{"id":7907,"date":"2026-03-19T21:54:30","date_gmt":"2026-03-20T04:54:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7907"},"modified":"2026-03-19T21:58:13","modified_gmt":"2026-03-20T04:58:13","slug":"nen-thue-ke-toan-ngoai-hay-noi-bo","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/","title":{"rendered":"\u0414\u043b\u044f \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043d\u0430\u043d\u0438\u043c\u0430\u0442\u044c \u0432\u043d\u0435\u0448\u043d\u0435\u0433\u043e \u0438\u043b\u0438 \u0448\u0442\u0430\u0442\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf (nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb) ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u01a1n v\u1ecb &#8220;ghi ch\u00e9p&#8221; m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh x\u01b0\u01a1ng s\u1ed1ng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p. M\u1ed9t c\u00e2u h\u1ecfi kinh \u0111i\u1ec3n m\u00e0 m\u1ecdi CEO \u0111\u1ec1u ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi thi\u1ebft k\u1ebf b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh l\u00e0: N\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p trong d\u00e0i h\u1ea1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft hai m\u00f4 h\u00ecnh n\u00e0y d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n v\u00e0 th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Ke_toan_noi_bo_Chu_dong_kiem_soat_nhung_chi_phi_cao\" >K\u1ebf to\u00e1n n\u1ed9i b\u1ed9: Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t nh\u01b0ng chi ph\u00ed cao<\/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\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Dich_vu_thue_ke_toan_ngoai_Chuyen_mon_hoa_va_Toi_uu_chi_phi\" >D\u1ecbch v\u1ee5 thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i: Chuy\u00ean m\u00f4n h\u00f3a v\u00e0 T\u1ed1i \u01b0u chi ph\u00ed<\/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\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Vay_nen_thue_ke_toan_ngoai_hay_noi_bo\" >V\u1eady n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9?\u00a0<\/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\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Cong_thuc_tinh_toan_chi_phi_TCO_de_quyet_dinh_nen_thue_ke_toan_ngoai_hay_noi_bo\" >C\u00f4ng th\u1ee9c t\u00ednh to\u00e1n chi ph\u00ed (TCO) \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Vay_khi_nao_nen_thue_ke_toan_ngoai_hay_noi_bo\" >V\u1eady khi n\u00e0o n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Luu_y_phap_ly_quan_trong_khi_thue_ke_toan_ngoai\" >L\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng khi thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/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\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Canh_bao_%E2%80%9CBay%E2%80%9D_dich_vu_ke_toan_gia_re_mua_quyet_toan\" >C\u1ea3nh b\u00e1o &#8220;B\u1eaby&#8221; d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb m\u00f9a quy\u1ebft to\u00e1n<\/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\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Ket_luan_Nen_thue_ke_toan_ngoai_hay_noi_bo_de_toi_uu_van_hanh\" >K\u1ebft lu\u1eadn: N\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ed1i \u01b0u v\u1eadn h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Giai_dap_thac_mac_nen_thue_ke_toan_ngoai_hay_noi_bo\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Sau_khi_ket_thuc_hop_dong_neu_co_quan_thue_kiem_tra_cac_nam_cu_don_vi_dich_vu_co_ho_tro_khong\" >Sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, n\u1ebfu c\u01a1 quan thu\u1ebf ki\u1ec3m tra c\u00e1c n\u0103m c\u0169, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?