{"id":7050,"date":"2025-12-19T02:43:39","date_gmt":"2025-12-19T09:43:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7050"},"modified":"2025-12-19T02:44:01","modified_gmt":"2025-12-19T09:44:01","slug":"ke-toan-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ho-kinh-doanh\/","title":{"rendered":"\u6839\u636e\u7b2c88\u53f7\u901a\u77e5\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\u2014\u2014\u6700\u65b0\u5b9e\u7528\u6307\u5357"},"content":{"rendered":"<p>\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u662f\u6307\u8bb0\u5f55\u3001\u7ba1\u7406\u548c\u5b58\u50a8\u5bb6\u5ead\u6216\u4e2a\u4f53\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4e2d\u4ea7\u751f\u7684\u8d22\u52a1\u4ea4\u6613\u7684\u8fc7\u7a0b\u3002\u6839\u636e\u7b2c88\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u4e0d\u4ec5\u80fd\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u4e5f\u662f\u91c7\u7528\u7533\u62a5\u65b9\u5f0f\u7f34\u7eb3\u7a0e\u6b3e\u7684\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u5c65\u884c\u7684\u4e49\u52a1\u3002\u5728\u7a0e\u6536\u7ba1\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u638c\u63e1\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u77e5\u8bc6\u5bf9\u4e8e\u4f01\u4e1a\u4fdd\u6301\u7a33\u5b9a\u8fd0\u8425\u548c\u4f9d\u6cd5\u7ecf\u8425\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<div 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800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7051\" class=\"wp-caption-text\">\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u548c\u9f13\u52b1\u91c7\u7528\u7684\u4f1a\u8ba1\u5b9e\u52a1\u3002<\/figcaption><\/figure>\n<p>\u6b63\u786e\u8bc6\u522b\u9002\u7528\u7684\u5b9e\u4f53\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u5e76\u9009\u62e9\u9002\u5408\u5176\u7ecf\u8425\u5b9e\u9645\u60c5\u51b5\u7684\u7a0e\u52a1\u8ba1\u7b97\u65b9\u6cd5\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_thuc_hien_theo_phuong_phap_ke_khai\"><\/span>\u9700\u8981\u9075\u5b88\u7533\u62a5\u65b9\u6cd5\u7684\u4eba\u5458\u7fa4\u4f53\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u9700\u8981\u4fdd\u5b58\u590d\u6742\u7684\u4f1a\u8ba1\u8d26\u7c3f\u3002\u4f46\u662f\uff0c\u89c4\u6a21\u8f83\u5927\u7684\u4f01\u4e1a\u3001\u4e2a\u4f53\u7ecf\u8425\u8005\u6216\u4e3b\u52a8\u9009\u62e9\u7533\u62a5\u7eb3\u7a0e\u65b9\u5f0f\u7f34\u7eb3\u7a0e\u6b3e\u8005\uff0c\u5fc5\u987b\u5efa\u7acb\u7cfb\u7edf\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u5305\u62ec\u4fdd\u5b58\u89c4\u8303\u7684\u8d26\u7c3f\u548c\u53d1\u7968\uff0c\u4ee5\u4fbf\u5b9a\u671f\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_khuyen_khich_thuc_hien_ke_toan\"><\/span>\u9f13\u52b1\u76ee\u6807\u7fa4\u4f53\u5b9e\u65bd\u4f1a\u8ba1\u5236\u5ea6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bf