{"id":7044,"date":"2025-12-19T02:31:09","date_gmt":"2025-12-19T09:31:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7044"},"modified":"2025-12-19T02:31:09","modified_gmt":"2025-12-19T09:31:09","slug":"ke-toan-doanh-nghiep-tu-nhan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-doanh-nghiep-tu-nhan\/","title":{"rendered":"2025\u5e74\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\uff1a\u7a0e\u52a1\u548c\u7c3f\u8bb0"},"content":{"rendered":"<p>\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4e0d\u4ec5\u4ec5\u662f\u8bb0\u5f55\u65e5\u5e38\u6536\u652f\uff0c\u5b83\u4e5f\u662f\u4f01\u4e1a\u4e3b\u8fdb\u884c\u6cd5\u5f8b\u98ce\u9669\u7ba1\u7406\u7684\u91cd\u8981\u5de5\u5177\u3002\u9274\u4e8e\u8d8a\u5357\u7684\u7a0e\u6536\u548c\u4f1a\u8ba1\u6cd5\u89c4\u5c06\u57282025\u5e74\u4e4b\u524d\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u638c\u63e1\u8bb0\u8d26\u65b9\u6cd5\u548c\u7eb3\u7a0e\u4e49\u52a1\u662f\u4f01\u4e1a\u7a33\u5b9a\u8fd0\u8425\u7684\u5148\u51b3\u6761\u4ef6\u3002\u672c\u6587\u4e13\u4e3a\u79c1\u8425\u4f01\u4e1a\u4e3b\u3001\u4f01\u4e1a\u5185\u90e8\u4f1a\u8ba1\u4ee5\u53ca\u76f4\u63a5\u8d1f\u8d23\u8d22\u52a1\u7684\u4eba\u5458\u64b0\u5199\uff0c\u65e8\u5728\u63d0\u4f9b\u5c3d\u53ef\u80fd\u5168\u9762\u51c6\u786e\u7684\u7406\u89e3\u3002<\/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\">\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\" 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>2025\u5e74\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u7cfb\u7edf\u9009\u62e9\u6307\u5357<\/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\/zh\/ke-toan-doanh-nghiep-tu-nhan\/#He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\" >\u79c1\u8425\u4f01\u4e1a\u6240\u9700\u7684\u4f1a\u8ba1\u7cfb\u7edf\u5305\u62ec\uff1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-doanh-nghiep-tu-nhan\/#Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\" >2025\u5e74\u79c1\u8425\u4f01\u4e1a\u5fc5\u987b\u7f34\u7eb3\u7684\u7a0e\u79cd<\/a><\/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\/ke-toan-doanh-nghiep-tu-nhan\/#Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\" >\u79c1\u8425\u4f01\u4e1a\u7684\u4f1a\u8ba1\u7a0b\u5e8f<\/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\/ke-toan-doanh-nghiep-tu-nhan\/#To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\" >\u7ec4\u7ec7\u79c1\u8425\u4f01\u4e1a\u4e2d\u6709\u6548\u7684\u4f1a\u8ba1\u5de5\u4f5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-doanh-nghiep-tu-nhan\/#Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\" >2025\u5e74\u79c1\u8425\u4f01\u4e1a\u9762\u4e34\u7684\u5e38\u89c1\u7a0e\u52a1\u98ce\u9669<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-doanh-nghiep-tu-nhan\/#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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-doanh-nghiep-tu-nhan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_nhan_co_can_ke_toan_khong\"><\/span