{"id":8341,"date":"2026-04-28T10:56:56","date_gmt":"2026-04-28T03:56:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8341"},"modified":"2026-04-28T10:56:56","modified_gmt":"2026-04-28T03:56:56","slug":"dich-vu-lam-lai-so-sach-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/","title":{"rendered":"D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: X\u1eed l\u00fd sai s\u00f3t, tr\u00e1nh truy thu thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea5p thi\u1ebft gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 c\u00e1c sai s\u00f3t v\u1ec1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1ed3n \u0111\u1ecdng t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc. Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan Thu\u1ebf t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 Big Data, ch\u1ec9 m\u1ed9t l\u1ec7ch nh\u1ecf trong s\u1ed5 s\u00e1ch c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 khi n\u00e0o c\u1ea7n l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, m\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng x\u1eed l\u00fd k\u1ecbp th\u1eddi, quy tr\u00ecnh th\u1ef1c hi\u1ec7n chuy\u00ean nghi\u1ec7p v\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 m\u1edbi nh\u1ea5t \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf.\u00a0<\/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\/dich-vu-lam-lai-so-sach-ke-toan\/#Dich_vu_lam_lai_so_sach_ke_toan_la_gi\" >D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Muc_tieu_cua_dich_vu_lam_lai_so_sach_ke_toan\" >M\u1ee5c ti\u00eau c\u1ee7a d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Ly_do_doanh_nghiep_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan\" >L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Nguy_co_truy_thu_va_phat_cham_nop_cuc_lon\" >Nguy c\u01a1 truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p c\u1ef1c l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Mat_kiem_soat_dong_tien_va_tai_san_doanh_nghiep\" >M\u1ea5t ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Rao_can_trong_viec_tiep_can_von_va_dau_thau\" >R\u00e0o c\u1ea3n trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n v\u00e0 \u0111\u1ea5u th\u1ea7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Doanh_nghiep_nao_can_nhac_chon_dich_vu_lam_lai_so_sach_ke_toan\" >Doanh nghi\u1ec7p n\u00e0o c\u00e2n nh\u1eafc ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Thoi_han_nop_Bao_cao_tai_chinh_va_quyen_loi_nop_bo_sung\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ec1n l\u1ee3i n\u1ed9p b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Chi_tiet_muc_phat_hanh_chinh_ve_so_sach_va_BCTC_theo_quy_dinh\" >Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 s\u1ed5 s\u00e1ch v\u00e0 BCTC theo quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Nhom_hanh_vi_vi_pham_ve_chung_tu_va_so_sach_ke_toan\" >Nh\u00f3m h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Nhom_hanh_vi_vi_pham_ve_nop_va_cong_khai_Bao_cao_tai_chinh\" >Nh\u00f3m h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/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\/dich-vu-lam-lai-so-sach-ke-toan\/#Quy_trinh_MAN_%E2%80%93_Master_Accountant_Network_cung_cap_dich_vu_lam_lai_so_sach_ke_toan\" >Quy tr\u00ecnh MAN &#8211; Master Accountant Network cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Buoc_1_Tong_ra_soat_va_bat_benh_so_sach\" >B\u01b0\u1edbc 1: T\u1ed5ng r\u00e0 so\u00e1t v\u00e0 b\u1eaft b\u1ec7nh s\u1ed5 s\u00e1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Buoc_2_Khoi_phuc_va_chuan_hoa_he_thong_chung_tu\" >B\u01b0\u1edbc 2: Kh\u00f4i ph\u1ee5c v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Buoc_3_Hach_toan_lai_va_can_doi_so_lieu_chuyen_sau\" >B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n l\u1ea1i v\u00e0 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u chuy\u00ean s\u00e2u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Buoc_4_In_an_va_dong_tap_ho_so_phap_ly\" >B\u01b0\u1edbc 4: In \u1ea5n v\u00e0 \u0111\u00f3ng t\u1eadp h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Buoc_5_Lap_Bao_cao_tai_chinh_moi_va_giai_trinh_quyet_toan\" >B\u01b0\u1edbc 5: L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi v\u00e0 gi\u1ea3i tr\u00ecnh quy\u1ebft