9\u4e8e\u91c7\u7528\u5b9a\u989d\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u5bb6\u5ead\u4f01\u4e1a\uff0c\u56fd\u5bb6\u4ecd\u7136\u9f13\u52b1\u5176\u8fdb\u884c\u57fa\u672c\u7684\u5bb6\u5ead\u4f1a\u8ba1\u6838\u7b97\u3002\u8fd9\u4e0d\u4ec5\u662f\u4e3a\u4e86\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\uff0c\u4e5f\u662f\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u51c6\u786e\u8ffd\u8e2a\u73b0\u91d1\u6d41\u548c\u5229\u6da6\uff0c\u5e76\u4e3a\u8d22\u52a1\u7ba1\u7406\u7684\u6570\u5b57\u5316\u8f6c\u578b\u505a\u597d\u51c6\u5907\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_chuyen_doi_tu_thue_khoan_sang_phuong_phap_ke_khai\"><\/span>\u4ece\u4e00\u6b21\u6027\u7f34\u7a0e\u5236\u8fc7\u6e21\u5230\u7533\u62a5\u7f34\u7a0e\u5236\u7684\u8def\u7ebf\u56fe\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6839\u636e\u6709\u5173\u90e8\u95e8\u7684\u7a0e\u5236\u6539\u9769\u65b9\u5411\uff0c\u9884\u8ba1\u672a\u6765\u51e0\u5e74\uff0c\u4e3a\u786e\u4fdd\u516c\u5e73\uff0c\u4f01\u4e1a\u5c06\u9010\u6b65\u7531\u5b9a\u989d\u7eb3\u7a0e\u5236\u8f6c\u5411\u7533\u62a5\u7eb3\u7a0e\u5236\u3002\u56e0\u6b64\uff0c\u73b0\u5728\u719f\u6089\u4f01\u4e1a\u4f1a\u8ba1\u6838\u7b97\u5bf9\u4e8e\u907f\u514d\u65b0\u89c4\u6b63\u5f0f\u5168\u9762\u5b9e\u65bd\u540e\u53ef\u80fd\u51fa\u73b0\u7684\u6cd5\u5f8b\u98ce\u9669\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_7_loai_so_sach_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\"><\/span>\u6839\u636e88\u53f7\u901a\u77e5\uff0c\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u8d26\u7c3f\u5206\u4e3a7\u79cd\u7c7b\u578b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7052\" aria-describedby=\"caption-attachment-7052\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng 7 loa\u0323i so\u0302\u0309 sa\u0301ch ke\u0302\u0301 toa\u0301n ho\u0323\u0302 kinh doanh theo Tho\u0302ng tu\u031b 88\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7052\" class=\"wp-caption-text\">\u6839\u636e88\u53f7\u901a\u77e5\uff0c\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u8d26\u7c3f\u5206\u4e3a7\u79cd\u7c7b\u578b\u3002<\/figcaption><\/figure>\n<p>\u7b2c88\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b80\u5316\u4e86\u5bb6\u5ead\u4f01\u4e1a\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u4ec5\u4fdd\u7559\u4e867\u79cd\u4e3b\u8981\u7c7b\u578b\u7684\u8868\u683c\u3002\u8fd9\u4f7f\u5f97\u4eba\u4eec\u65e0\u9700\u5177\u5907\u6df1\u539a\u7684\u4e13\u4e1a\u77e5\u8bc6\u5373\u53ef\u8f7b\u677e\u7ba1\u7406\u3002\u5177\u4f53\u800c\u8a00\uff0c\u8fd9\u4e9b\u8d26\u7c3f\u7c7b\u578b\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5546\u54c1\u548c\u670d\u52a1\u7684\u8be6\u7ec6\u9500\u552e\u6536\u5165\u5206\u7c7b\u8d26\uff0c\u8868\u683c