<\/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\/nen-thue-ke-toan-ngoai-hay-noi-bo\/#Neu_bi_phat_thue_do_loi_cua_dich_vu_thue_ngoai_ai_la_nguoi_chiu_trach_nhiem\" >N\u1ebfu b\u1ecb ph\u1ea1t thu\u1ebf do l\u1ed7i c\u1ee7a d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_noi_bo_Chu_dong_kiem_soat_nhung_chi_phi_cao\"><\/span><b>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9: Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t nh\u01b0ng chi ph\u00ed cao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 nh\u1eefng nh\u00e2n s\u1ef1 thu\u1ed9c bi\u00ean ch\u1ebf ch\u00ednh th\u1ee9c, l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh truy\u1ec1n th\u1ed1ng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 k\u1ebft n\u1ed1i ch\u1eb7t ch\u1ebd gi\u1eefa s\u1ed1 li\u1ec7u v\u00e0 th\u1ef1c t\u1ebf kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 th\u1ea5u hi\u1ec3u m\u00f4 h\u00ecnh kinh doanh: Nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 n\u1eafm r\u00f5 &#8220;h\u01a1i th\u1edf&#8221; c\u1ee7a doanh nghi\u1ec7p, t\u1eeb th\u00f3i quen chi ti\u00eau \u0111\u1ebfn c\u00e1c quy tr\u00ecnh \u0111\u1eb7c th\u00f9 gi\u1eefa c\u00e1c ph\u00f2ng ban. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u00f3 chi\u1ec1u s\u00e2u v\u00e0 s\u00e1t th\u1ef1c t\u1ebf h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u1ee9ng t\u1ee9c th\u1eddi: Khi CEO c\u1ea7n s\u1ed1 li\u1ec7u g\u1ea5p \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng, k\u1ebf to\u00e1n t\u1ea1i ch\u1ed7 c\u00f3 th\u1ec3 cung c\u1ea5p ngay l\u1eadp t\u1ee9c, tri\u1ec7t ti\u00eau \u0111\u1ed9 tr\u1ec5 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt d\u1eef li\u1ec7u n\u1ed9i b\u1ed9: M\u1ecdi ch\u1ee9ng t\u1eeb g\u1ed1c, d\u1eef li\u1ec7u ph\u1ea7n m\u1ec1m \u0111\u1ec1u n\u1eb1m trong t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p, gi\u1ea3m thi\u1ec3u r\u1ee7i ro r\u00f2 r\u1ec9 th\u00f4ng tin ra b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng r\u00e0o c\u1ea3n ti\u1ec1m \u1ea9n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn h\u00e0nh (TCO) l\u1edbn: Theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 Lu\u1eadt Lao \u0111\u1ed9ng, ngo\u00e0i m\u1ee9c l\u01b0\u01a1ng c\u1ea1nh tranh, doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh th\u00eam: BHXH, BHYT, th\u01b0\u1edfng l\u1ec5 t\u1ebft, chi ph\u00ed v\u0103n ph\u00f2ng, m\u00e1y t\u00ednh v\u00e0 b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro &#8220;\u0111\u1ee9t g\u00e3y&#8221; nh\u00e2n s\u1ef1: T\u1ea1i c\u00e1c SMEs, khi k\u1ebf to\u00e1n duy nh\u1ea5t ngh\u1ec9 vi\u1ec7c, vi\u1ec7c b\u00e0n giao v\u00e0 t\u00ecm ng\u01b0\u1eddi thay th\u1ebf th\u01b0\u1eddng g\u00e2y ra s\u1ef1 gi\u00e1n \u0111o\u1ea1n nghi\u00eam tr\u1ecdng, d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n v\u1ec1 chuy\u00ean m\u00f4n r\u1ed9ng: M\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f4i khi ch\u1ec9 quen v\u1edbi m\u1ed9t lo\u1ea1i h\u00ecnh kinh doanh nh\u1ea5t \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn l\u00fang t\u00fang khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng sang c\u00e1c l\u0129nh v\u1ef1c m\u1edbi ho\u1eb7c \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_thue_ke_toan_ngoai_Chuyen_mon_hoa_va_Toi_uu_chi_phi\"><\/span><b>D\u1ecbch v\u1ee5 thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i: Chuy\u00ean m\u00f4n h\u00f3a v\u00e0 T\u1ed1i \u01b0u chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i (Outsourcing) l\u00e0 vi\u1ec7c \u1ee7y th\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh &#8211; thu\u1ebf cho m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u00e0nh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i: Thay v\u00ec tr\u1ea3 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng, b\u1ea1n ch\u1ec9 tr\u1ea3 ph\u00ed d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t hi\u1ec7u qu\u1ea3 cho Startup ho\u1eb7c doanh nghi\u1ec7p c\u00f3 t\u00ednh m\u00f9a v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia \u0111a n\u0103ng: Khi l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 thu\u00ea m\u1ed9t c\u00e1 nh\u00e2n m\u00e0 l\u00e0 thu\u00ea c\u1ea3 m\u1ed9t h\u1ec7 th\u1ed1ng. C\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn lu\u00f4n c\u1eadp nh\u1eadt th\u00f4ng tin m\u1edbi nh\u1ea5t t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3 do thi\u1ebfu c\u1eadp nh\u1eadt lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd: \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t khi x\u00e9t vi\u1ec7c n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 l\u00e0 s\u1ef1 \u0111\u1ea3m b\u1ea3o. C\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 