{"id":8141,"date":"2026-07-30T13:57:17","date_gmt":"2026-07-30T06:57:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8141"},"modified":"2026-07-30T13:57:34","modified_gmt":"2026-07-30T06:57:34","slug":"thue-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/","title":{"rendered":"\u0412\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435\u0441\u044c \u0443\u0441\u043b\u0443\u0433\u0430\u043c\u0438 \u0430\u0432\u0442\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u0445 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0432 \u0425\u043e\u0448\u0438\u043c\u0438\u043d\u0435."},"content":{"rendered":"<p style=\"text-align: justify;\">Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u01b0u ti\u00ean trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf, k\u1ebf to\u00e1n li\u00ean t\u1ee5c thay \u0111\u1ed5i v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd. T\u1eeb n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/a><\/span><\/strong> v\u00e0 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong>. Ch\u00ednh v\u00ec thu\u1ebf, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ghi nh\u1eadn s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c m\u00e0 c\u00f2n ph\u1ea3i ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd ngay t\u1eeb \u0111\u1ea7u. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, l\u1ee3i \u00edch khi thu\u00ea <span style=\"color: #000000;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i,<\/span> b\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026 v\u00e0 c\u00e1c ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p uy t\u00edn \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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\/thue-dich-vu-ke-toan\/#Cu_soc_ke_toan_2026_Doanh_nghiep_dang_doi_mat_voi_dieu_gi\" >C\u00fa s\u1ed1c k\u1ebf to\u00e1n 2026: Doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi \u0111i\u1ec1u 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\/thue-dich-vu-ke-toan\/#Chuyen_doi_sang_Thong_tu_992025TT-BTC\" >Chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Nghi_dinh_2542026ND-CP_Siet_chat_toan_dien_hoa_don_va_chung_tu_dien_tu\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Si\u1ebft ch\u1eb7t to\u00e0n di\u1ec7n h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Ty_gia_xuat_hoa_don_Nghi_dinh_2522026ND-CP\" >T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Rui_ro_khon_luong_khi_khong_cap_nhat_chinh_sach_thue_moi\" >R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi kh\u00f4ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Phat_hanh_chinh_va_tien_cham_nop_tang_manh\" >Ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u0103ng m\u1ea1nh<\/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\/thue-dich-vu-ke-toan\/#Rui_ro_hinh_su_voi_hanh_vi_tron_thue_moi\" >R\u1ee7i ro h\u00ecnh s\u1ef1 v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u1edbi<\/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\/thue-dich-vu-ke-toan\/#Mat_cac_uu_dai_thue_tu_Luat_Thue_TNDN_so_672025QH15\" >M\u1ea5t c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/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\/thue-dich-vu-ke-toan\/#Tai_sao_thue_dich_vu_ke_toan_la_giai_phap_toi_uu_nam_2026\" >T\u1ea1i sao thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Quan_ly_thue_Ho_kinh_doanh_2026_Nhung_thay_doi_bat_buoc\" >Qu\u1ea3n l\u00fd thu\u1ebf H\u1ed9 kinh doanh 2026: Nh\u1eefng thay \u0111\u1ed5i b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Bang_gia_thue_dich_vu_ke_toan_nam_2026\" >B\u1ea3ng gi\u00e1 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Quy_trinh_trien_khai_khi_thue_dich_vu_ke_toan_tron_goi\" >Quy tr\u00ecnh tri\u1ec3n khai khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Ket_luan_Dung_de_sai_lam_ke_toan_can_buoc_doanh_nghiep\" >K\u1ebft lu\u1eadn: \u0110\u1eebng \u0111\u1ec3 sai l\u1ea7m k\u1ebf to\u00e1n c\u1ea3n b\u01b0\u1edbc doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Cau_hoi_thuong_gap_khi_thue_dich_vu_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Su_khac_biet_lon_nhat_giua_ke_toan_noi_bo_va_thue_dich_vu_ke_toan_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/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\/thue-dich-vu-ke-toan\/#Thong_tu_992025TT-BTC_anh_huong_the_nao_den_bao_cao_thue_thang\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng?<\/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\/thue-dich-vu-ke-toan\/#Doanh_nghiep_dang_su_dung_ke_toan_cu_khi_chuyen_sang_thue_dich_vu_ke_toan_co_gap_kho_khan_ve_ban_giao_du_lieu_khong\" >Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng k\u1ebf to\u00e1n c\u0169, khi chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 b\u00e0n giao d\u1eef li\u1ec7u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Thue_dich_vu_ke_toan_tai_MAN_co_ho_tro_thu_tuc_hoan_thue_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN c\u00f3 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c ho\u00e0n 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-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Doanh_nghiep_tu_sua_mau_chung_tu_so_sach_theo_Thong_tu_99_co_can_xin_phep_co_quan_thue_khong\" >Doanh nghi\u1ec7p t\u1ef1 s\u1eeda m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 c\u00f3 c\u1ea7n xin ph\u00e9p c\u01a1 quan 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-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Lap_hoa_don_sai_thoi_diem_theo_tung_nganh_nghe_quy_dinh_co_bi_xu_phat_khong\" >L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo t\u1eebng ng\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/#Khi_thue_dich_vu_ke_toan_tron_goi_tai_MAN_doanh_nghiep_co_duoc_ra_soat_lai_toan_bo_he_thong_tai_khoan_va_so_sach_theo_Thong_tu_99_khong\" >Khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i MAN, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cu_soc_ke_toan_2026_Doanh_nghiep_dang_doi_mat_voi_dieu_gi\"><\/span><b>C\u00fa s\u1ed1c k\u1ebf to\u00e1n 2026: Doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi \u0111i\u1ec1u g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9418\" aria-describedby=\"caption-attachment-9418\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9418\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026.jpg\" alt=\"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thue-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9418\" class=\"wp-caption-text\">Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u00ednh th\u1ee9c v\u1eadn h\u00e0nh d\u01b0\u1edbi h\u1ec7 khung ph\u00e1p l\u00fd m\u1edbi. N\u1ebfu ch\u1ee7 doanh nghi\u1ec7p v\u1eabn gi\u1eef t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf ki\u1ec3u c\u0169, r\u1ee7i ro \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 l\u00e0 r\u1ea5t l\u1edbn. Khi b\u1ea1n quy\u1ebft \u0111\u1ecbnh thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00f3 ph\u1ea3i am hi\u1ec3u l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_sang_Thong_tu_992025TT-BTC\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f2n t\u00e1i c\u1ea5u tr\u00fac to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp cho m\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, ch\u1ec9 l\u1eadp m\u1ed9t l\u1ea7n duy nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tham kh\u1ea3o bi\u1ec3u m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c I, c\u00f3 th\u1ec3 thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i cho ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u00eau r\u00f5 l\u00fd do s\u1eeda \u0111\u1ed5i v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung \u0111\u00e3 thay \u0111\u1ed5i. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd th\u1eeba \u1ee7y quy\u1ec1n ch\u1ee9c danh ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, tr\u1eeb khi ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eeda t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n cho ph\u00f9 h\u1ee3p nh\u01b0ng tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m thay \u0111\u1ed5i ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m (ho\u1eb7c t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp v\u1edbi doanh nghi\u1ec7p m\u1edbi), ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c theo \u0111\u00fang ch\u1ee9ng t\u1eeb g\u1ed1c. Kh\u00f3a s\u1ed5 t\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu \u2013 chi ph\u00ed, k\u1ebft qu\u1ea3 l\u00e3i ho\u1eb7c l\u1ed7 v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n, k\u00e8m B\u1ea3n thuy\u1ebft minh gi\u1ea3i tr\u00ecnh r\u00f5 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.