S1-HKD\u3002<\/li>\n<li>\u6750\u6599\u3001\u5de5\u5177\u3001\u4ea7\u54c1\u548c\u8d27\u7269\u7684\u8be6\u7ec6\u6e05\u5355\uff0c\u793a\u4f8b S2-HKD\u3002<\/li>\n<li>\u751f\u4ea7\u548c\u4e1a\u52a1\u8d39\u7528\u5206\u7c7b\u8d26\u8868\u683c S3-HKD\u3002<\/li>\n<li>\u7a0e\u52a1\u5408\u89c4\u8ddf\u8e2a\u8bb0\u5f55\u8868\uff0cS4-HKD \u8868\u683c\u3002<\/li>\n<li>\u5de5\u8d44\u53ca\u5de5\u8d44\u652f\u4ed8\u8ddf\u8e2a\u8bb0\u5f55\uff0c\u8868\u683c S5-HKD\u3002<\/li>\n<li>\u73b0\u91d1\u8d26\u7c3f\u8868\u683c S6-HKD\u3002<\/li>\n<li>\u94f6\u884c\u5b58\u6b3e\u8d26\u7c3f\u8868\u683c S7-HKD\u3002<\/li>\n<\/ul>\n<p>\u4e0b\u9762\u8fd9\u5f20\u8868\u683c\u603b\u7ed3\u4e86\u5bb6\u5ead\u4f01\u4e1a\u5404\u7c7b\u4f1a\u8ba1\u8d26\u7c3f\u7684\u4e3b\u8981\u529f\u80fd\uff0c\u4ee5\u5e2e\u52a9\u60a8\u8f7b\u677e\u8ddf\u8e2a\u548c\u5b9e\u65bd\u8fd9\u4e9b\u529f\u80fd\uff1a<\/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;\">\u7b14\u8bb0\u672c\u7535\u8111\u7c7b\u578b<\/th>\n<th style=\"text-align: center;\">\u5f62\u5f0f\u7b26\u53f7<\/th>\n<th style=\"text-align: center;\">\u4e3b\u8981\u7ba1\u7406\u804c\u80fd<\/th>\n<\/tr>\n<tr>\n<td>\u6536\u5165\u8d26\u7c3f<\/td>\n<td style=\"text-align: center;\">S1-HKD<\/td>\n<td>\u8ffd\u8e2a\u5df2\u5f00\u5177\u7684\u53d1\u7968\u548c\u5e94\u7a0e\u6536\u5165\u603b\u989d\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5e93\u5b58\u8d26\u7c3f<\/td>\n<td style=\"text-align: center;\">S2-HKD<\/td>\n<td>\u7ba1\u7406\u5e93\u5b58\uff0c\u9632\u6b62\u8d44\u4ea7\u635f\u5931\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u751f\u4ea7\u6210\u672c\u8d26\u7c3f<\/td>\n<td style=\"text-align: center;\">S3-HKD<\/td>\n<td>\u6c47\u603b\u6240\u6709\u8fd0\u8425\u8d39\u7528\u548c\u79df\u91d1\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7eb3\u7a0e\u4eba\u767b\u8bb0\u518c<\/td>\n<td style=\"text-align: center;\">S4-HKD<\/td>\n<td>\u8ffd\u8e2a\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u91d1\u989d\u548c\u4ecd\u6b20\u653f\u5e9c\u7684\u7a0e\u6b3e\u91d1\u989d\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5de5\u8d44\u7c3f<\/td>\n<td style=\"text-align: center;\">S5-HKD<\/td>\n<td>\u7ba1\u7406\u5458\u5de5\u6536\u5165\u548c\u5de5\u8d44\u6263\u6b3e\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u73b0\u91d1\u8d26\u7c3f<\/td>\n<td style=\"text-align: center;\">S6-HKD<\/td>\n<td>\u76f4\u63a5\u8bb0\u5f55\u6240\u6709\u73b0\u91d1\u4ea4\u6613\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u94f6\u884c\u5b58\u6b3e\u7c3f<\/td>\n<td style=\"text-align: center;\">S7-HKD<\/td>\n<td>\u76d1\u63a7\u4f01\u4e1a\u94f6\u884c\u8d26\u6237\u4f59\u989d\u7684\u53d8\u5316\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u6839\u636e\u5177\u4f53\u4e1a\u52a1\u60c5\u51b5\uff0c\u5982\u679c\u67d0\u4e9b\u4ea4\u6613\u5e76\u672a\u53d1\u751f\uff0c\u5219\u4e2a\u522b\u5bb6\u5ead\u53ef\u80fd\u65e0\u9700\u4f7f\u7528\u5168\u90e8\u4e03\u79cd\u8d26\u7c3f\u3002\u4f46\u662f\uff0c\u6536\u5165\u8d26\u7c3f\u3001\u7a0e\u6b3e\u8d26\u7c3f\u548c\u73b0\u91d1\u8d26\u7c3f\u901a\u5e38\u662f\u6240\u6709\u7eb3\u7a0e\u7533\u62a5\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_yeu_cau_khi_ghi_so_ke_toan_ho_kinh_doanh\"><\/span>\u72ec\u8d44\u4f01\u4e1a\u4f1a\u8ba1\u5206\u5f55\u7684\u8bb0\u5f55\u7a0b\u5e8f\u548c\u8981\u6c42\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u4f7f\u5bb6\u5ead\u4f01\u4e1a\u7684\u4f1a\u8ba1\u8bb0\u5f55\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u5177\u6709\u6cd5\u5f8b\u6548\u529b\uff0c\u4f01\u4e1a\u4e3b\u9700\u8981\u9075\u5b88\u6709\u5173\u8bb0\u5f55\u5185\u5bb9\u548c\u683c\u5f0f\u7684\u4e25\u683c\u89c4\u5b9a\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dua_tren_Luat_ke_toan\"><\/span>\u5176\u6cd5\u5f8b\u4f9d\u636e\u662f\u300a\u4f1a\u8ba1\u6cd5\u300b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8bb0\u8d26\u5de5\u4f5c\u5fc5\u987b\u7075\u6d3b\u8fd0\u75282015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c24\u300125\u300126\u548c27\u6761\u7684\u89c4\u5b9a\u3002\u6240\u6709\u7ecf\u6d4e\u4ea4\u6613\u90fd\u5fc5\u987b\u9644\u6709\u6709\u6548\u7684\u539f\u59cb\u51ed\u8bc1\uff0c\u4f8b\u5982\u53d1\u7968\u3001\u6536\u636e\u6216\u4ed8\u6b3e\u51ed\u8bc1\u3002\u8fd9\u662f\u8bc1\u660e\u6240\u8bb0\u5f55\u6570\u636e\u51c6\u786e\u6027\u7684\u6700\u9ad8\u6cd5\u5f8b\u4f9d\u636e\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thong_tin_bat_buoc_phai_co_tren_so_ke_toan\"><\/span>\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u5fc5\u987b\u5305\u542b\u7684\u4fe1\u606f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u8d26\u7c3f\u7684\u6bcf\u4e00\u9875\u90fd\u5fc5\u987b\u6e05\u6670\u5730\u663e\u793a\u4ee5\u4e0b\u57fa\u672c\u4fe1\u606f\uff1a<\/p>\n<ul>\n<li>\u6b63\u786e\u7684\u516c\u53f8\u540d\u79f0\u548c\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u3002<\/li>\n<li>\u76f8\u5e94\u4f1a\u8ba1\u8d26\u7c3f\u7684\u540d\u79f0\u5fc5\u987b\u7b26\u5408\u7b2c88\u53f7\u901a\u77e5\u89c4\u5b9a\u7684\u5f62\u5f0f\u3002<\/li>\n<li>\u8bb0\u5f55\u7684\u65e5\u671f\u548c\u65f6\u95f4\uff0c\u4ee5\u53ca\u6bcf\u7b14\u4ea4\u6613\u7684\u8be6\u7ec6\u5185\u5bb9\u5747\u5df2\u63d0\u4f9b\u3002<\/li>\n<li>\u5177\u4f53\u91d1\u989d\uff0c\u5305\u62ec\u4f1a\u8ba1\u671f\u95f4\u7684\u671f\u521d\u4f59\u989d\u548c\u671f\u672b\u4f59\u989d\u3002<\/li>\n<li>\u767b\u8bb0\u518c\u7f16\u5236\u4eba\u548c\u4f01\u4e1a\u4e3b\u7684\u7b7e\u540d\u786e\u8ba4\u4e86\u4ea4\u6613\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u7eb8\u8d28\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u60a8\u9700\u8981\u5c06\u5404\u9875\u5bc6\u5c01\u5728\u4e00\u8d77\u3002\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u8bb0\u5f55\u7684\u5b8c\u6574\u6027