th\u01b0\u1eddng c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u1ebfu sai s\u00f3t thu\u1ed9c v\u1ec1 b\u00ean cung c\u1ea5p, gi\u00fap CEO an t\u00e2m h\u01a1n v\u1ec1 r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ednh c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean t\u1ee5c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng theo \u0111\u00f3 l\u00e0 nh\u1eefng th\u00e1ch th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9 tr\u1ec5 trong giao ti\u1ebfp: Do kh\u00f4ng l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng, vi\u1ec7c lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c gi\u1ea3i quy\u1ebft c\u00e1c s\u1ef1 v\u1ee5 ph\u00e1t sinh c\u1ea7n c\u00f3 quy tr\u00ecnh ph\u1ed1i h\u1ee3p nh\u1ecbp nh\u00e0ng \u0111\u1ec3 tr\u00e1nh ch\u1eadm tr\u1ec5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o uy t\u00edn \u0111\u1ed1i t\u00e1c: Hi\u1ec7u qu\u1ea3 c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o n\u0103ng l\u1ef1c c\u1ee7a \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p c\u1ea7n th\u1ea9m \u0111\u1ecbnh k\u1ef9 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 v\u00e0 uy t\u00edn c\u1ee7a \u0111\u1ed1i t\u00e1c tr\u01b0\u1edbc khi k\u00fd k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_nen_thue_ke_toan_ngoai_hay_noi_bo\"><\/span><b>V\u1eady n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap CEO c\u00f3 c\u00e1i nh\u00ecn tr\u1ef1c quan v\u00e0 d\u1ec5 so s\u00e1nh h\u01a1n gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng nh\u1ea5t khi c\u00e2n nh\u1eafc n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9. T\u1eeb chi ph\u00ed, t\u00ednh li\u00ean t\u1ee5c \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, m\u1ed7i y\u1ebfu t\u1ed1 \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh chi ti\u1ebft:<\/b><span style=\"font-weight: 400;\"> N\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 cho doanh nghi\u1ec7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Linh ho\u1ea1t (theo g\u00f3i d\u1ecbch v\u1ee5).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ednh li\u00ean t\u1ee5c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ec5 gi\u00e1n \u0111o\u1ea1n khi nh\u00e2n s\u1ef1 ngh\u1ec9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u00f4n \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chuy\u00ean m\u00f4n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u00ean s\u00e2u v\u00e0o 1 ng\u00e0nh c\u1ee7a c\u00f4ng ty\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110a d\u1ea1ng, gi\u00e0u kinh nghi\u1ec7m th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cao\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Linh ho\u1ea1t (\u0111\u1ecbnh k\u00fd c\u1ee7a b\u00e1o c\u00e1o ho\u1eb7c th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb cung c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ebfu x\u1ea3y ra sai s\u00f3t nghi\u1ec7p v\u1ee5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb b\u1ea3ng so s\u00e1nh tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa hai m\u00f4 h\u00ecnh kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf chi ph\u00ed m\u00e0 c\u00f2n \u1edf c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 mang l\u1ea1i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp v\u00e0 ph\u1ea3n \u1ee9ng nhanh, nh\u01b0ng \u0111i k\u00e8m l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cao v\u00e0 r\u1ee7i ro gi\u00e1n \u0111o\u1ea1n khi ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1 nh\u00e2n. Ng\u01b0\u1ee3c l\u1ea1i, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i n\u1ed5i b\u1eadt \u1edf t\u00ednh linh ho\u1ea1t, \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c chuy\u00ean m\u00f4n \u0111a d\u1ea1ng t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n m\u1ed9t ph\u1ea7n tr\u00e1ch nhi\u1ec7m sang \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi c\u00e2n nh\u1eafc n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o chi ph\u00ed tr\u01b0\u1edbc m\u1eaft m\u00e0 c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u1ed5ng th\u1ec3 v\u1ec1 quy m\u00f4, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p