>\u79c1\u8425\u4f01\u4e1a\u9700\u8981\u4f1a\u8ba1\u5e08\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u7279\u522b\u662f2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u53ca\u51762024\u5e74\u4fee\u8ba2\u6848\uff08\u81ea2025\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff09\uff0c\u6240\u6709\u79c1\u8425\u4f01\u4e1a\u5728\u8bbe\u7acb\u5e76\u5f00\u59cb\u8fd0\u8425\u65f6\uff0c\u5747\u987b\u5f00\u5c55\u4f1a\u8ba1\u5de5\u4f5c\u3002\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u53d1\u6325\u7740\u6cd5\u5f8b\u201c\u8fc7\u6ee4\u201d\u4f5c\u7528\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u6240\u6709\u8d22\u52a1\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<p>\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u72ec\u7279\u8d23\u4efb\u6e90\u4e8e\u5176\u5546\u4e1a\u6a21\u5f0f\u7684\u672c\u8d28\uff1a\u4e1a\u4e3b\u627f\u62c5\u65e0\u9650\u8d23\u4efb\uff0c\u6240\u6709\u503a\u52a1\u5747\u9700\u7528\u5176\u5168\u90e8\u4e2a\u4eba\u8d44\u4ea7\u507f\u8fd8\u3002\u56e0\u6b64\uff0c\u4e00\u5957\u4e25\u8c28\u7684\u4e2a\u4f53\u7ecf\u8425\u4f1a\u8ba1\u5236\u5ea6\u5982\u540c\u76fe\u724c\uff0c\u80fd\u591f\u4fdd\u62a4\u4e1a\u4e3b\u7684\u4e2a\u4eba\u8d44\u4ea7\u514d\u53d7\u8bc9\u8bbc\u6216\u503a\u52a1\u8ffd\u8ba8\u7684\u98ce\u9669\u3002<\/p>\n<p>\u7f3a\u4e4f\u5b8c\u5584\u7684\u4f1a\u8ba1\u5236\u5ea6\u53ef\u80fd\u4f1a\u7ed9\u79c1\u8425\u4f01\u4e1a\u5e26\u6765\u4e25\u91cd\u7684\u7ecf\u6d4e\u635f\u5931\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\u7531\u4e8e\u8be5\u79c1\u8425\u4f01\u4e1a\u65e0\u6cd5\u901a\u8fc7\u4f1a\u8ba1\u8bb0\u5f55\u8bc1\u660e\u5176\u652f\u51fa\u5408\u7406\uff0c\u7a0e\u52a1\u673a\u5173\u6839\u636e\u5047\u5b9a\u7684\u6536\u5165\u8bc4\u4f30\u4e86\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\u3002<\/li>\n<li>\u6839\u636e\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4ed6\u4eec\u5728\u4f1a\u8ba1\u9886\u57df\u8fdd\u53cd\u89c4\u5b9a\u5c06\u9762\u4e34\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\uff0c\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u9ad8\u8fbe\u6570\u5343\u4e07\u8d8a\u5357\u76fe\u3002<\/li>\n<li>\u5728\u7533\u8bf7\u94f6\u884c\u8d37\u6b3e\u6216\u4e0e\u4e3b\u8981\u5408\u4f5c\u4f19\u4f34\u7b7e\u8ba2\u5408\u540c\u65f6\uff0c\u96be\u4ee5\u8bc1\u660e\u81ea\u8eab\u7684\u8d22\u52a1\u80fd\u529b\u3002<\/li>\n<\/ul>\n<p>\u5728\u4eba\u5458\u914d\u5907\u65b9\u9762\uff0c\u6c11\u8425\u4f01\u4e1a\u5728\u7ec4\u7ec7\u7ba1\u7406\u7ed3\u6784\u65b9\u9762\u5177\u6709\u5f88\u5927\u7684\u7075\u6d3b\u6027\u3002\u76ee\u524d\u5e38\u89c1\u7684\u7ec4\u7ec7\u5f62\u5f0f\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u89c4\u6a21\u5e9e\u5927\uff0c\u4e14\u4ea7\u751f\u5927\u91cf\u590d\u6742\u7684\u4ea4\u6613\uff0c\u90a3\u4e48\u8bf7\u5728\u4f01\u4e1a\u5185\u90e8\u5efa\u7acb\u81ea\u5df1\u7684\u4e13\u95e8\u4f1a\u8ba1\u90e8\u95e8\u3002<\/li>\n<li>\u8058\u7528\u517c\u804c\u4f1a\u8ba1\u4eba\u5458\u65e2\u53ef\u4ee5\u8282\u7701\u6210\u672c\uff0c\u53c8\u80fd\u786e\u4fdd\u5b9a\u671f\u62a5\u544a\u7684\u5b8c\u6210\u3002<\/li>\n<li>\u5229\u7528\u4e13\u4e1a\u7684\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\uff0c\u786e\u4fdd\u83b7\u5f97\u9ad8\u6c34\u5e73\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u5e76\u53ca\u65f6\u4e86\u89e3 