{"id":9713,"date":"2026-09-04T15:30:16","date_gmt":"2026-09-04T08:30:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9713"},"modified":"2026-09-04T15:30:16","modified_gmt":"2026-09-04T08:30:16","slug":"dich-vu-ke-toan-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/","title":{"rendered":"\u5728\u53d6\u6d88\u4e00\u6b21\u6027\u7a0e\u7684\u80cc\u666f\u4e0b\uff0c\u4e3a\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u53ef\u9760\u7684\u4f1a\u8ba1\u670d\u52a1\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u5bf9\u4e8e\u6570\u767e\u4e07\u4e2a\u4f53\u6237\u548c\u4e2a\u4eba\u4f01\u4e1a\u4e3b\u6765\u8bf4\uff0c\u4f1a\u8ba1\u670d\u52a1\u5c06\u6210\u4e3a\u4e00\u9879\u5f3a\u5236\u6027\u9009\u62e9\u30022026 \u5e74 1 \u6708 1 \u65e5\uff0c\u4e00\u6b21\u6027\u7a0e\u6536\u673a\u5236\u6b63\u5f0f\u7ec8\u6b62\uff0c\u6839\u636e\u5b9e\u9645\u6536\u5165\u8fdb\u884c\u8bb0\u5f55\u548c\u7533\u62a5\u7684\u4e49\u52a1\u5c06\u7edf\u4e00\u5408\u6cd5\u5316\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c68\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/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\/Ke-toan-Kiem-toan\/Thong-tu-152-2025-TT-BTC-huong-dan-ke-toan-cho-cac-ho-kinh-doanh-680351.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u4e0d\u518d\u53d7\u56fa\u5b9a\u6708\u5ea6\u7a0e\u989d\u7684\u7ea6\u675f\uff0c\u5fc5\u987b\u81ea\u884c\u8bb0\u5f55\u6536\u5165\uff0c\u6839\u636e\u89c4\u5b9a\u7684\u95e8\u69db\u5f00\u5177\u7535\u5b50\u53d1\u7968\uff0c\u91c7\u7528\u9002\u5f53\u7684\u65b9\u6cd5\u6b63\u786e\u5206\u7c7b\u7a0e\u9879\uff0c\u5e76\u81f3\u5c11\u4fdd\u7559\u76f8\u5173\u6587\u4ef65\u5e74\u3002\u672c\u6587\u6982\u8ff0\u4e86\u5bb6\u5ead\u4f01\u4e1a\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u670d\u52a1\u7684\u6cd5\u5f8b\u4f9d\u636e\u3001\u5de5\u4f5c\u8303\u56f4\u548c\u6807\u51c6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u5728\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u4e4b\u524d\u505a\u51fa\u660e\u667a\u7684\u51b3\u5b9a\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\/dich-vu-ke-toan-ho-kinh-doanh\/#Vi_sao_ho_kinh_doanh_can_su_dung_dich_vu_ke_toan_ngay_tu_nam_2026\" >\u4e3a\u4ec0\u4e48\u4e2a\u4f53\u7ecf\u8425\u8005\u5e94\u8be5\u6700\u65e9\u5728 2026 \u5e74\u5c31\u5f00\u59cb\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\uff1f<\/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\/dich-vu-ke-toan-ho-kinh-doanh\/#Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\" >\u5bb6\u5ead\u4f01\u4e1a\u6700\u65b0\u7a0e\u6cd5\u548c\u6cd5\u89c4\u6c47\u7f16\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\/dich-vu-ke-toan-ho-kinh-doanh\/#Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\" >\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u5177\u4f53\u5305\u542b\u54ea\u4e9b\u4efb\u52a1\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\" >\u7a0e\u52a1\u767b\u8bb0\u548c\u521d\u59cb\u7a0e\u989d\u8ba1\u7b97\u65b9\u6cd5\u7684\u786e\u5b9a\u3002<\/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\/dich-vu-ke-toan-ho-kinh-doanh\/#Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\" >\u6309\u7167\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u7684\u6b63\u786e\u8868\u683c\uff0c\u5f00\u7acb\u5e76\u8bb0\u5f55\u4f1a\u8ba1\u8d26\u7c3f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\" >\u6839\u636e\u6b63\u786e\u7684\u6536\u5165\u9608\u503c\u5f00\u5177\u548c\u7ba1\u7406\u7535\u5b50\u53d1\u7968\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Ke_khai_va_nop_thue_GTGT_thue_TNCN_theo_ky\" >\u5b9a\u671f\u7533\u62a5\u5e76\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Luu_tru_chung_tu_so_sach_toi_thieu_5_nam\" >\u6587\u4ef6\u548c\u8bb0\u5f55\u81f3\u5c11\u8981\u4fdd\u5b585\u5e74\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\/dich-vu-ke-toan-ho-kinh-doanh\/#Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\" >\u5b9a\u671f\u5ba1\u67e5\u548c\u7a0e\u52a1\u8d23\u4efb\u91cd\u65b0\u5206\u7c7b\u98ce\u9669\u9884\u8b66\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\/dich-vu-ke-toan-ho-kinh-doanh\/#Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\" >\u4e2a\u4f53\u6237\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u800c\u4e0d\u662f\u81ea\u5df1\u505a\u4f1a\u8ba1\u7684\u597d\u5904\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\/dich-vu-ke-toan-ho-kinh-doanh\/#5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\" >\u4e2a\u4f53\u7ecf\u8425\u8005\u81ea\u884c\u5904\u7406\u4f1a\u8ba1\u4e8b\u52a1\u65f6\u5e38\u72af\u7684 5 \u4e2a\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\" >\u4e2a\u4f53\u6237\u9009\u62e9\u4fe1\u8a89\u826f\u597d\u7684\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6807\u51c6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\" >\u4e2a\u4f53\u7ecf\u8425\u8005\u5728\u5f00\u59cb\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u65f6\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh\" >\u5173\u4e8e\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Ho_kinh_doanh_doanh_thu_duoi_500_trieu_dongnam_co_can_dich_vu_ke_toan_ho_kinh_doanh_khong\" >\u5e74\u6536\u5165\u4f4e\u4e8e5\u4ebf\u8d8a\u5357\u76fe\u7684\u4e2a\u4f53\u6237\u662f\u5426\u9700\u8981\u4f1a\u8ba1\u670d\u52a1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Khi_nao_ho_kinh_doanh_bat_buoc_dung_hoa_don_dien_tu\" >\u5bb6\u5ead\u4f01\u4e1a\u4f55\u65f6\u5fc5\u987b\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Doanh_thu_vuot_3_ty_dong_thi_ho_kinh_doanh_phai_lam_gi\" >\u5bb6\u5ead\u4f01\u4e1a\u5982\u679c\u8425\u4e1a\u989d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\" >\u4e2a\u4f53\u6237\u7684\u4f1a\u8ba1\u53ef\u4ee5\u7531\u8c01\u62c5\u4efb\uff1f<\/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\/dich-vu-ke-toan-ho-kinh-doanh\/#Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\" >\u4f01\u4e1a\u4e0d\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-ho-kinh-doanh\/#So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\" >\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u4f1a\u8ba1\u8d26\u7c3f\u548c\u6587\u4ef6\u5e94\u8be5\u4fdd\u5b58\u591a\u4e45\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_can_su_dung_dich_vu_ke_toan_ngay_tu_nam_2026\"><\/span><b>\u4e3a\u4ec0\u4e48\u4e2a\u4f53\u7ecf\u8425\u8005\u5e94\u8be5\u6700\u65e9\u5728 2026 \u5e74\u5c31\u5f00\u59cb\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9717\" aria-describedby=\"caption-attachment-9717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-va-ly-do-nen-su-dung-dich-vu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9717\" class=\"wp-caption-text\">\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u53ca\u5176\u7528\u9014\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u4e4b\u524d\uff0c\u5927\u591a\u6570\u5bb6\u5ead\u4f01\u4e1a\u90fd\u719f\u6089\u5b9a\u989d\u7eb3\u7a0e\u673a\u5236\uff1a\u7a0e\u52a1\u673a\u5173\u786e\u5b9a\u6bcf\u6708\u56fa\u5b9a\u7684\u7a0e\u989d\uff0c\u5bb6\u5ead\u4f01\u4e1a\u51e0\u4e4e\u4e0d\u9700\u8981\u4fdd\u7559\u4efb\u4f55\u8bb0\u5f55\u3002\u5f53\u65f6\u7684\u7406\u5ff5\u662f\u201c\u5c0f\u578b\u5bb6\u5ead\u4f01\u4e1a\u4e0d\u9700\u8981\u4f1a\u8ba1\u201d\uff0c\u4f46\u81ea\u90a3\u4ee5\u540e\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u968f\u7740\u76f8\u5173\u6307\u5bfc\u6027\u6cd5\u4ee4\u7684\u51fa\u53f0\uff0c\u4e00\u6b21\u6027\u5f81\u7a0e\u5236\u5ea6\u5df2\u88ab\u5e9f\u9664\uff0c\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\u57fa\u4e8e\u5b9e\u9645\u6536\u5165\u3001\u51ed\u8bc1\u548c\u53d1\u7968\u7684\u7533\u62a5\u673a\u5236\u3002\u56e0\u6b64\uff0c\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u4ec5\u4ec5\u662f\u201c\u8c61\u5f81\u6027\u201d\u7684\u670d\u52a1\uff0c\u800c\u662f\u5bb6\u5ead\u4f01\u4e1a\u6b63\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3001\u907f\u514d\u8fc7\u5ea6\u5f81\u7a0e\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u4e09\u5927\u538b\u529b\u5c06\u63a8\u52a8\u4e2a\u4f53\u6237\u5bf9\u4f1a\u8ba1\u670d\u52a1\u7684\u9700\u6c42\u5927\u5e45\u589e\u957f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6839\u636e\u6536\u5165\u7c7b\u522b\u7684\u4e0d\u540c\uff0c\u8bb0\u5f55\u4f1a\u8ba1\u5206\u5f55\u7684\u4e49\u52a1\u5c31\u6210\u4e3a\u5f3a\u5236\u6027\u7684\uff1a <\/b><span style=\"font-weight: 400;\">\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u5176\u6536\u5165\u95e8\u69db\u548c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u6309\u7167\u76f8\u5e94\u7684\u8868\u683c\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4e0d\u518d\u5141\u8bb8\u50cf\u4ee5\u524d\u90a3\u6837\u968f\u610f\u9009\u62e9\u81ea\u5df1\u7684\u8bb0\u8d26\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u53d1\u7968\u4e0e\u6536\u5165\u95e8\u69db\u76f4\u63a5\u6302\u94a9\uff1a <\/b><span style=\"font-weight: 400;\">\u5e74\u5e94\u7a0e\u589e\u503c\u7a0e\u6536\u5165\u8fbe10\u4ebf\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u4f7f\u7528\u5e26\u6709\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\u7684\u7535\u5b50\u53d1\u7968\uff0c\u6216\u4f7f\u7528\u4e0e\u7a0e\u52a1\u673a\u5173\u6570\u636e\u7cfb\u7edf\u8054\u7f51\u7684\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u3002\u53d1\u7968\u6570\u636e\u4e0e\u4f1a\u8ba1\u8bb0\u5f55\u4e0d\u7b26\u3001\u4e0d\u5b8c\u6574\u6216\u9519\u8bef\u662f\u5bfc\u81f4\u5bb6\u5ead\u4f01\u4e1a\u6b20\u7a0e\u7684\u6700\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bb0\u5f55\u9519\u8bef\u4f1a\u5bfc\u81f4\u53cc\u91cd\u7ecf\u6d4e\u540e\u679c\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u59a5\u5584\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u6216\u6709\u6548\u51ed\u8bc1\u4ee5\u8bc1\u660e\u6536\u5165\u548c\u652f\u51fa\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u786e\u5b9a\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\uff0c\u800c\u8be5\u91d1\u989d\u901a\u5e38\u8fdc\u9ad8\u4e8e\u59a5\u5584\u4fdd\u5b58\u8bb0\u5f55\u60c5\u51b5\u4e0b\u7684\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u3002\u60a8\u4e5f\u53ef\u