{"id":10647,"date":"2026-10-28T13:43:09","date_gmt":"2026-10-28T06:43:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10647"},"modified":"2026-10-28T13:43:09","modified_gmt":"2026-10-28T06:43:09","slug":"dich-vu-ke-toan-thue-tron-goi-gia-re","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 2026"},"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 gi\u00e1 r\u1ebb ch\u1ec9 th\u1ef1c s\u1ef1 ti\u1ebft ki\u1ec7m khi gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t. M\u1ed9t t\u1edd khai thu\u1ebf n\u1ed9p tr\u1ec5 31 ng\u00e0y c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhi\u1ec1u th\u00e1ng ph\u00ed d\u1ecbch v\u1ee5. T\u1eeb 01\/7\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0a c\u01a1 quan thu\u1ebf sang qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u v\u00e0 r\u1ee7i ro. Trong b\u00e0i n\u00e0y, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN &#8211; Master Accountant Network chia s\u1ebb c\u00e1ch ch\u1ecdn \u0111\u00fang d\u1ecbch v\u1ee5, b\u1ea3ng gi\u00e1 tham kh\u1ea3o 2026 v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf ch\u00fang t\u00f4i \u0111\u00e3 x\u1eed l\u00fd cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Vi_sao_nam_2026_doanh_nghiep_can_dich_vu_ke_toan_thue_tron_goi\" >V\u00ec sao n\u0103m 2026 doanh nghi\u1ec7p c\u1ea7n 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-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Bai_toan_chi_phi_Tuyen_ke_toan_noi_bo_hay_thue_dich_vu\" >B\u00e0i to\u00e1n chi ph\u00ed: Tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 hay thu\u00ea d\u1ecbch v\u1ee5?<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Dich_vu_ke_toan_thue_tron_goi_gia_re_la_gi\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 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-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#%E2%80%9CGia_re%E2%80%9D_khac_%E2%80%9Cre_tien%E2%80%9D_o_dau\" >&#8220;Gi\u00e1 r\u1ebb&#8221; kh\u00e1c &#8220;r\u1ebb ti\u1ec1n&#8221; \u1edf \u0111\u00e2u?<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Goi_dich_vu_ke_toan_thue_tron_goi_gia_re_tai_MAN_gom_nhung_viec_gi\" >G\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN g\u1ed3m nh\u1eefng vi\u1ec7c g\u00ec?<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Bang_gia_dich_vu_ke_toan_thue_tron_goi_gia_re_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 2026<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Vi_sao_cung_so_hoa_don_nhung_gia_khac_nhau\" >V\u00ec sao c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0ng gi\u00e1 kh\u00e1c nhau?<\/a><\/li><\/ul><\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Nhan_dinh_chuyen_gia_Rui_ro_khi_dung_dich_vu_ke_toan_thue_tron_goi_gia_re_va_cach_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Goi_chi_nop_to_khai_So_trong_chi_phi_bi_loai\" >G\u00f3i ch\u1ec9 n\u1ed9p t\u1edd khai: S\u1ed5 tr\u1ed1ng, chi ph\u00ed b\u1ecb lo\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Ho_so_ket_o_don_vi_dich_vu\" >H\u1ed3 s\u01a1 k\u1eb9t \u1edf \u0111\u01a1n v\u1ecb 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-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Dich_vu_lam_sai_ai_tra_tien\" >D\u1ecbch v\u1ee5 l\u00e0m sai, ai tr\u1ea3 ti\u1ec1n?<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Hoa_don_dau_vao_rui_ro_trong_thoi_ky_quan_ly_bang_du_lieu\" >H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o r\u1ee7i ro trong th\u1eddi k\u1ef3 qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Chi_phi_quang_cao_so_va_giao_dich_voi_nuoc_ngoai\" >Chi ph\u00ed qu\u1ea3ng c\u00e1o s\u1ed1 v\u00e0 giao d\u1ecbch v\u1edbi n\u01b0\u1edbc ngo\u00e0i<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Diem_giao_chinh_sach_cuoi_nam_2026\" >\u0110i\u1ec3m giao ch\u00ednh s\u00e1ch cu\u1ed1i n\u0103m 2026<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Cach_chon_dich_vu_ke_toan_thue_tron_goi_gia_re_uy_tin\" >C\u00e1ch ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb uy t\u00edn<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi_gia_re_tai_MAN\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_thue_tron_goi_gia_re\" >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 gi\u00e1 