{"id":7592,"date":"2026-02-24T21:27:48","date_gmt":"2026-02-25T04:27:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7592"},"modified":"2026-02-24T21:27:48","modified_gmt":"2026-02-25T04:27:48","slug":"thuc-hien-but-toan-dieu-chinh-va-khoa-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/","title":{"rendered":"\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u64cd\u4f5c\u8bf4\u660e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u662f\u51b3\u5b9a\u6574\u4e2a\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u6027\u548c\u900f\u660e\u5ea6\u7684\u5173\u952e\u6b65\u9aa4\u3002\u968f\u7740\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u6b63\u5f0f\u53d6\u4ee3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4ee5\u53ca\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u5e94\u7528\u8def\u7ebf\u56fe\u65e5\u76ca\u6e05\u6670\uff0c\u671f\u672b\u8c03\u6574\u6d41\u7a0b\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u9879\u6280\u672f\u64cd\u4f5c\uff0c\u800c\u5df2\u6210\u4e3a\u4e00\u9879\u6218\u7565\u6027\u7684\u8d22\u52a1\u98ce\u9669\u7ba1\u7406\u5de5\u5177\u3002\u8d39\u7528\u8ba1\u63d0\u3001\u6536\u5165\u5206\u914d\u6216\u5229\u6da6\u8f6c\u79fb\u4e2d\u7684\u5fae\u5c0f\u9519\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u4e49\u52a1\u7684\u5dee\u5f02\uff0c\u8fdb\u800c\u5f71\u54cd\u73b0\u91d1\u6d41\u548c\u516c\u53f8\u58f0\u8a89\u3002\u672c\u6587\u5c06\u5e2e\u52a9\u60a8\u6839\u636e\u6700\u65b0\u51c6\u5219\u7cfb\u7edf\u5316\u6574\u4e2a\u6d41\u7a0b\uff0c\u786e\u4fdd\u51c6\u786e\u6027\u548c\u5408\u89c4\u6027\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_la_gi\" >\u4ec0\u4e48\u662f\u8c03\u6574\u5206\u5f55\uff1f<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\" >\u8c03\u6574\u5206\u5f55\u7684\u6027\u8d28\u548c\u76ee\u7684<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_ke_toan_don_tich_Accrual_Basis\" >\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_phu_hop_Matching_Principle\" >\u5339\u914d\u539f\u5219<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\" >\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u8c03\u6574\u5206\u5f55<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_sai_sot\" >\u8c03\u6574\u6761\u76ee\u4ee5\u6d88\u9664\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_doanh_thu\" >\u6536\u5165\u8c03\u6574\u5206\u5f55<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_chi_phi\" >\u6210\u672c\u8c03\u6574\u5206\u5f55<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Dieu_chinh_cac_khoan_du_phong\" >\u8c03\u6574\u6761\u6b3e<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Quy_trinh_Khoa_so_ke_toan\" >\u4f1a\u8ba1\u7ed3\u8d26\u7a0b\u5e8f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Kiem_tra_va_doi_soat\" >\u68c0\u67e5\u548c\u9a8c\u8bc1<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\" >\u51c6\u786e\u7ed3\u8d26\u7684\u4e94\u6b65\u6d41\u7a0b\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\" >\u7b2c\u4e00\u6b65\u2014\u2014\u8f6c\u79fb\u6536\u5165\u6263\u9664<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\" >\u6b65\u9aa4\u4e8c\u2014\u2014\u8f6c\u79fb\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\" >\u6b65\u9aa4 3 \u2013 \u751f\u4ea7\u548c\u4e1a\u52a1\u8d39\u7528\u53ca\u5176\u4ed6\u8d39\u7528\u7684\u8f6c\u79fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\" >\u7b2c\u56db\u6b65\u2014\u2014\u786e\u5b9a\u5e76\u8f6c\u79fb\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\" >\u7b2c\u4e94\u6b65\u2014\u2014\u8f6c\u79fb\u672a\u5206\u914d\u7684\u7a0e\u540e\u5229\u6da6<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nhung_thay_doi_trong_yeu_va_rui_ro\" >\u91cd\u5927\u53d8\u5316\u548c\u98ce\u9669\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Thay_doi_cau_truc_Bao_cao_tai_chinh\" >\u8d22\u52a1\u62a5\u8868\u7ed3\u6784\u7684\u53d8\u5316\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\" >\u8f6c\u6362\u4e3a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u548c\u516c\u5141\u4ef7\u503c<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Rui_ro_sai_sot_va_che_tai_xu_phat\" >\u51fa\u9519\u548c\u5904\u7f5a\u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8c03\u6574\u5206\u5f55\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8c03\u6574\u5206\u5f55 <\/span><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u662f\u5728\u671f\u672b\u3001\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u4e4b\u524d\u8fdb\u884c\u7684\u4f1a\u8ba1\u5206\u5f55\uff0c\u76ee\u7684\u662f\u6839\u636e\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u66f4\u65b0\u548c\u51c6\u786e\u8bb0\u5f55\u6536\u5165\u548c\u652f\u51fa\u3002<\/span><span style=\"font-weight: 400;\">\u8fd9\u6837\u53ef\u4ee5\u786e\u4fdd\u8d39\u7528\u5728\u53d1\u751f\u7684\u6b63\u786e\u671f\u95f4\u5185\u5f97\u5230\u8bb0\u5f55\uff0c\u5e76\u4e14\u6536\u5165\u4e0e\u652f\u51fa\u76f8\u7b26\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51c6\u786e\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u662f\u7f16\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u7684\u524d\u63d0\u3002\u7f3a\u5c11\u8fd9\u4e9b\u6b65\u9aa4\uff0c\u516c\u53f8\u5229\u6da6\u53ef\u80fd\u4f1a\u88ab\u865a\u589e\u6216\u626d\u66f2\uff0c\u4ece\u800c\u7ed9\u6295\u8d44\u8005\u548c\u7a0e\u52a1\u673a\u5173\u5e26\u6765\u91cd\u5927\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\"><\/span><b>\u8c03\u6574\u5206\u5f55\u7684\u6027\u8d28\u548c\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7595\" aria-describedby=\"caption-attachment-7595\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7595\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7595\" class=\"wp-caption-text\">\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u5206\u5f55\u7684\u6027\u8d28\u548c\u76ee\u7684\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u900f\u5f7b\u7406\u89e3\u5982\u4f55\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u638c\u63e1\u4f1a\u8ba1\u7684\u4e24\u4e2a\u57fa\u672c\u539f\u5219\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_don_tich_Accrual_Basis\"><\/span><b>\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f1a\u8ba1\u6cd5\u300b\u53ca\u6700\u65b0\u6307\u5bfc\u6587\u4ef6\uff0c\u6240\u6709\u7ecf\u6d4e\u548c\u91d1\u878d\u4ea4\u6613\u5747\u987b\u5728\u53d1\u751f\u65f6\u8bb0\u5f55\uff0c\u65e0\u8bba\u8d44\u91d1\u5b9e\u9645\u6536\u4ed8\u65f6\u95f4\u5982\u4f55\u3002\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u662f\u5b9e\u73b0\u8fd9\u4e00\u539f\u5219\u7684\u624b\u6bb5\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a12\u6708\u4efd\u7528\u7535\uff0c\u4f46\u76f4\u5230\u6b21\u5e741\u6708\u4efd\u624d\u4ed8\u6b3e\u5e76\u6536\u5230\u53d1\u7968\u3002\u622a\u81f312\u670831\u65e5\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u8fdb\u884c\u8c03\u6574\u5206\u5f55\uff0c\u4ee5\u8bb0\u5f55\u8fd9\u7b14\u7535\u8d39\u652f\u51fa\uff0c\u786e\u4fdd\u8be5\u652f\u51fa\u8ba1\u5165\u5f53\u671f\u62a5\u544a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_Matching_Principle\"><\/span><b>\u5339\u914d\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u652f\u51fa\u5fc5\u987b\u4ee5\u4e00\u81f4\u7684\u65b9\u5f0f\u8bb0\u5f55\u3002\u786e\u8ba4\u6536\u5165\u65f6\uff0c\u4e5f\u5fc5\u987b\u786e\u8ba4\u4e0e\u4ea7\u751f\u8be5\u6536\u5165\u76f8\u5173\u7684\u76f8\u5e94\u652f\u51fa\u3002\u8fd9\u6709\u52a9\u4e8e\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u7684\u7ecf\u8425\u4e1a\u7ee9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\"><\/span><b>\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u8c03\u6574\u5206\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u6b63\u786e\u9075\u5faa\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u8c03\u6574\u5206\u5f55\u7f16\u5236\u548c\u7ed3\u8d26\u7a0b\u5e8f\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6839\u636e\u4ea4\u6613\u6027\u8d28\u5bf9\u6bcf\u7ec4\u8c03\u6574\u8fdb\u884c\u6e05\u6670\u5206\u7c7b\u3002\u51c6\u786e\u8bc6\u522b\u6bcf\u7ec4\u8c03\u6574\u4e0d\u4ec5\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\uff0c\u8fd8\u80fd\u786e\u4fdd\u6570\u636e\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8c03\u6574\u5206\u5f55\u7684\u4e3b\u8981\u7c7b\u522b\u5305\u62ec\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_sai_sot\"><\/span><b>\u8c03\u6574\u6761\u76ee\u4ee5\u6d88\u9664\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u7c7b\u4f1a\u8ba1\u5206\u5f55\u901a\u5e38\u5728\u72ec\u7acb\u5ba1\u8ba1\u6216\u76d1\u7ba1\u673a\u6784\u68c0\u67e5\u540e\u51fa\u73b0\uff0c\u76ee\u7684\u662f\u53d1\u73b0\u5dee\u5f02\u3001\u9519\u8bef\u6216\u4e0d\u5f53\u8bb0\u5f55\u3002\u4f1a\u8ba1\u5e08\u4f1a\u8fdb\u884c\u8c03\u6574\uff0c\u66f4\u65b0\u6570\u636e\uff0c\u4ee5\u53cd\u6620\u4ea4\u6613\u7684\u771f\u5b9e\u60c5\u51b5\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u53d1\u73b0\uff0c\u7531\u4e8e\u6253\u5b57\u9519\u8bef\uff0c\u4e00\u7b14\u4ef7\u503c 