\u1ec7t h\u1ea1i kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c thi\u1ebfu d\u1ecbch v\u1ee5, m\u00e0 \u0111\u1ebfn t\u1eeb vi\u1ec7c d\u00f9ng d\u1ecbch v\u1ee5 sai c\u00e1ch. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 r\u1ee7i ro \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_rang_thue_dich_vu_la_da_chuyen_giao_trach_nhiem\"><\/span><b>Ngh\u0129 r\u1eb1ng thu\u00ea d\u1ecbch v\u1ee5 l\u00e0 \u0111\u00e3 chuy\u1ec3n giao tr\u00e1ch nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf. Khi b\u1ecb truy thu, ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd g\u1eedi cho doanh nghi\u1ec7p, kh\u00f4ng g\u1eedi cho \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m v\u00e0 b\u1ed3i th\u01b0\u1eddng r\u00f5 r\u00e0ng, k\u00e8m gi\u1edbi h\u1ea1n m\u1ee9c b\u1ed3i th\u01b0\u1eddng. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n m\u1ed9t ng\u01b0\u1eddi n\u1ed9i b\u1ed9 hi\u1ec3u h\u1ed3 s\u01a1 \u1edf m\u1ee9c \u0111\u1ee7 \u0111\u1ec3 ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chon_don_vi_chi_vi_gia_Dac_biet_sau_khi_bo_dieu_kien_kinh_doanh\"><\/span><b>Ch\u1ecdn \u0111\u01a1n v\u1ecb ch\u1ec9 v\u00ec gi\u00e1: \u0110\u1eb7c bi\u1ec7t sau khi b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> T\u1eeb 01\/7\/2026, theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP v\u00e0 Ngh\u1ecb quy\u1ebft 66.18\/2026\/NQ-CP, vi\u1ec7c gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n d\u1ec5 h\u01a1n nhi\u1ec1u. Ch\u00fang t\u00f4i \u0111\u00e3 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p b\u1ecb \u0111\u01a1n v\u1ecb c\u0169 khai sai thu\u1ebf su\u1ea5t, \u0111\u01a1n v\u1ecb \u0111\u00f3 sau \u0111\u00f3 ng\u1eebng li\u00ean l\u1ea1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p danh s\u00e1ch nh\u00e2n s\u1ef1 c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_%E2%80%9Ctoi_uu_thue%E2%80%9D_vuot_ranh_gioi_phap_luat\"><\/span><b>T\u01b0 v\u1ea5n &#8220;t\u1ed1i \u01b0u thu\u1ebf&#8221; v\u01b0\u1ee3t ranh gi\u1edbi ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 l\u1eddi ch\u00e0o m\u1eddi &#8220;gi\u1ea3m thu\u1ebf 30 &#8211; 40%&#8221; d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3n \u00e1nh giao d\u1ecbch th\u1ef1c ho\u1eb7c chi ph\u00ed kh\u1ed1ng. V\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u; Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f2n cho ph\u00e9p c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 tr\u1ed1n thu\u1ebf. H\u1eadu qu\u1ea3 kh\u00f4ng ch\u1ec9 l\u00e0 ti\u1ec1n m\u00e0 l\u00e0 uy t\u00edn.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ecdi gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec1u ph\u1ea3i vi\u1ec7n d\u1eabn \u0111\u01b0\u1ee3c \u0111i\u1ec1u kho\u1ea3n cho ph\u00e9p. Kh\u00f4ng vi\u1ec7n d\u1eabn \u0111\u01b0\u1ee3c th\u00ec kh\u00f4ng l\u00e0m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_dua_tren_van_ban_da_het_hieu_luc\"><\/span><b>T\u01b0 v\u1ea5n d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Sau 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra s\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n trong m\u1ecdi \u00fd ki\u1ebfn t\u01b0 v\u1ea5n. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p ph\u1ea3i ghi r\u00f5 v\u0103n b\u1ea3n \u0111ang \u00e1p d\u1ee5ng v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, v\u00ed d\u1ee5 kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2026 v\u1eabn th\u1ef1c hi\u1ec7n theo lu\u1eadt c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_quen_nghia_vu_thue_quoc_te\"><\/span><b>B\u1ecf qu\u00ean ngh\u0129a v\u1ee5 thu\u1ebf qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026 b\u1ed5 sung \u0110i\u1ec1u 19a v\u00e0o Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o, th\u00f4ng b\u00e1o