{"id":9510,"date":"2026-08-05T13:42:36","date_gmt":"2026-08-05T06:42:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9510"},"modified":"2026-08-05T13:42:36","modified_gmt":"2026-08-05T06:42:36","slug":"dich-vu-ke-toan-thue-tron-goi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i t\u1ea1i TP.HCM"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn khi h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1ed3ng lo\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c trong giai \u0111o\u1ea1n 2026 &#8211; 2027, t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ebfn y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 ph\u1ea1m vi d\u1ecbch v\u1ee5, l\u1ee3i \u00edch v\u00e0 ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p uy t\u00edn.\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-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_la_gi\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec?<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Vi_sao_doanh_nghiep_nen_can_nhac_dich_vu_ke_toan_thue_tron_goi_trong_giai_doan_2026\" >V\u00ec sao doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i trong giai \u0111o\u1ea1n 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Pham_vi_cong_viec_cua_dich_vu_ke_toan_thue_tron_goi_bao_gom_nhung_gi\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Phan_biet_dich_vu_ke_toan_thue_tron_goi_voi_cac_dich_vu_ke_toan_rieng_le\" >Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ri\u00eang l\u1ebb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Doanh_nghiep_nao_phu_hop_voi_dich_vu_ke_toan_thue_tron_goi\" >Doanh nghi\u1ec7p n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Phap_luat_ke_toan_%E2%80%93_thue_nam_2026_thay_doi_nhung_gi\" >Ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n &#8211; thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i nh\u1eefng 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Thay_doi_ve_che_do_ke_toan_doanh_nghiep\" >Thay \u0111\u1ed5i v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Thay_doi_ve_dang_ky_thue\" >Thay \u0111\u1ed5i v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Thay_doi_chinh_sach_thue_gia_tri_gia_tang_va_thue_thu_nhap_doanh_nghiep\" >Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Loi_ich_cua_dich_vu_ke_toan_thue_tron_goi_doi_voi_doanh_nghiep\" >L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Tiet_kiem_chi_phi_van_hanh_so_voi_bo_phan_ke_toan_noi_bo\" >Ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Giam_thieu_rui_ro_phap_ly_va_sai_sot_khi_quyet_toan_thue\" >Gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Dong_hanh_cung_doi_ngu_am_hieu_thuc_te_quan_tri_rui_ro_thue\" >\u0110\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u1ed9i ng\u0169 am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/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-ke-toan-thue-tron-goi\/#Chuan_bi_san_sang_cho_cac_yeu_cau_kiem_toan_trong_tuong_lai\" >Chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n trong t\u01b0\u01a1ng lai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Case_study_cho_thay_doanh_nghiep_giam_rui_ro_thue_nho_dich_vu_ke_toan_thue_tron_goi_tu_MAN\" >Case study cho th\u1ea5y doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thu\u1ebf nh\u1edd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i t\u1eeb MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_tron_goi_uy_tin\" >Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_voi_dich_vu_ke_toan_thue_tron_goi\" >MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/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\/dich-vu-ke-toan-thue-tron-goi\/#Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_thue_tron_goi\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_su_dung_dich_vu_ke_toan_thue_tron_goi_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Chi_phi_dich_vu_ke_toan_thue_tron_goi_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_co_bao_gom_xu_ly_hoa_don_dien_tu_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u00f3 bao g\u1ed3m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Trach_nhiem_phap_ly_neu_don_vi_dich_vu_lam_sai_sot_thue_thuoc_ve_ai\" >Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd n\u1ebfu \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 l\u00e0m sai s\u00f3t thu\u1ebf thu\u1ed9c v\u1ec1 ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-tron-goi\/#Dich_vu_ke_toan_thue_tron_goi_co_ho_tro_don_dep_so_sach_ke_toan_ton_dong_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u00f3 h\u1ed7 tr\u1ee3 d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ed3n \u0111\u1ecdng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i 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 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 h\u00ecnh th\u1ee9c doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c ph\u1ea7n l\u1edbn c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u01b0 v\u1ea5n ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, thay v\u00ec doanh nghi\u1ec7p t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf &#8211; t\u00e0i ch\u00ednh d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u00e1 tr\u1ecb, hi\u1ec7n v\u1eadt v\u00e0 th\u1eddi gian lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u1ec3 doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i, to\u00e0n b\u1ed9 chu\u1ed7i c\u00f4ng vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n m\u1ef1c, \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_can_nhac_dich_vu_ke_toan_thue_tron_goi_trong_giai_doan_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i trong