trong v\u1eadn h\u00e0nh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n \u0111\u1ec3 l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_toan_chi_phi_TCO_de_quyet_dinh_nen_thue_ke_toan_ngoai_hay_noi_bo\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh to\u00e1n chi ph\u00ed (TCO) \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7910\" aria-describedby=\"caption-attachment-7910\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7910\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh to\u00e1n chi ph\u00ed (TCO) \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cong-thuc-tinh-toan-chi-phi-TCO-de-quyet-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7910\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c t\u00ednh to\u00e1n chi ph\u00ed (TCO) \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9, CEO c\u1ea7n \u0111\u1eb7t l\u00ean b\u00e0n c\u00e2n b\u00e0i to\u00e1n kinh t\u1ebf:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">TCO = L\u01b0\u01a1ng + BHXH (21.5% l\u01b0\u01a1ng) + Chi ph\u00ed v\u1eadn h\u00e0nh + Th\u01b0\u1edfng + \u0110\u00e0o t\u1ea1o<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Chi ph\u00ed n\u00e0y th\u01b0\u1eddng &#8220;ph\u00ecnh&#8221; to theo th\u1eddi gian v\u00e0 s\u1ef1 t\u0103ng tr\u01b0\u1edfng nh\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">TCO = Ph\u00ed d\u1ecbch v\u1ee5 c\u1ed1 \u0111\u1ecbnh + Ph\u00ed t\u01b0 v\u1ea5n ph\u00e1t sinh (n\u1ebfu c\u00f3)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ph\u00e1t sinh c\u00e1c chi ph\u00ed \u1ea9n v\u1ec1 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_khi_nao_nen_thue_ke_toan_ngoai_hay_noi_bo\"><\/span><b>V\u1eady khi n\u00e0o n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean <\/span><a href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/span><\/a><span style=\"font-weight: 400;\"> d\u1ecbch v\u1ee5 khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c quy m\u00f4 nh\u1ecf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean s\u00e2u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean s\u1eed d\u1ee5ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch nhi\u1ec1u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 y\u00eau c\u1ea7u b\u00e1o c\u00e1o li\u00ean t\u1ee5c theo th\u1eddi gian th\u1ef1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_phap_ly_quan_trong_khi_thue_ke_toan_ngoai\"><\/span><b>L\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng khi thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7909\" aria-describedby=\"caption-attachment-7909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7909\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo.jpg\" alt=\"L\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-y-phap-ly-quan-trong-trong-viec-xac-dinh-nen-thue-ke-toan-ngoai-hay-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7909\" class=\"wp-caption-text\">L\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\">, khi thu\u00ea <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c thu\u00ea ph\u1ea3i c\u00f3 t\u00ean trong danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 v\u1ec1 th\u1ecfa thu\u1eadn b\u1ea3o m\u1eadt (NDA) v\u00e0 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng khi c\u00f3 sai s\u00f3t g\u00e2y thi\u1ec7t h\u1ea1i kinh t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Canh_bao_%E2%80%9CBay%E2%80%9D_dich_vu_ke_toan_gia_re_mua_quyet_toan\"><\/span><b>C\u1ea3nh b\u00e1o &#8220;B\u1eaby&#8221; d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb m\u00f9a quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n cao \u0111i\u1ec3m t\u1eeb th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31\/03 (th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m) l\u00e0 l\u00fac c\u00e1c d\u1ecbch v\u1ee5 &#8220;k\u1ebf to\u00e1n gi\u00e1 r\u1ebb&#8221; m\u1ecdc l\u00ean nh\u01b0 n\u1ea5m. CEO c\u1ea7n c\u1ef1c k\u1ef3 t\u1ec9nh t\u00e1o tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 th\u00f4ng qua m\u1ee9c ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u1eeb d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;L\u00e0m cho xong&#8221; thay v\u00ec &#8220;l\u00e0m cho \u0111\u00fang&#8221;: \u0110\u1ec3 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn v\u1edbi gi\u00e1 r\u1ebb, c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng b\u1ecf qua c\u00e1c b\u01b0\u1edbc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n gi\u1ea3 ho\u1eb7c r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm tr\u1ec5 b\u00e1o c\u00e1o th\u00e1ng, qu\u00fd: Trong m\u00f9a quy\u1ebft to\u00e1n c\u0103ng th\u1eb3ng, c\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng qu\u00e1 t\u1ea3i, d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm, khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu tr\u00e1ch nhi\u1ec7m h\u1eadu ki\u1ec3m: Nhi\u1ec1u d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb bi\u1ebfn m\u1ea5t ho\u1eb7c t\u1eeb ch\u1ed1i h\u1ed7 tr\u1ee3 khi doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf sau 3 &#8211; 5 n\u0103m. L\u00fac n\u00e0y, thi\u1ec7t h\u1ea1i v\u1ec1 truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t s\u1ebd l\u1edbn g\u1ea5p nhi\u1ec1u l\u1ea7n s\u1ed1 ph\u00ed d\u1ecbch v\u1ee5 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng r\u1ee7i ro t\u1eeb d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb s\u1ebd g\u00e2y thi\u1ec7t h\u1ea1i n\u1eb7ng n\u1ec1 cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>&#8220;L\u00e0m cho xong&#8221; thay v\u00ec &#8220;l\u00e0m cho \u0111\u00fang&#8221;:<\/b><span style=\"font-weight: 400;\"> C\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng b\u1ecf qua \u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb. M\u1ee9c ph\u1ea1t cho h\u00e0nh vi khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn <\/span><b>20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ch\u1eadm tr\u1ec5 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) v\u00e0 Quy\u1ebft to\u00e1n thu\u1ebf:\u00a0<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 01 &#8211; 30 ng\u00e0y: Ph\u1ea1t t\u1eeb 2.000.000 &#8211; 5.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 31 &#8211; 60 ng\u00e0y: Ph\u1ea1t t\u1eeb 5.000.000 &#8211; 8.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 61 &#8211; 90 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p: Ph\u1ea1t t\u1eeb 8.000.000 &#8211; 15.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 90 ng\u00e0y: Ph\u1ea1t t\u1eeb 15.000.000 &#8211; 25.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch: Ph\u1ea1t t\u1eeb 20.000.000 &#8211;\u00a0 30.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thi\u1ebfu tr\u00e1ch nhi\u1ec7m h\u1eadu ki\u1ec3m: D\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng kh\u00f4ng \u0111i c\u00f9ng doanh nghi\u1ec7p khi c\u00f3 \u0111\u1ee3t thanh tra. L\u00fac n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n gian l\u1eadn thu\u1ebf, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 1 &#8211; 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn.<\/span><\/p>\n<blockquote><p><b>\u00a0L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t trong m\u00f9a quy\u1ebft to\u00e1n 31\/03, h\u00e3y \u01b0u ti\u00ean ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 chuy\u00ean nghi\u1ec7p thay v\u00ec nh\u1eefng l\u1eddi ch\u00e0o m\u1eddi gi\u00e1 r\u1ebb \u0111\u1ea7y r\u1ee7i ro.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Nen_thue_ke_toan_ngoai_hay_noi_bo_de_toi_uu_van_hanh\"><\/span><b>K\u1ebft lu\u1eadn: N\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ed1i \u01b0u v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9 kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u00e1p \u00e1n c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p, m\u00e0 ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o quy m\u00f4, giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh, c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn v\u00e0 y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd theo th\u1eddi gian th\u1ef1c. Trong khi \u0111\u00f3, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i l\u1ea1i l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho startup v\u00e0 SMEs nh\u1edd t\u00ednh linh ho\u1ea1t, chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p c\u1ea7n nh\u00ecn nh\u1eadn