{"id":9780,"date":"2026-09-08T14:09:01","date_gmt":"2026-09-08T07:09:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9780"},"modified":"2026-09-08T14:09:01","modified_gmt":"2026-09-08T07:09:01","slug":"dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u4f1a\u8ba1\u670d\u52a1\uff1a\u7a0e\u52a1\u4f18\u5316\u3001\u98ce\u9669\u89c4\u907f\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u968f\u77402026\u5e74\u7a0e\u6cd5\u6846\u67b6\u7684\u4e0d\u65ad\u53d8\u5316\uff0c\u4ece\u57fa\u4e8e\u6536\u5165\u7684\u4f18\u60e0\u7a0e\u7387\u3001\u65b0\u6210\u7acb\u4f01\u4e1a\u514d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\uff0c\u5230\u975e\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\u7684\u8c03\u6574\uff0c\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u7684\u4f1a\u8ba1\u670d\u52a1\u6b63\u53d8\u5f97\u81f3\u5173\u91cd\u8981\u3002\u5728\u5e94\u7528\u4f18\u60e0\u653f\u7b56\u65f6\uff0c\u54ea\u6015\u662f\u5fae\u5c0f\u7684\u5931\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u635f\u5931\u6570\u4ebf\u8d8a\u5357\u76fe\u7684\u6cd5\u5f8b\u4f18\u60e0\uff0c\u800c\u7ecf\u9a8c\u4e0d\u8db3\u7684\u5185\u90e8\u4f1a\u8ba1\u56e2\u961f\u53ef\u80fd\u96be\u4ee5\u8ddf\u4e0a\u6240\u6709\u8fd9\u4e9b\u53d8\u5316\u3002\u672c\u6587\u5168\u9762\u5206\u6790\u4e86\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u884c\u5f00\u5c55\u4f1a\u8ba1\u5de5\u4f5c\u7684\u8303\u56f4\u3001\u6210\u672c\u3001\u98ce\u9669\uff0c\u4ee5\u53ca\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6807\u51c6\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-cho-doanh-nghiep-vua-va-nho\/#Vi_sao_doanh_nghiep_vua_va_nho_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep\" >\u4e3a\u4ec0\u4e48\u4e2d\u5c0f\u4f01\u4e1a\u5e94\u8be5\u4f7f\u7528\u4e13\u4e1a\u4f1a\u8ba1\u670d\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-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\" >\u5bfc\u81f4\u4e2d\u5c0f\u4f01\u4e1a (SME) \u9700\u8981\u4f1a\u8ba1\u670d\u52a1\u7684\u4e09\u5927\u5408\u89c4\u538b\u529b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\" >2026 \u5e74\u7684\u6cd5\u5f8b\u6846\u67b6\u4f7f\u5f97\u81ea\u884c\u8bb0\u8d26\u7684\u98ce\u9669\u66f4\u5927\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\" >\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='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-cho-doanh-nghiep-vua-va-nho\/#Ke_toan_bao_cao_thue_dinh_ky\" >\u4f1a\u8ba1\u3001\u5b9a\u671f\u7a0e\u52a1\u62a5\u544a<\/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-cho-doanh-nghiep-vua-va-nho\/#Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\" >\u63d0\u4f9b\u7a0e\u7387\u548c\u7a0e\u6536\u4f18\u60e0\u786e\u5b9a\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\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-cho-doanh-nghiep-vua-va-nho\/#Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\" >\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u5e74\u7ec8\u7eb3\u7a0e\u7533\u62a5\u8868\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-cho-doanh-nghiep-vua-va-nho\/#Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\" >\u5ba1\u67e5\u5229\u606f\u652f\u51fa\u548c\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff08\u5982\u9002\u7528\uff09\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\" >\u4f01\u4e1a\u662f\u5426\u662f\u4f7f\u7528\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u7684\u5408\u9002\u76ee\u6807\u7fa4\u4f53\uff1f<\/a><\/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-cho-doanh-nghiep-vua-va-nho\/#Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\" >\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u884c\u5904\u7406\u4f1a\u8ba1\u4e8b\u52a1\u7684\u98ce\u9669\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\" >\u9519\u5931\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u671f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Ap_sai_thue_suat_15_17_hoac_20\" >\u5e94\u7528\u7684\u7a0e\u7387\u4e0d\u6b63\u786e\uff1a15%\u300117% \u6216 20%\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\" >\u53d1\u7968\u3001\u8bc1\u660e\u6587\u4ef6\u548c\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\" >\u672a\u80fd\u9075\u5b88\u6709\u5173\u5229\u606f\u652f\u51fa\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\u3002<\/a><\/li><\/ul><\/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-cho-doanh-nghiep-vua-va-nho\/#Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\" >\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u8d39\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/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-cho-doanh-nghiep-vua-va-nho\/#Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\" >\u5916\u5305\u4f1a\u8ba1\u670d\u52a1\u4e0e\u7ef4\u6301\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u7684\u5bf9\u6bd4\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\" >\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u5b9e\u65bd\u4f1a\u8ba1\u670d\u52a1\u7684\u8fc7\u7a0b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\" >\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\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-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\" >\u5173\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\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-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\" >\u65b0\u6210\u7acb\u7684\u4e2d\u5c0f\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u5f81\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 