to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Bang_gia_dich_vu_lam_lai_so_sach_ke_toan_moi_nhat\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Nhom_nganh_Thuong_mai_va_Dich_vu\" >Nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/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\/dich-vu-lam-lai-so-sach-ke-toan\/#Nhom_nganh_San_xuat_Gia_cong_va_Nha_hang\" >Nh\u00f3m ng\u00e0nh S\u1ea3n xu\u1ea5t, Gia c\u00f4ng v\u00e0 Nh\u00e0 h\u00e0ng<\/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\/dich-vu-lam-lai-so-sach-ke-toan\/#Nhom_nganh_Xay_dung_Lap_dat_va_Cong_trinh\" >Nh\u00f3m ng\u00e0nh X\u00e2y d\u1ef1ng, L\u1eafp \u0111\u1eb7t v\u00e0 C\u00f4ng tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Ho_so_can_chuan_bi_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Quyen_loi_khi_tin_nhiem_dich_vu_lam_lai_so_sach_ke_toan_cua_MAN\" >Quy\u1ec1n l\u1ee3i khi t\u00edn nhi\u1ec7m d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Cau_hoi_thuong_gap_ve_dich_vu_lam_lai_so_sach_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Khi_nao_doanh_nghiep_can_su_dung_dich_vu_lam_lai_so_sach_ke_toan\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Lam_lai_so_sach_ke_toan_co_bi_co_quan_thue_phat_khong\" >L\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf 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-29\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Dich_vu_lam_lai_so_sach_ke_toan_bao_gom_nhung_gi\" >D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Thoi_gian_hoan_thanh_viec_lam_lai_so_sach_ke_toan\" >Th\u1eddi gian ho\u00e0n th\u00e0nh vi\u1ec7c l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-lam-lai-so-sach-ke-toan\/#Doanh_nghiep_co_can_cung_cap_day_du_chung_tu_goc_khong\" >Doanh nghi\u1ec7p c\u00f3 c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_lam_lai_so_sach_ke_toan_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 d\u1ecbch v\u1ee5 chuy\u00ean r\u00e0 so\u00e1t, ki\u1ec3m tra, ch\u1ec9nh s\u1eeda v\u00e0 h\u1ea1ch to\u00e1n l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) v\u00e0 c\u00e1c t\u1edd khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p khi ph\u00e1t sinh sai s\u00f3t, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh \u201cl\u00e0m s\u1ea1ch\u201d d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u1ec1 \u0111\u00fang chu\u1ea9n ph\u00e1p l\u00fd, \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p g\u1eb7p c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u00e1t hi\u1ec7n sai l\u1ec7ch doanh thu, chi ph\u00ed<\/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\u00f4ng kh\u1edbp v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c2m kho, l\u1ec7ch qu\u1ef9 ti\u1ec1n m\u1eb7t, c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u0169 ngh\u1ec9 vi\u1ec7c kh\u00f4ng b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c nh\u01b0 h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu thu chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n vay v\u1ed1n ng\u00e2n h\u00e0ng, \u0111\u1ea5u th\u1ea7u ho\u1eb7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>M\u1ee5c ti\u00eau c\u1ee7a d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 s\u1eeda l\u1ed7i, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u s\u1ea1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb l\u00e2u d\u00e0i<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u201cch\u1eefa ch\u00e1y\u201d t\u1ea1m th\u1eddi, m\u00e0 l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng h\u01a1n trong n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ly_do_doanh_nghiep_nen_su_dung_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8346\" aria-describedby=\"caption-attachment-8346\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8346\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dung-dich-vu-lam-lai-so-sach-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8346\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ec3 s\u1ed5 s\u00e1ch l\u1ed9n x\u1ed9n, sai l\u1ec7ch k\u00e9o d\u00e0i kh\u00f4ng ch\u1ec9 g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 m\u00e0 c\u00f2n gi\u1ed1ng nh\u01b0 m\u1ed9t &#8220;qu\u1ea3 bom h\u1eb9n gi\u1edd&#8221; v\u1ec1 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_truy_thu_va_phat_cham_nop_cuc_lon\"><\/span><b>Nguy c\u01a1 truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p c\u1ef1c l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m, n\u1ebfu ph\u00e1t hi\u1ec7n s\u1ed5 s\u00e1ch kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c