4ee5\u5c31\u6b64\u4e3b\u9898\u67e5\u627e\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/toi-vi-pham-ve-quy-dinh-ke-toan\/\"> \u8fdd\u53cd\u4f1a\u8ba1\u51c6\u5219\u7684\u98ce\u9669<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5f88\u591a\u4f01\u4e1a\u4e3b\u8fd8\u6ca1\u6709\u5b8c\u5168\u610f\u8bc6\u5230\u8fd9\u4e00\u70b9\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u4e2a\u4f53\u6237\u7684\u4f1a\u8ba1\u670d\u52a1\u4e0d\u4ec5\u4ec5\u662f\u201c\u4e3a\u4e86\u9762\u5b50\u800c\u505a\u8d26\u201d\uff0c\u800c\u662f\u5e2e\u52a9\u4e2a\u4f53\u6237\u786e\u5b9a\u6b63\u786e\u7684\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3001\u6b63\u786e\u7684\u7eb3\u7a0e\u4e49\u52a1\u95e8\u69db\uff0c\u5e76\u907f\u514d\u5728\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u5de5\u5177\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_phap_luat_ve_thue_danh_cho_ho_kinh_doanh_moi_nhat_hien_nay\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u6700\u65b0\u7a0e\u6cd5\u548c\u6cd5\u89c4\u6c47\u7f16\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u7684\u5b9e\u65bd\u4e25\u683c\u9075\u5faa\u4e00\u5957\u5b8c\u6574\u7684\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u3002 <\/span><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5173\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u7a0e\u6536\u7684\u6700\u65b0\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u7a0e\u6536\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u6458\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 68\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u7a0e\u6536\u653f\u7b56\u548c\u7a0e\u52a1\u7ba1\u7406\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 141\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u6539\u548c\u8865\u5145\u4e86\u7b2c 68 \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u4f01\u4e1a\u5bb6\u5ead\u7a0e\u6536\u653f\u7b56\u7684\u82e5\u5e72\u6761\u6b3e\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u589e\u503c\u7a0e\u6cd5\u82e5\u5e72\u6761\u6b3e\u7684\u5b9e\u65bd\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u89c4\u5b9a\u548c\u6307\u5bfc\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 252\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7a0e\u6536\u7ba1\u7406\u6cd5\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u89c4\u5b9a\u548c\u6307\u5bfc\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 18\/2026\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u4f01\u4e1a\u3001\u5bb6\u5ead\u548c\u4e2a\u4eba\u7684\u7a0e\u52a1\u7ba1\u7406\u6587\u4ef6\u548c\u7a0b\u5e8f\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 50\/2026\/TT-BTC \u53f7\u901a\u77e5\u4fee\u6539\u548c\u8865\u5145\u4e86\u5173\u4e8e\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u7a0e\u52a1\u7ba1\u7406\u6587\u4ef6\u548c\u7a0b\u5e8f\u7684\u7b2c 18\/2026\/TT-BTC \u53f7\u901a\u77e5\u7684\u82e5\u5e72\u6761\u6b3e\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 89\/2026\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u67d0\u4e9b\u6761\u6b3e\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\uff0c\u7b2c 252\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u67d0\u4e9b\u6761\u6b3e\u3001\u7ec4\u7ec7\u63aa\u65bd\u548c\u5b9e\u65bd\u6307\u5357\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 90\/2026\/TT-BTC \u53f7\u901a\u51fd\u89c4\u8303\u4e86\u7a0e\u52a1\u767b\u8bb0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 91\/2026\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u63d0\u4f9b\u4e86\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u6587\u4ef6\u7684\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u6307\u5bfc\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 152\/2026\/TT-BTC \u53f7\u901a\u51fd\u4e3a\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u4f1a\u8ba1\u6307\u5bfc\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u589e\u503c\u7a0e\u6cd5\u7684\u67d0\u4e9b\u6761\u6b3e\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\uff0c\u5e76\u5c31\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u8be5\u6cd5\u4ee4\u8be6\u7ec6\u8bf4\u660e\u4e86\u589e\u503c\u7a0e\u6cd5\u67d0\u4e9b\u6761\u6b3e\u7684\u5b9e\u65bd\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4efb\u4f55\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u90fd\u5fc5\u987b\u638c\u63e1\u7684\u4e09\u4e2a\u5173\u952e\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6536\u5165\u95e8\u69db\u51b3\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3002<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c68\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u548c\u7b2c4\u6761\u89c4\u5b9a\uff0c\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc75\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5e74\u8425\u4e1a\u989d\u57285\u4ebf\u81f330\u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u7684\u4f01\u4e1a\uff0c\u5176\u5e94\u7a0e\u6536\u5165\u6309\u4e00\u5b9a\u6bd4\u4f8b\u8ba1\u7b97\uff1b\u82e5\u5b9e\u9645\u8425\u4e1a\u989d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u81ea\u6b21\u5e74\u8d77\uff0c\u8be5\u4f01\u4e1a\u5fc5\u987b\u91c7\u7528\u6309\u8425\u4e1a\u989d\u4e58\u4ee5\u7a0e\u7387\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u7684\u65b9\u6cd5\u2014\u2014\u8fd9\u4e00\u590d\u6742\u7684\u8fc7\u6e21\u8fc7\u7a0b\u82e5\u7531\u4e2a\u4eba\u81ea\u884c\u64cd\u4f5c\uff0c\u6781\u6613\u51fa\u9519\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e10\u4ebf\u8d8a\u5357\u76fe\u91cc\u7a0b\u7891\u76f8\u5173\u7684\u7535\u5b50\u53d1\u7968\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 