r\u1ebb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Doanh_nghiep_chua_phat_sinh_doanh_thu_co_can_dich_vu_ke_toan_thue_tron_goi_gia_re_khong\" >Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Thue_dich_vu_roi_thi_doanh_nghiep_co_can_ke_toan_truong_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 r\u1ed3i th\u00ec doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Dich_vu_ke_toan_thue_tron_goi_gia_re_co_bao_gom_quyet_toan_nam_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb c\u00f3 bao g\u1ed3m quy\u1ebft to\u00e1n n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Tu_2026_con_phai_thong_bao_voi_co_quan_thue_khi_dung_dai_ly_thue_khong\" >T\u1eeb 2026 c\u00f2n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf khi d\u00f9ng \u0111\u1ea1i l\u00fd thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi-gia-re\/#Chuyen_tu_don_vi_cu_sang_MAN_can_chuan_bi_gi\" >Chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u0169 sang MAN c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nam_2026_doanh_nghiep_can_dich_vu_ke_toan_thue_tron_goi\"><\/span><b>V\u00ec sao n\u0103m 2026 doanh nghi\u1ec7p c\u1ea7n 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;\">N\u0103m 2026 l\u00e0 n\u0103m ph\u00e1p lu\u1eadt thu\u1ebf thay \u0111\u1ed5i nhi\u1ec1u nh\u1ea5t trong m\u1ed9t th\u1eadp k\u1ef7. V\u1edbi doanh nghi\u1ec7p nh\u1ecf, chi ph\u00ed l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf ti\u1ec1n thu\u1ebf m\u00e0 \u1edf r\u1ee7i ro l\u00e0m sai. V\u00ec v\u1eady nhu c\u1ea7u t\u00ecm d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u0103ng m\u1ea1nh v\u00e0 \u0111\u00e2y c\u0169ng l\u00e0 l\u00fac ch\u1ecdn sai ph\u1ea3i tr\u1ea3 gi\u00e1 \u0111\u1eaft nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba thay \u0111\u1ed5i bu\u1ed9c doanh nghi\u1ec7p nh\u00ecn l\u1ea1i c\u00e1ch l\u00e0m k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, y\u00eau c\u1ea7u \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a nghi\u1ec7p v\u1ee5 (\u0110i\u1ec1u 33). Ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n, t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd b\u1ecb ph\u00e1t hi\u1ec7n nhanh h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khung ph\u1ea1t m\u1edbi: Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP (hi\u1ec7u l\u1ef1c 16\/01\/2026) n\u00e2ng m\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n l\u00ean t\u1edbi 80 tri\u1ec7u \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n khai, n\u1ed9p thu\u1ebf thay c\u00f3 vi ph\u1ea1m c\u0169ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 s\u1eafc thu\u1ebf m\u1edbi: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200 t\u1eeb 01\/01\/2026; Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025; l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1ea5m d\u1ee9t t\u1eeb 01\/01\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_toan_chi_phi_Tuyen_ke_toan_noi_bo_hay_thue_dich_vu\"><\/span><b>B\u00e0i to\u00e1n chi ph\u00ed: Tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 hay thu\u00ea d\u1ecbch v\u1ee5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecb H\u1ea1nh, gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i 6 nh\u00e2n s\u1ef1 t\u1ea1i TP.HCM, t\u1eebng tr\u1ea3 l\u01b0\u01a1ng k\u1ebf to\u00e1n 12 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u1ed9ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ph\u00eda doanh nghi\u1ec7p, ph\u1ea7n m\u1ec1m v\u00e0 ch\u1eef k\u00fd s\u1ed1, chi ph\u00ed th\u1ef1c t\u1ebf g\u1ea7n 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Khi k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c gi\u1eefa m\u00f9a quy\u1ebft to\u00e1n, c\u00f4ng ty n\u1ed9p tr\u1ec5 t\u1edd khai 35 ng\u00e0y v\u00e0 b\u1ecb ph\u1ea1t 6.5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 c\u00f9ng xem b\u1ea3ng so s\u00e1nh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7c7b\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u4f1a\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13 &#8211; 16 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100\u4e07\u81f3300\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m, ch\u1eef k\u00fd s\u1ed1, c\u1eadp nh\u1eadt lu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 