{"id":9820,"date":"2026-09-10T11:18:08","date_gmt":"2026-09-10T04:18:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9820"},"modified":"2026-09-10T14:09:26","modified_gmt":"2026-09-10T07:09:26","slug":"gia-dich-vu-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/","title":{"rendered":"2026\u5e74\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u4ef7\u683c\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u5e02\u573a\u4e0a\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u4ef7\u683c\u56e0\u670d\u52a1\u63d0\u4f9b\u5546\u800c\u5f02\uff0c\u800c\u8fd9\u79cd\u5dee\u5f02\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u5408\u540c\u4e2d\u5305\u542b\u7684\u5de5\u4f5c\u8303\u56f4\u3002\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u5c5e\u4e8e\u6709\u6761\u4ef6\u9650\u5236\u7684\u5546\u4e1a\u9886\u57df\u2026\u2026 <\/span><strong><span style=\"color: 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href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/#Can_cu_phap_ly_doanh_nghiep_can_nam_khi_thue_dich_vu_ke_toan_thue\" >\u4f01\u4e1a\u5728\u8058\u8bf7\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u65f6\u9700\u8981\u4e86\u89e3\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/#Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_tu_0172026\" >\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u4f1a\u8ba1\u670d\u52a1\u5c06\u4e0d\u518d\u5c5e\u4e8e\u6709\u6761\u4ef6\u8425\u4e1a\u90e8\u95e8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/#Thue_suat_GTGT_ap_dung_cho_hoa_don_dich_vu_ke_toan_thue\" 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class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/#Vi_sao_hai_doanh_nghiep_cung_quy_mo_lai_nhan_bao_gia_dich_vu_ke_toan_thue_khac_nhau\" >\u4e3a\u4ec0\u4e48\u89c4\u6a21\u76f8\u8fd1\u7684\u4e24\u5bb6\u4f01\u4e1a\u4f1a\u6536\u5230\u4e0d\u540c\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u62a5\u4ef7\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\/gia-dich-vu-ke-toan-thue\/#Doanh_nghiep_co_giao_dich_lien_ket_co_phai_tra_gia_dich_vu_ke_toan_thue_cao_hon_khong\" >\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u652f\u4ed8\u66f4\u9ad8\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u8d39\u7528\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\/gia-dich-vu-ke-toan-thue\/#Tu_khi_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_doanh_nghiep_co_can_can_trong_hon_khi_chon_don_vi_cung_cap_khong\" >\u65e2\u7136\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u5c5e\u4e8e\u6709\u6761\u4ef6\u9650\u5236\u7684\u4e1a\u52a1\u9886\u57df\uff0c\u4f01\u4e1a\u5728\u9009\u62e9\u670d\u52a1\u63d0\u4f9b\u5546\u65f6\u662f\u5426\u5e94\u8be5\u66f4\u52a0\u8c28\u614e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-thue\/#Thue_dich_vu_ke_toan_thue_thi_doanh_nghiep_co_con_chiu_trach_nhiem_phap_ly_khong\" >\u4f01\u4e1a\u5982\u679c\u8058\u8bf7\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\uff0c\u662f\u5426\u4ecd\u9700\u627f\u62c5\u6cd5\u5f8b\u8d23\u4efb\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_luon_ban_khoan_ve_gia_dich_vu_ke_toan_thue\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u603b\u662f\u5173\u6ce8\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u6210\u672c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5176\u4ed6\u91c7\u7528\u56fa\u5b9a\u4ef7\u683c\u8868\u7684\u670d\u52a1\u8d39\u7528\u4e0d\u540c\uff0c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u8d39\u7528\u662f\u6839\u636e\u6bcf\u4e2a\u4f01\u4e1a\u7684\u5b9e\u9645\u