li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> L\u1eadp danh m\u1ee5c ngh\u0129a v\u1ee5 thu\u1ebf theo n\u0103m (khai, n\u1ed9p, b\u00e1o c\u00e1o, th\u00f4ng b\u00e1o) v\u00e0 giao cho \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n theo d\u00f5i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_chon_don_vi_dich_vu_tu_van_ke_toan_thue\"><\/span><b>C\u00e1ch ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i\u1ec1u ki\u1ec7n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eaft gi\u1ea3m, b\u1ea1n ch\u00ednh l\u00e0 ng\u01b0\u1eddi th\u1ea9m \u0111\u1ecbnh. H\u00e3y h\u1ecfi \u0111\u01a1n v\u1ecb d\u1ef1 ki\u1ebfn thu\u00ea 6 c\u00e2u sau, c\u00e2u tr\u1ea3 l\u1eddi s\u1ebd cho b\u1ea1n bi\u1ebft nhi\u1ec1u h\u01a1n m\u1ecdi b\u1ea3ng b\u00e1o gi\u00e1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch h\u1ed3 s\u01a1 c\u1ee7a t\u00f4i v\u00e0 ng\u01b0\u1eddi \u0111\u00f3 c\u00f3 ch\u1ee9ng ch\u1ec9 g\u00ec?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh\/ch\u1ecb \u0111\u00e3 x\u1eed l\u00fd bao nhi\u00eau v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra thu\u1ebf trong ng\u00e0nh c\u1ee7a t\u00f4i?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn t\u01b0 v\u1ea5n c\u00f3 \u0111\u01b0\u1ee3c g\u1eedi b\u1eb1ng v\u0103n b\u1ea3n, ghi c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng th\u1ebf n\u00e0o n\u1ebfu t\u01b0 v\u1ea5n sai?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi b\u1eb1ng c\u00e1ch n\u00e0o?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a t\u00f4i \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt ra sao?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ed9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-ty-dich-vu-ke-toan-thue-uy-tin\/\"> \u0430\u0432\u0442\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0430\u044f \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 MAN \u0111\u00e3 t\u1ed5ng h\u1ee3p t\u1eeb kinh nghi\u1ec7m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_tu_van_ke_toan_thue_phu_thuoc_vao_dau\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c gi\u00e1 chung, v\u00ec hai doanh nghi\u1ec7p c\u00f9ng doanh thu c\u00f3 th\u1ec3 c\u00f3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p r\u1ea5t kh\u00e1c nhau. Chi ph\u00ed th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o:<\/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>Y\u1ebfu t\u1ed1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u1ed7i th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng r\u00e0 so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p ch\u00ednh s\u00e1ch, nghi\u1ec7p v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi n\u01b0\u1edbc ngo\u00e0i, giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n chuy\u00ean m\u00f4n thu\u1ebf qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c (\u0111\u1ecbnh k\u1ef3 hay theo v\u1ee5 vi\u1ec7c)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh ph\u00ed theo th\u00e1ng ho\u1eb7c theo h\u1ea1ng m\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 n\u0103m c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 trong qu\u00e1 kh\u1ee9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f. <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi, ngh\u1ecb \u0111\u1ecbnh m\u1edbi, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c, trong khi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u. C\u00e2u h\u1ecfi kh\u00f4ng c\u00f2n l\u00e0 c\u00f3 n\u00ean d\u00f9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf hay kh\u00f4ng, m\u00e0 l\u00e0 d\u00f9ng s\u1edbm hay d\u00f9ng khi \u0111\u00e3 nh\u1eadn quy\u1ebft \u0111\u1ecbnh truy thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t bu\u1ed5i r\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf mi\u1ec5n ph\u00ed