v\u1ea5n \u0111\u1ec1 d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 d\u00e0i h\u1ea1n: kh\u00f4ng ch\u1ec9 l\u00e0 chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_nen_thue_ke_toan_ngoai_hay_noi_bo\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00ean thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i hay n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u CEO lo ng\u1ea1i v\u1ec1 t\u00ednh cam k\u1ebft d\u00e0i h\u1ea1n c\u1ee7a d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c gi\u1ea3i \u0111\u00e1p quan tr\u1ecdng:<\/span><\/p>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_khi_ket_thuc_hop_dong_neu_co_quan_thue_kiem_tra_cac_nam_cu_don_vi_dich_vu_co_ho_tro_khong\"><\/span>Sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, n\u1ebfu c\u01a1 quan thu\u1ebf ki\u1ec3m tra c\u00e1c n\u0103m c\u0169, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn lu\u00f4n cam k\u1ebft h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u cho giai \u0111o\u1ea1n h\u1ecd th\u1ef1c hi\u1ec7n, d\u00f9 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t. CEO c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u kho\u1ea3n, tr\u00e1ch nhi\u1ec7m sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi k\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u0169 r\u1ea5t kh\u00f3 \u0111\u1ec3 m\u1eddi quay l\u1ea1i gi\u1ea3i tr\u00ecnh n\u1ebfu h\u1ecd \u0111\u00e3 ngh\u1ec9 vi\u1ec7c nhi\u1ec1u n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_bi_phat_thue_do_loi_cua_dich_vu_thue_ngoai_ai_la_nguoi_chiu_trach_nhiem\"><\/span>N\u1ebfu b\u1ecb ph\u1ea1t thu\u1ebf do l\u1ed7i c\u1ee7a d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb thu\u00ea ngo\u00e0i ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u00f3 cho doanh nghi\u1ec7p. C\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng t\u00ecm c\u00e1ch tr\u1ed1n tr\u00e1nh tr\u00e1ch nhi\u1ec7m n\u00e0y b\u1eb1ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u01a1 h\u1ed3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, n\u1ebfu c\u01a1 quan thu\u1ebf ki\u1ec3m tra c\u00e1c n\u0103m c\u0169, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn lu\u00f4n cam k\u1ebft h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u cho giai \u0111o\u1ea1n h\u1ecd th\u1ef1c hi\u1ec7n, d\u00f9 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t. CEO c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u kho\u1ea3n, tr\u00e1ch nhi\u1ec7m sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi k\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u0169 r\u1ea5t kh\u00f3 \u0111\u1ec3 m\u1eddi quay l\u1ea1i gi\u1ea3i tr\u00ecnh n\u1ebfu h\u1ecd \u0111\u00e3 ngh\u1ec9 vi\u1ec7c nhi\u1ec1u n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu b\u1ecb ph\u1ea1t thu\u1ebf do l\u1ed7i c\u1ee7a d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb thu\u00ea ngo\u00e0i ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u00f3 cho doanh nghi\u1ec7p. C\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng t\u00ecm c\u00e1ch tr\u1ed1n tr\u00e1nh tr\u00e1ch nhi\u1ec7m n\u00e0y b\u1eb1ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u01a1 h\u1ed3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf (nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb) ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u01a1n v\u1ecb &#8220;ghi ch\u00e9p&#8221; m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh x\u01b0\u01a1ng s\u1ed1ng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p. M\u1ed9t c\u00e2u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7907","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\/7907","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=7907"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7907\/revisions"}],"predecessor-version":[{"id":7913,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7907\/revisions\/7913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/7908"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=7907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=7907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=7907"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}