\uff0c\u5e76\u9632\u6b62\u4f1a\u8ba1\u671f\u7ed3\u675f\u540e\u9875\u9762\u88ab\u66ff\u6362\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_chinh_xac_va_kip_thoi\"><\/span>\u5bf9\u51c6\u786e\u6027\u548c\u53ca\u65f6\u6027\u7684\u8981\u6c42<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8d22\u52a1\u4ea4\u6613\u5fc5\u987b\u7acb\u5373\u6216\u5c3d\u5feb\u66f4\u65b0\u8d26\u7c3f\u3002\u6cd5\u5f8b\u4e25\u7981\u4efb\u610f\u5220\u9664\u6216\u7be1\u6539\u6570\u636e\u3002\u4efb\u4f55\u66f4\u6539\uff08\u5982\u6709\uff09\u5fc5\u987b\u6309\u7167\u66f4\u6b63\u89c4\u5219\u8fdb\u884c\uff0c\u5e76\u7531\u6388\u6743\u4eba\u5458\u6b63\u5f0f\u786e\u8ba4\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_khi_lam_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\"><\/span>\u6839\u636e\u7b2c88\u53f7\u901a\u544a\uff0c\u5728\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\u65f6\u5e38\u89c1\u7684\u9519\u8bef<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u72af\u7cfb\u7edf\u9519\u8bef\uff0c\u5bfc\u81f4\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002\u4e86\u89e3\u8fd9\u4e9b\u9519\u8bef\u6709\u52a9\u4e8e\u60a8\u4e3b\u52a8\u9632\u8303\u4f01\u4e1a\u9762\u4e34\u7684\u8d22\u52a1\u98ce\u9669\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_khong_nhat_quan_voi_hoa_don\"><\/span>\u6536\u5165\u8bb0\u5f55\u4e0e\u53d1\u7968\u4e0d\u7b26\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8bb8\u591a\u4f01\u4e1a\u6839\u636e\u5b9e\u9645\u73b0\u91d1\u6d41\u8bb0\u5f55\u6536\u5165\uff0c\u5374\u672a\u80fd\u5728\u4ea4\u8d27\u65f6\u5f00\u5177\u76f8\u5e94\u7684\u53d1\u7968\u3002\u4f01\u4e1a\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u95f4\u7684\u5dee\u5f02\u5f80\u5f80\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u8865\u7f34\u7a0e\u6b3e\u3002\u6b64\u5916\uff0c\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u60a8\u8fd8\u53ef\u80fd\u56e0\u8fdd\u53cd\u7a0e\u52a1\u89c4\u5b9a\u800c\u9762\u4e34\u884c\u653f\u5904\u7f5a\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chi_phi_kinh_doanh_va_chi_phi_ca_nhan\"><\/span>\u6df7\u6dc6\u4e86\u4e1a\u52a1\u652f\u51fa\u548c\u4e2a\u4eba\u652f\u51fa\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bb6\u5ead\u4e3b\u5987\/\u592b\u901a\u5e38\u4f1a\u5c06\u98df\u54c1\u3001\u6c34\u7535\u7164\u6c14\u8d39\u548c\u4f4f\u623f\u6210\u672c\u7b49\u5bb6\u5ead\u5f00\u652f\u8ba1\u5165\u8fd0\u8425\u8d39\u7528\u4e2d\uff0c\u8fd9\u4f1a\u626d\u66f2\u5b9e\u9645\u7684\u7ecf\u8425\u4e1a\u7ee9\u62a5\u544a\u3002\u8fd9\u4e9b\u4e2a\u4eba\u5f00\u652f\u5728\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u80af\u5b9a\u4e0d\u80fd\u4f5c\u4e3a\u53ef\u62b5\u6263\u8d39\u7528\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_theo_doi_sat_sao_nghia_vu_thue_theo_ky\"><\/span>\u672a\u80fd\u5b9a\u671f\u5bc6\u5207