15% \u7684\u9002\u7528\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_co_bao_gom_tu_van_thue_khong\" >\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u662f\u5426\u5305\u542b\u7a0e\u52a1\u54a8\u8be2\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_thanh_toan_tien_mat_cho_hoa_don_nho_co_bi_loai_chi_phi_khong\" >\u5982\u679c\u4f01\u4e1a\u4ee5\u73b0\u91d1\u652f\u4ed8\u5c0f\u989d\u53d1\u7968\uff0c\u8fd9\u7b14\u8d39\u7528\u662f\u5426\u53ef\u4ee5\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u4e88\u62a5\u9500\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/#Doanh_nghiep_co_von_vay_tu_cong_ty_me_nuoc_ngoai_co_can_dich_vu_ke_toan_chuyen_sau_hon_khong\" >\u4ece\u5916\u56fd\u6bcd\u516c\u53f8\u83b7\u5f97\u8d37\u6b3e\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u66f4\u4e13\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_vua_va_nho_nen_su_dung_dich_vu_ke_toan_chuyen_nghiep\"><\/span><b>\u4e3a\u4ec0\u4e48\u4e2d\u5c0f\u4f01\u4e1a\u5e94\u8be5\u4f7f\u7528\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u5728\u8d8a\u5357\u4f01\u4e1a\u4e2d\u5360\u7edd\u5927\u591a\u6570\uff0c\u4f46\u76f8\u5bf9\u4e8e\u5176\u8d44\u6e90\u89c4\u6a21\u800c\u8a00\uff0c\u5b83\u4eec\u9762\u4e34\u7684\u5408\u89c4\u538b\u529b\u5374\u6700\u5927\u3002\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u7684\u8bbe\u7acb\u6b63\u662f\u4e3a\u4e86\u89e3\u51b3\u8fd9\u4e00\u6096\u8bba\uff1a\u4e2d\u5c0f\u4f01\u4e1a\u9700\u8981\u50cf\u5927\u578b\u4f01\u4e1a\u4e00\u6837\u83b7\u5f97\u5168\u9762\u7684\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u62a5\u544a\u670d\u52a1\uff0c\u4f46\u5b83\u4eec\u7684\u9884\u7b97\u548c\u4eba\u5458\u89c4\u6a21\u5374\u4e0d\u8db3\u4ee5\u7ef4\u6301\u4e00\u4e2a\u5e9e\u5927\u7684\u3001\u4e13\u95e8\u7684\u4f1a\u8ba1\u90e8\u95e8\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_ap_luc_tuan_thu_khien_doanh_nghiep_vua_va_nho_can_dich_vu_ke_toan\"><\/span><b>\u5bfc\u81f4\u4e2d\u5c0f\u4f01\u4e1a (SME) \u9700\u8981\u4f1a\u8ba1\u670d\u52a1\u7684\u4e09\u5927\u5408\u89c4\u538b\u529b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u7a0e\u6536\u653f\u7b56\u53d8\u5316\u7684\u9891\u7387\u6b63\u5728\u589e\u52a0\u3002\u4ec5\u57282025-2026\u5e74\u671f\u95f4\uff0c\u5c31\u6709\u4e00\u7cfb\u5217\u65b0\u6cd5\u89c4\u9881\u5e03\u5e76\u51e0\u4e4e\u540c\u65f6\u751f\u6548\uff1a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"> \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <strong><span style=\"color: #0000ff;\">N<\/span><\/strong><\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216219\" target=\"_blank\" rel=\"noopener\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be6\u7ec6\u89c4\u5b9a\u8be5\u6cd5\u5f8b\u5b9e\u65bd\u7ec6\u5219\u7684\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae\uff0c\u8be5\u51b3\u8bae\u6d89\u53ca\u53d1\u5c55\u79c1\u8425\u7ecf\u6d4e\u7684\u7279\u6b8a\u673a\u5236\u548c\u653f\u7b56\uff0c\u4ee5\u53ca <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/nghi-dinh-20-2026-nd-cp-huong-dan-thi-hanh-nghi-quyet-198-2025-qh15-ve-phat-trien-kinh-te-tu-nhan-424032-d1.html\" target=\"_blank\" rel=\"noopener\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u51b3\u8bae\u6267\u884c\u8bf4\u660e\u3002\u8eab\u517c\u591a\u804c\u7684\u5185\u90e8\u4f1a\u8ba1\u4eba\u5458\u5f88\u96be\u6709\u8db3\u591f\u7684\u65f6\u95f4\u66f4\u65b0\u548c\u6838\u5bf9\u6bcf\u4e00\u4efd\u6587\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u9519\u8bef\u9020\u6210\u7684\u635f\u5931\u6b63\u5728\u589e\u52a0\u3002\u6839\u636e\u4fee\u8ba2\u540e\u7684\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u4e0e\u53d1\u7968\u548c\u5355\u636e\u76f8\u5173\u7684\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u529b\u5ea6\u52a0\u5927\uff1b\u540c\u65f6\uff0c\u6839\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u65e0\u73b0\u91d1\u652f\u4ed8\u4eab\u53d7\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7684\u5f3a\u5236\u6027\u95e8\u69db\u5df2\u964d\u81f3\u6bcf\u5f20\u53d1\u7968500\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u4f01\u4e1a\u5f80\u5f80\u672a\u80fd\u5145\u5206\u8ba4\u8bc6\u5230\u81ea\u8eab\u4eab\u6709\u7684\u4f18\u60e0\u653f\u7b56\u3002\u8fd9\u6b63\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u4e0d\u4ec5\u4ec5\u662f\u201c\u8bb0\u8d26\u201d\uff0c\u66f4\u662f\u4fdd\u62a4\u4f01\u4e1a\u5408\u6cd5\u7eb3\u7a0e\u6743\u5229\u7684\u5173\u952e\u6240\u5728\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_2026_khien_viec_tu_lam_ke_toan_rui_ro_hon\"><\/span><b>2026 \u5e74\u7684\u6cd5\u5f8b\u6846\u67b6\u4f7f\u5f97\u81ea\u884c\u8bb0\u8d26\u7684\u98ce\u9669\u66f4\u5927\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u89c4\u5b9a\uff0c\u4e00\u822c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a20%\uff0c\u4f46\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u9002\u752815%\u7a0e\u7387\uff0c\u5e74\u8425\u4e1a\u989d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u4f46\u4e0d\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u9002\u752817%\u7a0e\u7387\u3002\u8fd9\u6db5\u76d6\u4e86\u5927\u591a\u6570\u4e2d\u5c0f\u4f01\u4e1a\u7684\u5178\u578b\u6536\u5165\u8303\u56f4\u3002\u7136\u800c\uff0c\u8981\u6b63\u786e\u786e\u5b9a\u4ee5\u9500\u552e\u6536\u5165\u3001\u670d\u52a1\u6536\u5165\u3001\u91d1\u878d\u6d3b\u52a8\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165\u4e3a\u57fa\u7840\u7684\u603b\u6536\u5165\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u5bf9\u76f8\u5173\u6cd5\u89c4\u6709\u900f\u5f7b\u7684\u7406\u89e3\uff0c\u4ee5\u907f\u514d\u5728\u9002\u752815%\u621617%\u7a0e\u7387\u7684\u60c5\u51b5\u4e0b\uff0c\u9519\u8bef\u5730\u9002\u752820%\u7a0e\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u6839\u636e\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae\u7b2c10\u6761\u548c\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6307\u5bfc\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u9996\u6b21\u9881\u53d1\u8425\u4e1a\u6267\u7167\u4e4b\u65e5\u8d77\u4e09\u5e74\u5185\u514d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u8981\u7684\u6fc0\u52b1\u63aa\u65bd\uff0c\u4f46\u9644\u5e26\u4e25\u683c\u7684\u8c41\u514d\u6761\u4ef6\uff1a\u653f\u7b56 <\/span><b>\u4e0d\u9002\u7528<\/b><span style=\"font-weight: 400;\"> \u8fd9\u9002\u7528\u4e8e\u56e0\u5408\u5e76\u3001\u91cd\u7ec4\u3001\u5206\u7acb\u3001\u4e1a\u52a1\u7c7b\u578b\u53d8\u66f4\u6216\u6240\u6709\u6743\u53d8\u66f4\u800c\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u3002\u5982\u679c\u4f01\u4e1a\u5728\u672a\u5145\u5206\u6838\u5b9e\u8fd9\u4e9b\u514d\u7a0e\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u81ea\u884c\u7533\u62a5\uff0c\u5219\u53ef\u80fd\u9762\u4e34\u88ab\u8ffd\u6eaf\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u53cd\u4e4b\uff0c\u5982\u679c\u4f01\u4e1a\u4e0d\u4e86\u89e3\u81ea\u8eab\u4eab\u6709\u7684\u6743\u5229\uff0c\u5219\u53ef\u80fd\u5b8c\u5168\u9519\u5931\u6cd5\u5f8b\u89c4\u5b9a\u7684\u4e09\u5e74\u514d\u7a0e\u671f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_gom_nhung_hang_muc_cong_viec_nao\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9783\" aria-describedby=\"caption-attachment-9783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9783\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-gom-nhung-hang-muc-cong-viec-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9783\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u771f\u6b63\u6709\u6548\u7684\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u65b9\u6848\u5e94\u8be5\u6db5\u76d6\u5168\u5e74\u7684\u6574\u4e2a\u8d22\u52a1\u548c\u7a0e\u52a1\u751f\u547d\u5468\u671f\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u6bcf\u6708\u7684\u7a0e\u52a1\u7533\u62a5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_bao_cao_thue_dinh_ky\"><\/span><b>\u4f1a\u8ba1\u3001\u5b9a\u671f\u7a0e\u52a1\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u57fa\u672c\u7ec4\u6210\u90e8\u5206\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u6210\u6587\u4ef6\u7684\u7edf\u8ba1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u5236\u5e76\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6309\u6708\u6216\u6309\u5b63\u5ea6\u7f34\u7eb3\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76d1\u63a7\u5e94\u6536\u8d26\u6b3e\uff0c\u6839\u636e\u65e0\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\u89c4\u5b9a\u7ba1\u7406\u7535\u5b50\u53d1\u7968\uff0c\u5e76\u5b9a\u671f\u4e0e\u4e1a\u52a1\u90e8\u95e8\u6838\u5bf9\u6570\u636e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_xac_dinh_thue_suat_va_uu_dai_thue\"><\/span><b>\u63d0\u4f9b\u7a0e\u7387\u548c\u7a0e\u6536\u4f18\u60e0\u786e\u5b9a\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u4e2d\u6700\u5177\u7ecf\u6d4e\u4ef7\u503c\u7684\u65b9\u9762\uff1a\u6839\u636e\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u7684\u5b9e\u9645\u603b\u6536\u5165\uff0c\u6b63\u786e\u786e\u5b9a\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0815% \u6216 17%\uff09\u89c4\u5b9a\u7684\u7a0e\u7387\uff1b\u5ba1\u67e5\u6839\u636e\u7b2c 198\/2025\/QH15 \u53f7\u51b3\u8bae\u548c\u7b2c 20\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4eab\u53d7 3 