chi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 bao g\u1ed3m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u1ee7i ro ngh\u1ec9 vi\u1ec7c, \u0111\u1ee9t h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u7684\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u00f4n s\u1eb5n s\u00e0ng c\u00f3 nh\u00e2n s\u1ef1 thay th\u1ebf ngay<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t chuy\u00ean m\u00f4n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng kh\u00f4ng c\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng so\u00e1t x\u00e9t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi chuy\u1ec3n sang MAN, c\u00f4ng ty ch\u1ecb H\u1ea1nh ti\u1ebft ki\u1ec7m kho\u1ea3ng 140 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m v\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea1t n\u00e0o trong 18 th\u00e1ng. Kho\u1ea3n ti\u1ebft ki\u1ec7m \u0111\u00f3 kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u1eaft b\u1edbt c\u00f4ng vi\u1ec7c, m\u00e0 t\u1eeb vi\u1ec7c tr\u1ea3 \u0111\u00fang ti\u1ec1n cho \u0111\u00fang kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_gia_re_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 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 gi\u00e1 r\u1ebb l\u00e0 vi\u1ec7c doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 th\u1ee7 t\u1ee5c thu\u1ebf, v\u1edbi m\u1ee9c ph\u00ed t\u1ed1i \u01b0u theo quy m\u00f4 giao d\u1ecbch th\u1ef1c t\u1ebf. Tr\u1ecdn g\u00f3i ngh\u0129a l\u00e0 t\u1eeb ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, t\u1edd khai \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ec1u do m\u1ed9t \u0111\u1ea7u m\u1ed1i ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%E2%80%9CGia_re%E2%80%9D_khac_%E2%80%9Cre_tien%E2%80%9D_o_dau\"><\/span><b>&#8220;Gi\u00e1 r\u1ebb&#8221; kh\u00e1c &#8220;r\u1ebb ti\u1ec1n&#8221; \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 r\u1ebb l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a quy tr\u00ecnh chu\u1ea9n h\u00f3a v\u00e0 c\u00f4ng ngh\u1ec7: m\u1ed9t k\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch \u0111\u01b0\u1ee3c nhi\u1ec1u kh\u00e1ch h\u00e0ng m\u00e0 kh\u00f4ng gi\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng. R\u1ebb ti\u1ec1n l\u00e0 c\u1eaft b\u1edbt ph\u1ea7n vi\u1ec7c. Ba d\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft d\u1ecbch v\u1ee5 &#8220;r\u1ebb ti\u1ec1n&#8221;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 n\u1ed9p t\u1edd khai, kh\u00f4ng ghi s\u1ed5, kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang ch\u1ebf \u0111\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n nh\u1edb: Theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 vi ph\u1ea1m th\u00ec b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u1eabn l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, khi ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb, n\u0103ng l\u1ef1c ph\u1ea3i \u0111\u1eb7t tr\u01b0\u1edbc gi\u00e1. N\u1ebfu mu\u1ed1n xem ph\u1ea1m vi m\u1ed9t g\u00f3i \u0111\u1ea7y \u0111\u1ee7, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi\/\"> \u5168\u5957\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5317\u7ea6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goi_dich_vu_ke_toan_thue_tron_goi_gia_re_tai_MAN_gom_nhung_viec_gi\"><\/span><b>G\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN g\u1ed3m nh\u1eefng vi\u1ec7c g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10650\" aria-describedby=\"caption-attachment-10650\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10650\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi.jpg\" alt=\"G\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN g\u1ed3m nh\u1eefng vi\u1ec7c g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Goi-dich-vu-ke-toan-thue-tron-goi-gia-re-tai-MAN-gom-nhung-viec-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10650\" class=\"wp-caption-text\">G\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN g\u1ed3m nh\u1eefng vi\u1ec7c g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi MAN, m\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb ph\u1ea3i \u0111\u1ee7 ba l\u1edbp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p \u0111\u00fang;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf \u0111\u00fang h\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u1ea1m vi chu\u1ea9n ch\u00fang t\u00f4i \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/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 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 r\u1ebb tr\u1ecdn g\u00f3i t\u1ea1i MAN.