5de5\u4f5c\u91cf\u8ba1\u7b97\u7684\u3002\u5373\u4f7f\u662f\u540c\u4e00\u884c\u4e1a\u3001\u6ce8\u518c\u8d44\u672c\u76f8\u540c\u7684\u4e24\u5bb6\u4f01\u4e1a\uff0c\u4e5f\u53ef\u80fd\u56e0\u4e3a\u53d1\u7968\u6570\u91cf\u3001\u5458\u5de5\u4eba\u6570\u6216\u662f\u5426\u5b58\u5728\u5173\u8054\u4ea4\u6613\u7b49\u5dee\u5f02\u800c\u83b7\u5f97\u4e0d\u540c\u7684\u62a5\u4ef7\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u4ef7\u7f3a\u4e4f\u900f\u660e\u5ea6\u5e38\u5e38\u5bfc\u81f4\u8bb8\u591a\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\uff0c\u9677\u5165\u4e24\u79cd\u56f0\u5883\uff1a\u8981\u4e48\u9009\u62e9\u62a5\u4ef7\u6700\u4f4e\u7684\u670d\u52a1\uff0c\u7ed3\u679c\u5374\u53d1\u73b0\u670d\u52a1\u5e76\u4e0d\u5305\u542b\u5fc5\u8981\u7684\u9879\u76ee\uff1b\u8981\u4e48\u652f\u4ed8\u9ad8\u4ef7\uff0c\u5374\u4e0d\u6e05\u695a\u81ea\u5df1\u7a76\u7adf\u652f\u4ed8\u4e86\u54ea\u4e9b\u8d39\u7528\u3002\u5728\u7b7e\u8ba2\u5408\u540c\u4e4b\u524d\uff0c\u4e86\u89e3\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u6b63\u786e\u5b9a\u4ef7\u7ed3\u6784\u662f\u907f\u514d\u8fd9\u4e24\u79cd\u98ce\u9669\u7684\u552f\u4e00\u9014\u5f84\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thue_phu_thuoc_vao_nhung_yeu_to_nao\"><\/span><b>\u54ea\u4e9b\u56e0\u7d20\u51b3\u5b9a\u4e86\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u683c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9822\" aria-describedby=\"caption-attachment-9822\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9822\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao.jpg\" alt=\"Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-phu-thuoc-vao-nhung-yeu-to-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9822\" class=\"wp-caption-text\">\u54ea\u4e9b\u56e0\u7d20\u51b3\u5b9a\u4e86\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u683c\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u5b9a\u4ef7\u4e3b\u8981\u57fa\u4e8e\u4ee5\u4e0b\u4e94\u5927\u7c7b\u56e0\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9996\u5148\uff0c\u7edf\u8ba1\u6bcf\u4e2a\u5468\u671f\u751f\u6210\u7684\u5355\u636e\u548c\u53d1\u7968\u6570\u91cf\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u5927\u7684\u5f71\u54cd\u56e0\u7d20\u3002\u6bcf\u6708\u5f00\u5177 5-10 \u5f20\u53d1\u7968\u7684\u4f01\u4e1a\uff0c\u5176\u4ef7\u683c\u5c06\u8fdc\u4f4e\u4e8e\u6bcf\u6708\u5f00\u5177\u6570\u767e\u5f20\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\u7684\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e8c\u3001\u4f01\u4e1a\u7c7b\u578b\u548c\u884c\u4e1a\uff1a <\/b><span style=\"font-weight: 400;\">\u5236\u9020\u4e1a\u4f01\u4e1a\u9700\u8981\u8ffd\u8e2a\u6210\u672c\u3001\u539f\u6750\u6599\u8fdb\u51fa\u53e3\u548c\u5e93\u5b58\uff1b\u5efa\u7b51\u4e1a\u4f01\u4e1a\u9700\u8981\u6309\u9879\u76ee\u7ec6\u5206\u6210\u672c\uff1b\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09\u901a\u5e38\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u56e0\u6b64\u9700\u8981\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u4ee5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u6bcf\u4e2a\u884c\u4e1a\u7fa4\u4f53\u7684\u8fd0\u8425\u590d\u6742\u7a0b\u5ea6\u5404\u4e0d\u76f8\u540c\uff0c\u56e0\u6b64\u6210\u672c\u4e5f\u5404\u4e0d\u76f8\u540c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e09\uff0c\u5408\u540c\u4e2d\u7684\u5de5\u4f5c\u8303\u56f4\uff1a <\/b><span style=\"font-weight: 