h\u1ea1ch to\u00e1n sai quy \u0111\u1ecbnh nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p s\u1ebd b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf to\u00e0n b\u1ed9 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 20%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u1edbi m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_kiem_soat_dong_tien_va_tai_san_doanh_nghiep\"><\/span><b>M\u1ea5t ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed5 s\u00e1ch kh\u00f4ng minh b\u1ea1ch khi\u1ebfn ch\u1ee7 doanh nghi\u1ec7p s\u1ed1ng trong &#8220;m\u00e0n s\u01b0\u01a1ng m\u00f9&#8221; v\u1ec1 t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 bi\u1ebft ch\u00ednh x\u00e1c h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf l\u00e0 bao nhi\u00eau (d\u1eabn \u0111\u1ebfn l\u1ed7i \u00e2m kho tr\u00ean s\u1ed5 s\u00e1ch nh\u01b0ng th\u1eeba h\u00e0ng t\u1ea1i kho), n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng \u0111\u00e3 qu\u00e1 h\u1ea1n bao l\u00e2u, hay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p \u0111ang b\u1ecb ch\u1ed3ng ch\u00e9o. D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4i ph\u1ee5c l\u1ea1i b\u1ee9c tranh t\u00e0i ch\u00ednh ch\u00e2n th\u1ef1c v\u00e0 s\u1eafc n\u00e9t nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rao_can_trong_viec_tiep_can_von_va_dau_thau\"><\/span><b>R\u00e0o c\u1ea3n trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n v\u00e0 \u0111\u1ea5u th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1ee9ng d\u1ee5ng ch\u1ea5m \u0111i\u1ec3m t\u00edn d\u1ee5ng t\u1ef1 \u0111\u1ed9ng d\u1ef1a tr\u00ean t\u00ednh minh b\u1ea1ch c\u1ee7a BCTC. M\u1ed9t doanh nghi\u1ec7p c\u00f3 s\u1ed5 s\u00e1ch n\u00e1t, s\u1ed1 li\u1ec7u nh\u1ea3y m\u00faa gi\u1eefa c\u00e1c n\u0103m s\u1ebd ngay l\u1eadp t\u1ee9c b\u1ecb lo\u1ea1i kh\u1ecfi danh s\u00e1ch vay v\u1ed1n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd \u0111\u1ec3 tham gia c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea5u th\u1ea7u l\u1edbn c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_can_nhac_chon_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o c\u00e2n nh\u1eafc ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8345\" aria-describedby=\"caption-attachment-8345\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8345\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o c\u00e2n nh\u1eafc ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-nao-can-nhac-chon-dich-vu-lam-lai-so-sach-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8345\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o c\u00e2n nh\u1eafc ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i doanh nghi\u1ec7p ch\u1ec9 t\u1ed3n t\u1ea1i m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t, \u0111\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 ghi nh\u1eadn to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. T\u1eeb h\u1ec7 th\u1ed1ng n\u00e0y, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n. T\u00f9y theo t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch s\u1ebd c\u00f3 nh\u1eefng y\u00eau c\u1ea7u v\u00e0 c\u1ea5u tr\u00fac kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vai tr\u00f2 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu s\u1ed1 li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c, ch\u1ee9ng t\u1eeb thi\u1ebfu logic ho\u1eb7c h\u1ea1ch to\u00e1n sai quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c g\u1ee1 r\u1ed1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a v\u00e0 an to\u00e0n ph\u00e1p l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a t\u1eebng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 s\u1ed5 s\u00e1ch nh\u01b0ng s\u1ed1 li\u1ec7u thi\u1ebfu ch\u00ednh x\u00e1c, sai l\u1ec7ch ho\u1eb7c ch\u01b0a \u0111\u1ed3ng nh\u1ea5t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c thanh tra thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 k\u1ebf to\u00e1n nh\u01b0ng nh\u00e2n s\u1ef1 ch\u01b0a \u0111\u1ee7 kinh nghi\u1ec7m x\u1eed l\u00fd s\u1ed5 s\u00e1ch th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 s\u1ed5 s\u00e1ch nh\u01b0ng ban l\u00e3nh \u0111\u1ea1o ch\u01b0a th\u1ef1c s\u1ef1 y\u00ean t\u00e2m v\u1ec1 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_va_quyen_loi_nop_bo_sung\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ec1n l\u1ee3i n\u1ed9p