{"id":8539,"date":"2026-05-15T10:36:08","date_gmt":"2026-05-15T03:36:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8539"},"modified":"2026-05-15T10:36:08","modified_gmt":"2026-05-15T03:36:08","slug":"dieu-kien-gop-bctc-khong-qua-15-thang","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/","title":{"rendered":"\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u6761\u4ef6\u662f\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u8d22\u52a1\u62a5\u8868\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7 15 \u4e2a\u6708\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e 2025 \u5e74\u5e95\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u786e\u5b9a\u5408\u5e76\u4e0d\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u8d22\u52a1\u62a5\u8868\u7684\u6b63\u786e\u6807\u51c6\u5c24\u4e3a\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u5f53\u524d\u5f62\u52bf\u4e0b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u81ea2026\u5e741\u67081\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u3002\u8bb8\u591a\u4f01\u4e1a\u8bef\u4ee5\u4e3a\uff0c\u53ea\u8981\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4e0d\u8db33\u4e2a\u6708\uff0c\u5c31\u53ef\u4ee5\u5c06\u8d22\u52a1\u62a5\u8868\u5408\u5e76\u81f3\u4e0b\u4e00\u5e74\u5ea6\u3002\u7136\u800c\uff0c\u5b9e\u9645\u4e0a\uff0c\u8fc7\u6e21\u5230\u65b0\u7684\u4f1a\u8ba1\u5236\u5ea6\u4f1a\u5f15\u53d1\u8bf8\u591a\u6cd5\u5f8b\u95ee\u9898\u3002\u672c\u6587\u5c06\u6839\u636e2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\uff0c\u8be6\u7ec6\u5206\u6790\u5408\u5e76\u671f\u9650\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u8d22\u52a1\u62a5\u8868\u7684\u76f8\u5173\u6761\u4ef6\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Tai-chinh-nha-nuoc\/Cong-van-66-QLKT-DN-2026-gop-bao-cao-tai-chinh-691250.aspx\" target=\"_blank\" rel=\"noopener\">\u5b98\u65b9\u6587\u4ef6 66\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-20-2026-ND-CP-huong-dan-Nghi-quyet-198-2025-QH15-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-673099.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u4e86\u89e3\u4f55\u65f6\u53ef\u4ee5\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u4f55\u65f6\u9700\u8981\u5355\u72ec\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u4f01\u4e1a\u5728\u8fd0\u8425\u7684\u524d\u4e09\u5e74\u4eab\u53d7\u516c\u53f8\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u4f18\u60e0\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Khung_phap_ly_ve_ky_ke_toan_dau_tien_theo_Luat_Ke_toan_2015\" >2015\u5e74\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7684\u6cd5\u5f8b\u6846\u67b6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Hieu_dung_ve_dieu_kien_gop_BCTC_khong_qua_15_thang_trong_thuc_tien\" >\u4e86\u89e3\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u5f97\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u6761\u4ef6\u7684\u5b9e\u9645\u5e94\u7528\u3002<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Thong_tu_992025TT-BTC_doi_voi_doanh_nghiep_thanh_lap_cuoi_nam_2025\" >\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u9002\u7528\u4e8e 2025 \u5e74\u5e95\u6210\u7acb\u7684\u4f01\u4e1a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Cong_van_66QLKT-DN\" >\u5b98\u65b9\u6587\u4ef6 