giai \u0111o\u1ea1n 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n 2026 &#8211; 2027 \u0111\u01b0\u1ee3c gi\u1edbi chuy\u00ean m\u00f4n k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111\u00e1nh gi\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1ea3n l\u1ec1, khi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi \u0111\u1ed3ng th\u1eddi c\u00f3 hi\u1ec7u l\u1ef1c, l\u00e0m gia t\u0103ng \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c tu\u00e2n th\u1ee7 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 99\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\"> thay th\u1ebf to\u00e0n di\u1ec7n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, t\u00e1i c\u1ea5u tr\u00fac h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">, hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0420\u0435\u0437\u043e\u043b\u044e\u0446\u0438\u044f 198\/2025\/QH15<\/b><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 3 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 310\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng g\u1ed9p h\u00e0nh vi vi ph\u1ea1m \u0111\u1ec3 x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n, nh\u01b0ng \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t h\u01a1n v\u1ec1 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 42\/2025\/TT-NHNN<\/b><span style=\"font-weight: 400;\">, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2027, cho th\u1ea5y xu h\u01b0\u1edbng si\u1ebft ch\u1eb7t y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf kh\u1ed1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 \u0111ang lan r\u1ed9ng sang chu\u1ea9n m\u1ef1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p n\u00f3i chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i n\u00e0y, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb truy thu thu\u1ebf, b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo m\u1ee9c m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ecb truy thu thu\u1ebf m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb h\u00e0nh vi gian l\u1eadn, m\u00e0 \u0111\u1ebfn t\u1eeb vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi ho\u1eb7c \u00e1p d\u1ee5ng sai th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c, \u0111\u00e2y ch\u00ednh l\u00e0 kho\u1ea3ng tr\u1ed1ng m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 l\u1ea5p \u0111\u1ea7y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_dich_vu_ke_toan_thue_tron_goi_bao_gom_nhung_gi\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9512\" aria-describedby=\"caption-attachment-9512\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9512\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Pham-vi-cong-viec-cua-dich-vu-ke-toan-thue-tron-goi-bao-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9512\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ti\u00eau chu\u1ea9n d\u00e0nh cho doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ch to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh, theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC khi doanh nghi\u1ec7p c\u00f3 bi\u1ebfn \u0111\u1ed9ng ng\u00e0nh ngh\u1ec1, \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t, d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng, s\u1ed5 s\u00e1ch ch\u01b0a \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a qua nhi\u1ec1u k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0 v\u1ea5n t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\"> h\u1ee3p ph\u00e1p, bao g\u1ed3m vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, v\u00ed d\u1ee5 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 3 n\u0103m \u0111\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, linh ki\u1ec7n b\u00e1n d\u1eabn theo Th\u00f4ng t\u01b0 33\/2025\/TT-BKHCN.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_ke_toan_thue_tron_goi_voi_cac_dich_vu_ke_toan_rieng_le\"><\/span><b>Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ri\u00eang l\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01a1n l\u1ebb nh\u01b0 k\u00ea khai thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 \u0111\u01a1n l\u1ebb<\/b><span style=\"font-weight: 400;\">: Ch\u1ec9 x\u1eed l\u00fd m\u1ed9t \u0111\u1ea7u vi\u1ec7c c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5 ch\u1ec9 k\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 qu\u1ea3n l\u00fd c\u00e1c ph\u1ea7n c\u00f2n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span style=\"font-weight: 400;\">: Bao tr\u00f9m to\u00e0n b\u1ed9 chu tr\u00ecnh k\u1ebf to\u00e1n &#8211; thu\u1ebf trong n\u0103m t\u00e0i ch\u00ednh, t\u1eeb ghi s\u1ed5, k\u00ea khai, l\u1eadp b\u00e1o c\u00e1o \u0111\u1ebfn t\u01b0 v\u1ea5n r\u1ee7i ro thu\u1ebf, gi\u00fap doanh nghi\u1ec7p c\u00f3 m\u1ed9t \u0111\u1ea7u m\u1ed1i ch\u1ecbu tr\u00e1ch nhi\u1ec7m xuy\u00ean su\u1ed1t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_phu_hop_voi_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ngay t\u1eeb \u0111\u1ea7u nh\u01b0ng qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00f3 5 nh\u00f3m doanh nghi\u1ec7p th\u01b0\u1eddng ghi nh\u1eadn hi\u1ec7u qu\u1ea3 r\u00f5 r\u1ec7t nh\u1ea5t khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh, tr\u00e1nh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t b\u1ed9 ph\u1eadn 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 c\u00f3 quy m\u00f4 giao d\u1ecbch ch\u01b0a l\u1edbn nh\u01b0ng ph\u00e1t sinh nhi\u1ec1u nghi\u1ec7p v\u1ee5 thu\u1ebf ph\u1ee9c t\u1ea1p.