b\u1ed5 sung<\/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 ghi nh\u1edb c\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng sau \u0111\u1ec3 tr\u00e1nh c\u00e1c \u00e1n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p BCTC v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1ee9c ng\u00e0y 31\/03\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 h\u1ed9i s\u1eeda sai qua n\u1ed9p b\u1ed5 sung: Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o l\u1ea7n \u0111\u1ea7u. D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1ebd t\u1eadn d\u1ee5ng t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n then ch\u1ed1t: Vi\u1ec7c n\u1ed9p b\u1ed5 sung ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n\/gi\u1ea3m ph\u1ea1t tr\u1ed1n thu\u1ebf khi doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 g\u1ee1 r\u1ed1i s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n ho\u1eb7c sau th\u1eddi h\u1ea1n n\u1ed9p ch\u00ednh th\u1ee9c c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t l\u00e0 h\u00e0nh \u0111\u1ed9ng b\u1ea3o v\u1ec7 doanh nghi\u1ec7p t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_muc_phat_hanh_chinh_ve_so_sach_va_BCTC_theo_quy_dinh\"><\/span><b>Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 s\u1ed5 s\u00e1ch v\u00e0 BCTC theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 41\/2018\/ND-CP<\/a><\/span><\/strong> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho n\u0103m 2026, c\u00e1c m\u1ee9c ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng t\u00ednh r\u0103n \u0111e:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_hanh_vi_vi_pham_ve_chung_tu_va_so_sach_ke_toan\"><\/span><b>Nh\u00f3m h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 5.000.000 &#8211; 10.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi nh\u00f3m h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo m\u1eabu quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi s\u1ed5 k\u1ebf to\u00e1n k\u1ecbp th\u1eddi, li\u00ean t\u1ee5c t\u1eeb khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 10.000.000 &#8211; 20.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eb1m m\u1ee5c \u0111\u00edch gian l\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 20.000.000 &#8211; 30.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u1edf l\u00ean nh\u1eb1m b\u1ecf ngo\u00e0i s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3 m\u1ea1o, khai kh\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c th\u1ecfa hi\u1ec7p v\u1edbi b\u00ean th\u1ee9 ba \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_hanh_vi_vi_pham_ve_nop_va_cong_khai_Bao_cao_tai_chinh\"><\/span><b>Nh\u00f3m h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ebfn 10.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 31 \u0111\u1ebfn 90 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ebfn 20.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p: Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ebfn 50.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng khai BCTC thi\u1ebfu n\u1ed9i dung ho\u1eb7c sai l\u1ec7ch: Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ebfn 30.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_MAN_%E2%80%93_Master_Accountant_Network_cung_cap_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>Quy tr\u00ecnh MAN &#8211; Master Accountant Network cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN th\u1ef1c hi\u1ec7n quy tr\u00ecnh nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u, \u0111\u1ea3m b\u1ea3o t\u1eebng con s\u1ed1 \u0111\u1ec1u c\u00f3 ngu\u1ed3n g\u1ed1c minh b\u1ea1ch v\u00e0 gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tong_ra_soat_va_bat_benh_so_sach\"><\/span><b>B\u01b0\u1edbc 1: T\u1ed5ng r\u00e0 so\u00e1t v\u00e0 b\u1eaft b\u1ec7nh s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN s\u1ebd ki\u1ec3m tra to\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 \u0111\u1ed1i so\u00e1t v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Ch\u00fang t\u00f4i ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m tr\u1ecdng y\u1ebfu r\u1ee7i ro cao nh\u01b0: sai l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, \u00e2m qu\u1ef9 ti\u1ec1n m\u1eb7t \u1ea3o, kho h\u00e0ng kh\u00f4ng kh\u1edbp th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khoi_phuc_va_chuan_hoa_he_thong_chung_tu\"><\/span><b>B\u01b0\u1edbc 