66\/QLKT-DN<\/a><\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Y_nghia_cua_viec_khong_cho_gop_doi_voi_co_quan_quan_ly\" >\u7981\u6b62\u5408\u5e76\u5bf9\u76d1\u7ba1\u673a\u6784\u7684\u5f71\u54cd\u3002<\/a><\/li><\/ul><\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Truong_hop_doanh_nghiep_ap_dung_Thong_tu_133\" >\u4f01\u4e1a\u9002\u7528\u7b2c133\u53f7\u901a\u544a\u7684\u6848\u4f8b<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Chinh_sach_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\" >\u6839\u636e\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u653f\u7b56<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Dieu_kien_1_Doi_tuong_la_doanh_nghiep_vua_va_nho_dang_ky_lan_dau\" >\u6761\u4ef6 1\uff1a\u7533\u8bf7\u4eba\u5fc5\u987b\u662f\u9996\u6b21\u6ce8\u518c\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Dieu_kien_2_Khong_thuoc_truong_hop_to_chuc_lai_doanh_nghiep\" >\u6761\u4ef6 2\uff1a\u4e0d\u53d7\u4e1a\u52a1\u91cd\u7ec4\u7684\u5f71\u54cd\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Huong_dan_lap_ho_so_va_quyet_toan_cho_doanh_nghiep_thanh_lap_cuoi_nam_2025\" >2025\u5e74\u5e95\u6210\u7acb\u7684\u4f01\u4e1a\u7684\u6587\u4ef6\u51c6\u5907\u548c\u8d26\u76ee\u7ed3\u7b97\u6307\u5357\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-kien-gop-bctc-khong-qua-15-thang\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_ky_ke_toan_dau_tien_theo_Luat_Ke_toan_2015\"><\/span><b>2015\u5e74\u4f1a\u8ba1\u6cd5\u89c4\u5b9a\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8003\u8651\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u671f\u9650\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u6761\u4ef6\u4e4b\u524d\uff0c\u6211\u4eec\u9700\u8981\u56de\u5f522015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u89c4\u5b9a\u7684\u4f1a\u8ba1\u671f\u95f4\u6838\u5fc3\u539f\u5219\u3002\u8fd9\u662f\u6240\u6709\u540e\u7eed\u6307\u5bfc\u6027\u6587\u4ef6\u5fc5\u987b\u9075\u5faa\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u671f\u95f4\u662f\u6307\u4ece\u4f1a\u8ba1\u5206\u5f55\u8bb0\u5f55\u4e4b\u65f6\u5230\u8d26\u7c3f\u5173\u95ed\u3001\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u4e4b\u65f6\u4e4b\u95f4\u7684\u65f6\u95f4\u6bb5\u3002\u5bf9\u4e8e\u6b63\u5e38\u7ecf\u8425\u7684\u4f01\u4e1a\uff0c\u4f1a\u8ba1\u5e74\u5ea6\u4e3a12\u4e2a\u5b8c\u6574\u7684\u6708\u4efd\uff0c\u6309\u65e5\u5386\u5e74\u8ba1\u7b97\uff0c\u5373\u4ece1\u67081\u65e5\u81f312\u670831\u65e5\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\uff0c2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c12\u6761\u5bf9\u6b64\u4f5c\u51fa\u4e86\u5177\u4f53\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u6210\u7acb\u4f01\u4e1a\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4ece\u8425\u4e1a\u6267\u7167\u9881\u53d1\u4e4b\u65e5\u8d77\u81f3\u4f1a\u8ba1\u5e74\u5ea6\u7684\u6700\u540e\u4e00\u5929\uff0812\u670831\u65e5\uff09\u6b62\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u6709\u7279\u6b8a\u7ecf\u8425\u5468\u671f\u7684\u4f01\u4e1a\u53ef\u4ee5\u6ce8\u518c\u4e0d\u540c\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u4f46\u5fc5\u987b\u786e\u4fdd\u8be5\u4f1a\u8ba1\u5e74\u5ea6\u81f3\u5c11\u4e3a 12 \u4e2a\u6708\uff0c\u5e76\u901a\u77e5\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6210\u7acb\u65f6\u95f4\u8fc7\u665a\uff0c\u4f8b\u5982\u572812\u670810\u65e5\u624d\u6210\u7acb\uff0c\u5c31\u4f1a\u51fa\u73b0\u95ee\u9898\u3002\u5982\u679c\u5fc5\u987b\u4ec5\u7f16\u523621\u5929\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4f01\u4e1a\u5c06\u627f\u62c5\u4e0d\u5fc5\u8981\u7684\u6210\u672c\u3002\u56e0\u6b64\uff0c\u5f15\u5165\u4e86\u4e00\u79cd\u7075\u6d3b\u7684\u673a\u5236\uff0c\u5141\u8bb8\u5408\u5e76\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4ee5\u89e3