2025 \u5e74\u4e0d\u65ad\u53d8\u5316\u7684\u7a0e\u6536\u653f\u7b56\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_che_do_ke_toan_cho_doanh_nghiep_tu_nhan_2025\"><\/span>2025\u5e74\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u7cfb\u7edf\u9009\u62e9\u6307\u5357<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7047\" aria-describedby=\"caption-attachment-7047\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg\" alt=\"Lu\u031b\u0323a cho\u0323n che\u0302\u0301 \u0111o\u0323\u0302 ke\u0302\u0301 toa\u0301n cho doanh nghie\u0323\u0302p tu\u031b nha\u0302n 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-che-do-ke-toan-cho-doanh-nghiep-tu-nhan-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7047\" class=\"wp-caption-text\">2025\u5e74\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u7cfb\u7edf\u9009\u62e9\u6307\u5357<\/figcaption><\/figure>\n<p>\u4ece\u4e00\u5f00\u59cb\u5c31\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u53ef\u4ee5\u4e3a\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u8282\u7701\u5927\u91cf\u5efa\u7acb\u4f1a\u8ba1\u79d1\u76ee\u8868\u7684\u65f6\u95f4\u548c\u7cbe\u529b\u3002\u6839\u636e\u4f01\u4e1a\u7684\u8d44\u672c\u89c4\u6a21\u3001\u6536\u5165\u548c\u5458\u5de5\u4eba\u6570\uff0c\u53ef\u4ee5\u9009\u62e9\u9002\u7528\u76f8\u5e94\u7684\u6307\u5bfc\u6587\u4ef6\u3002<\/p>\n<p>\u7b2c133\/2016\/TT-BTC\u53f7\u901a\u51fd\u662f\u4e00\u5957\u4e13\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u8bbe\u8ba1\u7684\u4f1a\u8ba1\u7cfb\u7edf\u3002\u7531\u4e8e\u5176\u7075\u6d3b\u6027\u3001\u7cbe\u7b80\u7684\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u7b80\u5316\u7684\u62a5\u544a\u8868\u683c\uff0c\u5b83\u81f3\u4eca\u4ecd\u662f\u5927\u591a\u6570\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u7684\u9996\u9009\u3002<\/p>\n<p>\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u9002\u7528\u4e8e\u6240\u6709\u7c7b\u578b\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u5176\u89c4\u6a21\u5927\u5c0f\u3002\u5927\u578b\u79c1\u8425\u4f01\u4e1a\u3001\u8de8\u884c\u4e1a\u7ecf\u8425\u7684\u4f01\u4e1a\u6216\u8ba1\u5212\u672a\u6765\u6539\u5236\u4e3a\u80a1\u4efd\u5236\u4f01\u4e1a\u7684\u4f01\u4e1a\u901a\u5e38\u9009\u62e9\u9075\u5faa\u6b64\u901a\u77e5\uff0c\u4ee5\u786e\u4fdd\u5176\u8d22\u52a1\u62a5\u544a\u7684\u4e00\u81f4\u6027\u548c\u9ad8\u5ea6\u4e13\u4e1a\u6027\u3002<\/p>\n<p>\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u662f2025\u5e7410\u670827\u65e5\u53d1\u5e03\u7684\u6700\u65b0\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u6307\u5bfc\u6587\u4ef6\u3002\u867d\u7136\u8be5\u6587\u4ef6\u6b63\u5f0f\u751f\u6548\u65e5\u671