3 \u4ebf\u8d8a\u5357\u76fe\u7684\u672a\u6536\u6536\u5165\u9879\u76ee\u88ab\u8bb0\u4e3a 3.3 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5f71\u54cd\u4e86 511 \u53f7\u548c 131 \u53f7\u8d26\u6237\u7684\u4f59\u989d\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9519\u8bef\u8c03\u6574\u5206\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 511\uff1a3000 \u4e07<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">131\u53f7\u8d26\u6237\u67093000\u4e07\u3002\u00a0<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_doanh_thu\"><\/span><b>\u6536\u5165\u8c03\u6574\u5206\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u6536\u6536\u5165\uff1a\u9884\u6536\u6536\u5165\u662f\u6307\u4f01\u4e1a\u5df2\u6536\u5230\u5ba2\u6237\u4ed8\u6b3e\uff0c\u4f46\u5c1a\u672a\u5c65\u884c\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52a1\u7684\u4e49\u52a1\u3002\u8fd9\u7b14\u9884\u4ed8\u6b3e\u5c1a\u4e0d\u80fd\u7acb\u5373\u786e\u8ba4\u4e3a\u6536\u5165\uff0c\u800c\u662f\u88ab\u89c6\u4e3a\u672a\u6765\u9700\u8981\u5c65\u884c\u7684\u4e49\u52a1\uff0c\u56e0\u6b64\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\u5217\u4e3a\u8d1f\u503a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u7ecf\u6d4e\u89d2\u5ea6\u6765\u770b\uff0c\u8fd9\u5e76\u975e\u5b9e\u9645\u4ea7\u751f\u7684\u6536\u5165\uff0c\u800c\u662f\u4f01\u4e1a\u5bf9\u5ba2\u6237\u4f5c\u51fa\u7684\u627f\u8bfa\u3002\u53ea\u6709\u5f53\u8d27\u7269\u6309\u7167\u5408\u540c\u6761\u6b3e\u4ea4\u4ed8\u6216\u670d\u52a1\u63d0\u4f9b\u540e\uff0c\u4f01\u4e1a\u624d\u6709\u8d44\u683c\u786e\u8ba4\u76f8\u5e94\u7684\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u8bf7\u6ce8\u610f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u4e49\u52a1\u5c65\u884c\u7a0b\u5ea6\uff08\u6839\u636e\u5df2\u5b8c\u6210\u5de5\u4f5c\u6216\u5df2\u4ea4\u4ed8\u4ef7\u503c\u7684 1TP\/3T \u6bd4\u7387\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u9002\u5f53\u6bd4\u4f8b\u7684\u6536\u5165\u5206\u914d\u5230\u672c\u4f1a\u8ba1\u671f\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u8c03\u6574\u5206\u5f55\uff0c\u4ee5\u51cf\u5c11\u5e94\u4ed8\u8d26\u6b3e\u5e76\u589e\u52a0\u672c\u671f\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u786e\u8ba4\u5df2\u5b9e\u73b0\u7684\u6536\u5165\u65f6\uff0c\u5e94\u8fdb\u884c\u5982\u4e0b\u8c03\u6574\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 3387 \u2013 \u9884\u6536\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 511 \u2013 \u9500\u552e\u548c\u670d\u52a1\u6536\u5165<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u7bc7\u65e5\u5fd7\u6761\u76ee\u5305\u542b\u4e86\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u52a0\u5f53\u671f\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5e94\u5730\u51cf\u5c11\u503a\u52a1\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u51c6\u786e\u8c03\u6574\u672a\u5b9e\u73b0\u6536\u5165\u6709\u52a9\u4e8e\u8d22\u52a1\u62a5\u8868\u53cd\u6620\u4f01\u4e1a\u7ecf\u8425\u7684\u771f\u5b9e\u7ed3\u679c\uff0c\u540c\u65f6\u4e5f\u80fd\u786e\u4fdd\u7b26\u5408\u4f1a\u8ba1\u4e2d\u7684\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u548c\u914d\u6bd4\u539f\u5219\u3002<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">2025\u5e741\u67081\u65e5\uff0cA\u516c\u53f8\u4e0eB\u516c\u53f8\u7b7e\u8ba2\u79df\u8d41\u534f\u8bae\uff0c\u4ee5\u6269\u5927\u5176\u8425\u4e1a\u573a\u6240\uff0c\u79df\u671f\u4e3a6\u4e2a\u6708\uff0c\u5e76\u5411B\u516c\u53f8\u9884\u4ed8\u4e861.8\u4ebf\u8d8a\u5357\u76fe\u73b0\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e59\u65b9\u6536\u5230\u73b0\u91d1\u540e\uff0c\u5c06\u6309\u5982\u4e0b\u65b9\u5f0f\u5904\u7406\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 