{"id":8153,"date":"2026-04-09T11:24:21","date_gmt":"2026-04-09T04:24:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8153"},"modified":"2026-04-09T11:24:21","modified_gmt":"2026-04-09T04:24:21","slug":"co-nen-thue-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/","title":{"rendered":"C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i TP.HCM?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u1ea1i TP.HCM \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c, AI \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n v\u00e0 si\u1ebft ch\u1eb7t thanh tra theo ch\u1ec9 s\u1ed1 r\u1ee7i ro n\u0103m 2026, c\u00e2u h\u1ecfi \u201cc\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p SME v\u00e0 FDI. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong k\u00ea khai, h\u00f3a \u0111\u01a1n ho\u1eb7c giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. B\u00e0i vi\u1ebft s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1c r\u1ee7i ro thu\u1ebf m\u1edbi nh\u1ea5t, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i n\u0103m 2026, so s\u00e1nh gi\u1eefa k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\">\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c li\u1ec7u c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 b\u1ea3o v\u1ec7 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0418\u043d\u0434\u0435\u043a\u0441<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Boi_canh_quan_ly_thue_nam_2026_tai_TPHCM\" >B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 t\u1ea1i TP.HCM<\/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\/co-nen-thue-dich-vu-ke-toan\/#Rui_ro_thue_khong_the_ngo_lo\" >R\u1ee7i ro thu\u1ebf kh\u00f4ng th\u1ec3 ng\u00f3 l\u01a1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Rui_ro_tu_he_thong_doi_soat_hoa_don_tu_dong\" >R\u1ee7i ro t\u1eeb h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng<\/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\/co-nen-thue-dich-vu-ke-toan\/#Chinh_sach_siet_chat_hau_kiem_dua_tren_chi_so_rui_ro\" >Ch\u00ednh s\u00e1ch si\u1ebft ch\u1eb7t h\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#He_luy_tai_chinh_va_rui_ro_hinh_su_ve_thue\" >H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1 v\u1ec1 thu\u1ebf<\/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\/co-nen-thue-dich-vu-ke-toan\/#Cap_nhat_chinh_sach_thue_va_uu_dai_moi_nhat\" >C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i m\u1edbi nh\u1ea5t<\/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\/co-nen-thue-dich-vu-ke-toan\/#Giao_dich_lien_ket_va_Thue_toi_thieu_toan_cau\" >Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Transfer_Pricing\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Thue_toi_thieu_toan_cau_Pillar_Two\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two)<\/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\/co-nen-thue-dich-vu-ke-toan\/#Bang_so_sanh_toan_dien_giua_Ke_toan_noi_bo_va_Ke_toan_thue_ngoai\" >B\u1ea3ng so s\u00e1nh to\u00e0n di\u1ec7n gi\u1eefa K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 K\u1ebf to\u00e1n thu\u00ea ngo\u00e0i<\/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\/co-nen-thue-dich-vu-ke-toan\/#Tieu_chi_quyet_dinh_co_nen_thue_dich_vu_ke_toan\" >Ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/co-nen-thue-dich-vu-ke-toan\/#Ket_luan_Tam_quan_trong_cua_viec_thue_dich_vu_toan\" >K\u1ebft lu\u1eadn: T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 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-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Netork\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Netork<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Giai_dap_thac_mac_co_nen_thue_dich_vu_ke_toan\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc c\u00f3 n\u00ean 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Doanh_nghiep_sieu_nho_co_nen_thue_dich_vu_ke_toan_khong\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Thue_dich_vu_ke_toan_cua_MAN_co_giup_doanh_nghiep_giam_rui_ro_khi_quyet_toan_thue_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a MAN c\u00f3 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Dich_vu_ke_toan_co_ho_tro_xu_ly_hoa_don_dien_tu_bi_sai_sot_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/co-nen-thue-dich-vu-ke-toan\/#Thue_dich_vu_ke_toan_co_dam_bao_tinh_bao_mat_du_lieu_doanh_nghiep_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u doanh nghi\u1ec7p 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\/co-nen-thue-dich-vu-ke-toan\/#Co_nen_thue_dich_vu_ke_toan_chi_vao_thoi_diem_quyet_toan_thue\" >C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_quan_ly_thue_nam_2026_tai_TPHCM\"><\/span><b>B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 t\u1ea1i TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u s\u1ef1 l\u00ean ng\u00f4i c\u1ee7a AI trong qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh c\u00f4ng. T\u1ea1i TP.HCM, C\u1ee5c Thu\u1ebf \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1edbn (Big Data), cho ph\u00e9p \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u00f2ng ti\u1ec1n ng\u00e2n h\u00e0ng theo th\u1eddi gian th\u1ef1c. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi sai s\u00f3t nh\u1ecf trong h\u1ea1ch to\u00e1n \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n. Khi \u0111\u1ed1i m\u1eb7t v\u1edbi s\u1ef1 tinh vi n\u00e0y, nhi\u1ec1u CEO \u0111\u1eb7t c\u00e2u h\u1ecfi li\u1ec7u nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 c\u00f3 \u0111\u1ee7 s\u1ee9c g\u00e1nh v\u00e1c hay c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p SME v\u00e0 FDI, \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n. Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh logic c\u1ee7a d\u1eef li\u1ec7u v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed tr\u1edf n\u00ean kh\u1eaft khe h\u01a1n bao gi\u1edd h\u1ebft. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c c\u00e2n nh\u1eafc c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p thay v\u00ec t\u1ef1 v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n non tr\u1ebb l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thue_khong_the_ngo_lo\"><\/span><b>R\u1ee7i ro thu\u1ebf kh\u00f4ng th\u1ec3 ng\u00f3 l\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8156\" aria-describedby=\"caption-attachment-8156\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8156\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan.jpg\" alt=\"R\u1ee7i ro thu\u1ebf kh\u00f4ng th\u1ec3 ng\u00f3 l\u01a1 \u1ea3nh h\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-thue-khong-the-ngo-lo-anh-huong-quyet-dinh-co-nen-thue-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8156\" class=\"wp-caption-text\">R\u1ee7i ro thu\u1ebf kh\u00f4ng th\u1ec3 ng\u00f3 l\u01a1 \u1ea3nh h\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111ang ph\u00e2n v\u00e2n kh\u00f4ng bi\u1ebft c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n hay kh\u00f4ng, h\u00e3y nh\u00ecn v\u00e0o nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t trong n\u0103m 2026 n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch k\u1ecbp th\u1eddi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_tu_he_thong_doi_soat_hoa_don_tu_dong\"><\/span><b>R\u1ee7i ro t\u1eeb h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf hi\u1ec7n s\u1eed d\u1ee5ng AI \u0111\u1ec3 ph\u00e2n t\u00edch chu\u1ed7i cung \u1ee9ng h\u00f3a \u0111\u01a1n. N\u1ebfu doanh nghi\u1ec7p v\u00f4 t\u00ecnh nh\u1eadp h\u00e0ng t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u1eb1m trong danh s\u00e1ch r\u1ee7i ro cao, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng lo\u1ea1i chi ph\u00ed thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u1ea7u v\u00e0o. N\u1ebfu kh\u00f4ng c\u00f3 chuy\u00ean m\u00f4n \u0111\u1ec3 ki\u1ec3m tra, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu v\u00e0 ph\u1ea1t n\u1eb7ng. \u0110\u00e2y l\u00e0 l\u00fd do ch\u00ednh khi\u1ebfn nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p tin r\u1eb1ng c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 c\u00f3 b\u1ed9 l\u1ecdc r\u1ee7i ro ngay t\u1eeb kh\u00e2u \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_siet_chat_hau_kiem_dua_tren_chi_so_rui_ro\"><\/span><b>Ch\u00ednh s\u00e1ch si\u1ebft ch\u1eb7t h\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo l\u1ed9 tr\u00ecnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn b\u1ed5 sung n\u0103m 2025 &#8211; 2026, vi\u1ec7c thanh tra kh\u00f4ng c\u00f2n d\u1ef1a tr\u00ean x\u00e1c su\u1ea5t m\u00e0 d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 r\u1ee7i ro d\u1eef li\u1ec7u. N\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p th\u1ea5p b\u1ea5t th\u01b0\u1eddng so v\u1edbi ng\u00e0nh, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra. \u0110\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chu\u1ea9n x\u00e1c, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tai_chinh_va_rui_ro_hinh_su_ve_thue\"><\/span><b>H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh v\u00e0 r\u1ee7i ro h\u00ecnh s\u1ef1 v\u1ec1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf n\u0103m 2026 \u0111\u00e3 t\u0103ng \u0111\u00e1ng k\u1ec3. \u0110\u1eb7c bi\u1ec7t, c\u00e1c h\u00e0nh vi sai ph\u1ea1m c\u00f3 h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 b\u1ecb kh\u00e9p v\u00e0o t\u1ed9i tr\u1ed1n thu\u1ebf theo B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u00ednh tu\u00e2n th\u1ee7 l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 gi\u1eef an to\u00e0n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_chinh_sach_thue_va_uu_dai_moi_nhat\"><\/span><b>C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNCN v\u00e0 VAT s\u1eeda \u0111\u1ed5i (01\/01\/2026): Ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf VAT n\u00e2ng l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1ee9c 15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i doanh nghi\u1ec7p