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u6761\u4ef6\uff1b\u4ee5\u53ca\u6309\u7167\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u7684\u539f\u5219\u51c6\u5907\u81ea\u6211\u7533\u62a5\u6587\u4ef6\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_bao_cao_tai_chinh_va_quyet_toan_thue_cuoi_nam\"><\/span><b>\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u5e74\u7ec8\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u6309\u7167\u9002\u7528\u4e8e\u4f01\u4e1a\u89c4\u6a21\u7684\u4f1a\u8ba1\u6cd5\u89c4\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff08\u5fae\u578b\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u6309\u7167\u8d22\u653f\u90e8\u7684\u6307\u5bfc\u91c7\u7528\u5355\u72ec\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u800c\u5176\u4ed6\u4e2d\u5c0f\u4f01\u4e1a\u5219\u91c7\u7528\u6807\u51c6\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u6216\u7b80\u6613\u4f1a\u8ba1\u5236\u5ea6\uff09\uff0c\u7ed3\u7b97\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4ee5\u53ca\u7ed3\u7b97\u5458\u5de5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chi_phi_lai_vay_va_ho_so_giao_dich_lien_ket_neu_phat_sinh\"><\/span><b>\u5ba1\u67e5\u5229\u606f\u652f\u51fa\u548c\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff08\u5982\u9002\u7528\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u90fd\u4ece\u5176\u6bcd\u516c\u53f8\u6216\u4e2a\u4eba\u80a1\u4e1c\u5904\u83b7\u5f97\u51fa\u8d44\u6216\u8d37\u6b3e\uff0c\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8fd9\u4e9b\u5173\u7cfb\u53ef\u80fd\u6784\u6210\u5173\u8054\u65b9\u4ea4\u6613\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f1a\u8ba1\u670d\u52a1\u9700\u8981\u6269\u5c55\uff0c\u5305\u62ec\u786e\u5b9a\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u7684\u95e8\u69db\uff0c\u5e76\u6839\u636e\u76f8\u5173\u6cd5\u89c4\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4ee5\u907f\u514d\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u8d39\u7528\u88ab\u9a73\u56de\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phai_la_doi_tuong_nen_su_dung_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_khong\"><\/span><b>\u4f01\u4e1a\u662f\u5426\u662f\u4f7f\u7528\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u7684\u5408\u9002\u76ee\u6807\u7fa4\u4f53\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u4f1a\u81ea\u52a8\u88ab\u5f52\u7c7b\u4e3a\u4e2d\u5c0f\u4f01\u4e1a (SME) \u5e76\u4eab\u53d7\u4f18\u60e0\u5f85\u9047\u3002\u6839\u636e\u6307\u5bfc\u4e2d\u5c0f\u4f01\u4e1a\u6276\u6301\u6cd5\u7684\u7b2c 80\/2021\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 5 \u6761\u89c4\u5b9a\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u5206\u7c7b\u4f9d\u636e\u5305\u62ec\u5176\u6240\u5c5e\u884c\u4e1a\u3001\u6bcf\u5e74\u53c2\u52a0\u793e\u4f1a\u4fdd\u9669\u7684\u5e73\u5747\u5458\u5de5\u4eba\u6570\u4ee5\u53ca\u5e74\u5ea6\u603b\u6536\u5165\u6216\u603b\u8d44\u672c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">\u519c\u4e1a\u3001\u5de5\u4e1a\u548c\u5efa\u7b51\u4e1a\u7684\u5fae\u578b\u4f01\u4e1a\uff0c\u5982\u679c\u96c7\u4f63\u7684\u5de5\u4eba\u4e0d\u8d85\u8fc7 10 \u4eba\uff0c\u4e14\u603b\u6536\u5165\u6216\u603b\u8d44\u672c\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u6709\u8d44\u683c\u4eab\u53d7\u793e\u4f1a\u4fdd\u9669\uff1b\u800c\u8d38\u6613\u548c\u670d\u52a1\u4e1a\u7684\u6536\u5165\u95e8\u69db\u5219\u6709\u6240\u4e0d\u540c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9519\u8bef\u5730\u786e\u5b9a\u4f01\u4e1a\u89c4\u6a21\u53ef\u80fd\u5bfc\u81f4\u9002\u7528\u9519\u8bef\u7684\u7a0e\u7387\u3001\u9519\u8bef\u7684\u7a0e\u6536\u8c41\u514d\u6761\u4ef6\uff0c\u6216\u8005\u9519\u5931\u9488\u5bf9\u4e0d\u540c\u89c4\u6a21\u4f01\u4e1a\u7684\u7279\u5b9a\u6276\u6301\u653f\u7b56\u3002\u8fd9\u662f\u4efb\u4f55\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u4f1a\u8ba1\u670d\u52a1\u7684\u673a\u6784\u5728\u5f00\u59cb\u5904\u7406\u8d26\u52a1\u4e4b\u524d\u90fd\u5fc5\u987b\u91c7\u53d6\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_vua_va_nho_tu_lam_ke_toan\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u884c\u5904\u7406\u4f1a\u8ba1\u4e8b\u52a1\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9782\" aria-describedby=\"caption-attachment-9782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9782\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i v\u00e0 l\u00fd do n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Rui-ro-doanh-nghiep-thuong-mac-phai-va-ly-do-nen-su-dung-dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9782\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u4e1a\u9762\u4e34\u7684\u5e38\u89c1\u5546\u4e1a\u98ce\u9669\u4ee5\u53ca\u4f7f\u7528\u4f1a\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_lo_quyen_mien_thue_thu_nhap_doanh_nghiep_3_nam\"><\/span><b>\u9519\u5931\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u5927\u4e14\u6700\u5bb9\u6613\u88ab\u5ffd\u89c6\u7684\u98ce\u9669\u662f\uff0c\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u4e0d\u77e5\u9053\u5b83\u4eec\u6709\u8d44\u683c\u6839\u636e\u7b2c 