\u00a0<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Tham kh\u1ea3o: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\">T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00ec tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 v\u00e0 t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_Siet_chat_toan_dien_hoa_don_va_chung_tu_dien_tu\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Si\u1ebft ch\u1eb7t to\u00e0n di\u1ec7n h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ng\u00e0y 30\/6\/2026 Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. C\u1ee5 th\u1ec3 quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Nguy\u00ean t\u1eafc b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n m\u1edf r\u1ed9ng t\u1ed1i \u0111a<\/b><span style=\"font-weight: 400;\">: C\u0103n c\u1ee9 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay c\u1ea3 v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, h\u00e0ng m\u1eabu, bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 hay cho vay, cho m\u01b0\u1ee3n.<\/span><\/li>\n<li><b>Ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00e1c nhau<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf (\u00e1p d\u1ee5ng m\u1eb7c \u0111\u1ecbnh), h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 (d\u00e0nh cho doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng CNTT) v\u00e0 nh\u00f3m ng\u00e0nh \u0111\u1eb7c th\u00f9 ( nh\u01b0 \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8230;). X\u00e1c \u0111\u1ecbnh sai nh\u00f3m s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/li>\n<li aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n chi ti\u1ebft theo t\u1eebng ng\u00e0nh: <\/b><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 ng\u00e0nh xu\u1ea5t kh\u1ea9u\u00a0 th\u1eddi gian ch\u1eadm nh\u1ea5t 1 ng\u00e0y l\u00e0m vi\u1ec7c sau th\u00f4ng quan; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t t\u00ednh theo th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu; vi\u1ec5n th\u00f4ng \u2013 CNTT ch\u1eadm nh\u1ea5t 2 th\u00e1ng k\u1ec3 t\u1eeb khi ph\u00e1t sinh c\u01b0\u1edbc; taxi c\u00f4ng ngh\u1ec7 t\u00ednh ngay khi k\u1ebft th\u00fac chuy\u1ebfn. \u0110\u00e2y l\u00e0 n\u1ed9i dung d\u1ec5 sai nh\u1ea5t trong th\u1ef1c t\u1ebf v\u00e0 c\u0169ng l\u00e0 l\u1ed7i b\u1ecb x\u1eed ph\u1ea1t ph\u1ed5 bi\u1ebfn nh\u1ea5t.\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c c\u00f3 b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> (kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, bi\u00ean lai thu thu\u1ebf, ph\u00ed ho\u1eb7c l\u1ec7 ph\u00ed) c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u ri\u00eang, c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp, ph\u01b0\u01a1ng th\u1ee9c l\u1eadp v\u00e0 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u v\u1ec1 c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n k\u1ef9 thu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, m\u00e0 c\u00f2n \u0111\u1eb7t ra h\u00e0ng lo\u1ea1t m\u1ed1c th\u1eddi gian, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 m\u1ed9t k\u1ebf to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 th\u00f4ng th\u01b0\u1eddng kh\u00f3 c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c trong c\u00f9ng l\u00fac.\u00a0<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_xuat_hoa_don_Nghi_dinh_2522026ND-CP\"><\/span><strong>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t k\u1ec3 t\u1eeb 01\/7\/2026 m\u00e0 c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n \u0111ang \u0111\u1eb7t c\u00e2u h\u1ecfi li\u00ean t\u1ee5c l\u00e0: <strong>&#8220;Xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 n\u00e0o?&#8221;<\/strong><\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean nh\u00e2n l\u00e0 v\u00ec hi\u1ec7n c\u00f3 t\u1edbi ba v\u0103n b\u1ea3n c\u00f9ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn t\u1ef7 gi\u00e1 nh\u01b0ng v\u1edbi ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u00e1c nhau, khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u1ea7m v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i thu\u1ebf ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t do h\u00f3a \u0111\u01a1n, t\u1edd khai v\u00e0 s\u1ed5 s\u00e1ch l\u1ec7ch nhau.<\/p>\n<ul style=\"text-align: justify;\">\n<li>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. T\u1ea1i <strong>kho\u1ea3n 4 \u0110i\u1ec1u 14<\/strong>, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh r\u00f5: \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, <strong>t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y.