\u51b3\u8fd9\u4e2a\u95ee\u9898\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8be5\u5bfb\u6c42\u5efa\u8bae\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tphcm\/\">\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-ty-dich-vu-ke-toan\/\">\u4f1a\u8ba1\u670d\u52a1\u516c\u53f8<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4fe1\u8a89\u826f\u597d\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u53ef\u4ee5\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\uff0c\u5e76\u4fdd\u62a4\u516c\u53f8\u7684\u5229\u76ca\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_dieu_kien_gop_BCTC_khong_qua_15_thang_trong_thuc_tien\"><\/span><b>\u4e86\u89e3\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u5f97\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u6761\u4ef6\u7684\u5b9e\u9645\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8542\" aria-describedby=\"caption-attachment-8542\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8542\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8542\" class=\"wp-caption-text\">\u4e86\u89e3\u5408\u5e76\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u8d22\u52a1\u62a5\u8868\u7684\u6761\u4ef6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c\u5341\u4e8c\u6761\u7b2c\u56db\u6b3e\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u7b26\u5408\u7279\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u53ef\u4ee5\u5408\u5e76\u4f1a\u8ba1\u671f\u95f4\u3002\u5173\u952e\u5728\u4e8e\uff0c\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4e0d\u5f97\u8d85\u8fc7\u8fde\u7eed\u4e09\u4e2a\u6708\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f1a\u8ba1\u671f\u95f4\u7b26\u5408\u4e0d\u8db33\u4e2a\u6708\u7684\u6807\u51c6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5c06\u5176\u4e0e\u4e0b\u4e00\u4f1a\u8ba1\u5e74\u5ea6\u5408\u5e76\u4e3a\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u3002\u4f46\u662f\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u7262\u8bb0\u4e00\u6761\u5173\u952e\u89c4\u5219\uff1a\u5408\u5e76\u540e\u7684\u8d22\u52a1\u62a5\u8868\u671f\u9650\u4e0d\u5f97\u8d85\u8fc715\u4e2a\u6708\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u6210\u7acb\u4e8e2025\u5e7410\u6708\uff08\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4e3a3\u4e2a\u6708\uff09\uff0c\u5b83\u53ef\u4ee5\u5c06\u5176\u4e0e2026\u5e74\u768412\u4e2a\u6708\u5408\u5e76\uff0c\u4ece\u800c\u5f62\u6210\u4e00\u4e2a\u6b63\u597d15\u4e2a\u6708\u7684\u4f1a\u8ba1\u671f\u95f4\u3002\u5982\u679c\u8be5\u4f01\u4e1a\u6210\u7acb\u4e8e2025\u5e749\u6708\uff08\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u4e3a4\u4e2a\u6708\uff09\uff0c\u5219\u5fc5\u987b\u5355\u72ec\u63d0\u4ea42025\u5e74\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u56e0\u4e3a\u5408\u5e76\u540e\u5c06\u8fdd\u53cd15\u4e2a\u6708\u7684\u89c4\u5219\uff08\u603b\u671f\u9650\u4e3a16\u4e2a\u6708\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5728 2026 \u5e74\u65b0\u65e7\u4f1a\u8ba1\u5236\u5ea6\u8fc7\u6e21\u671f\u95f4\uff0c\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u5f97\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u89c4\u5b9a\uff0c\u56e0\u8d22\u653f\u90e8\u6700\u65b0\u6307\u5bfc\u6027\u901a\u77e5\u800c\u53d7\u5230\u963b\u788d\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_doi_voi_doanh_nghiep_thanh_lap_cuoi_nam_2025\"><\/span><b>\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u9002\u7528\u4e8e 2025 \u5e74\u5e95\u6210\u7acb\u7684\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6307\u5bfc\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\uff0c\u653f\u5e9c\u53d1\u5e03\u4e86\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u65e8\u5728\u5b9e\u73b0\u8d22\u52a1\u7ba1\u7406\u7cfb\u7edf\u7684\u73b0\u4ee3\u5316\u3002\u6839\u636e\u8be5\u901a\u77e5\u7b2c31\u6761\uff0c\u5176\u751f\u6548\u65e5\u671f\u4e3a2026\u5e741\u67081\u65e5\u3002\u8fd9\u9020\u6210\u4e86\u4e00\u9879\u6280\u672f\u969c\u788d\uff0c\u4f7f\u5f97\u8bb8\u591a\u4f01\u4e1a\uff0c\u5373\u4f7f\u6709\u610f\u613f\uff0c\u4e5f\u65e0\u6cd5\u5728\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u65f6\u95f4\u5185\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_66QLKT-DN\"><\/span><b>\u5b98\u65b9\u6587\u4ef6 66\/QLKT-DN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e741\u670815\u65e5\uff0c\u4f1a\u8ba1\u5ba1\u8ba1\u76d1\u7763\u90e8\u95e8\u53d1\u51fa\u7b2c66\/QLKT-DN\u53f7\u516c\u51fd\uff0c\u6b63\u5f0f\u56de\u5e94\u5408\u5e76\u62a5\u8868\u95ee\u9898\u3002\u516c\u51fd\u6307\u51fa\uff0c\u867d\u7136\u8be5\u516c\u53f8\u6210\u7acb\u65f6\u95f4\u57282025\u5e7412\u670810\u65e5\u81f32025\u5e7412\u670831\u65e5\u4e4b\u95f4\uff0c\u4e0d\u8db3\u4e09\u4e2a\u6708\uff0c\u4f462026\u5e741\u67081\u65e5\u4e4b\u524d\u9002\u7528\u7b2c99\u53f7\u901a\u77e5\u5e76\u65e0\u4f9d\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u4ec5\u9002\u7528\u4e8e 2026 \u5e74 1 \u6708 1 \u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002\u6839\u636e\u7b2c 99 \u53f7\u901a\u51fd\uff0c\u4f01\u4e1a\u4e0d\u80fd\u5bf9 2025 \u5e74 12 \u6708\u7684\u4ea4\u6613\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002\u5982\u679c\u4f01\u4e1a\u5c06 2025 \u5e74\u671f\u95f4\u4e0e 2026 \u5e74\u671f\u95f4\u5408\u5e76\uff0c\u5219\u8be5\u62a5\u544a\u5728\u4f1a\u8ba1\u5236\u5ea6\u65b9\u9762\u5c06\u6210\u4e3a\u4e00\u4e2a\u4e0d\u4e00\u81f4\u7684\u5b9e\u4f53\uff082025 \u5e74 12 \u6708\u6309\u65e7\u5236\u5ea6\u8ba1\u7b97\uff0c2026 \u5e74 12 \u6708\u6309\u65b0\u5236\u5ea6\u8ba1\u7b97\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5c3d\u7ba1\u4f1a\u8ba1\u6cd5\u5141\u8bb8\uff0c\u4f46\u7531\u4e8e\u4e24\u5e74\u95f4\u6cd5\u89c4\u5b58\u5728\u5dee\u5f02\uff0c2025\u5e7412\u6708\u6210\u7acb\u7684\u4f01\u4e1a\u4e0d\u5f97\u9002\u7528\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u89c4\u5b9a\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u6700\u597d\u4e3b\u52a8\u91c7\u53d6\u63aa\u65bd\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> \u8058\u8bf7\u4f1a\u8ba1\u5e08\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5728\u8fc7\u6e21\u5230\u7b2c 99 \u53f7\u901a\u544a\u4e4b\u524d\u4f1a\u8ba1\u6570\u636e\u7684\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_khong_cho_gop_doi_voi_co_quan_quan_ly\"><\/span><b>\u7981\u6b62\u5408\u5e76\u5bf9\u76d1\u7ba1\u673a\u6784\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u6c42\u5206\u522b\u63d0\u4ea42025\u5e74\u62a5\u544a\u6709\u52a9\u4e8e\u7a0e\u52a1\u548c\u8d22\u653f\u90e8\u95e8\u5728\u65b0\u4f1a\u8ba1\u5236\u5ea6\u5b9e\u65bd\u524d\u5b8c\u6210\u65e7\u6570\u636e\u7684\u6574\u7406\u3002\u8fd9\u907f\u514d\u4e86\u5728\u5e94\u7528\u65b0\u4f1a\u8ba1\u51c6\u5219\u6216\u8d44\u4ea7\u4f30\u503c\u65b9\u6cd5\u65f6\u51fa\u73b0\u6df7\u6dc6\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u65b9\u6cd5\u53ef\u80fd\u5728\u65b0\u65e7\u5236\u5ea6\u4e4b\u95f4\u6709\u6240\u5dee\u5f02\u3002\u7136\u800c\uff0c\u8003\u8651\u5230\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08\u5408\u5e76\u671f\u9650\u4e0d\u8d85\u8fc715\u4e2a\u6708\uff09\u7684\u6761\u4ef6\uff0c\u8fd9\u4e00