111\uff1a1.8 \u4ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3387 \u6709 1.8 \u4ebf\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e59\u65b9\u6bcf\u6708\u8fdb\u884c\u4e00\u6b21\u8c03\u6574\u5206\u5f55\uff0c\u5c06\u672a\u5b9e\u73b0\u6536\u5165\u8f6c\u5165\u63d0\u4f9b\u670d\u52a1\u6240\u5f97\u7684\u5df2\u5b9e\u73b0\u6536\u5165\u3002\u8c03\u6574\u5206\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3387\uff1a3000 \u4e07<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">511\u53f7\u8d26\u6237\u67093000\u4e07\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5e76\u7ee7\u7eed\u8fdb\u884c\uff0c\u76f4\u5230\u6240\u6709\u8f6c\u8d26\u5b8c\u6210\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5e94\u8ba1\u6536\u5165\uff1a\u5e94\u8ba1\u6536\u5165\u662f\u6307\u4f01\u4e1a\u5df2\u5c65\u884c\u5176\u5728\u7279\u5b9a\u671f\u95f4\u5185\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52a1\u7684\u4e49\u52a1\uff0c\u4f46\u5728\u8bb0\u5f55\u65f6\u5c1a\u672a\u6536\u5230\u5ba2\u6237\u4ed8\u6b3e\u7684\u6536\u5165\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u8fd9\u662f\u5df2\u7ecf\u4ea7\u751f\u7ecf\u6d4e\u6548\u76ca\u4f46\u5c1a\u672a\u4ea7\u751f\u5b9e\u9645\u73b0\u91d1\u6d41\u7684\u6536\u5165\u3002\u5728\u5904\u7406\u6b64\u7c7b\u4ea4\u6613\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u8bb0\u5f55\u4e0e\u5df2\u5b9e\u73b0\u4ef7\u503c\u76f8\u5bf9\u5e94\u7684\u6536\u5165\uff0c\u540c\u65f6\u901a\u8fc7\u589e\u52a0\u5e94\u6536\u8d26\u6b3e\u6765\u53cd\u6620\u4f01\u4e1a\u6536\u53d6\u6b3e\u9879\u7684\u6743\u5229\u3002\u56e0\u6b64\uff0c\u8c03\u6574\u5e94\u8ba1\u6536\u5165\u7684\u4f1a\u8ba1\u5206\u5f55\u5c06\u589e\u52a0\u8be5\u671f\u95f4\u7684\u6536\u5165\uff0c\u540c\u65f6\u589e\u52a0\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u8d44\u4ea7\uff08\u5e94\u6536\u8d26\u6b3e\uff09\u3002\u5e38\u89c1\u7684\u5e94\u8ba1\u6536\u5165\u60c5\u51b5\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u6536\u53d6\u8d37\u6b3e\u5229\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u671f\u79df\u8d41\u623f\u4ea7<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8c03\u6574\u5206\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u7f16\u53f7\u4e3a511\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u671f\u672b\uff0cA\u516c\u53f8\u5b9e\u73b0\u6536\u51652\u4ebf\u8d8a\u5357\u76fe\uff0c\u4f46\u672a\u8bb0\u5f55\u53d1\u7968\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u8ba4\u5e94\u8ba1\u6536\u5165\u7684\u8c03\u6574\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 131\uff1a2 \u4ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">511\u53f7\u8d26\u6237\u67092\u4ebf\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_chi_phi\"><\/span><b>\u6210\u672c\u8c03\u6574\u5206\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u4ed8\u8d39\u7528\uff1a\u9884\u4ed8\u8d39\u7528\u662f\u6307\u4f01\u4e1a\u5b9e\u9645\u53d1\u751f\u7684\u6b3e\u9879\uff0c\u4f46\u5176\u4f7f\u7528\u6216\u7ecf\u6d4e\u6548\u76ca\u4f1a\u8de8\u8d8a\u5355\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff0c\u5ef6\u4f38\u81f3\u540e\u7eed\u4f1a\u8ba1\u671f\u95f4\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u4eba\u5458\u4e0d\u5e94\u5728\u53d1\u751f\u8be5\u6b3e\u9879\u7684\u4f1a\u8ba1\u671f\u95f4\u5c06\u5176\u5168\u90e8\u8ba1\u5165\u8d39\u7528\uff0c\u800c\u662f\u9700\u8981\u6839\u636e\u5b9e\u9645\u4f7f\u7528\u60c5\u51b5\uff0c\u5206\u671f\u6216\u6309\u65f6\u95f4\u987a\u5e8f\u8fdb\u884c\u5206\u644a\u3002\u5bf9\u9884\u4ed8\u8d39\u7528\u8fdb\u884c\u8c03\u6574\u5206\u5f55\uff0c\u662f\u4e3a\u4e86\u5c06\u8be5\u8d39\u7528\u5408\u7406\u5206\u914d\u5230\u76f8\u5e94\u7684\u4f1a\u8ba1\u671f\u95f4\uff0c\u786e\u4fdd\u7b26\u5408\u6536\u5165\u4e0e\u8d39\u7528\u7684\u914d\u6bd4\u539f\u5219\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u5404\u671f\u95f4\u7684\u4e1a\u52a1\u7ecf\u8425\u72b6\u51b5\u3002\u5e38\u89c1\u7684\u9884\u4ed8\u8d39\u7528\u5305\u62ec\u9884\u4ed8\u79df\u91d1\u3001\u4fdd\u9669\u8d39\u3001\u9884\u4ed8\u5e7f\u544a\u8d39\u7b49\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u5f53\u5bf9\u9884\u4ed8\u8d39\u7528\u8fdb\u884c\u8c03\u6574\u65f6\uff0c\u4f01\u4e1a\u4f1a\u8bb0\u5f55\u8be