68\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 8 \u6761\u7b2c 5 \u6b3e a \u9879\u89c4\u5b9a\uff0c\u5e74\u589e\u503c\u7a0e\u5e94\u7a0e\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 10 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u5fc5\u987b\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff1b\u6536\u5165\u5728 5 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0a\u81f3 10 \u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0b\u7684\u4f01\u4e1a\u6682\u65f6\u65e0\u9700\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff0c\u4f46\u53ef\u4ee5\u6ce8\u518c\u4f7f\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u57fa\u4e8e\u6536\u5165\u7ec4\u522b\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f1a\u8ba1\u5236\u5ea6\uff1a <\/b><span style=\"font-weight: 400;\">\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\uff08\u53d6\u4ee3\u7b2c88\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u81ea2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff09\u89c4\u5b9a\uff0c\u4e0d\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7ecf\u8425\u6237\u53ea\u9700\u6309\u7167S1a-HKD\u8868\u4f7f\u7528\u8d27\u7269\u548c\u670d\u52a1\u9500\u552e\u6536\u5165\u767b\u8bb0\u7c3f\uff1b\u6536\u5165\u8f83\u9ad8\u7684\u7ecf\u8425\u6237\u5219\u987b\u53e6\u884c\u5f00\u8bbe\u76f8\u5e94\u7684\u767b\u8bb0\u7c3f\u3002\u8be5\u901a\u77e5\u8fd8\u5141\u8bb8\u7ecf\u8425\u6237\u4ee3\u8868\u81ea\u884c\u4fdd\u5b58\u8bb0\u5f55\uff0c\u6216\u59d4\u6258\u4eb2\u5c5e\u6216\u7ecf\u7406\u4eba\u540c\u65f6\u5c65\u884c\u6b64\u9879\u804c\u8d23\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\">\u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u6587\u7ae0\u4e2d\u63d0\u5230\u7684\u4f1a\u8ba1\u5de5\u4f5c\u5916\u5305\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_ho_kinh_doanh_gom_nhung_cong_viec_cu_the_nao\"><\/span><b>\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u5177\u4f53\u5305\u542b\u54ea\u4e9b\u4efb\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9716\" aria-describedby=\"caption-attachment-9716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-ho-kinh-doanh-gom-nhung-cong-viec-cu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9716\" class=\"wp-caption-text\">\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u5177\u4f53\u5305\u542b\u54ea\u4e9b\u4efb\u52a1\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u53ca\u76f8\u5173\u7a0e\u6536\u6cd5\u89c4\uff0c\u4e3a\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u5168\u9762\u3001\u6807\u51c6\u5316\u7684\u4f1a\u8ba1\u670d\u52a1\uff0c\u5e94\u6db5\u76d6\u4ece\u767b\u8bb0\u5230\u6700\u7ec8\u7ed3\u7b97\u7684\u6574\u4e2a\u7eb3\u7a0e\u4e49\u52a1\u5468\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thue_va_xac_dinh_phuong_phap_tinh_thue_ban_dau\"><\/span><b>\u7a0e\u52a1\u767b\u8bb0\u548c\u521d\u59cb\u7a0e\u989d\u8ba1\u7b97\u65b9\u6cd5\u7684\u786e\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u4e1a\u52a1\u90e8\u95e8\u548c\u9884\u8ba1\u6536\u5165\uff0c\u4ee5\u786e\u5b9a\u5bb6\u5ead\u4f01\u4e1a\u662f\u5426\u5c5e\u4e8e\u514d\u7a0e\u7ec4\u3001\u6309\u6536\u5165\u767e\u5206\u6bd4\u5f81\u7a0e\u7684\u7ec4\u6216\u6309\u6536\u5165\u8ba1\u7b97\u7a0e\u7684\u7ec4\uff1b\u6309\u7167\u7b2c 90\/2026\/TT-BTC \u53f7\u901a\u77e5\u7684\u6307\u5bfc\u65b9\u9488\u5b8c\u6210\u521d\u59cb\u7a0e\u52a1\u767b\u8bb0\u6587\u4ef6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_va_ghi_so_ke_toan_dung_mau_bieu_theo_Thong_tu_1522025TT-BTC\"><\/span><b>\u6309\u7167\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u7684\u6b63\u786e\u8868\u683c\uff0c\u5f00\u7acb\u5e76\u8bb0\u5f55\u4f1a\u8ba1\u8d26\u7c3f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5efa\u7acb S1a-HKD \u6536\u5165\u767b\u8bb0\u518c\u53ca\u5404\u6536\u5165\u7ec4\u76f8\u5e94\u7684\u8865\u5145\u767b\u8bb0\u518c\uff0c\u5b8c\u6574\u8bb0\u5f55\u8be5\u671f\u95f4\u53d1\u751f\u7684\u6240\u6709\u4ea4\u6613\uff0c\u5e76\u4e0e\u7535\u5b50\u53d1\u7968\u6570\u636e\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u786e\u4fdd\u8d26\u7c3f\u4e0e\u7a0e\u52a1\u673a\u5173\u7cfb\u7edf\u4e4b\u95f4\u7684\u6570\u5b57\u4e00\u81f4\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_kiem_soat_hoa_don_dien_tu_theo_dung_nguong_doanh_thu\"><\/span><b>\u6839\u636e\u6b63\u786e\u7684\u6536\u5165\u9608\u503c\u5f00\u5177\u548c\u7ba1\u7406\u7535\u5b50\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u6708\u548c\u6309\u5b63\u5ea6\u8ddf\u8e2a\u7d2f\u8ba1\u6536\u5165\u6709\u52a9\u4e8e\u63d0\u9192\u4f01\u4e1a\u4f55\u65f6\u8fbe\u5230 