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u1ea7n su\u1ea5t<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u1edfi t\u1ea1o\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd; t\u01b0 v\u1ea5n ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 99\/2025\/TT-BTC) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1eb7t n\u1ec1n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bcf\u6708<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu sao k\u00ea ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n r\u1ee7i ro tr\u01b0\u1edbc khi k\u00ea khai<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00e1ng ho\u1eb7c Qu\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp, n\u1ed9p t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TNCN kh\u1ea5u tr\u1eeb; t\u00ednh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ec5 h\u1ea1n, kh\u00f4ng khai sai<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e74\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Li\u00ean t\u1ee5c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In, k\u00fd, b\u00e0n giao s\u1ed5 s\u00e1ch; \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh khi b\u1ecb ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo kho\u1ea3n 7 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15. Tuy nhi\u00ean, kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f2n n\u1ee3 c\u1ee7a n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i k\u00fd gia h\u1ea1n l\u1ea7n th\u1ee9 2 trong n\u0103m qua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i b\u1ed9 h\u1ed3 s\u01a1 qua hai l\u1edbp ki\u1ec3m tra: k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng so\u00e1t x\u00e9t tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng nh\u1eadn b\u1ea3ng t\u00f3m t\u1eaft s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc h\u1ea1n n\u1ed9p, \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng d\u00f2ng ti\u1ec1n thay v\u00ec b\u1ecb b\u00e1o g\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi v\u01b0\u1edbng m\u1eafc ngo\u00e0i ph\u1ea1m vi g\u00f3i nh\u01b0 ho\u00e0n thu\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft hay t\u00e1i c\u1ea5u tr\u00fac, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u00f9ng th\u00eam<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> theo t\u1eebng v\u1ee5 vi\u1ec7c, thay v\u00ec s\u1eed d\u1ee5ng g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_ke_toan_thue_tron_goi_gia_re_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb ph\u1ee5 thu\u1ed9c ba y\u1ebfu t\u1ed1: s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i. B\u1ea3ng gi\u00e1 tham kh\u1ea3o c\u1ee7a MAN n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bcf\u6708\u53d1\u7968\u6570\u91cf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u01b0\u01a1ng m\u1ea1i &#8211; D\u1ecbch v\u1ee5 (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ea3n xu\u1ea5t &#8211; X\u00e2y d\u1ef1ng &#8211; Xu\u1ea5t nh\u1eadp kh\u1ea9u (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u672a\u51fa\u73b0\u4efb\u4f55\u95ee\u9898\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 20 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">21-50\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">51 &#8211; 100 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 4.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d85\u8fc7100\u5f20\u53d1\u7968<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t, b\u00e1o gi\u00e1 chi ti\u1ebft!