<\/strong><\/li>\n<li><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong> ch\u1ec9 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 <strong>ghi s\u1ed5 k\u1ebf to\u00e1n<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, ho\u00e0n to\u00e0n kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<li><strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> (quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i <strong>th\u1ec3 hi\u1ec7n \u0111\u1ed3ng th\u1eddi t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ra VN\u0110 ngay tr\u00ean h\u00f3a \u0111\u01a1n<\/strong>, theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, t\u1ee9c l\u00e0 d\u1eabn chi\u1ebfu ng\u01b0\u1ee3c v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khon_luong_khi_khong_cap_nhat_chinh_sach_thue_moi\"><\/span><b>R\u1ee7i ro kh\u00f4n l\u01b0\u1eddng khi kh\u00f4ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao nhi\u1ec1u doanh nghi\u1ec7p s\u1eb5n s\u00e0ng chi ng\u00e2n s\u00e1ch \u0111\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thay v\u00ec t\u1ef1 v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 kinh nghi\u1ec7m? C\u00e2u tr\u1ea3 l\u1eddi n\u1eb1m \u1edf nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh kh\u1ee7ng khi\u1ebfp sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_chinh_va_tien_cham_nop_tang_manh\"><\/span><b>Ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u0103ng m\u1ea1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t cho c\u00e1c h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai ho\u1eb7c sai l\u1ec7ch h\u1ed3 s\u01a1 thu\u1ebf trong n\u0103m 2026 \u0111\u00e3 t\u0103ng g\u1ea5p 1.5 &#8211; 2 l\u1ea7n. V\u1edbi l\u00e3i su\u1ea5t ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y, m\u1ed9t sai s\u00f3t nh\u1ecf t\u1eeb \u0111\u1ea7u n\u0103m c\u00f3 th\u1ec3 bi\u1ebfn th\u00e0nh kho\u1ea3n n\u1ee3 thu\u1ebf kh\u1ed5ng l\u1ed3. M\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn s\u1ebd cam k\u1ebft n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n 100%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_hinh_su_voi_hanh_vi_tron_thue_moi\"><\/span><b>R\u1ee7i ro h\u00ecnh s\u1ef1 v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb 01\/07\/2026, c\u00e1c h\u00e0nh vi nh\u01b0 &#8220;Chuy\u1ec3n gi\u00e1 n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch kinh doanh&#8221; hay &#8220;S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 r\u1ee7i cao v\u1ec1 thu\u1ebf&#8221; \u0111\u1ec1u b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch truy c\u1ee9u tr\u00e1ch nhi\u1ec7m. Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t r\u1ee7i ro t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c cung c\u1ea5p \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_cac_uu_dai_thue_tu_Luat_Thue_TNDN_so_672025QH15\"><\/span><b>M\u1ea5t c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf m\u1edbi ban h\u00e0nh n\u0103m 2025 c\u00f3 nhi\u1ec1u \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Tuy nhi\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p. N\u1ebfu kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, doanh nghi\u1ec7p s\u1ebd \u0111\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i gi\u1ea3m thu\u1ebf \u0111\u00e1ng k\u1ec3, l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_thue_dich_vu_ke_toan_la_giai_phap_toi_uu_nam_2026\"><\/span><b>T\u1ea1i sao thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">V\u1edbi nh\u1eefng thay \u0111\u1ed5i li\u00ean t\u1ee5c t\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n m\u1ed9t ng\u01b0\u1eddi bi\u1ebft l\u00e0m s\u1ed5 s\u00e1ch m\u00e0 c\u1ea7n m\u1ed9t \u0111\u1ed1i t\u00e1c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1 v\u00e0 bi\u1ebft \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n tr\u00ean to\u00e0n b\u1ed9 chu\u1ed7i ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Khi <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan\/\">thu\u00ea k\u1ebf to\u00e1n<\/a><\/span><\/strong> c\u1ee7a MAN &#8211; Master Accountant Network, doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>R\u00e0 so\u00e1t v\u00e0 thi\u1ebft l\u1eadp quy ch\u1ebf t\u1ef7 gi\u00e1 n\u1ed9i b\u1ed9<\/strong> ngay t\u1eeb \u0111\u1ea7u, ph\u00e2n \u0111\u1ecbnh r\u00f5 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo h\u1ea3i quan, t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u00e1nh t\u00ecnh tr\u1ea1ng ba b\u1ed9 s\u1ed1 li\u1ec7u l\u1ec7ch nhau.