10 \u4ebf\u8d8a\u5357\u76fe\u7684\u95e8\u69db\uff0c\u5fc5\u987b\u6539\u7528\u5e26\u6709\u4ee3\u7801\u7684\u7535\u5b50\u53d1\u7968\u6216\u4ece\u6536\u94f6\u673a\u751f\u6210\u7684\u53d1\u7968\uff0c\u4ece\u800c\u907f\u514d\u56e0\u5ef6\u8fdf\u53d1\u73b0\u800c\u5bfc\u81f4\u903e\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop_thue_GTGT_thue_TNCN_theo_ky\"><\/span><b>\u5b9a\u671f\u7533\u62a5\u5e76\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u9002\u7528\u7684\u65b9\u6cd5\u8ba1\u7b97\u5e94\u7f34\u7a0e\u6b3e\u7684\u6b63\u786e\u91d1\u989d\uff0c\u6309\u7167\u7b2c 18\/2026\/TT-BTC \u53f7\u901a\u77e5\uff08\u7ecf\u7b2c 50\/2026\/TT-BTC \u53f7\u901a\u77e5\u4fee\u8ba2\uff09\u4e2d\u7684\u8bf4\u660e\u7f16\u5236\u548c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u786e\u4fdd\u9075\u5b88\u622a\u6b62\u65e5\u671f\uff0c\u4ee5\u907f\u514d\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_chung_tu_so_sach_toi_thieu_5_nam\"><\/span><b>\u6587\u4ef6\u548c\u8bb0\u5f55\u81f3\u5c11\u8981\u4fdd\u5b585\u5e74\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5404\u7ec4\u7ec7\u5fc5\u987b\u5728 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u7684\u671f\u9650\u5185\u4fdd\u5b58\u7eb8\u8d28\u6216\u7535\u5b50\u7248\u6587\u4ef6\uff1b\u5f53\u4f01\u4e1a\u65e5\u540e\u63a5\u53d7\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u65f6\uff0c\u8fd9\u662f\u4e00\u5957\u81f3\u5173\u91cd\u8981\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_va_canh_bao_rui_ro_chuyen_nhom_nghia_vu_thue\"><\/span><b>\u5b9a\u671f\u5ba1\u67e5\u548c\u7a0e\u52a1\u8d23\u4efb\u91cd\u65b0\u5206\u7c7b\u98ce\u9669\u9884\u8b66\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76d1\u63a7\u5b9e\u9645\u6536\u5165\u53ef\u4ee5\u53ca\u65e9\u53d1\u51fa\u9884\u8b66\uff0c\u5f53\u4f01\u4e1a\u6536\u5165\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u95e8\u69db\u65f6\uff0c\u5c31\u5fc5\u987b\u4ece\u4e0b\u4e00\u5e74\u5f00\u59cb\u6539\u53d8\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4ece\u800c\u9632\u6b62\u91c7\u7528\u9519\u8bef\u7684\u65b9\u6cd5\u5bfc\u81f4\u8ffd\u6eaf\u5f81\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4f53\u800c\u8a00\uff0c\u4e2a\u4f53\u6237\u7684\u4f1a\u8ba1\u670d\u52a1\u4e0d\u4ec5\u4ec5\u662f\u201c\u8bb0\u8d26\u201d\uff0c\u800c\u662f\u4e00\u4e2a\u6301\u7eed\u7684\u5408\u89c4\u63a7\u5236\u7cfb\u7edf\uff0c\u4e0e\u73b0\u884c\u6cd5\u89c4\u89c4\u5b9a\u7684\u7279\u5b9a\u6536\u5165\u95e8\u69db\u5bc6\u5207\u76f8\u5173\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_ke_toan_ho_kinh_doanh_thay_vi_tu_lam\"><\/span><b>\u4e2a\u4f53\u6237\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u800c\u4e0d\u662f\u81ea\u5df1\u505a\u4f1a\u8ba1\u7684\u597d\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9715\" aria-describedby=\"caption-attachment-9715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh thay v\u00ec t\u1ef1 l\u00e0m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Loi-ich-khi-su-dung-dich-vu-ke-toan-ho-kinh-doanh-thay-vi-tu-lam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9715\" class=\"wp-caption-text\">\u4e2a\u4f53\u6237\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u800c\u4e0d\u662f\u81ea\u5df1\u505a\u4f1a\u8ba1\u7684\u597d\u5904\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5bb6\u5ead\u7528\u6237\u81ea\u884c\u8bb0\u8d26\u76f8\u6bd4\uff0c\u8058\u8bf7\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u53ef\u63d0\u4f9b\u4ee5\u4e0b\u4e09\u4e2a\u65b9\u9762\u7684\u4f18\u52bf\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u964d\u4f4e\u88ab\u5f81\u7a0e\u7684\u98ce\u9669\uff1a <\/b><span style=\"font-weight: 400;\">\u59a5\u5584\u7ef4\u62a4\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u53ca\u65f6\u4fdd\u5b58\u5e76\u4e0e\u8bc1\u660e\u6587\u4ef6\u4ea4\u53c9\u6838\u5bf9\uff0c\u53ef\u786e\u4fdd\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u59cb\u7ec8\u6709\u8bc1\u636e\u8bc1\u660e\u5b9e\u9645\u6536\u5165\u548c\u652f\u51fa\uff0c\u800c\u4e0d\u662f\u56e0\u4e3a\u6587\u4ef6\u4e0d\u5168\u800c\u88ab\u5f81\u6536\u66f4\u9ad8\u7684\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8282\u7701\u65f6\u95f4\u5e76\u51cf\u5c11\u6280\u672f\u9519\u8bef\uff1a <\/b><span style=\"font-weight: 400;\">\u6b63\u786e\u5206\u7c7b\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3001\u76d1\u63a7\u7535\u5b50\u53d1\u7968\u9608\u503c\u4ee5\u53ca\u8ba1\u7b97\u5404\u884c\u4e1a\u7684\u6b63\u786e\u7a0e\u7387\uff0c\u90fd\u9700\u8981\u4e0d\u65ad\u66f4\u65b0\u6307\u5bfc\u6587\u4ef6\u3002\u8fd9\u9879\u5de5\u4f5c\uff0c\u4e13\u4e1a\u7684\u5546\u4e1a\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u80fd\u591f\u6bd4\u4f01\u4e1a\u4e3b\u81ea\u884c\u6478\u7d22\u66f4\u5feb\u3001\u66f4\u51c6\u786e\u5730\u5b8c\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u79ef\u6781\u4e3b\u52a8\u5730\u505a\u597d\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u51c6\u5907\uff1a <\/b><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u91c7\u7528\u4e00\u5957\u6807\u51c6\u5316\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u5728\u7a0e\u52a1\u673a\u5173\u5c06\u7535\u5b50\u53d1\u7968\u6570\u636e\u4e0e\u5176\u4f1a\u8ba1\u8d26\u7c3f\u8fdb\u884c\u6bd4\u5bf9\u65f6\u63aa\u624b\u4e0d\u53ca\u3002\u968f\u7740\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u4e0e\u7a0e\u52a1\u673a\u5173\u76f4\u63a5\u8fde\u63a5\uff0c\u8fd9\u79cd\u8d8b\u52bf\u53d8\u5f97\u8d8a\u6765\u8d8a\u666e\u904d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6b63\u5728\u8003\u8651\u662f\u81ea\u884c\u5b89\u6392\u5185\u90e8\u5458\u5de5\u8fd8\u662f <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d<strong><span style=\"color: #0000ff;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\u4ee5\u4e0b\u8be6\u7ec6\u5206\u6790\u2026\u2026<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/loi-ich-khi-thue-dich-vu-ke-toan-cho-doanh-nghiep-nho\/\">\u662f\u5426\u5e94\u8be5\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1\uff1f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e0e\u4ed6\u4eec\u4f01\u4e1a\u7684\u5b9e\u9645\u89c4\u6a21\u548c\u9884\u7b97\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_ho_kinh_doanh_tu_thuc_hien_cong_tac_ke_toan\"><\/span><b>\u4e2a\u4f53\u7ecf\u8425\u8005\u81ea\u884c\u5904\u7406\u4f1a\u8ba1\u4e8b\u52a1\u65f6\u5e38\u72af\u7684 5 \u4e2a\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u5e94\u7a0e\u6536\u5165\u95e8\u69db\u548c\u7535\u5b50\u53d1\u7968\u95e8\u69db\u4e4b\u95f4\u5b58\u5728\u6df7\u6dc6\u3002<\/b><span style=\"font-weight: 400;\"> 5\u4ebf\u8d8a\u5357\u76fe\uff08\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u548c10\u4ebf\u8d8a\u5357\u76fe\uff08\u5f3a\u5236\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff09\u8fd9\u4e24\u4e2a\u95e8\u69db\u662f\u4e24\u4e2a\u72ec\u7acb\u7684\u91cc\u7a0b\u7891\uff0c\u4f46\u8bb8\u591a\u4f01\u4e1a\u5c06\u5b83\u4eec\u6df7\u6dc6\uff0c\u5bfc\u81f4\u7533\u62a5\u9519\u8bef\u6216\u5ef6\u8fdf\u8fc7\u6e21\u5230\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5f53\u6536\u5165\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u65f6\uff0c\u672a\u80fd\u53ca\u65f6\u66f4\u65b0\u6536\u5165\u6570\u636e\u3002<\/b><span style=\"font-weight: 400;\"> \u9519\u8fc7\u4e86\u4ece\u6309\u767e\u5206\u6bd4\u8ba1\u7b97\u7684\u7a0e\u6cd5\u6539\u4e3a\u6309\u6536\u5165\u8ba1\u7b97\u7684\u7a0e\u6cd5\u7684\u6700\u540e\u671f\u9650\uff0c\u5bfc\u81f4\u4ece\u7b2c\u4e8c\u5e74\u5e74\u521d\u5f00\u59cb\u51fa\u73b0\u9519\u8bef\u7684\u7eb3\u7a0e\u7533\u62a5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6761\u76ee\u6ca1\u6709\u6309\u7167\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u7684\u6b63\u786e\u5f62\u5f0f\u8bb0\u5f55\u3002<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u5df2\u5931\u6548\u7684\u7b2c 88\/2021\/TT-BTC \u53f7\u901a\u51fd\u4f7f\u7528\u8fc7\u65f6\u7684\u8d26\u7c3f\u6a21\u677f\uff0c\u6216\u8005\u8bbe\u8ba1\u4e0d\u5305\u542b\u6240\u6709\u5fc5\u8981\u4fe1\u606f\u7684\u8d26\u7c3f\uff0c\u4f1a\u5bfc\u81f4\u8bb0\u5f55\u5728\u68c0\u67e5\u671f\u95f4\u65e0\u6cd5\u6267\u884c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e0d\u8981\u5c06\u7535\u5b50\u53d1\u7968\u6570\u636e\u4e0e\u6536\u5165\u8bb0\u5f55\u8fdb\u884c\u6bd4\u8f83\u3002<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u4e0a\u7684\u6570\u5b57\u4e0e\u5185\u90e8\u8bb0\u5f55\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u662f\u6587\u4ef6\u5c06\u88ab\u5ba1\u67e5\u7684\u7b2c\u4e00\u4e2a\u8ff9\u8c61\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u672a\u6309\u89c4\u5b9a\u671f\u9650\u4fdd\u5b58\u6587\u4ef6\u6216\u5728\u5230\u671f\u65e5\u4e4b\u524d\u9500\u6bc1\u6587\u4ef6\u3002<\/b><span style=\"font-weight: 400;\"> \u6587\u4ef6\u548c\u8bb0\u5f55\u5fc5\u987b\u81f3\u5c11\u4fdd\u5b58 5 \u5e74\uff1b\u8fc7\u65e9\u9500\u6bc1\u6216\u4e22\u5931\u5c06\u5bfc\u81f4\u4f01\u4e1a\u4e3b\u5728\u88ab\u8981\u6c42\u68c0\u67e5\u65f6\u65e0\u6cd5\u505a\u51fa\u89e3\u91ca\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u9519\u8bef\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u6b20\u7a0e\uff0c\u8fd8\u4f1a\u5e26\u6765\u56e0\u4f1a\u8ba1\u8fdd\u89c4\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_ho_kinh_doanh_uy_tin\"><\/span><b>\u4e2a\u4f53\u6237\u9009\u62e9\u4fe1\u8a89\u826f\u597d\u7684\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4e3a\u4e2a\u4f53\u6237\u63d0\u4f9b\u7684\u4f1a\u8ba1\u670d\u52a1\u90fd\u7b26\u5408\u65b0\u7684\u6cd5\u5f8b\u8981\u6c42\u3002\u4e2a\u4f53\u6237\u5728\u505a\u51fa\u51b3\u5b9a\u524d\u5e94\u6bd4\u8f83\u4ee5\u4e0b\u56db\u4e2a\u6807\u51c6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u73b0\u884c\u6cd5\u5f8b\u4f53\u7cfb\u6709\u900f\u5f7b\u7684\u7406\u89e3\u5e76\u4e0d\u65ad\u66f4\u65b0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u8868\u683c\uff0c\u9488\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u7684\u6bcf\u4e2a\u7279\u5b9a\u6536\u5165\u7ec4\uff0c\u5236\u5b9a\u4e86\u6807\u51c6\u5316\u7684\u4f1a\u8ba1\u6d41\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80fd\u591f\u5c06\u7535\u5b50\u53d1\u7968\u4e0e\u7eb3\u7a0e\u7533\u62a5\u6570\u636e\u540c\u6b65\u5904\u7406\uff0c\u786e\u4fdd\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6838\u5bf9\u65f6\u4e0d\u4f1a\u51fa\u73b0\u4efb\u4f55\u5dee\u5f02\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5de5\u4f5c\u8303\u56f4\u3001\u670d\u52a1\u8d39\u7528\u65b9\u9762\u4fdd\u6301\u900f\u660e\uff0c\u5e76\u627f\u8bfa\u5728\u7533\u62a5\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u9519\u8bef\u65f6\u627f\u62c5\u8d23\u4efb\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4e5f\u662f