5\u671f\u95f4\u8d39\u7528\u7684\u589e\u52a0\uff0c\u540c\u65f6\u51cf\u5c11\u76f8\u5e94\u8d44\u4ea7\u7684\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u8d28\u4e0a\uff0c\u9884\u4ed8\u8d39\u7528\u88ab\u89c6\u4e3a\u4e00\u9879\u8d44\u4ea7\uff0c\u56e0\u4e3a\u5728\u652f\u4ed8\u65f6\uff0c\u4f01\u4e1a\u5c1a\u672a\u5b8c\u5168\u5229\u7528\u8be5\u8d39\u7528\u5e26\u6765\u7684\u7ecf\u6d4e\u6548\u76ca\u3002\u53ea\u6709\u5f53\u4f01\u4e1a\u5728\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u95f4\u5b9e\u9645\u53d7\u76ca\u4e8e\u8be5\u8d39\u7528\u65f6\uff0c\u8fd9\u7b14\u91d1\u989d\u624d\u4f1a\u9010\u6b65\u786e\u8ba4\u4e3a\u8d39\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u6bcf\u4e2a\u5206\u914d\u671f\u5230\u6765\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u90fd\u4f1a\u8fdb\u884c\u8c03\u6574\u5206\u5f55\uff0c\u5c06\u8d44\u4ea7\u4ef7\u503c\u7684\u4e00\u90e8\u5206\u8f6c\u5165\u8d39\u7528\u3002\u6b64\u8c03\u6574\u65e8\u5728\u786e\u4fdd\u8d39\u7528\u5728\u6536\u76ca\u53d1\u751f\u65f6\u5f97\u5230\u786e\u8ba4\uff0c\u7b26\u5408\u4f1a\u8ba1\u4e2d\u7684\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u548c\u914d\u6bd4\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 242<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u5728\u76f8\u5173\u8d26\u6237\uff08111\u3001112\u2026\u2026\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u671f\u672b\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u8fdb\u884c\u5206\u644a\u5206\u5f55\uff0c\u5c06\u4e4b\u524d\u8bb0\u5f55\u7684\u9884\u4ed8\u8d39\u7528\u8f6c\u5165\u5f53\u671f\u76f8\u5e94\u7684\u751f\u4ea7\u7ecf\u8425\u8d39\u7528\u3002\u8fd9\u786e\u4fdd\u4e86\u8d39\u7528\u5728\u7ecf\u6d4e\u5229\u76ca\u4ea7\u751f\u65f6\u5f97\u5230\u786e\u8ba4\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u7684\u7ecf\u8425\u6210\u679c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d39\u7528\u8d26\u6237\uff08641\u3001642\u2026\u2026\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u53f7\u4e3a242\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> 2025\u5e741\u67081\u65e5\uff0cC\u516c\u53f8\u4e0eD\u516c\u53f8\u7b7e\u8ba2\u79df\u8d41\u534f\u8bae\uff0c\u5c06\u8be5\u7269\u4e1a\u7528\u4f5c\u5176\u4ee3\u8868\u5904\uff0c\u79df\u671f\u4e3a6\u4e2a\u6708\uff0c\u5e76\u9884\u4ed8D\u516c\u53f82.4\u4ebf\u8d8a\u5357\u76fe\u73b0\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f53\u65f6\uff0c\u7532\u65b9\u8bb0\u5f55\u9053\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 242\uff1a2.4 \u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">111\u53f7\u8d26\u6237\u67092.4\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6bcf\u6708\uff0c\u7532\u65b9\u5bf9\u79df\u91d1\u652f\u51fa\u8fdb\u884c\u4ee5\u4e0b\u8c03\u6574\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 642\uff1a4000 \u4e07\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">242\u53f7\u8d26\u6237\u67094000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5e76\u5b9a\u671f\u91cd\u590d\u6b64\u8fc7\u7a0b\uff0c\u76f4\u5230\u6574\u4e2a\u8f6c\u8d26\u5b8c\u6210\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u8ba1\u8d39\u7528\uff1a\u5e94\u8ba1\u8d39\u7528\u662f\u6307\u5728\u4f1a\u8ba1\u671f\u95f4\u5185\u5b9e\u9645\u53d1\u751f\u4f46\u622a\u81f3\u671f\u672b\u4f01\u4e1a\u5c1a\u672a\u652f\u4ed8\u6216\u8bb0\u5165\u8d26\u7c3f\u7684\u8d39\u7528\u3002\u5728\u5bf9\u5e94\u8ba1\u8d39\u7528\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u8bb0\u5f55\u8be5\u671f\u95f4\u8d39\u7528\u7684\u589e\u52a0\uff0c\u5e76\u540c\u65f6\u8bb0\u5f55\u76f8\u5e94\u7684\u8d1f\u503a\u3002\u7531\u4e8e\u8fd9\u4e9b\u6b3e\u9879\u5c06\u5728\u4e0b\u4e00\u4f1a\u8ba1\u671f\u95f4\u652f\u4ed8\uff0c\u56e0\u6b64\u8fd9\u4e9b\u91d1\u989d\u88ab\u5f52\u7c7b\u4e3a\u77ed\u671f\u8d1f\u503a\uff0c\u901a\u5e38\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\u4ee5\u201c\u5e94\u8ba1\u8d39\u7528\u201d\u7684\u540d\u4e49\u5217\u793a\u3002\u6b63\u786e\u8bb0\u5f55\u5e94\u8ba1\u8d39\u7528\u80fd\u591f\u786e\u4fdd\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u7684\u843d\u5b9e\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u4f01\u4e1a\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u7684\u5b9e\u9645\u8d22\u52a1\u4e49\u52a1\uff08\u4f8b\u5982\uff0c\u6bcf\u6708\u5de5\u8d44\u5c06\u5728\u4e0b\u6708\u521d\u652f\u4ed8\uff1b\u672a\u652f\u4ed8\u7684\u670d\u52a1\u8d39\u7b49\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">X \u516c\u53f8\u6708\u5e95\u6536\u5230\u4e00\u5f20\u7535\u8d39\u8d26\u5355\uff0c\u91d1\u989d\u4e3a 15,000,000 \u8d8a\u5357\u76fe\uff0c\u589e\u503c\u7a0e 10%\uff0c\u4f46\u5c1a\u672a\u5411\u7535\u529b\u516c\u53f8\u4ed8\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5df2\u5b9e\u73b0\u6210\u672c\u7684\u8c03\u6574\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 642\uff1a15,000,000 \u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133\uff1a1,500,000 \u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">331\u53f7\u8d26\u6237\u4f59\u989d\uff1a16,500,000\u8d8a\u5357\u76fe<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_chinh_cac_khoan_du_phong\"><\/span><b>\u8c03\u6574\u6761\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7b2c18\u53f7\uff08VAS No. 18\uff09\uff0c\u51c6\u5907\u91d1\u662f\u6307\u91d1\u989d\u6216\u652f\u4ed8\u65f6\u95f4\u5c1a\u672a\u7cbe\u786e\u786e\u5b9a\u7684\u8d1f\u503a\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u5df2\u627f\u62c5\u4e00\u9879\u5f53\u671f\u4e49\u52a1\uff0c\u4f46\u652f\u4ed8\u91d1\u989d\u6216\u65f6\u95f4\u4ecd\u5b58\u5728\u4f30\u8ba1\u6210\u5206\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u4e0a\uff0c\u8bb8\u591a\u51c6\u5907\u91d1\u7684\u8ba1\u63d0\u662f\u4e3a\u4e86\u66f4\u8c28\u614e\u5730\u53cd\u6620\u8d44\u4ea7\u4ef7\u503c\uff0c\u5177\u4f53\u505a\u6cd5\u662f\u5411\u4e0b\u8c03\u6574\u76f8\u5173\u8d44\u4ea7\u7684\u8d26\u9762\u4ef7\u503c\u3002\u8fd9\u4f7f\u5f97\u8d22\u52a1\u62a5\u8868\u80fd\u591f\u66f4\u51c6\u786e\u5730\u53cd\u6620\u8d44\u4ea7\u7684\u56de\u6536\u53ef\u80fd\u6027\u6216\u6f5c\u5728\u98ce\u9669\u6c34\u5e73\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\u53ef\u4ee5\u9884\u7559\u5404\u79cd\u7c7b\u578b\u7684\u51c6\u5907\u91d1\uff0c\u5176\u4e2d\u6700\u5e38\u89c1\u7684\u6709\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u8d27\u6298\u65e7\u51c6\u5907\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d1f\u503a\u51c6\u5907\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u6536\u8d26\u6b3e\u574f\u8d26\u51c6\u5907<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u62e8\u5907\u662f\u51e0\u4e4e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u6267\u884c\u7684\u4e00\u9879\u4f8b\u884c\u64cd\u4f5c\uff0c\u5c24\u5176\u662f\u5728\u4f1a\u8ba1\u671f\u672b\u3002\u901a\u5e38\uff0c\u62e8\u5907\u5206\u5f55\u662f\u5728\u7ed3\u8d26\u524d\u5b8c\u6210\u8c03\u6574\u5206\u5f55\u7684\u8fc7\u7a0b\u4e2d\u8bb0\u5f55\u7684\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u80fd\u591f\u51c6\u786e\u53cd\u6620\u7f16\u5236\u62a5\u544a\u65f6\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6267\u884c\u7684\u65e5\u8bb0\u8d26\u5206\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d39\u7528\u8d26\u6237<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bbe\u6709\u50a8\u5907\u8d26\u6237\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Khoa_so_ke_toan\"><\/span><b>\u4f1a\u8ba1\u7ed3\u8d26\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8c03\u6574\u5b8c\u6210\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u5728\u7ed3\u8d26\u9636\u6bb5\u6267\u884c\u8c03\u6574\u5206\u5f55\u5e76\u5173\u95ed\u8d26\u7c3f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_doi_soat\"><\/span><b>\u68c0\u67e5\u548c\u9a8c\u8bc1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u8d26\u8fc7\u7a0b\u5f97\u5230\u4e86\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u548c\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u5927\u6570\u636e\u7684\u6709\u529b\u652f\u6301\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u6838\u5bf9\uff1a\u786e\u4fdd\u603b\u8d26\u4e0e\u660e\u7ec6\u8d26 100% \u76f8\u7b26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u7269\u76d8\u70b9\uff1a\u5bf9\u4ed3\u5e93\u548c\u73b0\u91d1\u8fdb\u884c\u5b9e\u7269\u76d8\u70b9\uff0c\u5e76\u4e0e\u4e3b\u8981\u5ba2\u6237\/\u4f9b\u5e94\u5546\u7b7e\u7f72\u5e94\u6536\/\u5e94\u4ed8\u8d26\u6b3e\u8c03\u8282\u8868\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u8bf7\u6ce8\u610f\u8d26\u6237\u53d8\u66f4\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 