<\/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 n\u1ed9i b\u1ed9 nh\u01b0ng thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch v\u1ec1 thu\u1ebf, c\u1ea7n \u0111\u01a1n v\u1ecb ngo\u00e0i h\u1ed7 tr\u1ee3 ph\u1ea7n quy\u1ebft to\u00e1n v\u00e0 r\u00e0 so\u00e1t r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh ngh\u1ec1, ho\u1eb7c chu\u1ea9n b\u1ecb cho c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phap_luat_ke_toan_%E2%80%93_thue_nam_2026_thay_doi_nhung_gi\"><\/span><b>Ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n &#8211; thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_che_do_ke_toan_doanh_nghiep\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. V\u0103n b\u1ea3n n\u00e0y t\u00e1i c\u1ea5u tr\u00fac h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, c\u1eadp nh\u1eadt nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n, c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u so s\u00e1nh khi chuy\u1ec3n \u0111\u1ed5i, tr\u00e1nh sai l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_dang_ky_thue\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 quy \u0111\u1ecbnh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 thanh to\u00e1n, g\u1eafn v\u1edbi tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/span><\/strong>. Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd n\u1ed9i dung n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_chinh_sach_thue_gia_tri_gia_tang_va_thue_thu_nhap_doanh_nghiep\"><\/span><b>Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (Lu\u1eadt s\u1ed1 48\/2024\/QH15) b\u1ed5 sung nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng \u2013 h\u00e0ng h\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t Lu\u1eadt Thu\u1ebf TNDN (113\/VBHN-VPQH 2026) ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba ngh\u0129a v\u1ee5 thu\u1ebf khi doanh nghi\u1ec7p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh. Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP b\u1ed5 sung ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 3 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u, m\u1ed9t ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 m\u00e0 doanh nghi\u1ec7p m\u1edbi c\u1ea7n n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\">: Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch c\u1eadp nh\u1eadt li\u00ean t\u1ee5c, vi\u1ec7c\u00a0 k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eddi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd h\u01a1n trong t\u01b0\u01a1ng lai g\u1ea7n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_dich_vu_ke_toan_thue_tron_goi_doi_voi_doanh_nghiep\"><\/span><b>L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9513\" aria-describedby=\"caption-attachment-9513\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9513\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep.jpg\" alt=\"L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-cua-dich-vu-ke-toan-thue-tron-goi-doi-voi-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9513\" class=\"wp-caption-text\">L\u1ee3i \u00edch c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_chi_phi_van_hanh_so_voi_bo_phan_ke_toan_noi_bo\"><\/span><b>Ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ed3ng th\u1eddi: l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt, chi ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, thi\u1ebft b\u1ecb l\u00e0m vi\u1ec7c. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo g\u00f3i c\u1ed1 \u0111\u1ecbnh ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch ph\u00e1t sinh, gi\u00fap doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh ng\u00e2n s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Startup, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n ti\u1ebft ki\u1ec7m chi ph\u00ed th\u00ec n\u00ean tham kh\u1ea3o g\u00f3i<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-thue-gia-re\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 r\u1ebb<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, MAN thi\u1ebft k\u1ebf g\u00f3i d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi m\u1ee5c \u0111\u00edch v\u1eeba h\u1ed7 tr\u1ee3, v\u1eeba \u0111\u1ed3ng h\u00e0nh c\u00f9ng Startup, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. Tuy v\u1eady, g\u00f3i d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u1eaft gi\u1ea3m ph\u1ea1m vi c\u00f4ng vi\u1ec7c hay ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n m\u1ee9c ph\u00ed h\u1ee3p l\u00fd ch\u1ec9 th\u1ef1c s\u1ef1 c\u00f3 gi\u00e1 tr\u1ecb khi v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ea7u vi\u1ec7c v\u00e0 n\u0103ng l\u1ef1c c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_phap_ly_va_sai_sot_khi_quyet_toan_thue\"><\/span><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn trong giai \u0111o\u1ea1n 2026-2027, thi\u1ebfu c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u th\u01b0\u1eddng xuy\u00ean, gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t d\u1eabn \u0111\u1ebfn truy thu ho\u1eb7c x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_hanh_cung_doi_ngu_am_hieu_thuc_te_quan_tri_rui_ro_thue\"><\/span><b>\u0110\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u1ed9i ng\u0169 am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ee3i \u00edch th\u01b0\u1eddng b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p nh\u01b0ng l\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t v\u1ec1 l\u00e2u d\u00e0i. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u00e0 c\u00f2n gi\u00fap nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m r\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra, d\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf x\u1eed l\u00fd h\u00e0ng tr\u0103m h\u1ed3 s\u01a1 thanh tra thu\u1ebf qua nhi\u1ec1u th\u1eddi k\u1ef3 ch\u00ednh s\u00e1ch kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_san_sang_cho_cac_yeu_cau_kiem_toan_trong_tuong_lai\"><\/span><b>Chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n trong t\u01b0\u01a1ng lai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc xu h\u01b0\u1edbng si\u1ebft ch\u1eb7t ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, doanh <\/span> <span style=\"font-weight: 400;\">nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i ngay t\u1eeb s\u1edbm s\u1ebd c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a li\u00ean t\u1ee5c, thay v\u00ec ph\u1ea3i g\u1ea5p r\u00fat d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n khi ph\u00e1t sinh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_cho_thay_doanh_nghiep_giam_rui_ro_thue_nho_dich_vu_ke_toan_thue_tron_goi_tu_MAN\"><\/span><b>Case study cho th\u1ea5y doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thu\u1ebf nh\u1edd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh m\u00e0 \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network t\u1eebng ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p: <\/b><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u2013 th\u01b0\u01a1ng m\u1ea1i quy m\u00f4 v\u1eeba, c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng ch\u1ec9 g\u1ed3m 1-2 nh\u00e2n s\u1ef1 ki\u00eam nhi\u1ec7m nhi\u1ec1u \u0111\u1ea7u vi\u1ec7c, \u0111\u00e3 g\u1eb7p ph\u1ea3i c\u00e1c v\u1ea5n \u0111\u1ec1 sau khi chuy\u1ec3n giao gi\u1eefa hai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p v\u1eabn h\u1ea1ch to\u00e1n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng kh\u1edbp v\u1edbi chu\u1ea9n m\u1ef1c tr\u00ecnh b\u00e0y m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai l\u1ec7ch th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch b\u00e1n h\u00e0ng, do quy tr\u00ecnh n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng h\u00e0nh vi b\u1ecb si\u1ebft ch\u1eb7t c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh vi ph\u1ea1m theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf s\u00f3t m\u1ed9t kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, do thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi c\u00f3 \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p MAN tri\u1ec3n khai h\u1ed7 tr\u1ee3 x\u1eed l\u00fd:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch c\u1ee7a 2 k\u1ef3 k\u1ebf to\u00e1n g\u1ea7n nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c \u0111i\u1ec3m sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ed9i b\u1ed9, chu\u1ea9n h\u00f3a l\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung, ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f2n thi\u1ebfu c\u0103n c\u1ee9, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n l\u1ea1i quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb cho c\u00e1c k\u1ef3 ti\u1ebfp theo.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng l\u1eb7p l\u1ea1i c\u00e1c sai s\u00f3t t\u01b0\u01a1ng t\u1ef1 trong c\u00e1c k\u1ef3 k\u00ea khai, quy\u1ebft to\u00e1n sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442:<\/b><\/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\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi ph\u00e1t sinh \u0111\u1ee3t thanh tra thu\u1ebf, tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a ho\u00e0n to\u00e0n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, s\u1eb5n s\u00e0ng cho c\u00e1c y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m to\u00e1n v\u1ec1 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p nh\u1edd \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n chi ph\u00ed tr\u01b0\u1edbc \u0111\u00f3 b\u1ecb b\u1ecf s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: <\/b><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn \u1ee7i ro thu\u1ebf m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i kh\u00f4ng \u0111\u1ebfn t\u1eeb nh\u1eefng sai ph\u1ea1m c\u1ed1 \u00fd, m\u00e0 t\u1eeb kho\u1ea3ng tr\u1ed1ng trong vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 v\u1eadn h\u00e0nh theo quy \u0111\u1ecbnh m\u1edbi, \u0111\u00e2y ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i mang l\u1ea1i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_tron_goi_uy_tin\"><\/span><b>Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9514\" aria-describedby=\"caption-attachment-9514\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9514\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-thue-tron-goi-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9514\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb n\u00e0o cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u0169ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng nh\u01b0 cam k\u1ebft. \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro khi h\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb thi\u1ebfu n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-ty-dich-vu-ke-toan-thue-uy-tin\/\"> c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf uy t\u00edn<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi c\u00e2n nh\u1eafc c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd thu\u1ebf h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 kinh nghi\u1ec7m th\u1ef1c t\u1ebf x\u1eed l\u00fd \u0111a d\u1ea1ng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf l\u00fd thuy\u1ebft v\u0103n b\u1ea3n m\u00e0 hi\u1ec3u r\u00f5 c\u00e1ch c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh trong th\u1ef1c