<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0<\/b><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u4ef7\u683c\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u542b\u7a0e\uff0c\u5b9e\u9645\u4ef7\u683c\u53ef\u80fd\u56e0\u884c\u4e1a\u3001\u4ea7\u54c1\u6570\u91cf\u53ca\u4ea4\u6613\u590d\u6742\u7a0b\u5ea6\u800c\u6709\u6240\u8c03\u6574\u3002\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d6\u514d\u8d39\u54a8\u8be2\u53ca\u6700\u51c6\u786e\u62a5\u4ef7\uff01\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cung_so_hoa_don_nhung_gia_khac_nhau\"><\/span><b>V\u00ec sao c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0ng gi\u00e1 kh\u00e1c nhau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i t\u00ednh gi\u00e1 th\u00e0nh, theo d\u00f5i \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u; doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u1ea3i t\u1eadp h\u1ee3p chi ph\u00ed theo t\u1eebng c\u00f4ng tr\u00ecnh. Kh\u1ed1i l\u01b0\u1ee3ng ph\u00e2n b\u1ed5 v\u00e0 \u0111\u1ed1i chi\u1ebfu g\u1ea5p 2 \u2013 3 l\u1ea7n so v\u1edbi th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay, n\u00ean m\u1ee9c ph\u00ed cao h\u01a1n l\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_khi_dung_dich_vu_ke_toan_thue_tron_goi_gia_re_va_cach_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10649\" aria-describedby=\"caption-attachment-10649\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10649\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly.jpg\" alt=\"R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb v\u00e0 c\u00e1ch x\u1eed l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-dung-dich-vu-ke-toan-thue-tron-goi-gia-re-va-cach-xu-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10649\" class=\"wp-caption-text\">R\u1ee7i ro khi d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn ki\u1ec3m to\u00e1n, ph\u1ea7n l\u1edbn r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p khi d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb kh\u00f4ng n\u1eb1m \u1edf m\u1ee9c ph\u00ed, m\u00e0 \u1edf c\u00e1c \u0111i\u1ec3m m\u00f9 trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy tr\u00ecnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 t\u00ecnh hu\u1ed1ng MAN g\u1eb7p nhi\u1ec1u nh\u1ea5t khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goi_chi_nop_to_khai_So_trong_chi_phi_bi_loai\"><\/span><b>G\u00f3i ch\u1ec9 n\u1ed9p t\u1edd khai: S\u1ed5 tr\u1ed1ng, chi ph\u00ed b\u1ecb lo\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> T\u1edd khai ch\u1ec9 l\u00e0 \u0111\u1ea7u ra. Khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c. Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh, chi ph\u00ed b\u1ecb lo\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ed9t x\u01b0\u1edfng n\u1ed9i th\u1ea5t d\u00f9ng g\u00f3i 600.000 \u0111\/th\u00e1ng su\u1ed1t 3 n\u0103m. Khi quy\u1ebft to\u00e1n, g\u1ea7n 900 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed nh\u00e2n c\u00f4ng thi\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 b\u1ea3ng ch\u1ea5m c\u00f4ng, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn. S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00eam cao g\u1ea5p nhi\u1ec1u l\u1ea7n t\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u1ebft ki\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Y\u00eau c\u1ea7u b\u00ean d\u1ecbch v\u1ee5 g\u1eedi s\u1ed5 chi ti\u1ebft v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh m\u1ed7i qu\u00fd, k\u00e8m danh s\u00e1ch ch\u1ee9ng t\u1eeb c\u00f2n thi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ket_o_don_vi_dich_vu\"><\/span><b>H\u1ed3 s\u01a1 k\u1eb9t \u1edf \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m. Tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef thu\u1ed9c doanh nghi\u1ec7p, kh\u00f4ng thu\u1ed9c b\u00ean d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ed9t kh\u00e1ch h\u00e0ng chuy\u1ec3n sang MAN khi \u0111\u01a1n v\u1ecb c\u0169 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ea5t d\u1eef li\u1ec7u 2 n\u0103m. \u0110\u1ed9i ng\u0169 MAN ph\u1ea3i d\u1ef1ng l\u1ea1i s\u1ed5, t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 sao k\u00ea ng\u00e2n h\u00e0ng trong 6 tu\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng ph\u1ea3i ghi r\u00f5 quy\u1ec1n s\u1edf h\u1eefu d\u1eef li\u1ec7u, th\u1eddi h\u1ea1n in, k\u00fd v\u00e0 b\u00e0n giao s\u1ed5 sau m\u1ed7i n\u0103m t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 b\u00e0n giao khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_lam_sai_ai_tra_tien\"><\/span><b>D\u1ecbch