99\/2025 \u53f7\u901a\u51fd\uff0c\u4e00\u4e9b\u8d26\u6237\u7684\u7ec6\u8282\u7565\u6709\u53d8\u5316\uff08\u4f8b\u5982\uff0c\u91d1\u878d\u50a8\u5907\u57fa\u91d1\u7684\u4f1a\u8ba1\u5236\u5ea6\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\"><\/span><b>\u51c6\u786e\u7ed3\u8d26\u7684\u4e94\u6b65\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7594\" aria-describedby=\"caption-attachment-7594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7594\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7594\" class=\"wp-caption-text\">\u6267\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u7684\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u8fc7\u7a0b\u5fc5\u987b\u9075\u5faa\u903b\u8f91\u987a\u5e8f\uff0c\u4ee5\u907f\u514d\u6570\u636e\u5dee\u5f02\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\"><\/span><b>\u7b2c\u4e00\u6b65\u2014\u2014\u8f6c\u79fb\u6536\u5165\u6263\u9664<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u8d26\u6237\u4f59\u989d\uff0c\u5982\u8d38\u6613\u6298\u6263\u3001\u9500\u552e\u6298\u8ba9\u548c\u9000\u8d27\uff08\u5982\u679c\u5728\u65e7\u7684 511 \u6216 521 \u8d26\u6237\u7684\u5b50\u8d26\u6237\u4e0b\u5355\u72ec\u6838\u7b97\uff09\uff0c\u90fd\u5fc5\u987b\u8f6c\u79fb\u4ee5\u786e\u5b9a\u51c0\u6536\u5165\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 511<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u7f16\u53f7\u4e3a521\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\"><\/span><b>\u6b65\u9aa4\u4e8c\u2014\u2014\u8f6c\u79fb\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5c06\u8d26\u6237 511 \u7684\u6240\u6709\u51c0\u6536\u5165\u548c\u8d26\u6237 711 \u7684\u5176\u4ed6\u6536\u5165\u8f6c\u79fb\u5230\u8d26\u6237 911 \u7684\u8d37\u65b9\uff08\u786e\u5b9a\u7ecf\u8425\u6210\u679c\uff09\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 511 \u548c 711<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709911\u8fd9\u4e2a\u8d26\u53f7\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u751f\u4ea7\u548c\u4e1a\u52a1\u8d39\u7528\u53ca\u5176\u4ed6\u8d39\u7528\u7684\u8f6c\u79fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5c06\u7b2c 6 \u7c7b\u548c\u7b2c 8 \u7c7b\u8d39\u7528\u8d26\u6237\u8f6c\u5165\u7b2c 911 \u8d26\u6237\u7684\u501f\u65b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 911<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709 632\u3001635\u3001641\u3001642 \u548c 811\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\"><\/span><b>\u7b2c\u56db\u6b65\u2014\u2014\u786e\u5b9a\u5e76\u8f6c\u79fb\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5229\u6da6\uff08\u8d37\u65b9\u4f59\u989d 911\uff09\uff0c\u4f1a\u8ba1\u5e08\u8ba1\u7b97\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 821\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u8d26\u6237 3334\u3002\u7136\u540e\uff0c\u8f6c\u79fb\u7a0e\u8d39\uff1a\u501f\u8bb0\u8d26\u6237 911 \/ \u8d37\u8bb0\u8d26\u6237 821\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\"><\/span><b>\u7b2c\u4e94\u6b65\u2014\u2014\u8f6c\u79fb\u672a\u5206\u914d\u7684\u7a0e\u540e\u5229\u6da6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u8d26\u6237 911 \u7684\u6700\u7ec8\u4f59\u989d\uff0c\u5e76\u5c06\u5176\u8f6c\u5165\u8d26\u6237 421\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u6709\u76c8\u5229\uff1a\u501f\u8bb0\u8d26\u6237 911 \/ \u8d37\u8bb0\u8d26\u6237 421\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53d1\u751f\u635f\u5931\uff1a\u501f\u8bb0\u8d26\u6237 421 \/ \u8d37\u8bb0\u8d26\u6237 