f\u4e3a2026\u5e741\u67081\u65e5\uff0c\u4f46\u8d22\u653f\u90e8\u9f13\u52b1\u5404\u5355\u4f4d\u57282025\u5e74\u7acb\u5373\u5b9e\u65bd\uff0c\u5e76\u5b9e\u73b0\u4ee5\u4e0b\u76ee\u6807\u3002<\/p>\n<ul>\n<li>\u5c06\u6570\u5b57\u91d1\u878d\u6570\u636e\u6807\u51c6\u5316\u4e3a\u73b0\u4ee3\u683c\u5f0f\uff0c\u4ee5\u4fbf\u66f4\u65b9\u4fbf\u5730\u4e0e\u76d1\u7ba1\u673a\u6784\u5bf9\u63a5\u3002<\/li>\n<li>\u8fd9\u5c06\u4e3a\u672a\u6765\u6309\u7167\u56fd\u9645\u6807\u51c6\u6574\u5408\u548c\u6bd4\u8f83\u8d22\u52a1\u62a5\u544a\u5960\u5b9a\u57fa\u7840\u3002<\/li>\n<li>\u4ece\u521d\u59cb\u9636\u6bb5\u5f00\u59cb\u540c\u6b65\u63a8\u8fdb\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u51ed\u8bc1\u6570\u5b57\u5316\u8fdb\u7a0b\uff08\u6765\u6e90\uff1a\u8d22\u653f\u90e8\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\uff09\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan_doanh_nghiep_tu_nhan_can_co\"><\/span>\u79c1\u8425\u4f01\u4e1a\u6240\u9700\u7684\u4f1a\u8ba1\u7cfb\u7edf\u5305\u62ec\uff1a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u786e\u4fdd\u5728\u5411\u76d1\u7ba1\u673a\u6784\u89e3\u91ca\u76f8\u5173\u4e8b\u5b9c\u65f6\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u6c11\u8425\u4f01\u4e1a\u5fc5\u987b\u4ece\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u8d77\u5c31\u5efa\u7acb\u5b8c\u5584\u7684\u4f1a\u8ba1\u5236\u5ea6\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u91cd\u8981\u6587\u4ef6\u5fc5\u987b\u5728\u516c\u53f8\u603b\u90e8\u4fdd\u5b58\u81f3\u5c1110\u5e74\u3002<\/p>\n<p>\u603b\u8d26\u662f\u7cfb\u7edf\u7684\u201c\u9aa8\u5e72\u201d\uff0c\u5b83\u7531\u8bb0\u5f55\u6240\u6709\u4ea4\u6613\u968f\u65f6\u95f4\u53d8\u5316\u7684\u603b\u8d26\u548c\u7528\u4e8e\u6c47\u603b\u6bcf\u4e2a\u7279\u5b9a\u4f1a\u8ba1\u5bf9\u8c61\u6570\u636e\u7684\u8d26\u6237\u5206\u7c7b\u8d26\u7ec4\u6210\u3002<\/p>\n<p>\u8be6\u7ec6\u7684\u4f1a\u8ba1\u8d26\u7c3f\u662f\u8f85\u52a9\u8d26\u7c3f\uff0c\u6709\u52a9\u4e8e\u5bf9\u5404\u7c7b\u8d44\u4ea7\u548c\u8d1f\u503a\u8fdb\u884c\u7ec6\u81f4\u7ba1\u7406\u3002\u5c24\u5176\u5bf9\u4e8e\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u800c\u8a00\uff0c\u9700\u8981\u7279\u522b\u6ce8\u610f\u7279\u5b9a\u7c7b\u578b\u7684\u8d26\u7c3f\uff0c\u4ee5\u907f\u514d\u6df7\u6dc6\u4e2a\u4eba\u8d44\u4ea7\u548c\u4f01\u4e1a\u8d44\u4ea7\u3002<\/p>\n<p>\u4e0b\u9762\u8868\u683c\u603b\u7ed3\u4e86\u79c1\u8425\u4f01\u4e1a\u4e2d\u5404\u79cd\u4f1a\u8ba1\u8d26\u7c3f\u7684\u7c7b\u578b\u53ca\u5176\u7528\u9014\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u4f1a\u8ba1\u8d26\u7c3f\u7c7b\u578b<\/th>\n<th style=\"text-align: center;\">\u76ee\u6807<\/th>\n<th style=\"text-align: center;\">\u7ba1\u7406\u76ee\u6807<\/th>\n<\/tr>\n<tr>\n<td>\u6295\u8d44\u8ddf\u8e2a\u65e5\u5fd7<\/td>\n<td>\u4f01\u4e1a\u4e3b\u7684\u521d\u59cb\u548c\u8ffd\u52a0\u8d44\u672c\u6295\u5165\u3002<\/td>\n<td>\u51c6\u786e\u786e\u5b9a\u80a1\u6743\u8d44\u672c\u6765\u6e90\u548c\u507f\u503a\u80fd\u529b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52a1\u8d1f\u503a\u8d26\u7c3f<\/td>\n<td>\u589e\u503c\u7a0e\uff08VAT\uff09\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u548c\u8425\u4e1a\u6267\u7167\u7a0e\u3002<\/td>\n<td>\u63a7\u5236\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u4e49\u52a1\uff0c\u907f\u514d\u4ea7\u751f\u53ef\u80fd\u5bfc\u81f4\u5f3a\u5236\u50ac\u6536\u8d26\u6b3e\u7684\u672a\u507f\u503a\u52a1\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u73b0\u91d1\u6536\u652f\u65e5\u8bb0\u8d26<\/td>\n<td>\u57fa\u91d1\u5b9e\u9645\u73b0\u91d1\u6d41<\/td>\n<td>\u786e\u4fdd\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u73b0\u91d1\u76f8\u7b26\uff0c\u4ee5\u6ee1\u8db3\u5f53\u524d\u7684\u652f\u51fa\u9700\u6c42\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u6839\u636e\u73b0\u884c\u6570\u5b57\u4f1a\u8ba1\u6cd5\u89c4\uff0c\u6b64\u7c7b\u4f1a\u8ba1\u8bb0\u5f55\u5fc5\u987b\u5728\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u672b\u6253\u5370\u88c5\u8ba2\uff0c\u6216\u4ee5\u5e26\u6709\u6570\u5b57\u7b7e\u540d\u7684\u7535\u5b50\u6587\u4ef6\u5f62\u5f0f\u5b58\u50a8\u3002<\/p>\n<p>\u5c31\u4f1a\u8ba1\u65b9\u6cd5\u800c\u8a00\uff0c\u5230 2025 \u5e74\uff0c\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u901a\u5e38\u4f1a\u91c7\u7528\u4ee5\u4e0b\u73b0\u4ee3\u65b9\u6cd5\u6765\u4f18\u5316\u6548\u7387\u3002<\/p>\n<ul>\n<li>\u4f7f\u7528\u96c6\u6210\u7535\u5b50\u53d1\u7968\u529f\u80fd\u7684\u81ea\u52a8\u5316\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6570\u636e\u5f55\u5165\u9519\u8bef\u3002<\/li>\n<li>\u5728\u5185\u90e8\u6587\u4ef6\u4e0a\u5b9e\u65bd\u7535\u5b50\u7b7e\u540d\u662f\u8fc8\u5411\u65e0\u7eb8\u5316\u529e\u516c\u6a21\u5f0f\u7684\u4e00\u6b65\u3002<\/li>\n<li>\u5c06\u60a8\u7684\u6570\u636e\u540c\u6b65\u5230\u4e91\u5b58\u50a8\u7cfb\u7edf\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u5b89\u5168\uff0c\u907f\u514d\u56e0\u786c\u4ef6\u6545\u969c\u800c\u9020\u6210\u7684\u635f\u5931\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_thue_doanh_nghiep_tu_nhan_phai_nop_nam_2025\"><\/span>2025\u5e74\u79c1\u8425\u4f01\u4e1a\u5fc5\u987b\u7f34\u7eb3\u7684\u7a0e\u79cd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7045\" aria-describedby=\"caption-attachment-7045\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg\" alt=\"Ca\u0301c loa\u0323i thue\u0302\u0301 doanh nghie\u0323\u0302p tu\u031b nha\u0302n pha\u0309i no\u0323\u0302p na\u0306m\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-thue-doanh-nghiep-tu-nhan-phai-nop-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7045\" class=\"wp-caption-text\">\u79c1\u8425\u4f01\u4e1a\u6bcf\u5e74\u5fc5\u987b\u7f34\u7eb3\u7684\u7a0e\u79cd<\/figcaption><\/figure>\n<p>2025\u5e74\u6807\u5fd7\u7740\u8d8a\u5357\u7a0e\u6536\u653f\u7b56\u7684\u91cd\u5927\u8f6c\u53d8\uff0c\u51fa\u53f0\u4e86\u591a\u9879\u65e8\u5728\u523a\u6fc0\u7ecf\u6d4e\u53d1\u5c55\u7684\u4f18\u60e0\u653f\u7b56\u3002\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