v\u1ee5 l\u00e0m sai, ai tr\u1ea3 ti\u1ec1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP: b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n vi ph\u1ea1m th\u00ec b\u1ecb x\u1eed ph\u1ea1t. Nh\u01b0ng s\u1ed1 thu\u1ebf khai thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u1eabn do doanh nghi\u1ec7p n\u1ed9p. M\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 l\u00e0 0.03%\/ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> Khai thi\u1ebfu 100 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT, ph\u00e1t hi\u1ec7n sau 180 ng\u00e0y. Ti\u1ec1n ch\u1eadm n\u1ed9p = 100.000.000 \u00d7 0,03% \u00d7 180 = 5.400.000 \u0111\u1ed3ng. N\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra; \u0111\u1ed3ng th\u1eddi \u0111\u01b0a \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng khi l\u1ed7i thu\u1ed9c b\u00ean d\u1ecbch v\u1ee5 v\u00e0o h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_rui_ro_trong_thoi_ky_quan_ly_bang_du_lieu\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o r\u1ee7i ro trong th\u1eddi k\u1ef3 qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 y\u00eau c\u1ea7u t\u00edch h\u1ee3p d\u1eef li\u1ec7u \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro; Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP cho ph\u00e9p c\u01a1 quan thu\u1ebf c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf. H\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh c\u00f3 th\u1ec3 khi\u1ebfn b\u00ean mua b\u1ecb lo\u1ea1i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty v\u1eadn t\u1ea3i t\u1eebng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 46 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00ec nh\u00e0 cung c\u1ea5p d\u1ea7u ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, do \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 c\u0169 kh\u00f4ng ki\u1ec3m tra tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> MAN tra c\u1ee9u tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean c\u1ed5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ki\u1ec3m tra t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc m\u1ed7i l\u00f4 thanh to\u00e1n l\u1edbn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_quang_cao_so_va_giao_dich_voi_nuoc_ngoai\"><\/span><b>Chi ph\u00ed qu\u1ea3ng c\u00e1o s\u1ed1 v\u00e0 giao d\u1ecbch v\u1edbi n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p nh\u1ecf ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook, Google ho\u1eb7c mua ph\u1ea7n m\u1ec1m n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan. G\u1ea7n \u0111\u00e2y, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/\"> Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1edbi nh\u00e0 qu\u1ea3ng c\u00e1o t\u1ea1i Vi\u1ec7t Nam khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang khi h\u1ea1ch to\u00e1n. V\u1edbi h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u; n\u1ebfu khai, n\u1ed9p thay sai, ch\u00ednh doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> L\u1eadp danh m\u1ee5c giao d\u1ecbch v\u1edbi n\u01b0\u1edbc ngo\u00e0i ngay t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 theo<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\"> \u5982\u4f55\u8ba1\u7b97\u5916\u56fd\u627f\u5305\u5546\u7684\u7a0e\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_giao_chinh_sach_cuoi_nam_2026\"><\/span><b>\u0110i\u1ec3m giao ch\u00ednh s\u00e1ch cu\u1ed1i n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT 8%: Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP ch\u1ec9 gi\u1ea3m 2% thu\u1ebf GTGT \u0111\u1ebfn h\u1ebft 31\/12\/2026. N\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n gia h\u1ea1n, h\u00f3a \u0111\u01a1n t\u1eeb 01\/01\/2027 tr\u1edf l\u1ea1i thu\u1ebf su\u1ea5t 10%; h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc, giao h\u00e0ng sau c\u1ea7n r\u00e0 so\u00e1t gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, nh\u01b0ng v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang ti\u00eau ch\u00ed v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t TNDN 15% \/ 17%: C\u0103n c\u1ee9 t\u1ed5ng doanh thu k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP). Doanh thu s\u00e1t ng\u01b0\u1ee1ng c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch t\u1eeb qu\u00fd IV.