\u76d1\u63a7\u7eb3\u7a0e\u4e49\u52a1\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S4-HKD\u8d26\u7c3f\u4fe1\u606f\u8bb0\u5f55\u7684\u5ef6\u8fdf\u5f80\u5f80\u4f1a\u5bfc\u81f4\u9519\u8fc7\u7f34\u7a0e\u671f\u9650\u3002\u8fd9\u79cd\u9519\u8bef\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u6bcf\u65e5\u6ede\u7eb3\u91d1\uff0c\u8fd8\u4f1a\u5bf9\u4f01\u4e1a\u5728\u540e\u7eed\u7a0e\u52a1\u68c0\u67e5\u4e2d\u7684\u5408\u89c4\u8bb0\u5f55\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_nhan_su_thuc_hien_ke_toan_ho_kinh_doanh\"><\/span>\u4e3a\u72ec\u8d44\u4f01\u4e1a\u9009\u62d4\u4f1a\u8ba1\u4eba\u5458\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e\u89c4\u6a21\u548c\u8d22\u52a1\u80fd\u529b\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u4e0d\u540c\u7684\u4f1a\u8ba1\u7ec4\u7ec7\u7ed3\u6784\u6765\u4f18\u5316\u8d44\u6e90\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_ho_kinh_doanh_hoac_nguoi_than_tu_thuc_hien\"><\/span>\u4f01\u4e1a\u4e3b\u6216\u5176\u5bb6\u5ead\u6210\u5458\u5c06\u4eb2\u81ea\u6267\u884c\u8be5\u7a0b\u5e8f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u73b0\u884c\u7684\u8bb0\u5f55\u4fdd\u5b58\u5236\u5ea6\u5df2\u901a\u8fc788\u53f7\u901a\u77e5\u5f97\u5230\u6700\u5927\u7a0b\u5ea6\u7684\u7b80\u5316\uff0c\u4ee5\u4fbf\u5404\u6237\u80fd\u591f\u81ea\u884c\u64cd\u4f5c\u3002\u6b64\u4e3e\u6709\u52a9\u4e8e\u8282\u7701\u6210\u672c\uff0c\u4f46\u4e5f\u8981\u6c42\u4eba\u4eec\u82b1\u65f6\u95f4\u4ed4\u7ec6\u7814\u7a76\u73b0\u884c\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_thue_chuyen_nghiep\"><\/span>\u8058\u8bf7\u4e13\u4e1a\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bf9\u4e8e\u6536\u5165\u8f83\u9ad8\u6216\u751f\u4ea7\u6d41\u7a0b\u590d\u6742\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u5916\u5305\u4f1a\u8ba1\u670d\u52a1\u662f\u4e00\u79cd\u6709\u6548\u7684\u9009\u62e9\u3002\u8fd9\u4e9b\u673a\u6784\u80fd\u591f\u786e\u4fdd\u9ad8\u5ea6\u7684\u51c6\u786e\u6027\uff0c\u4f7f\u4f01\u4e1a\u4e3b\u80fd\u591f\u4e13\u6ce8\u4e8e\u5e02\u573a\u62d3\u5c55\u3002<\/p>\n<p>\u5982\u679c\u60a8\u51fa\u73b0\u4ee5\u4e0b\u8ff9\u8c61\uff0c\u5219\u5e94\u8003\u8651\u8f6c\u800c\u5bfb\u6c42\u4e13\u4e1a\u670d\u52a1\uff1a<\/p>\n<ul>\n<li>\u5e74\u6536\u5165\u8fbe\u5230\u7a0e\u6cd5\u89c4\u5b9a\u7684\u8f83\u5927\u95e8\u69db\u3002<\/li>\n<li>\u6536\u53d1\u53d1\u7968\u6570\u91cf\u8d85\u8fc7\u4e86\u81ea\u6211\u63a7\u5236\u80fd\u529b\uff08\u6bcf\u6708\u8d85\u8fc7 50 \u5f20\u53d1\u7968\uff09\u3002<\/li>\n<li>\u5bb6\u5ead\u4f01\u4e1a\u96c7\u4f63\u5458\u5de5\uff0c\u9700\u8981\u5904\u7406\u590d\u6742\u7684\u4fdd\u9669\u548c\u5de5\u8d44\u4e8b\u5b9c\u3002<\/li>\n<li>\u5bb6\u5ead\u6237\u4e3b\u6ca1\u6709\u8db3\u591f\u7684\u65f6\u95f4\u53bb\u4e86\u89e3\u7a0e\u6536\u653f\u7b56\u7684\u6700\u65b0\u53d8\u5316\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cong_cu_ho_tro_thuc_hien_ke_toan_ho_kinh_doanh_hieu_qua\"><\/span>\u4e3a\u5bb6\u5ead\u4f01\u4e1a\u63d0\u4f9b\u6709\u6548\u4f1a\u8ba1\u652f\u6301\u7684\u5de5\u5177\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6280\u672f\u7684\u5e94\u7528\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u56e0\u7d20\u9020\u6210\u7684\u9519\u8bef\uff0c\u4e0e\u4eba\u5de5\u65b9\u6cd5\u76f8\u6bd4\uff0c\u53ef\u4ee5\u8282\u7701\u5927\u91cf\u65f6\u95f4\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_cac_mau_bieu_tren_file_Excel\"><\/span>\u8bf7\u4f7f\u7528Excel\u6587\u4ef6\u4e2d\u7684\u6a21\u677f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7531\u4e8e\u5176\u7075\u6d3b\u6027\u548c\u65e0\u9700\u8f6f\u4ef6\u8d39\u7528\uff0c\u8fd9\u79cd\u65b9\u6cd5\u6df1\u53d7\u521d\u7ea7\u5bb6\u5ead\u7684\u6b22\u8fce\u3002\u7136\u800c\uff0c\u8fd9\u79cd\u65b9\u6cd5\u8981\u6c42\u7528\u6237\u638c\u63e1\u516c\u5f0f\uff0c\u5e76\u4e14\u6bcf\u5929\u9700\u8981\u82b1\u8d39\u5927\u91cf\u7cbe\u529b\u624b\u52a8\u8f93\u5165\u6570\u636e\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_phan_mem_ke_toan_danh_rieng_cho_ho_kinh_doanh\"><\/span>\u4e13\u4e3a\u4e2a\u4f53\u6237\u8bbe\u8ba1\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u5e94\u7528\u7a0b\u5e8f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u76ee\u524d\uff0c\u4e13\u7528\u8f6f\u4ef6\u5df2\u96c6\u6210\u7535\u5b50\u53d1\u7968\u529f\u80fd\uff0c\u5e76\u53ef\u81ea\u52a8\u540c\u6b65\u4e03\u79cd\u4f1a\u8ba1\u8bb0\u5f55\u7c7b\u578b\u7684\u6570\u636e\u3002\u8fd9\u9879\u6280\u672f\u6709\u52a9\u4e8e\u5bb6\u5ead\u7528\u6237\u5feb\u901f\u51c6\u786e\u5730\u7f16\u5236\u7a0e\u52a1\u7533\u62a5\u8868\uff0c\u540c\u65f6\u4e5f\u80fd\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u68c0\u67e5\u65f6\u8f7b\u677e\u68c0\u7d22\u6570\u636e\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_ke_toan_trong_quan_tri_ho_kinh_doanh_ben_vung\"><\/span>\u4f1a\u8ba1\u5728\u53ef\u6301\u7eed\u5546\u4e1a\u7ba1\u7406\u4e2d\u7684\u91cd\u8981\u6027\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bf9\u4e2a\u4f53\u6237\u5b9e\u65bd\u4f1a\u8ba1\u6838\u7b97\u4e0d\u5e94\u4ec5\u4ec5\u88ab\u89c6\u4e3a\u4e00\u79cd\u5f62\u5f0f\u4e3b\u4e49\uff0c\u800c\u5e94\u88ab\u89c6\u4e3a\u4fc3\u8fdb\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u6709\u529b\u7ba1\u7406\u5de5\u5177\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_quan_tri_dong_tien_va_loi_nhuan_thuc_te\"><\/span>\u7528\u4e8e\u7ba1\u7406\u73b0\u91d1\u6d41\u548c\u5b9e\u9645\u5229\u6da6\u7684\u5de5\u5177\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6e05\u6670\u7684\u8d22\u52a1\u8bb0\u5f55\u6709\u52a9\u4e8e\u623f\u4e3b\u51c6\u786e\u4e86\u89e3\u81ea\u8eab\u7684\u8d22\u52a1\u72b6\u51b5\u3002\u60a8\u5c06\u6df1\u5165\u4e86\u89e3\u4ee5\u4e0b\