u9700\u8981\u4e86\u89e3\u8fd9\u4e9b\u53d8\u5316\uff0c\u4ee5\u4fbf\u4f18\u5316\u5176\u7a0e\u52a1\u4e49\u52a1\u3002<\/p>\n<p>\u8425\u4e1a\u6267\u7167\u7a0e\u662f\u4f01\u4e1a\u6bcf\u5e74\u5fc5\u987b\u6839\u636e\u5176\u6ce8\u518c\u6295\u8d44\u8d44\u672c\u7f34\u7eb3\u7684\u7b2c\u4e00\u9879\u8d39\u7528\u3002\u6839\u636e\u7b2c174\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8def\u7ebf\u56fe\uff08\u6765\u6e90\uff1a\u8d8a\u5357\u653f\u5e9c\uff09\uff0c\u589e\u503c\u7a0e\uff08VAT\uff09\u7ee7\u7eed\u964d\u4f4e\u81f3\u8bb8\u591a\u884c\u4e1a\u7fa4\u4f53\u768481%\u3002<\/p>\n<p>2025\u5e74\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u662f\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u7684\u4e00\u4e2a\u91cd\u70b9\u3002\u6839\u636e\u7b2c67\/2025\/QH15\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff0c\u7a0e\u6536\u653f\u7b56\u5206\u6563\u5316\uff0c\u4ee5\u652f\u6301\u4f01\u4e1a\u53d1\u5c55\u3002<\/p>\n<p>\u4e0b\u9762\u5217\u51fa\u4e862025\u5e74\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u8be6\u7ec6\u8868\u683c\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5546\u4e1a\u96c6\u56e2<\/th>\n<th style=\"text-align: center;\">\u5e74\u5ea6\u6536\u5165\u9700\u6c42<\/th>\n<th style=\"text-align: center;\">\u9002\u7528\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5fae\u578b\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\">\u4f4e\u4e8e30\u4ebf\u8d8a\u5357\u76fe<\/td>\n<td style=\"text-align: center;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4e2d\u5c0f\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\">\u4ece30\u4ebf\u5230500\u4ebf\u8d8a\u5357\u76fe<\/td>\n<td style=\"text-align: center;\">17%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4f20\u7edf\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe<\/td>\n<td style=\"text-align: center;\">20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u5982\u5b9e\u7533\u62a5\u6536\u5165\u89c4\u6a21\uff0c\u4ee5\u4fbf\u6839\u636e\u300a\u6276\u6301\u4e2d\u5c0f\u4f01\u4e1a\u6cd5\u300b\u9002\u7528\u6b63\u786e\u7684\u4f18\u60e0\u7a0e\u7387\u3002<\/p>\n<p>\u5173\u4e8e\u4e2a\u4f53\u6237\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5e94\u6ce8\u610f\u4ee5\u4e0b\u7279\u70b9\uff0c\u4ee5\u514d\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u516c\u53f8\u6df7\u6dc6\u3002<\/p>\n<ul>\n<li>\u79c1\u8425\u4f01\u4e1a\u7a0e\u540e\u5229\u6da6\u7684\u6536\u5165\u5f52\u4f01\u4e1a\u6240\u6709\u8005\u6240\u6709\uff0c\u5728\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\u540e\uff0c\u4e00\u822c\u65e0\u9700\u5c31\u8d44\u672c\u6295\u8d44\u7f34\u7eb3\u989d\u5916\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/li>\n<li>\u5982\u679c\u96c7\u4e3b\u7b7e\u8ba2\u96c7\u4f63\u5408\u540c\u5e76\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\uff0c\u5219\u8be5\u6536\u5165\u5fc5\u987b\u6309\u7167\u7d2f\u8fdb\u7a0e\u7387\u8868\u5f81\u7a0e\uff0c\u5c31\u50cf\u666e\u901a\u5458\u