trong 60 ph\u00fat. B\u1ea1n g\u1eedi t\u1edd khai qu\u00fd g\u1ea7n nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc; chuy\u00ean gia MAN ch\u1ec9 ra \u0111i\u1ec3m r\u1ee7i ro l\u1edbn nh\u1ea5t c\u00f9ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3. B\u1ea1n quy\u1ebft \u0111\u1ecbnh c\u00f3 ti\u1ebfp t\u1ee5c hay kh\u00f4ng sau khi \u0111\u00e3 th\u1ea5y k\u1ebft qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/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;\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_tu_van_ke_toan_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_co_ke_toan_noi_bo_co_can_dich_vu_tu_van_ke_toan_thue_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, trong c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9: giao d\u1ecbch n\u01b0\u1edbc ngo\u00e0i, ho\u00e0n thu\u1ebf, ki\u1ec3m tra thu\u1ebf, t\u00e1i c\u1ea5u tr\u00fac. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 h\u1eb1ng ng\u00e0y; \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n b\u1ed5 sung g\u00f3c nh\u00ecn \u0111\u1ed9c l\u1eadp v\u00e0 kinh nghi\u1ec7m t\u1eeb nhi\u1ec1u doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_0172026_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_vay_co_rui_ro_gi\"><\/span><b>T\u1eeb 01\/7\/2026, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, v\u1eady c\u00f3 r\u1ee7i ro g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP v\u00e0 Ngh\u1ecb quy\u1ebft 66.18\/2026\/NQ-CP, th\u1ecb tr\u01b0\u1eddng m\u1edf h\u01a1n, \u0111\u1ed3ng ngh\u0129a v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ed3ng \u0111\u1ec1u. Doanh nghi\u1ec7p c\u1ea7n t\u1ef1 th\u1ea9m \u0111\u1ecbnh n\u0103ng l\u1ef1c \u0111\u01a1n v\u1ecb theo c\u00e1c c\u00e2u h\u1ecfi \u1edf ph\u1ea7n tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_tu_van_ke_toan_thue_thi_ai_chiu_trach_nhiem_khi_bi_phat\"><\/span><b>Thu\u00ea d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi b\u1ecb ph\u1ea1t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u00e1ch nhi\u1ec7m gi\u1eefa doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, v\u00ec v\u1eady \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn r\u00f5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_TNCN_nam_2025_da_ap_dung_muc_giam_tru_155_trieu_dong_chua\"><\/span><b>Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb 15.5 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a. M\u1ee9c gi\u1ea3m tr\u1eeb theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026; quy\u1ebft to\u00e1n n\u0103m 2025 v\u1eabn \u00e1p d\u1ee5ng m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_bao_lau_de_MAN_hoan_thanh_ra_soat_suc_khoe_thue\"><\/span><b>M\u1ea5t bao l\u00e2u \u0111\u1ec3 MAN ho\u00e0n th\u00e0nh r\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p quy m\u00f4 v\u1eeba, r\u00e0 so\u00e1t 1 n\u0103m t\u00e0i ch\u00ednh th\u01b0\u1eddng m\u1ea5t 7 &#8211; 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 l\u00e0 kh\u00e1c bi\u1ec7t gi\u1eefa m\u1ed9t doanh nghi\u1ec7p y\u00ean t\u00e2m quy\u1ebft to\u00e1n v\u00e0 m\u1ed9t doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 3\/2026, m\u1ed9t gi\u00e1m \u0111\u1ed1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i thi\u1ebft b\u1ecb \u0111i\u1ec7n \u1edf Th\u1ee7 \u0110\u1ee9c t\u00ecm \u0111\u1ebfn MAN v\u1edbi quy\u1ebft \u0111\u1ecbnh truy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=10640"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10640\/revisions"}],"predecessor-version":[{"id":10645,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10640\/revisions\/10645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10643"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10640"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}