400;\">\u4ec5\u5305\u542b\u5b63\u5ea6\u7a0e\u52a1\u7533\u62a5\u7684\u5957\u9910\u4ef7\u683c\u5c06\u8fdc\u4f4e\u4e8e\u5305\u542b\u8bb0\u8d26\u3001\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u3001\u5e74\u7ec8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u548c\u6301\u7eed\u54a8\u8be2\u7684\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1\u5957\u9910\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u56db\uff0c\u5458\u5de5\u4eba\u6570\u4ee5\u53ca\u76f8\u5173\u7684\u4fdd\u9669\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5458\u5de5\u8d8a\u591a\uff0c\u5de5\u8d44\u5904\u7406\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u5de5\u4f5c\u91cf\u5c31\u8d8a\u5927\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e74\u4efd\uff0c\u5408\u4f19\u5173\u7cfb\u5f00\u59cb\u65f6\u7684\u8d26\u76ee\u72b6\u51b5\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u4e0a\u4e00\u671f\u95f4\u7684\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u8fd8\u6709\u4efb\u4f55\u9057\u7559\u9519\u8bef\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u5c06\u9700\u8981\u82b1\u8d39\u989d\u5916\u7684\u65f6\u95f4\u6765\u5ba1\u67e5\u548c\u4ea4\u53c9\u6838\u5bf9\uff0c\u8fd9\u90e8\u5206\u7684\u989d\u5916\u8d39\u7528\u901a\u5e38\u4f1a\u4e0e\u5e38\u89c4\u670d\u52a1\u8d39\u5206\u5f00\u62a5\u4ef7\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_ke_toan_thue_tham_khao\"><\/span><b>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u53c2\u8003\u4ef7\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u8d39\u7528\u5e76\u975e\u5bf9\u6240\u6709\u4f01\u4e1a\u90fd\u662f\u56fa\u5b9a\u7684\uff0c\u800c\u662f\u6839\u636e\u6587\u4ef6\u6570\u91cf\u3001\u884c\u4e1a\u3001\u8fd0\u8425\u590d\u6742\u7a0b\u5ea6\u548c\u652f\u6301\u8303\u56f4\u6765\u786e\u5b9a\u7684\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u5f71\u54cd\u670d\u52a1\u6210\u672c\u7684\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;\">\u53d1\u7968\/\u6536\u636e\u6570\u91cf\uff1a\u6bcf\u6708\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\u7684\u6570\u91cf\u662f\u6700\u5927\u7684\u51b3\u5b9a\u56e0\u7d20\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u4eba\u6570\uff1a\u5f71\u54cd\u5de5\u8d44\u8ba1\u7b97\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u9886\u57df\uff1a\u4e13\u4e1a\u5316\u9886\u57df\uff08\u5efa\u7b51\u4e1a\u3001\u5236\u9020\u4e1a\u3001\u8fdb\u51fa\u53e3\u4e1a\uff09\u7684\u8fd0\u8425\u66f4\u4e3a\u590d\u6742\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u590d\u6742\u7a0b\u5ea6\uff1a\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u3001\u5916\u56fd\u6295\u8d44\u548c\u5927\u578b\u56fa\u5b9a\u8d44\u4ea7\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u524d\u4f1a\u8ba1\u72b6\u51b5\uff1a\u8fd9\u662f\u4e00\u5bb6\u65b0\u4f01\u4e1a\uff0c\u8fd8\u662f\u4e00\u5bb6\u9700\u8981\u5ba1\u6838\u5e76\u5b8c\u5584\u5f80\u5e74\u4f1a\u8ba1\u8bb0\u5f55\u7684\u4f01\u4e1a\uff1f<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u7406\u89e3\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u6210\u672c\u5206\u7c7b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u4ef7\u683c\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u7c7b\u522b<\/b><\/td>\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><span style=\"font-weight: 400;\">\u542f\u52a8\u5305<\/span><\/td>\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><span style=\"font-weight: 400;\">\u6807\u51c6\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\u81f325\u5f20\u53d1\u7968\u00a0<\/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><span style=\"font-weight: 