5de5\u4e00\u6837\u3002<\/li>\n<li>\u4e0e\u4e1a\u52a1\u8fd0\u8425\u65e0\u5173\u7684\u4e2a\u4eba\u652f\u51fa\uff0c\u5982\u679c\u5df2\u5728\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u4e2d\u5217\u660e\uff0c\u5219\u5728\u8ba1\u7b97\u516c\u53f8\u6240\u5f97\u7a0e\u65f6\u5c06\u88ab\u6392\u9664\uff0c\u5e76\u53ef\u80fd\u88ab\u89c6\u4e3a\u6240\u6709\u8005\u7684\u5e94\u7a0e\u4e2a\u4eba\u6536\u5165\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_ke_toan_doanh_nghiep_tu_nhan\"><\/span>\u79c1\u8425\u4f01\u4e1a\u7684\u4f1a\u8ba1\u7a0b\u5e8f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u786e\u4fdd\u5e74\u7ec8\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u548c\u65e0\u8bef\u6027\uff0c\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u9075\u5faa\u79d1\u5b66\u5408\u7406\u7684\u516d\u6b65\u6d41\u7a0b\u3002<\/p>\n<ul>\n<li>\u7b2c\u4e00\u6b65\uff1a\u6536\u96c6\u539f\u59cb\u6587\u4ef6\u662f\u6700\u91cd\u8981\u7684\u9636\u6bb5\uff0c\u5305\u62ec\u91c7\u8d2d\u548c\u9500\u552e\u53d1\u7968\u3001\u5e93\u5b58\u6536\u636e\u548c\u9001\u8d27\u5355\u4ee5\u53ca\u94f6\u884c\u6587\u4ef6\u3002<\/li>\n<li>\u6b65\u9aa4 2\uff1a\u901a\u8fc7\u5728\u7a0e\u52a1\u603b\u5c40\u95e8\u6237\u7f51\u7ad9\u4e0a\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\uff0c\u9a8c\u8bc1\u53d1\u7968\u7684\u5408\u6cd5\u6027\u548c\u6709\u6548\u6027\uff0c\u4ee5\u6d88\u9664\u975e\u6cd5\u53d1\u7968\u5e26\u6765\u7684\u98ce\u9669\u3002<\/li>\n<li>\u6b65\u9aa4 3\uff1a\u6839\u636e\u6838\u5b9e\u7684\u6587\u4ef6\u5728\u603b\u8d26\u4e2d\u8bb0\u5f55\u6761\u76ee\uff0c\u6309\u65f6\u95f4\u987a\u5e8f\u8ddf\u8e2a\u6240\u6709\u8d22\u52a1\u53d8\u5316\u3002<\/li>\n<li>\u6b65\u9aa4 4\uff1a\u66f4\u65b0\u603b\u8d26\u548c\u660e\u7ec6\u8d26\uff0c\u5bf9\u73b0\u91d1\u6d41\u8fdb\u884c\u5206\u7c7b\uff0c\u4ee5\u6ee1\u8db3\u4f01\u4e1a\u4e3b\u7684\u76f4\u63a5\u7ba1\u7406\u9700\u6c42\u3002<\/li>\n<li>\u6b65\u9aa4 5\uff1a\u6267\u884c\u5e74\u672b\u7ed3\u8d26\u5206\u5f55\uff0c\u4f8b\u5982\u8f6c\u79fb\u6536\u5165\u548c\u652f\u51fa\uff0c\u4ee5\u51c6\u786e\u786e\u5b9a\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u7684\u5b9e\u9645\u5229\u6da6\u3002<\/li>\n<li>\u6b65\u9aa4 6\uff1a\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5e76\u5728\u89c4\u5b9a\u7684\u671f\u9650\u5185\u63d0\u4ea4\u7ed9\u6709\u5173\u90e8\u95e8\uff08\u6765\u6e90\uff1a\u7a0e\u52a1\u603b\u5c40\uff09\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"To_chuc_cong_tac_ke_toan_trong_doanh_nghiep_tu_nhan_hieu_qua\"><\/span>\u7ec4\u7ec7\u79c1\u8425\u4f01\u4e1a\u4e2d\u6709\u6548\u7684\u4f1a\u8ba1\u5de5\u4f5c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u79c1\u8425\u4f01\u4e1a\u6a21\u5f0f\u4e0b\uff0c\u7075\u6d3b\u6027\u5f80\u5f80\u4f34\u968f\u7740\u7ba1\u7406\u677e\u61c8\u7684\u98ce\u9669\u3002\u56e0\u6b64\uff0c\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5b9e\u52a1\u662f\u4f18\u5316\u6210\u672c\u7684\u552f\u4e00\u9014\u5f84\u3002<\/p>\n<p>\u5efa\u7acb\u6e05