MAN \u2013 Master Accountant Network \u7684\u4f1a\u8ba1\u670d\u52a1\u56e2\u961f\u5bf9\u6bcf\u4f4d\u5ba2\u6237\u6240\u91c7\u7528\u7684\u6807\u51c6\uff0c\u4ece\u5ba1\u67e5\u521d\u59cb\u7a0e\u52a1\u767b\u8bb0\u6587\u4ef6\u548c\u5efa\u7acb\u9002\u5f53\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u5230\u5728\u6574\u4e2a\u7a0e\u52a1\u7533\u62a5\u548c\u7ed3\u7b97\u671f\u95f4\u63d0\u4f9b\u6301\u7eed\u652f\u6301\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u9700\u8981\u5c31\u60a8\u7684\u4e1a\u52a1\u60c5\u51b5\u8fdb\u884c\u5177\u4f53\u8ba8\u8bba\uff0c\u6211\u4eec\u7684\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-dich-vu-ke-toan\/\">\u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5728\u7b7e\u8ba2\u5408\u540c\u4e4b\u524d\uff0c\u5e94\u6b63\u786e\u8bc4\u4f30\u5de5\u4f5c\u8303\u56f4\u548c\u9002\u5f53\u7684\u8d39\u7528\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_can_chuan_bi_gi_khi_bat_dau_dung_dich_vu_ke_toan_ho_kinh_doanh\"><\/span><b>\u4e2a\u4f53\u7ecf\u8425\u8005\u5728\u5f00\u59cb\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u65f6\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u9700\u8981\u505a\u597d\u51c6\u5907\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u6700\u8fd1\u7684\u5e74\u5ea6\u6536\u5165\u548c\u9884\u8ba1\u6536\u5165\uff0c\u4ee5\u4fbf\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u96c6\u8be5\u671f\u95f4\u5185\u53d1\u751f\u7684\u6240\u6709\u8d27\u7269\u548c\u670d\u52a1\u4e70\u5356\u7684\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u67e5\u770b\u7a0e\u52a1\u767b\u8bb0\u72b6\u6001\u3001\u7a0e\u52a1\u8bc6\u522b\u53f7\u4ee5\u53ca\u5f53\u524d\u4f7f\u7528\u7684\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u786e\u8ba4\u60a8\u662f\u5426\u5df2\u6ce8\u518c\u5728\u89c4\u5b9a\u7684\u6536\u5165\u9650\u989d\u5185\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u73b0\u6709\u8bb0\u5f55\uff0c\u5e76\u5c06\u5176\u4e0e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u89c4\u5b9a\u7684\u8868\u683c\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u6709\u5173\u4f01\u4e1a\u7ecf\u8425\u5730\u70b9\u7684\u4fe1\u606f\uff08\u5982\u6709\u591a\u4e2a\u7ecf\u8425\u5730\u70b9\uff09\uff0c\u4ee5\u786e\u4fdd\u53d1\u7968\u7684\u51c6\u786e\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u4e0e\u60a8\u7684\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u4f1a\u9762\uff0c\u4ee5\u907f\u514d\u9519\u8fc7\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e74\u8d77\uff0c\u53d6\u6d88\u5b9a\u989d\u7a0e\u5236\u4ee5\u53ca\u6839\u636e\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\u6536\u7d27\u4f1a\u8ba1\u89c4\u5b9a\uff0c\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u4e86\u5bb6\u5ead\u4f01\u4e1a\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u65b9\u5f0f\uff1a\u4e0d\u518d\u662f\u56fa\u5b9a\u7684\u6708\u5ea6\u7a0e\u989d\uff0c\u800c\u662f\u9700\u8981\u6839\u636e\u5b9e\u9645\u6536\u5165\u51c6\u786e\u8bb0\u5f55\u3001\u5f00\u5177\u53d1\u7968\u548c\u7533\u62a5\u7a0e\u6b3e\u3002\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u5bb6\u5ead\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u662f\u201c\u63a8\u8350\u201d\u9009\u9879\uff0c\u800c\u662f\u5bb6\u5ead\u4f01\u4e1a\u51c6\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u8d77\u5f81\u70b9\u3001\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u4ee5\u53ca\u79ef\u6781\u5e94\u5bf9\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u5fc5\u8981\u5de5\u5177\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e3b\u9700\u8981\u8bb0\u4f4f\u7684\u4e09\u4ef6\u4e8b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db\u51b3\u5b9a\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\uff085\u4ebf\u8d8a\u5357\u76fe\u300110\u4ebf\u8d8a\u5357\u76fe\u548c30\u4ebf\u8d8a\u5357\u76fe\u662f\u4e09\u4e2a\u5173\u952e\u91cc\u7a0b\u7891\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8bb0\u5f55\u5fc5\u987b\u7b26\u5408\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u7684\u683c\u5f0f\uff1b\u4e0d\u518d\u5141\u8bb8\u4efb\u610f\u9009\u62e9\u683c\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6587\u4ef6\u5fc5\u987b\u81f3\u5c11\u4fdd\u5b58 5 \u5e74\uff0c\u4ee5\u4fbf\u5728\u5fc5\u8981\u65f6\u4f5c\u4e3a\u89e3\u91ca\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u4e0d\u786e\u5b9a\u662f\u5e94\u8be5\u81ea\u5df1\u4fdd\u7559\u8d26\u7c3f\u8fd8\u662f\u5916\u5305\u8d26\u7c3f\uff0c\u6216\u8005\u4e0d\u786e\u5b9a\u81ea\u5df1\u5c5e\u4e8e\u54ea\u4e2a\u7a0e\u52a1\u7c7b\u522b\uff0cMAN \u7684\u5546\u4e1a\u4f1a\u8ba1\u670d\u52a1\u56e2\u961f\u968f\u65f6\u51c6\u5907\u4e0e\u60a8\u4e00\u8d77\u5ba1\u67e5\u6240\u6709\u4e8b\u9879\uff0c\u4ee5\u514d\u53d1\u751f\u4efb\u4f55\u4e0d\u5e78\u7684\u9519\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_ho_kinh_doanh\"><\/span><b>\u5173\u4e8e\u4e2a\u4f53\u6237\u4f1a\u8ba1\u670d\u52a1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_doanh_thu_duoi_500_trieu_dongnam_co_can_dich_vu_ke_toan_ho_kinh_doanh_khong\"><\/span><b>\u5e74\u6536\u5165\u4f4e\u4e8e5\u4ebf\u8d8a\u5357\u76fe\u7684\u4e2a\u4f53\u6237\u662f\u5426\u9700\u8981\u4f1a\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7a0e\u52a1\u4e49\u52a1\uff0c\u8be5\u7fa4\u4f53\u514d\u7f34\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4f46\u4ecd\u987b\u6839\u636e\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\u4fdd\u5b58\u8425\u4e1a\u6536\u5165\u767b\u8bb0\u518c\uff08S1a-HKD\uff09\uff0c\u4ee5\u786e\u5b9a\u5176\u514d\u7a0e\u8d44\u683c\u3002\u867d\u7136\u5e76\u975e\u5f3a\u5236\u8981\u6c42\uff0c\u4f46\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1\u6709\u52a9\u4e8e\u786e\u4fdd\u5bb6\u5ead\u4f01\u4e1a\u5728\u5ba1\u8ba1\u671f\u95f4\u8bb0\u5f55\u683c\u5f0f\u6b63\u786e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_ho_kinh_doanh_bat_buoc_dung_hoa_don_dien_tu\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u4f55\u65f6\u5fc5\u987b\u4f7f\u7528\u7535\u5b50\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 68\/2026\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5f53\u5e74\u5ea6\u589e\u503c\u7a0e\u5e94\u7a0e\u6536\u5165\u8fbe\u5230 10 \u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u4f7f\u7528\u5e26\u6709\u7a0e\u52a1\u673a\u5173\u4ee3\u7801\u7684\u7535\u5b50\u53d1\u7968\u6216\u901a\u8fc7\u5177\u6709\u6570\u636e\u8fde\u63a5\u7684\u6536\u94f6\u673a\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_vuot_3_ty_dong_thi_ho_kinh_doanh_phai_lam_gi\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u5982\u679c\u8425\u4e1a\u989d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\uff0c\u5bb6\u5ead\u4f01\u4e1a\u5fc5\u987b\u5c06\u6309\u6536\u5165\u767e\u5206\u6bd4\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u65b9\u6cd5\u6539\u4e3a\u6309\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e58\u4ee5\u7a0e\u7387\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u65b9\u6cd5\u3002\u6b64\u65f6\uff0c\u5bb6\u5ead\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u9700\u8981\u5ba1\u67e5\u6240\u6709\u7533\u62a5\u65b9\u6cd5\uff0c\u4ee5\u907f\u514d\u91c7\u7528\u9519\u8bef\u7684\u65b9\u6cd5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_duoc_phep_lam_ke_toan_cho_ho_kinh_doanh\"><\/span><b>\u4e2a\u4f53\u6237\u7684\u4f1a\u8ba1\u53ef\u4ee5\u7531\u8c01\u62c5\u4efb\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u6237\u4ee3\u8868\u53ef\u4ee5\u81ea\u884c\u4fdd\u5b58\u8bb0\u5f55\uff0c\u4e5f\u53ef\u4ee5\u6307\u6d3e\u5bb6\u5ead\u6210\u5458\u6216\u7ecf\u7406\u5904\u7406\u8be5\u4efb\u52a1\uff0c\u6216\u8005\u8058\u8bf7\u4e13\u4e1a\u7684\u4f01\u4e1a\u6237\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_mo_so_ke_toan_ho_kinh_doanh_se_bi_xu_ly_the_nao\"><\/span><b>\u4f01\u4e1a\u4e0d\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u6709\u6548\u7684\u4f1a\u8ba1\u8bb0\u5f55\u548c\u6587\u4ef6\u6765\u8bc1\u660e\u5b9e\u9645\u7684\u6536\u5165\u548c\u652f\u51fa\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u786e\u5b9a\u5e94\u7f34\u7a0e\u6b3e\u7684\u6570\u989d\uff1b\u8fdd\u53cd\u4f1a\u8ba1\u89c4\u5b9a\u7684\u884c\u4e3a\u4e5f\u53ef\u80fd\u6839\u636e\u4f1a\u8ba1\u6cd5\u5f8b\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sach_va_chung_tu_ke_toan_cua_ho_kinh_doanh_can_luu_tru_bao_lau\"><\/span><b>\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u4f1a\u8ba1\u8d26\u7c3f\u548c\u6587\u4ef6\u5e94\u8be5\u4fdd\u5b58\u591a\u4e45\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u7684\u89c4\u5b9a\uff0c\u7eb8\u8d28\u6216\u7535\u5b50\u683c\u5f0f\u7684\u5b58\u50a8\u671f\u9650\u81f3\u5c11\u4e3a 5 \u5e74\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn b\u1eaft bu\u1ed9c ph\u1ea3i c\u00e2n nh\u1eafc c\u1ee7a h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, th\u1eddi \u0111i\u1ec3m c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t v\u00e0 ngh\u0129a v\u1ee5 ghi s\u1ed5, k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9713","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\/9713","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=9713"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9713\/revisions"}],"predecessor-version":[{"id":9718,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9713\/revisions\/9718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}