\u8981\u6c42\u5bf9\u4e8e\u786e\u4fdd\u900f\u660e\u5ea6\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_ap_dung_Thong_tu_133\"><\/span><b>\u4f01\u4e1a\u9002\u7528\u7b2c133\u53f7\u901a\u544a\u7684\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8541\" aria-describedby=\"caption-attachment-8541\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8541\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8541\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u5408\u5e76\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u6761\u4ef6\u9002\u7528\u4e8e\u9075\u5b88\u7b2c 133 \u53f7\u901a\u77e5\u7684\u4f01\u4e1a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u65e0\u6cd5\u5728 2026 \u5e74\u5408\u5e76\u5176\u62a5\u544a\u3002\u76f8\u5f53\u4e00\u90e8\u5206\u4f01\u4e1a\u4ecd\u7136\u53ef\u4ee5\u7075\u6d3b\u5730\u9002\u7528\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u6761\u4ef6\uff0c\u5373\u6309\u7167\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u77e5\uff08\u9488\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\uff09\u5b9e\u65bd\u4f1a\u8ba1\u5236\u5ea6\u7684\u4f01\u4e1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5fc5\u987b\u6539\u7528\u7b2c99\u53f7\u901a\u51fd\u7684\u5b9e\u4f53\u4e0d\u540c\uff0c\u76ee\u524d\u4f7f\u7528\u7b2c133\u53f7\u901a\u51fd\u7684\u4f01\u4e1a\u5728\u6b64\u671f\u95f4\u65e0\u9700\u8fdb\u884c\u4f1a\u8ba1\u5b9e\u52a1\u7684\u7cfb\u7edf\u6027\u53d8\u66f4\u3002\u56e0\u6b64\uff0c2025\u5e74\u81f32026\u5e74\u95f4\u4f1a\u8ba1\u65b9\u6cd5\u7684\u4e00\u81f4\u6027\u5c06\u5f97\u4ee5\u4fdd\u6301\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u5fae\u578b\u4f01\u4e1a\u4e8e2025\u5e7412\u670820\u65e5\u6210\u7acb\uff0c\u5e76\u9009\u62e9\u9002\u7528133\u53f7\u901a\u77e5\uff0c\u5219\u53ef\u4ee5\u653e\u5fc3\u5730\u5e94\u7528\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u6761\u4ef6\u3002\u8fd9\u610f\u5473\u77402025\u5e7411\u5929\u7684\u8d22\u52a1\u62a5\u8868\u5c06\u88ab\u5408\u5e76\u52302026\u5e74\u7684\u4f1a\u8ba1\u671f\u95f4\u3002\u8fd9\u53ef\u4ee5\u663e\u8457\u8282\u7701\u4f01\u4e1a\u5728\u8fd0\u8425\u521d\u671f\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u670d\u52a1\u65f6\u95f4\u548c\u6210\u672c\u3002\u8fd9\u662f\u4e00\u4e2a\u6218\u7565\u8981\u70b9\uff0c\u4f01\u4e1a\u4e3b\u5728\u4ece\u521d\u59cb\u6ce8\u518c\u9636\u6bb5\u5f00\u59cb\u9009\u62e9\u4f1a\u8ba1\u5236\u5ea6\u65f6\uff0c\u9700\u8981\u4e0e\u4f1a\u8ba1\u90e8\u95e8\u8fdb\u884c\u5145\u5206\u8ba8\u8bba\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7e41\u5fd9\u7684\u521d\u521b\u516c\u53f8\u800c\u8a00\uff0c\u4f7f\u7528<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-online\/\"> \u5728\u7ebf\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8ddf\u8e2a\u8fd9\u4e9b\u65f6\u95f4\u7ebf\u662f\u4e00\u79cd\u975e\u5e38\u660e\u667a\u4e14\u7ecf\u6d4e\u9ad8\u6548\u7684\u9009\u62e9\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\"><\/span><b>\u6839\u636e\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f34\u968f\u4e25\u683c\u7684\u62a5\u544a\u89c4\u5b9a\u800c\u6765\u7684\u4e00\u9879\u6781\u5176\u79ef\u6781\u7684\u4fe1\u606f\u662f\u7a0e\u6536\u6fc0\u52b1\u653f\u7b56\u3002\u4e3a\u4e86\u5728\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae\u5b9e\u65bd\u540e\u4fc3\u8fdb\u79c1\u8425\u90e8\u95e8\u53d1\u5c55\uff0c\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6307\u5bfc\u5bf9\u65b0\u4f01\u4e1a\u514d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u6cd5\u6ee1\u8db3\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc7 