ti\u1ec5n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p, c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy tr\u00ecnh l\u00e0m vi\u1ec7c minh b\u1ea1ch, b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh s\u1ed5 s\u00e1ch, ngh\u0129a v\u1ee5 thu\u1ebf theo t\u1eebng th\u00e1ng, t\u1eebng qu\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 n\u0103ng l\u1ef1c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi<\/b><span style=\"font-weight: 400;\">, ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p v\u1ec1 c\u00e1c thay \u0111\u1ed5i c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n ho\u1eb7c li\u00ean k\u1ebft v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">, \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khi ph\u00e1t sinh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p n\u00ean \u0111\u1eb7t ra b\u1ed9 c\u00e2u h\u1ecfi 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;\">\u0110\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n\/\u0111\u1ea1i l\u00fd thu\u1ebf c\u00f2n hi\u1ec7u l\u1ef1c hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i bao g\u1ed3m nh\u1eefng \u0111\u1ea7u m\u1ee5c c\u1ee5 th\u1ec3 n\u00e0o?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd n\u1ebfu ph\u00e1t sinh sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t b\u00e1o c\u00e1o, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi doanh nghi\u1ec7p l\u00e0 bao l\u00e2u m\u1ed9t l\u1ea7n?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 cam k\u1ebft c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi trong su\u1ed1t th\u1eddi gian h\u1ee3p \u0111\u1ed3ng hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u1ebfu h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_voi_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong giai \u0111o\u1ea1n 2026 &#8211; 2027, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u00e1ng tin c\u1eady gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i. MAN &#8211; Master Accountant Network, v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, cung c\u1ea5p danh m\u1ee5c d\u1ecbch v\u1ee5 bao tr\u00f9m to\u00e0n b\u1ed9 nhu c\u1ea7u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh &#8211; thu\u1ebf c\u1ee7a doanh nghi\u1ec7p:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n, ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0443\u0447\u0435\u0442<\/b><span style=\"font-weight: 400;\">: K\u00ea khai, quy\u1ebft to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433<\/b><span style=\"font-weight: 400;\">: H\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b<\/b><span style=\"font-weight: 400;\">: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t khi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: R\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a l\u1ea1i h\u1ed3 s\u01a1 k\u1ebf to\u00e1n t\u1ed3n \u0111\u1ecdng t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n chu\u1ea9n x\u00e1c, ch\u00fang ta c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh nghi\u00eam ng\u1eb7t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 b\u01b0\u1edbc c\u01a1 b\u1ea3n \u0111\u1ec3 tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec cho m\u1ed9t doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u:<\/b><span style=\"font-weight: 400;\"> Kh\u1ea3o s\u00e1t lo\u1ea1i h\u00ecnh kinh doanh \u0111\u1eb7c th\u00f9 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t d\u1eef li\u1ec7u c\u0169:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 t\u00ecm l\u1ed7i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> X\u00e1c l\u1eadp r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 m\u1ee9c ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5:<\/b><span style=\"font-weight: 400;\"> Ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1eedi b\u00e1o c\u00e1o kh\u00e1ch h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u00e0 t\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef v\u00e0 b\u00e0n giao:<\/b><span style=\"font-weight: 400;\"> In \u1ea5n s\u1ed5 s\u00e1ch cu\u1ed1i n\u0103m v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec \u1edf m\u1ed7i b\u01b0\u1edbc \u0111\u1ec1u c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa hai b\u00ean. S\u1ef1 minh b\u1ea1ch th\u00f4ng tin l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 s\u1ed5 s\u00e1ch ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf kinh doanh v\u00e0 v\u01b0\u1ee3t qua c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_tron_goi\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, MAN thi\u1ebft k\u1ebf bi\u1ec3u ph\u00ed linh ho\u1ea1t d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 giao d\u1ecbch n\u1ed9i \u0111\u1ecba ho\u1eb7c c\u00f3 ph\u00e1t sinh th\u1ee7 t\u1ee5c th\u00f4ng quan, t\u1edd khai h\u1ea3i quan nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh cho doanh nghi\u1ec7p:<\/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 k\u1ebf to\u00e1n thu\u1ebf nh\u00f3m ng\u00e0nh Th\u01b0\u01a1ng m\u1ea1i<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong qu\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 t\u1edd khai h\u1ea3i quan (VN\u0110\/Qu\u00fd)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng c\u00f3 t\u1edd khai h\u1ea3i quan (VN\u0110\/Qu\u00fd)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 10 \u043b\u0435\u0442<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.900.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 16 \u043b\u0435\u0442<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.200.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 31 \u0433\u043e\u0434\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.100.