\u6670\u7684\u5185\u90e8\u8d22\u52a1\u89c4\u7ae0\u5236\u5ea6\u6709\u52a9\u4e8e\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u6709\u6548\u63a7\u5236\u73b0\u91d1\u6d41\u3002\u8fd9\u4e9b\u89c4\u7ae0\u5236\u5ea6\u7684\u5fc5\u8981\u5185\u5bb9\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e3a\u6bcf\u4e2a\u90e8\u95e8\u5236\u5b9a\u5177\u4f53\u7684\u5ba2\u6237\u62db\u5f85\u8d39\u3001\u71c3\u6cb9\u8d39\u548c\u5dee\u65c5\u8d39\u9884\u7b97\u9650\u989d\u3002<\/li>\n<li>\u4e3a\u9632\u6b62\u635f\u5931\uff0c\u8d37\u6b3e\u5ba1\u6279\u548c\u8d26\u76ee\u7ed3\u7b97\u6d41\u7a0b\u975e\u5e38\u4e25\u683c\u3002<\/li>\n<li>\u5173\u4e8e\u5c06\u516c\u53f8\u8d44\u4ea7\u7528\u4e8e\u4e2a\u4eba\u7528\u9014\u4ee5\u53ca\u5c06\u516c\u53f8\u8d44\u4ea7\u7528\u4e8e\u4e2a\u4eba\u7528\u9014\u7684\u89c4\u5b9a\u3002<\/li>\n<\/ul>\n<p>\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\uff0c\u5b9a\u671f\u5f00\u5c55\u76d8\u70b9\u6d3b\u52a8\uff0c\u4e5f\u662f2025\u5e74\u6c11\u8425\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u7684\u4e00\u9879\u5173\u952e\u4efb\u52a1\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u6bcf\u65e5\u8fdb\u884c\u73b0\u91d1\u76d8\u70b9\uff0c\u4ee5\u786e\u4fdd\u8d26\u9762\u73b0\u91d1\u4e0e\u5b9e\u9645\u73b0\u91d1\u51c6\u786e\u65e0\u8bef\u3002<\/li>\n<li>\u6bcf\u5b63\u5ea6\u4e0e\u5ba2\u6237\u548c\u4f9b\u5e94\u5546\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\uff0c\u4ee5\u786e\u4fdd\u53ca\u65f6\u6536\u56de\u6b3e\u9879\u3002<\/li>\n<li>\u67e5\u770b\u5e93\u5b58\u6e05\u5355\uff0c\u53ca\u65e9\u53d1\u73b0\u6ede\u9500\u6216\u635f\u574f\u7684\u7269\u6599\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thue_doanh_nghiep_tu_nhan_thuong_gap_nam_2025\"><\/span>2025\u5e74\u79c1\u8425\u4f01\u4e1a\u9762\u4e34\u7684\u5e38\u89c1\u7a0e\u52a1\u98ce\u9669<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u968f\u7740\u5927\u6570\u636e\u6280\u672f\u7684\u53d1\u5c55\uff0c\u7a0e\u52a1\u673a\u5173\u73b0\u5728\u80fd\u591f\u4ea4\u53c9\u6838\u5bf9\u4ea4\u6613\u4e2d\u6240\u6709\u53c2\u4e0e\u65b9\u7684\u53d1\u7968\u6570\u636e\u3002\u79c1\u8425\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u98ce\u9669\u3002<\/p>\n<p>\u4f7f\u7528\u975e\u6cd5\u53d1\u7968\u4f1a\u5e26\u6765\u4e25\u91cd\u7684\u6cd5\u5f8b\u540e\u679c\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u4e3b\u52a8\u5730\u91c7\u53d6\u4ee5\u4e0b\u9884\u9632\u63aa\u65bd\u3002<\/p>\n<ul>\n<li>\u5b9a\u671f\u5728\u7535\u5b50\u53d1\u7968\u67e5\u8be2\u7cfb\u7edf\u4e2d\u67e5\u770b\u5408\u4f5c\u4f19\u4f34\u7684\u8fd0\u884c\u72b6\u6001\u3002<\/li>\n<li>\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\uff0c\u60a8\u90fd\u4e0d\u5e94\u8be5\u53c2\u4e0e\u6d89\u53ca\u8d2d\u4e70\u6216\u51fa\u552e\u865a\u5047\u53d1\u7968\u800c\u6ca1\u6709\u5b9e\u9645\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52a1\u7684\u4ea4\u6613\u3002<\/li>\n<li>\u5bf9\u4e8e\u91d1\u989d\u8d85\u8fc7 2000 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