m\u1edbi (SME): Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi n\u0103m 2026 t\u1ea1i TP.HCM \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu thu\u1ed9c ng\u00e0nh c\u00f4ng ngh\u1ec7 ho\u1eb7c h\u1ed7 tr\u1ee3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u01b0\u1edfng c\u01a1 ch\u1ebf mi\u1ec5n thu\u1ebf TNDN 02 n\u0103m v\u00e0 gi\u1ea3m 50% trong 04 n\u0103m k\u1ebf ti\u1ebfp. \u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/\">thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=193189\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 41\/2018\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p s\u1eed d\u1ee5ng k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 b\u1eb1ng c\u1ea5p ph\u00f9 h\u1ee3p s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 20 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p xem x\u00e9t vi\u1ec7c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thay v\u00ec thu\u00ea nh\u00e2n s\u1ef1 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_Thue_toi_thieu_toan_cau\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean s\u00e2u l\u00e0 g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c v\u00ec c\u00e1c l\u00fd do sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Transfer_Pricing\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng qu\u00e1 30% EBITDA \u0111ang khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p FDI t\u1ea1i TP.HCM b\u1ecb lo\u1ea1i chi ph\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u1ec3 x\u1eed l\u00fd b\u00e0i to\u00e1n n\u00e0y, doanh nghi\u1ec7p c\u00e2n nh\u1eafc c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI \u0111\u1ec3 t\u01b0 v\u1ea5n c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_Pillar_Two\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia hi\u1ec7n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi quy \u0111\u1ecbnh thu\u1ebf b\u1ed5 sung n\u1ebfu m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u1ea5p h\u01a1n 15%. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 qu\u1ed1c t\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p d\u1eef li\u1ec7u v\u1edbi c\u00f4ng ty m\u1eb9. N\u1ebfu k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a t\u1eebng x\u1eed l\u00fd m\u1ea3ng n\u00e0y, doanh nghi\u1ec7p n\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-dich-vu\/\">\u043d\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m v\u00e0 n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n thu\u1ebf qu\u1ed1c t\u1ebf nh\u01b0 Big 4, MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_toan_dien_giua_Ke_toan_noi_bo_va_Ke_toan_thue_ngoai\"><\/span><b>B\u1ea3ng so s\u00e1nh to\u00e0n di\u1ec7n gi\u1eefa K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 K\u1ebf to\u00e1n thu\u00ea ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 Qu\u00fd doanh nghi\u1ec7p d\u1ec5 d\u00e0ng quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, MAN \u0111\u00e3 l\u1eadp b\u1ea3ng so s\u00e1nh d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed v\u1eadn h\u00e0nh n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 352px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh gi\u1eefa K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 K\u1ebf to\u00e1n thu\u00ea ngo\u00e0i.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><strong>Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (In-house)<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>K\u1ebf to\u00e1n thu\u00ea ngo\u00e0i (Outsourced)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0420\u0430\u0441\u0445\u043e\u0434\u044b<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">15 &#8211; 25 tri\u1ec7u (ch\u01b0a bao g\u1ed3m th\u01b0\u1edfng, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t)<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">2 &#8211; 8 tri\u1ec7u (Ph\u00ed tr\u1ecdn g\u00f3i theo quy m\u00f4).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ch\u1eadm\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">R\u1ea5t nhanh, \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eeb chuy\u00ean gia thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u1ed3 s\u01a1. \u0110\u1eb7c bi\u1ec7t giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f3 \u0111\u00e1p \u1ee9ng v\u00ec t\u00ednh ph\u1ee9c t\u1ea1p trong giao d\u1ecbch \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n s\u00e2u trong nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean bi\u1ec7t, \u0111\u1ed3ng h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 v\u00e0 b\u1ea3o m\u1eadt<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m r\u1eddi r\u1ea1c, d\u1ec5 m\u1ea5t s\u1ed1 li\u1ec7u ho\u1eb7c d\u1ec5 g\u1eb7p tr\u1ee5c tr\u1eb7c n\u1ebfu th\u1ef1c hi\u1ec7n b\u00e0n gi\u00e0o<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ERP\/Cloud t\u00edch h\u1ee3p AI, b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i.