911\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1\u516c\u53f8\u3002<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_trong_yeu_va_rui_ro\"><\/span><b>\u91cd\u5927\u53d8\u5316\u548c\u98ce\u9669\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u65f6\uff0c\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff0c\u4ee5\u786e\u4fdd\u5176\u6743\u5a01\u6027\u548c\u53ef\u9760\u6027\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_Bao_cao_tai_chinh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u7ed3\u6784\u7684\u53d8\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea2026\u5e74\u8d77\uff0c\u201c\u8d44\u4ea7\u8d1f\u503a\u8868\u201d\u5c06\u6b63\u5f0f\u66f4\u540d\u4e3a\u201c\u8d22\u52a1\u72b6\u51b5\u8868\u201d\u3002\u8be5\u62a5\u544a\u7684\u9879\u76ee\u7f16\u6392\u9700\u8981\u6781\u5176\u7cbe\u786e\u7684\u8c03\u6574\u5206\u5f55\u6570\u636e\uff0c\u5c24\u5176\u9700\u8981\u6839\u636e\u5b9e\u9645\u7684\u5546\u4e1a\u5468\u671f\u5bf9\u77ed\u671f\u8d44\u4ea7\u548c\u957f\u671f\u8d44\u4ea7\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\"><\/span><b>\u8f6c\u6362\u4e3a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u548c\u516c\u5141\u4ef7\u503c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)\uff0c\u90a3\u4e48\u5728\u8fdb\u884c\u8c03\u6574\u5206\u5f55\u548c\u7ed3\u8d26\u65f6\uff0c\u9700\u8981\u5c06\u8d44\u4ea7\u4ef7\u503c\u4ece\u6210\u672c\u8c03\u6574\u4e3a\u516c\u5141\u4ef7\u503c\u3002\u8fd9\u4f1a\u5e26\u6765\u5de8\u5927\u7684\u4f30\u503c\u6311\u6218\uff0c\u9700\u8981\u53ef\u9760\u7684\u4e13\u4e1a\u8bc1\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_sai_sot_va_che_tai_xu_phat\"><\/span><b>\u51fa\u9519\u548c\u5904\u7f5a\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5b58\u5728\u4ee5\u4e0b\u9519\u8bef\u548c\u5904\u7f5a\u98ce\u9669\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9057\u6f0f\u8c03\u6574\u5206\u5f55\u7684\u9519\u8bef\uff1a\u8fd9\u4e9b\u9519\u8bef\u4f1a\u5bfc\u81f4\u7eb3\u7a0e\u4e49\u52a1\u51fa\u73b0\u5dee\u5f02\uff0c\u5e76\u53ef\u80fd\u5bfc\u81f4\u5c11\u62a5\u7a0e\u6b3e\u91d1\u989d\u5904\u4ee5 10% \u81f3 20% \u7684\u7f5a\u6b3e\uff0c\u5177\u4f53\u89c4\u5b9a\u89c1\u300a\u5173\u4e8e\u8d22\u52a1\u548c\u4f1a\u8ba1\u9886\u57df\u884c\u653f\u5904\u7f5a\u7684\u6cd5\u4ee4\u300b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u8d26\u987a\u5e8f\u9519\u8bef\uff1a\u8fd9\u4f1a\u626d\u66f2\u672a\u5206\u914d\u5229\u6da6\uff0c\u5f71\u54cd\u80a1\u606f\u5206\u914d\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u8ba1\u63d0\u51c6\u5907\u91d1\u4e0d\u4ec5\u662f\u9075\u5b88VAS 18\u51c6\u5219\u7684\u5fc5\u8981\u6761\u4ef6\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u53cd\u6620\u8d22\u52a1\u72b6\u51b5\u3001\u63a7\u5236\u6f5c\u5728\u98ce\u9669\u7684\u91cd\u8981\u5de5\u5177\u3002\u82e5\u5728\u5e74\u672b\u8c03\u6574\u671f\u95f4\u672a\u80fd\u5145\u5206\u3001\u51c6\u786e\u5730\u8ba1\u63d0\u51c6\u5907\u91d1\uff0c\u5219\u6781\u6613\u5bfc\u81f4\u8d22\u52a1\u62a5\u8868\u4e0d\u51c6\u786e\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u5229\u6da6\u3001\u7eb3\u7a0e\u4e49\u52a1\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c55\u671b 2026 \u5e74\uff0c\u968f\u7740\u4f1a\u8ba1\u6cd5\u89c4\u7684\u8bf8\u591a\u53d8\u5316\u548c\u900f\u660e\u5ea6\u8981\u6c42\u7684\u63d0\u9ad8\uff0c\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u5e94\u6025\u8ba1\u5212\uff0c\u5c06\u5176\u4f5c\u4e3a\u7ed3\u8d26\u524d\u4e00\u9879\u5f3a\u5236\u6027\u7684\u98ce\u9669\u63a7\u5236\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6839\u636e\u65b0\u6cd5\u89c4\u5ba1\u67e5\u5176\u51c6\u5907\u91d1\u6d41\u7a0b\u3001\u89c4\u8303\u8c03\u6574\u5206\u5f55\u6216\u4f18\u5316\u5176\u7ed3\u8d26\u7a0b\u5e8f\uff0c\u8bf7\u4e3b\u52a8\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u4ee5\u83b7\u5f97\u6700\u51c6\u786e\u7684\u652f\u6301\u548c\u5efa\u8bae\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \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<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5 l\u00e0 b\u01b0\u1edbc then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a to\u00e0n b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng International Financial Reporting Standards (IFRS) ng\u00e0y c\u00e0ng r\u00f5 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7592","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\/7592","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=7592"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7592\/revisions"}],"predecessor-version":[{"id":7596,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7592\/revisions\/7596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7593"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}