198\/2025\/QH15 \u53f7\u51b3\u8bae\u7b2c 10 \u6761\u4eab\u53d7\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u3002\u8fd9\u9879\u653f\u7b56\u9002\u7528\u4e8e\u4f01\u4e1a\u5bf9\u4f01\u4e1a\u7684\u4ea4\u6613\u3002 <\/span><b>\u81ea\u884c\u51b3\u5b9a\u6761\u4ef6\uff0c\u81ea\u884c\u58f0\u660e\uff0c\u81ea\u884c\u627f\u62c5\u8d23\u4efb\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u65e0\u4eba\u53ca\u65f6\u5ba1\u6838\u548c\u7533\u62a5\uff0c\u514d\u7a0e\u8d44\u683c\u4e0d\u4f1a\u81ea\u52a8\u751f\u6548\uff0c\u800c\u662f\u4f1a\u7559\u7a7a\u3002\u76f8\u53cd\uff0c\u5bf9\u4e8e\u56e0\u5206\u7acb\u3001\u5206\u79bb\u6216\u4e1a\u52a1\u7c7b\u578b\u53d8\u66f4\u800c\u6210\u7acb\u7684\u4f01\u4e1a\uff08\u6b64\u7c7b\u4f01\u4e1a\u5c5e\u4e8e\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u514d\u7a0e\u8303\u56f4\uff09\uff0c\u7533\u62a5\u514d\u7a0e\u8d44\u683c\u5f80\u5f80\u662f\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u8ffd\u7f34\u6b20\u7a0e\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_sai_thue_suat_15_17_hoac_20\"><\/span><b>\u5e94\u7528\u7684\u7a0e\u7387\u4e0d\u6b63\u786e\uff1a15%\u300117% \u6216 20%\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u7a0e\u7387\u53d6\u51b3\u4e8e\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u7684\u603b\u6536\u5165\uff0c\u56e0\u6b64\uff0c\u6536\u5165\u572830\u4ebf\u8d8a\u5357\u76fe\u6216500\u4ebf\u8d8a\u5357\u76fe\u5de6\u53f3\u6ce2\u52a8\u7684\u4f01\u4e1a\uff0c\u5982\u679c\u4e0d\u5bc6\u5207\u76d1\u63a7\u5b63\u5ea6\u7d2f\u8ba1\u6536\u5165\uff0c\u5f88\u53ef\u80fd\u9002\u7528\u9519\u8bef\u7684\u7a0e\u7387\u3002\u5bf9\u4e8e\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\uff0c\u5982\u679c\u6839\u636e\u9884\u4f30\u7a0e\u7387\u7f34\u7eb3\u9884\u7f34\u7a0e\u6b3e\uff0c\u4f46\u5176\u5e74\u672b\u5b9e\u9645\u6536\u5165\u8d85\u8fc7\u8d77\u5f81\u70b9\uff0c\u5219\u5fc5\u987b\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u5904\u7406\u5dee\u989d\uff0c\u800c\u5982\u679c\u6ca1\u6709\u6301\u7eed\u7684\u4f1a\u8ba1\u76d1\u7763\uff0c\u8fd9\u4e00\u8fc7\u7a0b\u5f88\u5bb9\u6613\u51fa\u9519\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_ve_hoa_don_chung_tu_va_chi_phi_duoc_tru\"><\/span><b>\u53d1\u7968\u3001\u8bc1\u660e\u6587\u4ef6\u548c\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5f3a\u5236\u65e0\u73b0\u91d1\u652f\u4ed8\u7684\u6709\u6548\u8d39\u7528\u95e8\u69db\u964d\u4f4e\u81f3\u6bcf\u5f20\u53d1\u7968 500 \u4e07\u8d8a\u5357\u76fe\uff0c\u4e60\u60ef\u4e8e\u5411\u5c0f\u578b\u4f9b\u5e94\u5546\u652f\u4ed8\u73b0\u91d1\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a (SME) \u53ef\u80fd\u4f1a\u9762\u4e34\u5927\u91cf\u5408\u6cd5\u8d39\u7528\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u88ab\u62d2\u7edd\u7684\u98ce\u9669\uff0c\u4ece\u800c\u5bfc\u81f4\u5e94\u7a0e\u6536\u5165\u610f\u5916\u589e\u52a0\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_kip_cap_nhat_quy_dinh_ve_chi_phi_lai_vay_va_giao_dich_lien_ket\"><\/span><b>\u672a\u80fd\u9075\u5b88\u6709\u5173\u5229\u606f\u652f\u51fa\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u82e5\u672a\u6309\u73b0\u884c\u6cd5\u89c4\u8981\u6c42\u5ba1\u67e5\u5173\u8054\u65b9\u5173\u7cfb\uff0c\u4fbf\u5411\u80a1\u4e1c\u3001\u6bcd\u516c\u53f8\u6216\u9ad8\u7ba1\u4e2a\u4eba\u501f\u6b3e\uff0c\u5219\u5f88\u53ef\u80fd\u9519\u8fc7\u7533\u62a5\u4e49\u52a1\uff0c\u5bfc\u81f4\u5ba1\u8ba1\u65f6\u5229\u606f\u652f\u51fa\u88ab\u91cd\u65b0\u8bc4\u4f30\u3002\u5185\u90e8\u4f1a\u8ba1\u4eba\u5458\u5f88\u5c11\u9047\u5230\u8fd9\u79cd\u98ce\u9669\uff0c\u56e0\u4e3a\u8fd9\u9700\u8981\u590d\u6742\u7684\u4e13\u4e1a\u6280\u80fd\uff0c\u5305\u62ec\u8bc6\u522b\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5173\u8054\u65b9\uff0c\u4ee5\u53ca\u786e\u5b9a\u5229\u606f\u652f\u51fa\u3002\u5373\u4f7f\u662f\u5fae\u5c0f\u7684\u7533\u62a5\u9519\u8bef\u4e5f\u53ef\u80fd\u5bfc\u81f4\u8865\u7f34\u7a0e\u6b3e\uff0c\u751a\u81f3\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_duoc_tinh_nhu_the_nao\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u8d39\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u8d39\u901a\u5e38\u6309\u6708\u6216\u6309\u5e74\u6536\u53d6\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u671f\u95f4\u4ea7\u751f\u7684\u53d1\u7968\u548c\u6587\u4ef6\u6570\u91cf\uff1a\u4ea4\u6613\u91cf\u5c0f\u7684\u5546\u4e1a\u4f01\u4e1a\u901a\u5e38\u6bd4\u670d\u52a1\u4f01\u4e1a\u4ea7\u751f\u66f4\u591a\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u7c7b\u578b\u548c\u884c\u4e1a\uff1a\u4ece\u4e8b\u8fdb\u51fa\u53e3\u3001\u5173\u8054\u65b9\u4ea4\u6613\u6216\u62e5\u6709\u591a\u4e2a\u5206\u652f\u673a\u6784\u7684\u4f01\u4e1a\u9700\u8981\u66f4\u5e7f\u6cdb\u7684\u5de5\u4f5c\u8303\u56f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u4eba\u6570\u4ee5\u53ca\u76f8\u5173\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u7ed3\u6784\u590d\u6742\u6027\uff1a\u4ece