<\/li>\n<li><strong>C\u1eadp nh\u1eadt v\u0103n b\u1ea3n theo th\u1eddi gian th\u1ef1c<\/strong>: \u0111\u1ed9i ng\u0169 CPA v\u00e0 chuy\u00ean gia thu\u1ebf c\u1ee7a MAN theo d\u00f5i s\u00e1t c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 m\u1edbi ban h\u00e0nh c\u1eadp nh\u1eadt c\u0169ng nh\u01b0 \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb k\u1ef3 k\u00ea khai.<\/li>\n<li><strong>Gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c truy thu<\/strong> do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi h\u1eadu ki\u1ec3m, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ef7 tr\u1ecdng giao d\u1ecbch ngo\u1ea1i t\u1ec7 l\u1edbn nh\u01b0 xu\u1ea5t kh\u1ea9u, FDI, gia c\u00f4ng.<\/li>\n<li><strong>\u0110\u1ed3ng h\u00e0nh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong> khi ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 minh b\u1ea1ch, c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho t\u1eebng con s\u1ed1.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c ghi s\u1ed5 \u0111\u00fang lu\u1eadt, m\u00e0 l\u00e0 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd xuy\u00ean su\u1ed1t t\u1eeb kh\u00e2u xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111i\u1ec1u m\u00e0 m\u1ed9t k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n l\u1ebb kh\u00f3 c\u00f3 th\u1ec3 bao qu\u00e1t tr\u1ecdn v\u1eb9n trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thay \u0111\u1ed5i li\u00ean t\u1ee5c nh\u01b0 hi\u1ec7n nay.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_thue_Ho_kinh_doanh_2026_Nhung_thay_doi_bat_buoc\"><\/span><b>Qu\u1ea3n l\u00fd thu\u1ebf H\u1ed9 kinh doanh 2026: Nh\u1eefng thay \u0111\u1ed5i b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c h\u1ed9 kinh doanh l\u1edbn kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf kho\u00e1n m\u00e0 ph\u1ea3i chuy\u1ec3n sang h\u00ecnh th\u1ee9c k\u00ea khai. \u0110\u00e2y l\u00e0 l\u00fd do n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c s\u1ed5 s\u00e1ch: H\u1ed9 kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn m\u1edbi, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: B\u1eaft bu\u1ed9c 100% \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5, \u0103n u\u1ed1ng. N\u1ebfu kh\u00f4ng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3, ch\u1ee7 h\u1ed9 kinh doanh r\u1ea5t kh\u00f3 t\u1ef1 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_thue_dich_vu_ke_toan_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9419\" aria-describedby=\"caption-attachment-9419\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9419\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026.jpg\" alt=\"B\u1ea3ng gi\u00e1 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-gia-thue-dich-vu-ke-toan-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9419\" class=\"wp-caption-text\">B\u1ea3ng gi\u00e1 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 chi ti\u1ebft d\u00e0nh cho doanh nghi\u1ec7p \u0111ang c\u00f3 nhu c\u1ea7u thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (C\u1eadp nh\u1eadt 2026):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 (H\u00f3a \u0111\u01a1n\/th\u00e1ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m Th\u01b0\u01a1ng m\u1ea1i, D\u1ecbch v\u1ee5 (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m S\u1ea3n xu\u1ea5t, X\u00e2y d\u1ef1ng (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 1.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 &#8211; 20 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.200.000 &#8211; 2.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 3.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 21 &#8211; 50 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 4.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 51 &#8211; 100 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.500.000 &#8211; 6.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000 &#8211; 8.