u5173\u952e\u8d22\u52a1\u6307\u6807\uff1a<\/p>\n<ul>\n<li>\u76ee\u524d\u54ea\u6761\u4ea7\u54c1\u7ebf\u7684\u5229\u6da6\u7387\u6700\u9ad8\uff0c\u4ee5\u4fbf\u6211\u4eec\u96c6\u4e2d\u7cbe\u529b\u63a8\u5e7f\u5b83\uff1f<\/li>\n<li>\u54ea\u4e9b\u5f00\u652f\u88ab\u6d6a\u8d39\u6216\u8d85\u51fa\u4e86\u5141\u8bb8\u7684\u9650\u989d\uff1f<\/li>\n<li>\u4e86\u89e3\u4f55\u65f6\u51fa\u73b0\u73b0\u91d1\u6d41\u77ed\u7f3a\uff0c\u6709\u52a9\u4e8e\u4e3b\u52a8\u89c4\u5212\u8d44\u91d1\u5468\u8f6c\u3002<\/li>\n<\/ul>\n<p>\u56e0\u6b64\uff0c\u6709\u5173\u8fdb\u53e3\u5546\u54c1\u6216\u6269\u5927\u7ecf\u8425\u89c4\u6a21\u7684\u51b3\u7b56\u5c06\u57fa\u4e8e\u5b9e\u9645\u6570\u636e\uff0c\u800c\u4e0d\u662f\u60c5\u7eea\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_uy_tin_va_ho_so_nang_luc_tai_chinh\"><\/span>\u5efa\u7acb\u4fe1\u8a89\u548c\u5f3a\u5927\u7684\u8d22\u52a1\u5b9e\u529b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u62e5\u6709\u5b8c\u5584\u4f1a\u8ba1\u4f53\u7cfb\u7684\u4f01\u4e1a\u66f4\u5bb9\u6613\u83b7\u5f97\u94f6\u884c\u4f18\u60e0\u5229\u7387\u8d37\u6b3e\u3002\u540c\u65f6\uff0c\u8fd9\u4e5f\u4e3a\u4f01\u4e1a\u4e0e\u5408\u4f5c\u4f19\u4f34\u548c\u4f9b\u5e94\u5546\u5efa\u7acb\u957f\u4e45\u7684\u4fe1\u8a89\u5960\u5b9a\u4e86\u57fa\u7840\uff0c\u5e76\u5728\u5e02\u573a\u4e0a\u6811\u7acb\u4e86\u4e13\u4e1a\u7684\u5546\u4e1a\u5f62\u8c61\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u6838\u7b97\u5bf9\u4e8e\u6bcf\u4e2a\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u90fd\u81f3\u5173\u91cd\u8981\u3002\u6b63\u786e\u3001\u5168\u9762\u5730\u6267\u884c88\u53f7\u901a\u77e5\u4e0d\u4ec5\u5173\u4e4e\u6cd5\u5f8b\u5408\u89c4\uff0c\u66f4\u5173\u4e4e\u8d44\u4ea7\u4fdd\u62a4\u548c\u7a33\u56fa\u7684\u8d22\u52a1\u57fa\u7840\u3002\u5e0c\u671b\u8fd9\u4e9b\u8be6\u7ec6\u7684\u6307\u5bfc\u539f\u5219\u80fd\u591f\u5e2e\u52a9\u5bb6\u5ead\u4f01\u4e1a\u4e3b\u66f4\u6709\u4fe1\u5fc3\u5730\u7ba1\u7406\u548c\u4f18\u5316\u5176\u4e1a\u52a1\u8fd0\u8425\u3002<\/p>\n<blockquote><p><span style=\"font-size: 10pt;\"><em><strong>\u53c2\u8003\u8d44\u6599\uff1a\u7b2c 88\/2021\/TT-BTC \u53f7\u901a\u77e5\u3001\u7b2c 40\/2021\/TT-BTC \u53f7\u901a\u77e5\u30012015 \u5e74\u4f1a\u8ba1\u6cd5\u3002<\/strong><\/em><\/span><\/p><\/blockquote>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u5f8b\u65b9\u9762\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n h\u1ed9 kinh doanh l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7050","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\/7050","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7050\/revisions"}],"predecessor-version":[{"id":7055,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7050\/revisions\/7055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7053"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}