<\/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, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-toan-thue-ngoai\/\">K\u1ebf to\u00e1n thu\u00ea ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f2n mang l\u1ea1i l\u1ee3i th\u1ebf v\u01b0\u1ee3t tr\u1ed9i v\u1ec1 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf, x\u1eed l\u00fd h\u1ed3 s\u01a1 FDI, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd. \u0110\u1eb7c bi\u1ec7t, trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd b\u1eb1ng AI v\u00e0 d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 s\u1ed5 s\u00e1ch, gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb truy thu v\u00e0 an t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_quyet_dinh_co_nen_thue_dich_vu_ke_toan\"><\/span><b>Ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8155\" aria-describedby=\"caption-attachment-8155\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8155\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan-.jpg\" alt=\"Ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan-.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan--300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan--1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan--768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-quyet-dinh-co-nen-thue-dich-vu-ke-toan--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8155\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u00e3y ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean 5 ti\u00eau chu\u1ea9n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n: C\u00f3 t\u00ean tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia: S\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 K\u1ebf to\u00e1n vi\u00ean (ACCA), Ki\u1ec3m to\u00e1n vi\u00ean (CPA) ho\u1eb7c \u0110\u1ea1i l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m ng\u00e0nh: \u0110\u00e3 t\u1eebng x\u1eed l\u00fd h\u1ed3 s\u01a1 cho c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh ngh\u1ec1 ho\u1eb7c c\u00f9ng quy m\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 b\u00e1o c\u00e1o: S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ed3ng b\u1ed9, cho ph\u00e9p ch\u1ee7 doanh nghi\u1ec7p theo d\u00f5i s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft tr\u00e1ch nhi\u1ec7m: H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ph\u1ea3i ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t khi xem x\u00e9t c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Tam_quan_trong_cua_viec_thue_dich_vu_toan\"><\/span><b>K\u1ebft lu\u1eadn: T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, trong n\u0103m 2026, c\u00e2u h\u1ecfi c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n n\u1eb1m \u1edf m\u1ee9c \u0111\u1ed9 &#8220;n\u00ean&#8221; hay &#8220;kh\u00f4ng&#8221; m\u00e0 l\u00e0 &#8220;khi n\u00e0o&#8221; v\u00e0 &#8220;ch\u1ecdn ai&#8221;. S\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi, \u00e1p l\u1ef1c t\u1eeb h\u1ec7 th\u1ed1ng AI c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 khi\u1ebfn k\u1ebf to\u00e1n tr\u1edf th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb r\u1ee7i ro cao c\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0 v\u00e0o m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn t\u1ea1i TP.HCM l\u00e0 c\u00e1ch doanh nghi\u1ec7p mua s\u1ef1 an t\u00e2m v\u00e0 th\u1eddi gian. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nghi\u1ec7p v\u1ee5 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Sau khi \u0111\u1ecdc b\u00e0i vi\u1ebft n\u00e0y, hy v\u1ecdng doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi x\u00e1c \u0111\u00e1ng nh\u1ea5t cho vi\u1ec7c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<blockquote><p><b>\u0421\u0441\u044b\u043b\u043a\u0430:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/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><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Netork\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Netork<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_co_nen_thue_dich_vu_ke_toan\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc c\u00f3 n\u00ean 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=\"Doanh_nghiep_sieu_nho_co_nen_thue_dich_vu_ke_toan_khong\"><\/span>Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t n\u00ean. Doanh nghi\u1ec7p v\u1eeba t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch v\u1eeba \u0111\u1ea3m b\u1ea3o s\u1ed5 s\u00e1ch \u0111\u00fang lu\u1eadt ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh b\u1ecb ph\u1ea1t do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch.                    <\/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_cua_MAN_co_giup_doanh_nghiep_giam_rui_ro_khi_quyet_toan_thue_khong\"><\/span>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a MAN c\u00f3 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n 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. MAN th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t tr\u01b0\u1edbc to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb truy thu, lo\u1ea1i chi ph\u00ed ho\u1eb7c x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, quy\u1ebft to\u00e1n.                    <\/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=\"Dich_vu_ke_toan_co_ho_tro_xu_ly_hoa_don_dien_tu_bi_sai_sot_khong\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t 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\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan. Vi\u1ec7c x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh d\u1ea5u r\u1ee7i ro tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng.                    <\/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_co_dam_bao_tinh_bao_mat_du_lieu_doanh_nghiep_khong\"><\/span>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb uy t\u00edn, d\u1eef li\u1ec7u k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt t\u1ed1t h\u01a1n so v\u1edbi l\u01b0u tr\u1eef n\u1ed9i b\u1ed9. C\u00e1c c\u00f4ng ty chuy\u00ean nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng ERP, m\u00e1y ch\u1ee7 Cloud, ph\u00e2n quy\u1ec1n truy c\u1eadp v\u00e0 cam k\u1ebft b\u1ea3o m\u1eadt trong h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u1ed5 sung \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt v\u00e0 b\u1ed3i th\u01b0\u1eddng n\u1ebfu x\u1ea3y ra r\u00f2 r\u1ec9 th\u00f4ng tin.                    <\/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=\"Co_nen_thue_dich_vu_ke_toan_chi_vao_thoi_diem_quyet_toan_thue\"><\/span>C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng mu\u1ed1n ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1eddi v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai l\u1ec7ch v\u1ec1 doanh thu, chi ph\u00ed, thu\u1ebf VAT v\u00e0 thu\u1ebf TNDN tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.                    <\/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\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ea5t n\u00ean. Doanh nghi\u1ec7p v\u1eeba t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch v\u1eeba \u0111\u1ea3m b\u1ea3o s\u1ed5 s\u00e1ch \u0111\u00fang lu\u1eadt ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh b\u1ecb ph\u1ea1t do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch.\"\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 c\u1ee7a MAN c\u00f3 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n 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. MAN th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t tr\u01b0\u1edbc to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb truy thu, lo\u1ea1i chi ph\u00ed ho\u1eb7c x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, quy\u1ebft to\u00e1n.\"\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\": \"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t 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\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan. Vi\u1ec7c x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh d\u1ea5u r\u1ee7i ro tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng.\"\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 c\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb uy t\u00edn, d\u1eef li\u1ec7u k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt t\u1ed1t h\u01a1n so v\u1edbi l\u01b0u tr\u1eef n\u1ed9i b\u1ed9. C\u00e1c c\u00f4ng ty chuy\u00ean nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng ERP, m\u00e1y ch\u1ee7 Cloud, ph\u00e2n quy\u1ec1n truy c\u1eadp v\u00e0 cam k\u1ebft b\u1ea3o m\u1eadt trong h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u1ed5 sung \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt v\u00e0 b\u1ed3i th\u01b0\u1eddng n\u1ebfu x\u1ea3y ra r\u00f2 r\u1ec9 th\u00f4ng tin.\"\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\": \"C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng mu\u1ed1n ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1eddi v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai l\u1ec7ch v\u1ec1 doanh thu, chi ph\u00ed, thu\u1ebf VAT v\u00e0 thu\u1ebf TNDN tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u1ea1i TP.HCM \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c, AI \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n v\u00e0 si\u1ebft ch\u1eb7t thanh tra theo ch\u1ec9 s\u1ed1 r\u1ee7i ro n\u0103m 2026, c\u00e2u h\u1ecfi \u201cc\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p SME [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8153","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\/8153","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=8153"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8153\/revisions"}],"predecessor-version":[{"id":8157,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8153\/revisions\/8157"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8154"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8153"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}