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133 hay Th\u00f4ng t\u01b0 99: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn; n\u00ean quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2027.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb \u0111\u00fang chu\u1ea9n s\u1ebd ch\u1ee7 \u0111\u1ed9ng nh\u1eafc doanh nghi\u1ec7p nh\u1eefng vi\u1ec7c n\u00e0y, thay v\u00ec ch\u1edd \u0111\u1ebfn m\u00f9a quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_chon_dich_vu_ke_toan_thue_tron_goi_gia_re_uy_tin\"><\/span><b>C\u00e1ch ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb, h\u00e3y ki\u1ec3m tra 5 ti\u00eau ch\u00ed sau. M\u1ed7i ti\u00eau ch\u00ed \u0111\u1ec1u c\u00f3 l\u00fd do ph\u00e1p l\u00fd ho\u1eb7c th\u1ef1c t\u1ebf ph\u00eda sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n: \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo Lu\u1eadt K\u1ebf to\u00e1n. Kh\u00f4ng c\u00f3 gi\u1ea5y n\u00e0y, h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n c\u00f3 r\u1ee7i ro ph\u00e1p l\u00fd ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o, t\u01b0 v\u1ea5n x\u1eed l\u00fd sai s\u00f3t c\u1ea7n \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ghi r\u00f5 ph\u1ea1m vi, b\u00e0n giao d\u1eef li\u1ec7u v\u00e0 b\u1ed3i th\u01b0\u1eddng: \u0110\u00e2y l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng khi c\u00f3 ph\u00e1t sinh sai s\u00f3t do b\u00ean d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 l\u1edbp so\u00e1t x\u00e9t \u0111\u1ed9c l\u1eadp: M\u1ed9t ng\u01b0\u1eddi l\u1eadp, m\u1ed9t ng\u01b0\u1eddi ki\u1ec3m tra gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi t\u1edd khai r\u1eddi kh\u1ecfi v\u0103n ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 d\u1ec5 hi\u1ec3u: Ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i bi\u1ebft s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ti\u00eau ch\u00ed chi ti\u1ebft h\u01a1n \u0111\u01b0\u1ee3c MAN t\u1ed5ng h\u1ee3p trong b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-ty-dich-vu-ke-toan-thue-uy-tin\/\"> \u4fe1\u8a89\u826f\u597d\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u516c\u53f8<\/a>.<\/span><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_thue_tron_goi_gia_re_tai_MAN\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN tri\u1ec3n khai d\u1ecbch v\u1ee5 bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn v\u00e0 kh\u1ea3o s\u00e1t: MAN r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, t\u1edd khai v\u00e0 s\u1ed5 s\u00e1ch g\u1ea7n nh\u1ea5t, mi\u1ec5n ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng: B\u00e1o gi\u00e1 theo s\u1ed1 h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf; h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 ph\u1ea1m vi, l\u1ecbch b\u00e0n giao, \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0n giao h\u1ed3 s\u01a1 \u0111\u1ea7u k\u1ef3: MAN l\u1eadp bi\u00ean b\u1ea3n ti\u1ebfp nh\u1eadn, \u0111\u00e1nh d\u1ea5u c\u00e1c sai s\u00f3t k\u1ef3 tr\u01b0\u1edbc c\u1ea7n x\u1eed l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3: H\u1ea1ch to\u00e1n, k\u00ea khai, g\u1eedi b\u1ea3ng t\u00f3m t\u1eaft thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc h\u1ea1n cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n v\u00e0 b\u00e0n giao n\u0103m: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf, in, k\u00fd v\u00e0 b\u00e0n giao s\u1ed5 s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, ph\u00e1p lu\u1eadt thu\u1ebf chuy\u1ec3n m\u1ea1nh sang qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, khung x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb 16\/01\/2026, v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb ch\u1ec9 th\u1ef1c s\u1ef1 r\u1ebb khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ee7 ph\u1ea1m vi: Ghi s\u1ed5, k\u00ea khai, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh. Kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c n\u1ed9p t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ee7 ph\u00e1p l\u00fd: \u0110\u01a1n v\u1ecb cung c\u1ea5p c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n b\u00e0n