15 \u4e2a\u6708\u7684\u6761\u4ef6\uff0c\u5e76\u4e14\u5fc5\u987b\u5728 2025 \u5e74\u63d0\u4ea4\u5355\u72ec\u7684\u62a5\u544a\uff0c\u4f46\u5982\u679c\u6ee1\u8db3\u4e24\u4e2a\u6838\u5fc3\u6761\u4ef6\uff0c\u5b83\u4ecd\u7136\u53ef\u4ee5\u5728\u524d\u4e09\u5e74\u4eab\u53d7\u514d\u7a0e\u653f\u7b56\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_1_Doi_tuong_la_doanh_nghiep_vua_va_nho_dang_ky_lan_dau\"><\/span><b>\u6761\u4ef6 1\uff1a\u7533\u8bf7\u4eba\u5fc5\u987b\u662f\u9996\u6b21\u6ce8\u518c\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u5c5e\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u8303\u7574\uff0c\u5305\u62ec\u7531\u5bb6\u5ead\u4f01\u4e1a\u8f6c\u578b\u800c\u6765\u7684\u4f01\u4e1a\u6216\u65b0\u6ce8\u518c\u7684\u521d\u521b\u4f01\u4e1a\u3002\u521d\u59cb\u6ce8\u518c\u8981\u6c42\u65e8\u5728\u675c\u7edd\u901a\u8fc7\u201c\u8f6c\u79fb\u6240\u6709\u6743\u201d\u6765\u83b7\u53d6\u4f18\u60e0\u653f\u7b56\u7684\u884c\u4e3a\u3002\u4f01\u4e1a\u5728\u7f16\u5236\u7b2c\u4e00\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u5373\u4f7f\u4e0d\u7b26\u5408\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u6761\u4ef6\uff0c\u4e5f\u5fc5\u987b\u8bb0\u5f55\u6240\u6709\u6536\u5165\u548c\u652f\u51fa\uff0c\u4ee5\u786e\u5b9a\u514d\u7a0e\u989d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_2_Khong_thuoc_truong_hop_to_chuc_lai_doanh_nghiep\"><\/span><b>\u6761\u4ef6 2\uff1a\u4e0d\u53d7\u4e1a\u52a1\u91cd\u7ec4\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\uff0c\u56e0\u5408\u5e76\u3001\u91cd\u7ec4\u3001\u5206\u7acb\u3001\u5206\u79bb\u6216\u4e1a\u52a1\u7c7b\u578b\u53d8\u66f4\u800c\u4ece\u539f\u6709\u8fd0\u8425\u5b9e\u4f53\u4e2d\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\uff0c\u4e0d\u7b26\u5408\u4e09\u5e74\u514d\u7a0e\u6761\u4ef6\u3002\u8fd9\u9879\u653f\u7b56\u4ec5\u9002\u7528\u4e8e\u771f\u6b63\u201c\u6ce8\u5165\u201d\u7ecf\u6d4e\u7684\u65b0\u9c9c\u8840\u6db2\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fd9\u4e9b\u6761\u4ef6\u80fd\u8ba9\u4f01\u4e1a\u66f4\u52a0\u5b89\u5fc3\u3002\u5373\u4f7f\u4ed6\u4eec\u9700\u8981\u8d39\u529b\u5730\u4e3a2025\u5e74\u6700\u540e\u51e0\u5929\u5355\u72ec\u7f16\u5236\u4e00\u4efd\u62a5\u544a\uff08\u56e0\u4e3a\u672a\u80fd\u6ee1\u8db3\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u6280\u672f\u8981\u6c42\uff09\uff0c\u4f46\u672a\u6765\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u5e26\u6765\u7684\u6536\u76ca\u5de8\u5927\uff0c\u8db3\u4ee5\u5b8c\u5168\u62b5\u6d88\u6700\u521d\u7684\u5408\u89c4\u6210\u672c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_ho_so_va_quyet_toan_cho_doanh_nghiep_thanh_lap_cuoi_nam_2025\"><\/span><b>2025\u5e74\u5e95\u6210\u7acb\u7684\u4f01\u4e1a\u7684\u6587\u4ef6\u51c6\u5907\u548c\u8d26\u76ee\u7ed3\u7b97\u6307\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u76ee\u524d\u5173\u4e8e\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08\u5408\u5e76\u671f\u9650\u4e0d\u8d85\u8fc7 15 \u4e2a\u6708\uff09\u7684\u89c4\u5219\u5b58\u5728\u5206\u6b67\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u91c7\u53d6\u4ee5\u4e0b\u6b65\u9aa4\u4ee5\u786e\u4fdd\u9075\u5b88\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6cd5\u89c4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1 \u2013 \u67e5\u770b\u8425\u4e1a\u6267\u7167\u7b7e\u53d1\u65e5\u671f\uff1a\u5982\u679c\u7b7e\u53d1\u65e5\u671f\u5728 2025 \u5e74 10 \u6708 1 \u65e5\u81f3 2025 \u5e74 12 \u6708 31 \u65e5\u4e4b\u95f4\uff0c\u5219\u8be5\u4f01\u4e1a\u987b\u63a5\u53d7\u5408\u5e76\u62a5\u544a\u5ba1\u67e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4\u4e8c\u2014\u2014\u786e\u5b9a\u9002\u7528\u7684\u4f1a\u8ba1\u5236\u5ea6\uff1a\u5982\u679c\u9009\u62e9\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\uff0c\u5219\u5fc5\u987b\u7f16\u52362025\u5e74\u7684\u5355\u72ec\u8d22\u52a1\u62a5\u8868\u3002\u4e0d\u5141\u8bb8\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u3002\u5982\u679c\u9009\u62e9\u7b2c133\/2016\/TT-BTC\u53f7\u901a\u51fd\uff0c\u5219\u53ef\u4ee5\u5408\u5e762025\u5e74\u548c2026\u5e74\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4f46\u5408\u5e76\u671f\u95f4\u4e0d\u5f97\u8d85\u8fc715\u4e2a\u6708\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3 \u2013 \u901a\u77e5\u7a0e\u52a1\u673a\u5173\uff1a\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u5408\u5e76\u6761\u4ef6\uff0c\u5219\u5fc5\u987b\u5411\u76f4\u63a5\u7ba1\u7406\u7684\u7a0e\u52a1\u673a\u5173\u53d1\u9001\u4e66\u9762\u901a\u77e5\uff0c\u4ee5\u907f\u514d\u88ab\u7cfb\u7edf\u81ea\u52a8\u6807\u8bb0\u4e3a 2025 \u5e74\u8d22\u52a1\u62a5\u8868\u63d0\u4ea4\u903e\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u51c6\u5907\u514d\u7a0e\u6587\u4ef6\uff1a\u6839\u636e\u7b2c 20\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u586b\u5199\u8868\u683c\uff0c\u5e76\u9644\u4e0a\u7b2c\u4e00\u5e74\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4ee5\u6fc0\u6d3b 3 \u5e74\u514d\u7a0e\u4f18\u60e0\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5145\u5206\u51c6\u5907\u4e0a\u8ff0\u6b65\u9aa4\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u987a\u5229\u5ea6\u8fc7\u7b2c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u3002\u65e0\u8bba\u662f\u5426\u53ef\u4ee5\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08\u53ea\u8981\u5408\u5e76\u65f6\u95f4\u4e0d\u8d85\u8fc715\u4e2a\u6708\uff09\uff0c\u6570\u636e\u7684\u51c6\u786e\u6027\u59cb\u7ec8\u662f\u91cd\u4e2d\u4e4b\u91cd\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e2025\u5e7412\u670810\u65e5\u81f32025\u5e7412\u670831\u65e5\u671f\u95f4\u6210\u7acb\u7684\u4f01\u4e1a\uff0c\u6700\u4f73\u5efa\u8bae\u662f\u6839\u636e\u7b2c66\/QLKT-DN\u53f7\u901a\u77e5\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u4e3b\u52a8\u7f16\u52362025\u5e74\u5ea6\u7684\u5355\u72ec\u8d22\u52a1\u62a5\u8868\u3002\u867d\u7136\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e0d\u8d85\u8fc715\u4e2a\u6708\u7684\u89c4\u5b9a\u65e0\u6cd5\u9002\u7528\uff0c\u4f46\u5728\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u653f\u7b56\u7684\u652f\u6301\u4e0b\uff0c\u65b0\u6210\u7acb\u4f01\u4e1a\u7684\u8d22\u52a1\u538b\u529b\u5df2\u663e\u8457\u51cf\u8f7b\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5b9a\u671f\u4e86\u89e3\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u4ee5\u4fbf\u91c7\u53d6\u6b63\u786e\u7684\u63aa\u65bd\uff0c\u7ef4\u62a4\u4f01\u4e1a\u7684\u6700\u4f73\u5229\u76ca\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u4e13\u5bb6\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\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>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8539","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\/8539","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=8539"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8539\/revisions"}],"predecessor-version":[{"id":8543,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8539\/revisions\/8543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8540"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}