\u80a1\u4e1c\u6216\u5916\u56fd\u6bcd\u516c\u53f8\u83b7\u5f97\u8d37\u6b3e\u7684\u4f01\u4e1a\u9700\u8981\u5bf9\u5229\u606f\u652f\u51fa\u548c\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u8fdb\u884c\u989d\u5916\u5ba1\u67e5\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u66f4\u76f4\u89c2\u5730\u4e86\u89e3\u6d41\u7a0b\uff0c\u4ee5\u4e0b\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868\uff0c\u4ef7\u683c\u6839\u636e\u6bcf\u6708\u4ea7\u751f\u7684\u53d1\u7968\u6570\u91cf\u8ba1\u7b97\uff0c\u5305\u62ec\u5b9a\u671f\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u8bb0\u5f55\u5ba1\u6838\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u53c2\u8003\u4ef7\u76ee\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bcf\u6708\u53d1\u7968\u6570\u91cf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u8d39\u7528\uff08\u8d8a\u5357\u76fe\/\u6708\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u81f35\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000 &#8211; 2.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\u81f321\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000 &#8211; 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\u81f360\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\u5f20\u6216\u4ee5\u4e0a\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece500\u4e07\u8d77<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\u7b14\u8bb0\uff1a<\/i><\/b><i><span style=\"font-weight: 400;\"> \u4ee5\u4e0a\u4ef7\u683c\u8868\u4ec5\u4f9b\u53c2\u8003\u3002\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u670d\u52a1\u7684\u5b9e\u9645\u8d39\u7528\u4f1a\u6839\u636e\u4f01\u4e1a\u89c4\u6a21\u3001\u884c\u4e1a\u4ee5\u53ca\u8d26\u76ee\u548c\u6587\u4ef6\u7684\u590d\u6742\u7a0b\u5ea6\u800c\u6709\u6240\u4e0d\u540c\u3002<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_so_voi_duy_tri_bo_may_ke_toan_noi_bo\"><\/span><b>\u5916\u5305\u4f1a\u8ba1\u670d\u52a1\u4e0e\u7ef4\u6301\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u7684\u5bf9\u6bd4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u62db\u8058\u3001\u57f9\u8bad\u548c\u7ef4\u62a4\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\uff08\u8fd9\u4f1a\u4ea7\u751f\u5de5\u8d44\u3001\u4fdd\u9669\u3001\u8f6f\u4ef6\u548c\u57f9\u8bad\u7b49\u6210\u672c\uff0c\u4ee5\u8ddf\u4e0a\u65b0\u7684\u6cd5\u89c4\uff09\u76f8\u6bd4\uff0c\u53e6\u4e00\u79cd\u9009\u62e9\u2026\u2026<\/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\u901a\u5e38\u6709\u52a9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u4f18\u5316\u8fd0\u8425\u9884\u7b97\uff0c\u540c\u65f6\u786e\u4fdd\u4ed6\u4eec\u83b7\u5f97\u4e13\u4e1a\u56e2\u961f\u7684\u54a8\u8be2\u670d\u52a1\uff0c\u5e76\u5b9a\u671f\u4e86\u89e3\u6700\u65b0\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u5927\u591a\u6570\u521d\u521b\u4f01\u4e1a\u6216\u5458\u5de5\u4eba\u6570\u5c11\u4e8e50\u4eba\u7684\u4f01\u4e1a\u9009\u62e9\u5916\u5305\u4f1a\u8ba1\u670d\u52a1\uff0c\u800c\u4e0d\u662f\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u81ea\u5df1\u7684\u4f1a\u8ba1\u90e8\u95e8\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho\"><\/span><b>\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u5b9e\u65bd\u4f1a\u8ba1\u670d\u52a1\u7684\u8fc7\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u90e8\u7f72\u4f1a\u8ba1\u670d\u52a1\u7684\u6d41\u7a0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e00\u6b65\u2014\u2014\u8c03\u67e5\u5e76\u786e\u5b9a\u4f01\u4e1a\u89c4\u6a21\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 80\/2021\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6bd4\u8f83\u52b3\u52a8\u529b\u3001\u6536\u5165\u548c\u8d44\u672c\u6765\u6e90\u7684\u6807\u51c6\uff0c\u4ee5\u6b63\u786e\u786e\u5b9a\u4f01\u4e1a\u5c5e\u4e8e\u5fae\u578b\u3001\u5c0f\u578b\u8fd8\u662f\u4e2d\u578b\u4f01\u4e1a\uff0c\u4f5c\u4e3a\u9002\u7528\u9002\u5f53\u4f1a\u8ba1\u5236\u5ea6\u548c\u4f18\u60e0\u653f\u7b56\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e8c\u6b65\u2014\u2014\u5ba1\u67e5\u7a0e\u6536\u4f18\u60e0\u8d44\u683c\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 198\/2025\/QH15 \u53f7\u51b3\u8bae\u6838\u5b9e 3 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u6761\u4ef6\uff0c\u5e76\u6839\u636e\u5b9e\u9645\u6536\u5165\u786e\u5b9a\u9002\u7528\u7684\u7a0e\u7387 15% \u6216 17%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 3 \u2013 \u89c4\u8303\u5355\u636e\u548c\u53d1\u7968\u7cfb\u7edf\uff1a <\/b><span style=\"font-weight: 400;\">\u5ba1\u6838\u6240\u6709\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u65e0\u73b0\u91d1\u652f\u4ed8\u95e8\u69db\u548c\u53ef\u6263\u9664\u8d39\u7528\u6761\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u56db\u6b65\u2014\u2014\u8fdb\u884c\u5b9a\u671f\u7533\u62a5\u548c\u4f1a\u8ba1\u6838\u7b97\uff1a <\/b><span style=\"font-weight: 