giao d\u1eef li\u1ec7u v\u00e0 b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ee7 ch\u1ee7 \u0111\u1ed9ng: Nh\u1eafc tr\u01b0\u1edbc c\u00e1c m\u1ed1c ch\u00ednh s\u00e1ch nh\u01b0 thu\u1ebf GTGT 8% h\u1ebft h\u1ea1n ng\u00e0y 31\/12\/2026, l\u1ef1a ch\u1ecdn gi\u1eefa Th\u00f4ng t\u01b0 133 v\u00e0 Th\u00f4ng t\u01b0 99, v\u00e0 ng\u01b0\u1ee1ng thu\u1ebf su\u1ea5t TNDN 15% hay 17%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai, hay m\u1ed9t l\u1ea7n b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n, c\u00f3 th\u1ec3 l\u1edbn h\u01a1n ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a c\u1ea3 n\u0103m. V\u00ec v\u1eady, ti\u1ebft ki\u1ec7m \u0111\u00fang c\u00e1ch l\u00e0 tr\u1ea3 \u0111\u00fang ti\u1ec1n cho \u0111\u00fang vi\u1ec7c, v\u00e0 \u0111\u1ec3 ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn c\u00f9ng. MAN s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i \u0111\u1ec3 b\u1ea1n t\u1ef1 so s\u00e1nh tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t 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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/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_gia_re\"><\/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 gi\u00e1 r\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chua_phat_sinh_doanh_thu_co_can_dich_vu_ke_toan_thue_tron_goi_gia_re_khong\"><\/span><b>Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n. Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_roi_thi_doanh_nghiep_co_can_ke_toan_truong_khong\"><\/span><b>Thu\u00ea d\u1ecbch v\u1ee5 r\u1ed3i th\u00ec doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 56 Lu\u1eadt K\u1ebf to\u00e1n cho ph\u00e9p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c tuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed9i b\u1ed9 n\u1ebfu \u0111\u00e3 thu\u00ea d\u1ecbch v\u1ee5 n\u00e0y theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_thue_tron_goi_gia_re_co_bao_gom_quyet_toan_nam_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb c\u00f3 bao g\u1ed3m quy\u1ebft to\u00e1n n\u0103m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi g\u00f3i 12 th\u00e1ng c\u1ee7a MAN, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 TNCN \u0111\u00e3 n\u1eb1m trong ph\u00ed. V\u1edbi g\u00f3i l\u1ebb, ph\u00ed quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c b\u00e1o ri\u00eang tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_2026_con_phai_thong_bao_voi_co_quan_thue_khi_dung_dai_ly_thue_khong\"><\/span><b>T\u1eeb 2026 c\u00f2n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf khi d\u00f9ng \u0111\u1ea1i l\u00fd thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC ng\u00e0y 30\/7\/2026 \u0111\u00e3 b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng, t\u1ea1m d\u1eebng, ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf, theo Th\u00f4ng t\u01b0 109\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_tu_don_vi_cu_sang_MAN_can_chuan_bi_gi\"><\/span><b>Chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u0169 sang MAN c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t, t\u1edd khai c\u00e1c k\u1ef3 \u0111\u00e3 n\u1ed9p, s\u1ed5 s\u00e1ch ho\u1eb7c file d\u1eef li\u1ec7u k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n truy c\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u1ed5ng thu\u1ebf. N\u1ebfu thi\u1ebfu, MAN h\u1ed7 tr\u1ee3 d\u1ef1ng l\u1ea1i t\u1eeb d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 sao k\u00ea ng\u00e2n h\u00e0ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i gi\u00e1 r\u1ebb ch\u1ec9 th\u1ef1c s\u1ef1 ti\u1ebft ki\u1ec7m khi gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t. M\u1ed9t t\u1edd khai thu\u1ebf n\u1ed9p tr\u1ec5 31 ng\u00e0y c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhi\u1ec1u th\u00e1ng ph\u00ed d\u1ecbch v\u1ee5. T\u1eeb 01\/7\/2026, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10647"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10647\/revisions"}],"predecessor-version":[{"id":10651,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10647\/revisions\/10651"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10648"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}