2: Kh\u00f4i ph\u1ee5c v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p thu th\u1eadp, s\u1eafp x\u1ebfp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c. Th\u1ef1c hi\u1ec7n l\u1eadp b\u1ed5 sung c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 c\u00f2n thi\u1ebfu nh\u01b0: b\u1ea3ng \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0, quy\u1ebft \u0111\u1ecbnh l\u01b0\u01a1ng, quy ch\u1ebf t\u00e0i ch\u00ednh, bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng tr\u00ecnh&#8230; \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed cho d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hach_toan_lai_va_can_doi_so_lieu_chuyen_sau\"><\/span><b>B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n l\u1ea1i v\u00e0 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n nh\u1eadp li\u1ec7u v\u00e0 h\u1ea1ch to\u00e1n l\u1ea1i to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng. \u1ede b\u01b0\u1edbc n\u00e0y, ch\u00fang t\u00f4i t\u1eadp trung x\u1eed l\u00fd c\u00e1c l\u1ed7i kh\u00f3 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo \u0111\u00fang \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n \u0111\u1ed1i doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd, tr\u00e1nh g\u00e2y nghi ng\u1edd cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_In_an_va_dong_tap_ho_so_phap_ly\"><\/span><b>B\u01b0\u1edbc 4: In \u1ea5n v\u00e0 \u0111\u00f3ng t\u1eadp h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kh\u00e2u ho\u00e0n thi\u1ec7n h\u00ecnh th\u1ee9c cho d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh in \u1ea5n to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo \u0111\u00fang quy chu\u1ea9n: S\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft, nh\u1eadt k\u00fd chung, phi\u1ebfu thu &#8211; chi, phi\u1ebfu nh\u1eadp &#8211; xu\u1ea5t kho, b\u1ea3ng l\u01b0\u01a1ng&#8230; T\u1ea5t c\u1ea3 \u0111\u01b0\u1ee3c \u0111\u00f3ng t\u1eadp, s\u1eafp x\u1ebfp khoa h\u1ecdc \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ec9 vi\u1ec7c k\u00fd t\u00ean v\u00e0 l\u01b0u tr\u1eef.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_Bao_cao_tai_chinh_moi_va_giai_trinh_quyet_toan\"><\/span><b>B\u01b0\u1edbc 5: L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi v\u00e0 gi\u1ea3i tr\u00ecnh quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN l\u1eadp l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN m\u1edbi nh\u1ea5t. \u0110\u1ed3ng th\u1eddi, chuy\u00ean gia K\u1ebf to\u00e1n thu\u1ebf s\u1ebd h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u00e1ch gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung thay \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lam_lai_so_sach_ke_toan_moi_nhat\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nh\u00f3m ng\u00e0nh v\u00e0 quy m\u00f4 \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch. Ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n v\u1ecb\/n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_Thuong_mai_va_Dich_vu\"><\/span><b>Nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh h\u00e0ng th\u00e1ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. Doanh nghi\u1ec7p c\u00f3 doanh thu c\u00e0ng l\u1edbn, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb c\u00e0ng nhi\u1ec1u ho\u1eb7c t\u1ed3n t\u1ea1i nhi\u1ec1u sai s\u00f3t c\u1ea7n x\u1eed l\u00fd th\u00ec m\u1ee9c ph\u00ed s\u1ebd c\u00e0ng cao. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng b\u00e1o gi\u00e1 tham kh\u1ea3o m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung ng\u00e2n s\u00e1ch c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi tri\u1ec3n khai d\u1ecbch v\u1ee5.\u00a0<\/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 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 (Doanh thu\/n\u0103m)<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 h\u00f3a \u0111\u01a1n trung b\u00ecnh\/th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 (VN\u0110\/n\u0103m)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 1 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&lt; 10 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000 &#8211; 6.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 t\u1ef7 &#8211; 10 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 50 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.000.000 &#8211; 12.