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 B\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 B\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng tin b\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o chung tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t, qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng xem chi ti\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/bao-gia-dich-vu-ke-toan-tron-goi\/\"> b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf t\u00ecnh h\u00ecnh ch\u1ee9ng t\u1eeb v\u00e0 g\u1eedi b\u00e1o gi\u00e1 chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/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\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_khi_thue_dich_vu_ke_toan_tron_goi\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p l\u00e0 minh ch\u1ee9ng cho ch\u1ea5t l\u01b0\u1ee3ng khi doanh nghi\u1ec7p t\u00edn nhi\u1ec7m<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i <\/a><\/span><\/strong><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">c\u1ee7a MAN &#8211; Master Accountant Network<\/span><\/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 R\u00e0 so\u00e1t: \u0110\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch c\u0169 \u0111\u1ec3 t\u00ecm ra c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3: H\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n vi\u00ean c\u1ee7a MAN s\u1ebd th\u1ef1c hi\u1ec7n l\u1ea5y d\u1eef li\u1ec7u, c\u00e2n \u0111\u1ed1i thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 T\u01b0 v\u1ea5n: Cung c\u1ea5p s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 s\u1ed1: \u0110\u1ea3m b\u1ea3o an to\u00e0n d\u1eef li\u1ec7u tr\u00ean n\u1ec1n t\u1ea3ng Cloud, doanh nghi\u1ec7p c\u00f3 th\u1ec3 truy c\u1eadp m\u1ecdi l\u00fac m\u1ecdi n\u01a1i khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Dung_de_sai_lam_ke_toan_can_buoc_doanh_nghiep\"><\/span><b>K\u1ebft lu\u1eadn: \u0110\u1eebng \u0111\u1ec3 sai l\u1ea7m k\u1ebf to\u00e1n c\u1ea3n b\u01b0\u1edbc doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed3n t\u1ea1i trong k\u1ef7 nguy\u00ean s\u1ed1. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb uy t\u00edn \u0111\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u00ednh l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u00f4ng minh nh\u1ea5t c\u1ee7a ng\u01b0\u1eddi l\u00e0m ch\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng \u0111\u00fang chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. H\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n 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>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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_thue_dich_vu_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_lon_nhat_giua_ke_toan_noi_bo_va_thue_dich_vu_ke_toan_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh l\u00e0 t\u00ednh li\u00ean t\u1ee5c v\u00e0 chuy\u00ean s\u00e2u. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 ngh\u1ec9 vi\u1ec7c g\u00e2y gi\u00e1n \u0111o\u1ea1n d\u1eef li\u1ec7u, trong khi ph\u00e1p nh\u00e2n cho thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o v\u1eadn h\u00e0nh xuy\u00ean su\u1ed1t. Ngo\u00e0i ra, d\u1ecbch v\u1ee5 ngo\u00e0i lu\u00f4n c\u00f3 s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng chuy\u00ean gia thu\u1ebf v\u00e0 lu\u00f4n c\u00f3 t\u00ednh c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi k\u1ecbp th\u1eddi, mang l\u1ea1i \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh c\u1eadp nh\u1eadt cao h\u01a1n.                    <\/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=\"Thong_tu_992025TT-BTC_anh_huong_the_nao_den_bao_cao_thue_thang\"><\/span>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 m\u1edbi y\u00eau c\u1ea7u ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 doanh thu chi ti\u1ebft h\u01a1n theo nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb sai l\u1ec7ch s\u1ed1 li\u1ec7u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.                    <\/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=\"Doanh_nghiep_dang_su_dung_ke_toan_cu_khi_chuyen_sang_thue_dich_vu_ke_toan_co_gap_kho_khan_ve_ban_giao_du_lieu_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng k\u1ebf to\u00e1n c\u0169, khi chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 b\u00e0n giao d\u1eef li\u1ec7u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u01a1n v\u1ecb cho thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p nh\u01b0 MAN lu\u00f4n c\u00f3 quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 h\u00f3a d\u1eef li\u1ec7u. Ch\u00fang t\u00f4i s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi k\u1ebf to\u00e1n c\u0169 \u0111\u1ec3 ti\u1ebfp nh\u1eadn s\u1ed5 s\u00e1ch, \u0111\u1ed1i so\u00e1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u c\u0169 tr\u01b0\u1edbc khi l\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u1edbi.                    <\/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=\"Thue_dich_vu_ke_toan_tai_MAN_co_ho_tro_thu_tuc_hoan_thue_khong\"><\/span>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN c\u00f3 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf 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\u00f3. Ho\u00e0n thu\u1ebf TNDN, thu\u1ebf VAT l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u. Khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00fang quy tr\u00ecnh ph\u00e1p l\u00fd, gi\u00fap doanh nghi\u1ec7p s\u1edbm thu h\u1ed3i d\u00f2ng ti\u1ec1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t h\u1eadu ki\u1ec3m.                    <\/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=\"Doanh_nghiep_tu_sua_mau_chung_tu_so_sach_theo_Thong_tu_99_co_can_xin_phep_co_quan_thue_khong\"><\/span>Doanh nghi\u1ec7p t\u1ef1 s\u1eeda m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 c\u00f3 c\u1ea7n xin ph\u00e9p c\u01a1 quan thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng c\u1ea7n xin ph\u00e9p nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u00eau r\u00f5 l\u00fd do s\u1eeda \u0111\u1ed5i, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 thay \u0111\u1ed5i. \u0110\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi am hi\u1ec3u quy \u0111\u1ecbnh theo d\u00f5i s\u00e1t, v\u00e0 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ea7u vi\u1ec7c m\u00e0 MAN th\u01b0\u1eddng r\u00e0 so\u00e1t gi\u00fap doanh nghi\u1ec7p.                    <\/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=\"Lap_hoa_don_sai_thoi_diem_theo_tung_nganh_nghe_quy_dinh_co_bi_xu_phat_khong\"><\/span>L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo t\u1eebng ng\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t 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\u00f3. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u00ec m\u1ed7i ng\u00e0nh ngh\u1ec1 (x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, vi\u1ec5n th\u00f4ng, v\u1eadn t\u1ea3i, y t\u1ebf...) c\u00f3 m\u1ed1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c nhau. Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n am hi\u1ec3u quy \u0111\u1ecbnh theo t\u1eebng ng\u00e0nh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.                     <\/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=\"Khi_thue_dich_vu_ke_toan_tron_goi_tai_MAN_doanh_nghiep_co_duoc_ra_soat_lai_toan_bo_he_thong_tai_khoan_va_so_sach_theo_Thong_tu_99_khong\"><\/span>Khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i MAN, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 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\u00f3. Ngay t\u1eeb b\u01b0\u1edbc ti\u1ebfp nh\u1eadn v\u00e0 r\u00e0 so\u00e1t ban \u0111\u1ea7u, \u0111\u1ed9i ng\u0169 c\u1ee7a MAN s\u1ebd \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, c\u01a1 c\u1ea5u t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch c\u0169 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1eeb \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh (k\u00e8m Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ebfu c\u1ea7n) tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh ch\u00ednh th\u1ee9c tr\u00ean h\u1ec7 th\u1ed1ng m\u1edbi.                     <\/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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh l\u00e0 t\u00ednh li\u00ean t\u1ee5c v\u00e0 chuy\u00ean s\u00e2u. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 ngh\u1ec9 vi\u1ec7c g\u00e2y gi\u00e1n \u0111o\u1ea1n d\u1eef li\u1ec7u, trong khi ph\u00e1p nh\u00e2n cho thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o v\u1eadn h\u00e0nh xuy\u00ean su\u1ed1t. Ngo\u00e0i ra, d\u1ecbch v\u1ee5 ngo\u00e0i lu\u00f4n c\u00f3 s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng chuy\u00ean gia thu\u1ebf v\u00e0 lu\u00f4n c\u00f3 t\u00ednh c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi k\u1ecbp th\u1eddi, mang l\u1ea1i \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh c\u1eadp nh\u1eadt cao h\u01a1n.