400;\">\u6309\u65f6\u7f16\u5236\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u5e76\u6309\u6708\u6216\u6309\u5b63\u5ea6\u4e0e\u4f01\u4e1a\u6838\u5bf9\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e94\u6b65\u2014\u2014\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff1a <\/b><span style=\"font-weight: 400;\">\u901a\u8fc7\u6c47\u603b\u5168\u5e74\u7684\u6570\u636e\uff0c\u5e94\u7528\u6b65\u9aa4 2 \u4e2d\u786e\u5b9a\u7684\u6b63\u786e\u7a0e\u7387\u548c\u4f18\u60e0\u653f\u7b56\uff0c\u5b8c\u6210\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u516d\u6b65\u2014\u2014\u5b9a\u671f\u54a8\u8be2\u548c\u653f\u7b56\u53d8\u66f4\u63d0\u9192\uff1a <\/b><span style=\"font-weight: 400;\">\u65b0\u89c4\u751f\u6548\u540e\uff0c\u5e94\u7acb\u5373\u5411\u4f01\u4e1a\u901a\u62a5\u7a0e\u7387\u3001\u4f18\u60e0\u653f\u7b56\u548c\u7533\u62a5\u8868\u683c\u7684\u4efb\u4f55\u53d8\u5316\uff0c\u4ee5\u514d\u4f01\u4e1a\u63aa\u624b\u4e0d\u53ca\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u603b\u4f53\u6846\u67b6\u6d41\u7a0b\u5c06\u4f5c\u4e3a\u53c2\u8003\uff1b\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u5c06\u6839\u636e\u884c\u4e1a\u548c\u5404\u4f01\u4e1a\u7684\u5b9e\u9645\u89c4\u6a21\u8c03\u6574\u7ec6\u8282\u7a0b\u5ea6\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\">\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_uy_tin\"><\/span><b>\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\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;\">\u4f01\u4e1a\u5728\u8bc4\u4f30\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u65f6\uff0c\u5e94\u8003\u8651\u4ee5\u4e0b\u56db\u4e2a\u6807\u51c6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u80fd\u591f\u53ca\u65f6\u4e86\u89e3\u6cd5\u5f8b\u6cd5\u89c4\u7684\u6700\u65b0\u52a8\u6001\u3002<\/b><span style=\"font-weight: 400;\"> \u8be5\u56e2\u961f\u5fc5\u987b\u5c55\u73b0\u51fa\u5bc6\u5207\u5173\u6ce8\u65b0\u6cd5\u89c4\uff08\u5982 2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u3001\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3001\u7b2c 198\/2025\/QH15 \u53f7\u51b3\u8bae\u53ca\u76f8\u5173\u6307\u5bfc\u6027\u6cd5\u4ee4\uff09\u7684\u80fd\u529b\uff0c\u800c\u4e0d\u662f\u6839\u636e\u65e7\u4e60\u60ef\u6765\u5e94\u7528\u8fd9\u4e9b\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6839\u636e\u4f01\u4e1a\u89c4\u6a21\u548c\u884c\u4e1a\u91cf\u8eab\u5b9a\u5236\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002<\/b><span style=\"font-weight: 400;\"> \u4e0e\u7eaf\u7cb9\u7684\u8d38\u6613\u4f01\u4e1a\u4e0d\u540c\uff0c\u6d89\u53ca\u5173\u8054\u65b9\u878d\u8d44\u7684\u5236\u9020\u4f01\u4e1a\u9700\u8981\u4e00\u5bb6\u5728\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u65b9\u9762\u6709\u7ecf\u9a8c\u7684\u5b9e\u4f53\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5de5\u4f5c\u8303\u56f4\u548c\u8d39\u7528\u65b9\u9762\u7684\u900f\u660e\u5ea6\uff1a <\/b><span style=\"font-weight: 400;\">\u670d\u52a1\u5408\u540c\u5e94\u660e\u786e\u89c4\u5b9a\u5de5\u4f5c\u8303\u56f4\u548c\u5404\u65b9\u8d23\u4efb\uff0c\u4ee5\u907f\u514d\u4ea7\u751f\u610f\u5916\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u606a\u5b88\u4fdd\u5bc6\u539f\u5219\uff0c\u627f\u62c5\u6cd5\u5f8b\u8d23\u4efb\u3002<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e\u4f1a\u8ba1\u5e08\u638c\u63e1\u7740\u6240\u6709\u654f\u611f\u7684\u8d22\u52a1\u6570\u636e\uff0c\u56e0\u6b64\u670d\u52a1\u63d0\u4f9b\u5546\u9700\u8981\u6709\u660e\u786e\u7684\u4fe1\u606f\u5b89\u5168\u673a\u5236\uff0c\u5e76\u627f\u8bfa\u5728\u56e0\u54a8\u8be2\u5931\u8bef\u800c\u5bfc\u81f4\u9519\u8bef\u65f6\u627f\u62c5\u8d23\u4efb\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/co-nen-thue-dich-vu-ke-toan\/\">\u662f\u5426\u5e94\u8be5\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1\uff1f<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u7684\u4f1a\u8ba1\u670d\u52a1\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5c65\u884c\u7eb3\u7a0e\u7533\u62a5\u4e49\u52a1\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u9519\u8fc7\u6cd5\u5f8b\u89c4\u5b9a\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u4f8b\u5982\u4f18\u60e0\u7a0e\u7387\uff08\u57fa\u4e8e\u8425\u4e1a\u6536\u5165\u768415%\u548c17%\u7a0e\u79cd\uff09\u4ee5\u53ca\u65b0\u6210\u7acb\u4f01\u4e1a\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\u3002\u57282026\u5e74\u7a0e\u6cd5\u6846\u67b6\u5feb\u901f\u53d8\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u4e00\u652f\u77e5\u8bc6\u6e0a\u535a\u4e14\u4e0d\u65ad\u66f4\u65b0\u77e5\u8bc6\u7684\u4f1a\u8ba1\u56e2\u961f\u5bf9\u4e8e\u4f01\u4e1a\u5728\u5408\u6cd5\u5408\u89c4\u5730\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\u7684\u540c\u65f6\uff0c\u81ea\u4fe1\u8fd0\u8425\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6b63\u5728\u8003\u8651\u662f\u4fdd\u7559\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u8fd8\u662f\u5916\u5305\uff0cMAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u968f\u65f6\u51c6\u5907\u5bf9\u60a8\u7684\u4f01\u4e1a\u89c4\u6a21\u3001\u884c\u4e1a\u548c\u5f53\u524