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 t\u1ef7 &#8211; 50 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 &#8211; 150 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 50 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 150 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u043b\u044f \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_San_xuat_Gia_cong_va_Nha_hang\"><\/span><b>Nh\u00f3m ng\u00e0nh S\u1ea3n xu\u1ea5t, Gia c\u00f4ng v\u00e0 Nh\u00e0 h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c tr\u01b0ng: Ph\u1ea3i t\u00ednh gi\u00e1 th\u00e0nh chi ti\u1ebft, qu\u1ea3n l\u00fd kho nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 th\u00e0nh ph\u1ea9m ph\u1ee9c t\u1ea1p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n cho nh\u00f3m ng\u00e0nh S\u1ea3n xu\u1ea5t, Gia c\u00f4ng v\u00e0 Nh\u00e0 h\u00e0ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ng\u00e0nh S\u1ea3n xu\u1ea5t, Gia c\u00f4ng v\u00e0 Nh\u00e0 h\u00e0ng.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Quy m\u00f4 (Doanh thu\/n\u0103m)<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u0110\u1ed9 ph\u1ee9c t\u1ea1p ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 (VN\u0110\/n\u0103m)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 5 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0421\u0435\u0440\u0435\u0434\u0438\u043d\u0430<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">12.000.000 &#8211; 18.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5 t\u1ef7 &#8211; 25 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Cao (nhi\u1ec1u m\u00e3 h\u00e0ng)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 35.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 25 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u041e\u0447\u0435\u043d\u044c \u0432\u044b\u0441\u043e\u043a\u0438\u0439<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 40.000.000\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_Xay_dung_Lap_dat_va_Cong_trinh\"><\/span><b>Nh\u00f3m ng\u00e0nh X\u00e2y d\u1ef1ng, L\u1eafp \u0111\u1eb7t v\u00e0 C\u00f4ng tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c tr\u01b0ng: S\u1ed5 s\u00e1ch ph\u1ea3i theo d\u00f5i chi ti\u1ebft chi ph\u00ed cho t\u1eebng c\u00f4ng tr\u00ecnh, th\u1eddi gian thi c\u00f4ng k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m. C\u1ee5 th\u1ec3, b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 cho nh\u00f3m ng\u00e0nh X\u00e2y d\u1ef1ng, L\u1eafp \u0111\u1eb7t v\u00e0 C\u00f4ng tr\u00ecnh nh\u01b0 sau:<\/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 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u00f3m ng\u00e0nh X\u00e2y d\u1ef1ng, L\u1eafp \u0111\u1eb7t v\u00e0 C\u00f4ng tr\u00ecnh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Quy m\u00f4 d\u1ef1 \u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u00ed d\u1ecbch v\u1ee5 (VN\u0110\/n\u0103m)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 10 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00cdt c\u00f4ng tr\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 t\u1ef7 &#8211; 100 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u t\u1ed5 \u0111\u1ed9i, th\u1ea7u ph\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n quy m\u00f4 l\u1edbn, tr\u1ecdng \u0111i\u1ec3m \u0111\u00f2i h\u1ecfi nghi\u1ec7p v\u1ee5 cao, h\u1ea1ch to\u00e1n chi ti\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf b\u00e1o gi\u00e1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: <\/b><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh tham kh\u1ea3o, m\u1ee9c ph\u00ed s\u1ebd c\u00f3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1ed9 ph\u1ee9c t\u1ea1p trong nghi\u1ec7p v\u1ee5. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 b\u00e1o gi\u00e1 chi ti\u1ebft!