\"\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\": \"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 m\u1edbi y\u00eau c\u1ea7u ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 doanh thu chi ti\u1ebft h\u01a1n theo nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb sai l\u1ec7ch s\u1ed1 li\u1ec7u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\"\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\": \"Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng k\u1ebf to\u00e1n c\u0169, khi chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 b\u00e0n giao d\u1eef li\u1ec7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u01a1n v\u1ecb cho thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p nh\u01b0 MAN lu\u00f4n c\u00f3 quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 h\u00f3a d\u1eef li\u1ec7u. Ch\u00fang t\u00f4i s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi k\u1ebf to\u00e1n c\u0169 \u0111\u1ec3 ti\u1ebfp nh\u1eadn s\u1ed5 s\u00e1ch, \u0111\u1ed1i so\u00e1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u c\u0169 tr\u01b0\u1edbc khi l\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u1edbi.\"\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\": \"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN c\u00f3 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ho\u00e0n thu\u1ebf TNDN, thu\u1ebf VAT l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u. Khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i MAN, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00fang quy tr\u00ecnh ph\u00e1p l\u00fd, gi\u00fap doanh nghi\u1ec7p s\u1edbm thu h\u1ed3i d\u00f2ng ti\u1ec1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t h\u1eadu ki\u1ec3m.\"\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\": \"Doanh nghi\u1ec7p t\u1ef1 s\u1eeda m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 c\u00f3 c\u1ea7n xin ph\u00e9p c\u01a1 quan thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng c\u1ea7n xin ph\u00e9p nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u00eau r\u00f5 l\u00fd do s\u1eeda \u0111\u1ed5i, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 thay \u0111\u1ed5i. \u0110\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi am hi\u1ec3u quy \u0111\u1ecbnh theo d\u00f5i s\u00e1t, v\u00e0 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ea7u vi\u1ec7c m\u00e0 MAN th\u01b0\u1eddng r\u00e0 so\u00e1t gi\u00fap doanh nghi\u1ec7p.\"\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\": \"L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo t\u1eebng ng\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u00ec m\u1ed7i ng\u00e0nh ngh\u1ec1 (x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, vi\u1ec5n th\u00f4ng, v\u1eadn t\u1ea3i, y t\u1ebf...) c\u00f3 m\u1ed1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c nhau. Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n am hi\u1ec3u quy \u0111\u1ecbnh theo t\u1eebng ng\u00e0nh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.\"\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\": \"Khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i MAN, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ngay t\u1eeb b\u01b0\u1edbc ti\u1ebfp nh\u1eadn v\u00e0 r\u00e0 so\u00e1t ban \u0111\u1ea7u, \u0111\u1ed9i ng\u0169 c\u1ee7a MAN s\u1ebd \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, c\u01a1 c\u1ea5u t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch c\u0169 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1eeb \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh (k\u00e8m Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ebfu c\u1ea7n) tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh ch\u00ednh th\u1ee9c tr\u00ean h\u1ec7 th\u1ed1ng m\u1edbi.\"\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>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u01b0u ti\u00ean trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf, k\u1ebf to\u00e1n li\u00ean t\u1ee5c thay \u0111\u1ed5i v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd. T\u1eeb n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8141","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\/8141","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=8141"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8141\/revisions"}],"predecessor-version":[{"id":9421,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8141\/revisions\/9421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9175"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8141"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}