d\u8bb0\u5f55\u72b6\u51b5\u8fdb\u884c\u514d\u8d39\u8c03\u67e5\uff0c\u4ee5\u4fbf\u5c31\u6700\u9002\u5408\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u5957\u9910\u63d0\u4f9b\u5efa\u8bae\uff0c\u786e\u4fdd\u60a8\u7684\u4f01\u4e1a\u4e0d\u4f1a\u9519\u8fc7\u4efb\u4f55\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\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;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\u5173\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\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=\"Doanh_nghiep_vua_va_nho_moi_thanh_lap_co_mac_nhien_duoc_mien_thue_thu_nhap_doanh_nghiep_3_nam_khong\"><\/span><b>\u65b0\u6210\u7acb\u7684\u4e2d\u5c0f\u4f01\u4e1a\u662f\u5426\u81ea\u52a8\u514d\u5f81\u4e09\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5e76\u975e\u7406\u6240\u5f53\u7136\u3002\u6839\u636e\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u539f\u5219\uff0c\u4f01\u4e1a\u5fc5\u987b\u81ea\u884c\u786e\u5b9a\u5176\u662f\u5426\u7b26\u5408\u8d44\u683c\uff0c\u81ea\u884c\u7533\u62a5\u5176\u8d44\u683c\uff0c\u5e76\u8d1f\u8d23\u7533\u8bf7\u76f8\u5173\u6fc0\u52b1\u63aa\u65bd\u3002\u901a\u8fc7\u5408\u5e76\u3001\u91cd\u7ec4\u3001\u5206\u7acb\u3001\u4e1a\u52a1\u7c7b\u578b\u53d8\u66f4\u6216\u6240\u6709\u6743\u53d8\u66f4\u800c\u6210\u7acb\u7684\u4f01\u4e1a\u4e0d\u7b26\u5408\u8d44\u683c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_bao_nhieu_thi_duoc_ap_dung_thue_suat_thue_thu_nhap_doanh_nghiep_15\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 15% \u7684\u9002\u7528\u6536\u5165\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u89c4\u5b9a\uff0c\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u9002\u7528 15% \u7a0e\u7387\uff1b\u8425\u4e1a\u989d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u4f46\u4e0d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u9002\u7528 17% \u7a0e\u7387\uff1b\u5176\u4ed6\u6240\u6709\u60c5\u51b5\u5747\u9002\u7528 20% \u6807\u51c6\u7a0e\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_cho_doanh_nghiep_vua_va_nho_co_bao_gom_tu_van_thue_khong\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\u662f\u5426\u5305\u542b\u7a0e\u52a1\u54a8\u8be2\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u9762\u7684\u670d\u52a1\u65b9\u6848\u5e94\u5305\u62ec\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5ba1\u67e5\u4f18\u60e0\u7a0e\u7387\u548c\u7a0e\u6536\u8c41\u514d\u7684\u8d44\u683c\uff0c\u4ee5\u53ca\u5ba1\u67e5\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u800c\u4e0d\u4ec5\u4ec5\u6b62\u6b65\u4e8e\u5b9a\u671f\u62a5\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thanh_toan_tien_mat_cho_hoa_don_nho_co_bi_loai_chi_phi_khong\"><\/span><b>\u5982\u679c\u4f01\u4e1a\u4ee5\u73b0\u91d1\u652f\u4ed8\u5c0f\u989d\u53d1\u7968\uff0c\u8fd9\u7b14\u8d39\u7528\u662f\u5426\u53ef\u4ee5\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u4e88\u62a5\u9500\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u53ef\u4ee5\u3002\u6839\u636e\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5355\u72ec\u8d2d\u4e70\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u5982\u679c\u5355\u7b14\u8d2d\u4e70\u91d1\u989d\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\uff08\u542b\u589e\u503c\u7a0e\uff09\uff0c\u5219\u5fc5\u987b\u63d0\u4f9b\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff0c\u624d\u80fd\u4f5c\u4e3a\u53ef\u6263\u9664\u7684\u8d39\u7528\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_vay_tu_cong_ty_me_nuoc_ngoai_co_can_dich_vu_ke_toan_chuyen_sau_hon_khong\"><\/span><b>\u4ece\u5916\u56fd\u6bcd\u516c\u53f8\u83b7\u5f97\u8d37\u6b3e\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u66f4\u4e13\u4e1a\u7684\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;\">\u662f\u7684\u3002\u6765\u81ea\u6bcd\u516c\u53f8\u7684\u8d37\u6b3e\u53ef\u80fd\u6784\u6210\u5173\u8054\u5173\u7cfb\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u5229\u606f\u652f\u51fa\u9650\u989d\u5e76\u51c6\u5907\u6587\u4ef6\uff0c\u4ee5\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u800c\u4e0d\u662f\u4ec5\u4ec5\u4f7f\u7528\u666e\u901a\u7684\u4f1a\u8ba1\u65b9\u6cd5\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn t\u1ea5t y\u1ebfu khi khung ph\u00e1p l\u00fd thu\u1ebf n\u0103m 2026 thay \u0111\u1ed5i li\u00ean t\u1ee5c, t\u1eeb thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo doanh thu, quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111\u1ebfn ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9780","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\/9780","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=9780"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9780\/revisions"}],"predecessor-version":[{"id":9784,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9780\/revisions\/9784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9781"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}