<\/span><\/p><\/blockquote>\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 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f. <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_khi_su_dung_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8344\" aria-describedby=\"caption-attachment-8344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8344\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-khi-su-dung-dich-vu-lam-lai-so-sach-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8344\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p cho MAN &#8211; Master Accountant Network khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra ph\u00e1t sinh trong n\u0103m c\u1ea7n th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a n\u0103m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u01b0\u01a1ng, th\u00f4ng tin CCCD c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu c\u00f4ng ty c\u00f3 chi tr\u1ea3 l\u01b0\u01a1ng cho lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u0103ng nh\u1eadp v\u00e0o trang khai thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty s\u1ea3n xu\u1ea5t: cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh m\u1ee9c s\u1ea3n ph\u1ea9m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty x\u00e2y d\u1ef1ng: cung c\u1ea5p b\u1ea3ng d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng ho\u1eb7c th\u00f4ng tin v\u1eadt t\u01b0 xu\u1ea5t cho c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch n\u0103m tr\u01b0\u1edbc c\u1ee7a n\u0103m c\u1ea7n l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_loi_khi_tin_nhiem_dich_vu_lam_lai_so_sach_ke_toan_cua_MAN\"><\/span><b>Quy\u1ec1n l\u1ee3i khi t\u00edn nhi\u1ec7m d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8343\" aria-describedby=\"caption-attachment-8343\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8343\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN.jpg\" alt=\"Quy\u1ec1n l\u1ee3i khi t\u00edn nhi\u1ec7m d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-loi-khi-tin-nhiem-dich-vu-lam-lai-so-sach-ke-toan-cua-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8343\" class=\"wp-caption-text\">Quy\u1ec1n l\u1ee3i khi t\u00edn nhi\u1ec7m d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a MAN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n uy t\u00edn kh\u00f4ng ch\u1ec9 l\u00e0 thu\u00ea ng\u01b0\u1eddi l\u00e0m s\u1ed5, m\u00e0 l\u00e0 mua s\u1ef1 an t\u00e2m cho t\u01b0\u01a1ng lai doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft b\u1ea3o m\u1eadt 100%: M\u1ecdi d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c cam k\u1ebft b\u1ea3o m\u1eadt b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd c\u00f3 gi\u00e1 tr\u1ecb b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: B\u1eb1ng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u, ch\u00fang t\u00f4i s\u1ebd gi\u00fap b\u1ea1n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb b\u1ecf s\u00f3t, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf TNDN m\u1ed9t c\u00e1ch h\u1ee3p l\u1ec7, \u0111\u00fang ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 giao nh\u1eadn t\u1eadn n\u01a1i trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n ph\u00ed t\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u1ea7n);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n do MAN th\u1ef1c hi\u1ec7n theo s\u1ed1 li\u1ec7u kh\u00e1ch h\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Big Data v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng, m\u1ed9t b\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n sai l\u1ec7ch kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 n\u1ed9i b\u1ed9 m\u00e0 c\u00f2n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 c\u00e1c sai s\u00f3t t\u1ed3n \u0111\u1ecdng, chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u minh b\u1ea1ch, an to\u00e0n cho nh\u1eefng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n ti\u1ebfp theo. \u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c \u201cs\u1eeda s\u1ed5\u201d, m\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p t\u00ecnh tr\u1ea1ng l\u1ec7ch s\u1ed1 li\u1ec7u, \u00e2m kho, thi\u1ebfu ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a chu\u1ea9n. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t v\u00e0 n\u1ed9p b\u1ed5 sung c\u00e0ng s\u1edbm tr\u00e1nh truy thu thu\u1ebf v\u1ec1 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t 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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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=\"Cau_hoi_thuong_gap_ve_dich_vu_lam_lai_so_sach_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch 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=\"Khi_nao_doanh_nghiep_can_su_dung_dich_vu_lam_lai_so_sach_ke_toan\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch, s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 kh\u00f4ng kh\u1edbp, \u00e2m kho, l\u1ec7ch qu\u1ef9 ti\u1ec1n m\u1eb7t, thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c k\u1ebf to\u00e1n c\u0169 ngh\u1ec9 vi\u1ec7c kh\u00f4ng b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t ngay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra.                     <\/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=\"Lam_lai_so_sach_ke_toan_co_bi_co_quan_thue_phat_khong\"><\/span>L\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf 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\tVi\u1ec7c l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, k\u00ea khai b\u1ed5 sung \u0111\u00fang quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ec3 sai s\u00f3t b\u1ecb ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh thanh tra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                    <\/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_lam_lai_so_sach_ke_toan_bao_gom_nhung_gi\"><\/span>D\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng d\u1ecbch v\u1ee5 s\u1ebd bao g\u1ed3m ki\u1ec3m tra d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i, r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n l\u1ea1i nghi\u1ec7p v\u1ee5, \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ph\u00e1p l\u00fd, l\u1eadp l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC), quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung n\u1ebfu c\u1ea7n. Th\u00eam v\u00e0o \u0111\u00f3, MAN h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/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=\"Thoi_gian_hoan_thanh_viec_lam_lai_so_sach_ke_toan\"><\/span>Th\u1eddi gian ho\u00e0n th\u00e0nh vi\u1ec7c l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 n\u0103m c\u1ea7n r\u00e0 so\u00e1t v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1. V\u1edbi doanh nghi\u1ec7p nh\u1ecf, th\u1eddi gian th\u01b0\u1eddng t\u1eeb 5 - 7 ng\u00e0y l\u00e0m vi\u1ec7c. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng ho\u1eb7c c\u1ea7n x\u1eed l\u00fd nhi\u1ec1u n\u0103m d\u1eef li\u1ec7u, th\u1eddi gian c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1eeb 10 - 15 ng\u00e0y ho\u1eb7c c\u00f3 th\u1ec3 s\u1edbm 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=\"Doanh_nghiep_co_can_cung_cap_day_du_chung_tu_goc_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c 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\u00e0ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c th\u00ec qu\u00e1 tr\u00ecnh x\u1eed l\u00fd c\u00e0ng nhanh v\u00e0 ch\u00ednh x\u00e1c. Tuy nhi\u00ean, n\u1ebfu th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 v\u1eabn c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ki\u1ec3m tra d\u1eef li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sao k\u00ea ng\u00e2n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ed3 s\u01a1 thay th\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf \u1edf m\u1ee9c t\u1ed1i \u0111a.                     <\/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\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch, s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 kh\u00f4ng kh\u1edbp, \u00e2m kho, l\u1ec7ch qu\u1ef9 ti\u1ec1n m\u1eb7t, thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c k\u1ebf to\u00e1n c\u0169 ngh\u1ec9 vi\u1ec7c kh\u00f4ng b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t ngay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra.\"\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\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf 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\": \"Vi\u1ec7c l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, k\u00ea khai b\u1ed5 sung \u0111\u00fang quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf. 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Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan Thu\u1ebf t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8341","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\/8341","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=8341"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8341\/revisions"}],"predecessor-version":[{"id":8347,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8341\/revisions\/8347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8342"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8341"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}