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 46 \u043b\u0435\u0442<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.400.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 61 \u0433\u043e\u0434\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.900.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 76 \u043b\u0435\u0442<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.600.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0438\u0436\u0435 91<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.400.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0438\u0436\u0435 121<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.600.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0438\u0436\u0435 151<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9.800.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u043b\u0430\u0434\u0448\u0435 181<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.700.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0430\u0447\u0438\u043d\u0430\u044f \u0441 181 \u0433\u043e\u0434\u0430<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t b\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u0412\u0430\u0436\u043d\u043e\u0435 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: <\/b><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0i vi\u1ebft. Chi ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed ph\u00e1t sinh ngo\u00e0i \u00fd mu\u1ed1n t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tra c\u1ee9u chi ti\u1ebft h\u01a1n theo t\u1eebng g\u00f3i d\u1ecbch v\u1ee5 v\u00e0 quy m\u00f4 doanh nghi\u1ec7p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-gia-dich-vu-ke-toan-thue\/\"> b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u043e\u0442 MAN \u2013 Master Accountant Network.<\/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 \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=\"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;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb cung c\u1ea5p c\u00f3 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u00e0 n\u0103ng l\u1ef1c c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c s\u1ebd quy\u1ebft \u0111\u1ecbnh ph\u1ea7n l\u1edbn hi\u1ec7u qu\u1ea3 c\u1ee7a gi\u1ea3i ph\u00e1p n\u00e0y. MAN &#8211; Master Accountant Network, v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, thu\u1ebf, s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong h\u00e0nh tr\u00ecnh \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u1ebf to\u00e1n &#8211; thu\u1ebf \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accuntant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_su_dung_dich_vu_ke_toan_thue_tron_goi_khong\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt K\u1ebf to\u00e1n. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 ngu\u1ed3n l\u1ef1c x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n b\u00e0i b\u1ea3n, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_thue_tron_goi_duoc_tinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy m\u00f4 giao d\u1ecbch ph\u00e1t sinh, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c trong g\u00f3i d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_co_bao_gom_xu_ly_hoa_don_dien_tu_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u00f3 bao g\u1ed3m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 hi\u1ec7n nay \u0111\u1ec1u bao g\u1ed3m h\u1ed7 tr\u1ee3 xu\u1ea5t, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_neu_don_vi_dich_vu_lam_sai_sot_thue_thuoc_ve_ai\"><\/span><b>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd n\u1ebfu \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 l\u00e0m sai s\u00f3t thu\u1ebf thu\u1ed9c v\u1ec1 ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ec1 nguy\u00ean t\u1eafc, doanh nghi\u1ec7p v\u1eabn l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a m\u00ecnh. V\u00ec v\u1eady, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u1ea7n quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m b\u1ed3i ho\u00e0n, h\u1ed7 tr\u1ee3 x\u1eed l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 khi ph\u00e1t sinh sai s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_co_ho_tro_don_dep_so_sach_ke_toan_ton_dong_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u00f3 h\u1ed7 tr\u1ee3 d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ed3n \u0111\u1ecdng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Nhi\u1ec1u \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 MAN &#8211; Master Accountant Network, cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t v\u00e0 d\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a l\u1ea1i s\u1ed1 li\u1ec7u chu\u1ea9n b\u1ecb cho ki\u1ec3m to\u00e1n.\u00a0\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn khi h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1ed3ng lo\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c trong giai \u0111o\u1ea1n 2026 &#8211; 2027, t\u1eeb Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9511,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9510","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\/9510","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=9510"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9510\/revisions"}],"predecessor-version":[{"id":9515,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9510\/revisions\/9515"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9511"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9510"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}