400;\">\u4e13\u4e1a\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26\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><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc760\u5f20\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u573a\u52d8\u6d4b\u7ed3\u679c\u62a5\u4ef7\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b><i>\u7b14\u8bb0<\/i><\/b><i><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u4ef7\u683c\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u542b\u7a0e\uff0c\u5b9e\u9645\u4ef7\u683c\u53ef\u80fd\u56e0\u884c\u4e1a\u3001\u4ea7\u54c1\u6570\u91cf\u53ca\u4ea4\u6613\u590d\u6742\u7a0b\u5ea6\u800c\u6709\u6240\u8c03\u6574\u3002\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d6\u514d\u8d39\u54a8\u8be2\u53ca\u6700\u51c6\u786e\u62a5\u4ef7\uff01\u00a0<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_phat_sinh_hoa_don\"><\/span><b>\u65b0\u6210\u7acb\u7684\u516c\u53f8\uff0c\u76ee\u524d\u8fd8\u6ca1\u6709\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u4e2a\u9636\u6bb5\uff0c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u683c\u901a\u5e38\u6700\u4f4e\uff0c\u56e0\u4e3a\u5de5\u4f5c\u91cf\u4e3b\u8981\u96c6\u4e2d\u5728\u7533\u62a5\u8425\u4e1a\u6267\u7167\u8d39\u548c\u6309\u65f6\u63d0\u4ea4\u7a7a\u767d\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u3002\u7136\u800c\uff0c\u5982\u679c\u4f01\u4e1a\u9009\u62e9\u4f4e\u4ef7\u670d\u52a1\u5374\u4e0d\u5bc6\u5207\u5173\u6ce8\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u63d0\u4ea4\u8fdb\u5ea6\uff0c\u4e5f\u6700\u5bb9\u6613\u5728\u8fd9\u4e2a\u9636\u6bb5\u53d7\u5230\u5904\u7f5a\uff0c\u56e0\u4e3a\u903e\u671f\u4ed8\u6b3e\u7684\u7f5a\u6b3e\u5f80\u5f80\u8fdc\u9ad8\u4e8e\u8282\u7701\u7684\u8d39\u7528\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_phat_sinh_hoa_don_thuong_xuyen\"><\/span><b>\u5c0f\u578b\u4f01\u4e1a\u7ecf\u5e38\u4f1a\u4ea7\u751f\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5916\u5305\u4f1a\u8ba1\u670d\u52a1\u6700\u5e38\u89c1\u7684\u5ba2\u6237\u7fa4\u4f53\u3002\u9664\u4e86\u63d0\u4ea4\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u8868\u5916\uff0c\u670d\u52a1\u63d0\u4f9b\u5546\u8fd8\u5fc5\u987b\u5904\u7406\u6240\u6709\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u548c\u5e94\u6536\u8d26\u6b3e\uff0c\u5e76\u51c6\u5907\u5e74\u7ec8\u8d22\u52a1\u62a5\u8868\u6240\u9700\u7684\u6570\u636e\u3002\u5bf9\u4e8e\u8fd9\u7c7b\u5ba2\u6237\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u5c06\u8fd9\u90e8\u5206\u6d41\u7a0b\u5355\u72ec\u5916\u5305\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-lam-bao-cao-thue\/\"> \u51c6\u5907\u7a0e\u52a1\u62a5\u544a<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5efa\u8bae\u5728\u521d\u59cb\u9636\u6bb5\u8fdb\u884c\u5c0f\u8ba1\u4ee5\u4f18\u5316\u6210\u672c\uff0c\u7136\u540e\u518d\u6269\u5c55\u5230\u5b8c\u6574\u65b9\u6848\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_doanh_nghiep_FDI_co_giao_dich_lien_ket\"><\/span><b>\u4e2d\u578b\u4f01\u4e1a\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u7c7b\u4e1a\u52a1\u5728\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u4ef7\u683c\u8868\u4e2d\u5360\u6bd4\u6700\u9ad8\uff0c\u56e0\u4e3a\u5176\u5de5\u4f5c\u91cf\u8fdc\u4e0d\u6b62\u5b9a\u671f\u62a5\u7a0e\u3002\u6839\u636e\u7a0e\u52a1\u7ba1\u7406\u6761\u4f8b\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\uff0c\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u8fd8\u5fc5\u987b\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u4ee5\u786e\u5b9a\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\uff0c\u5e76\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u6838\u5bf9\u5185\u90e8\u8d37\u6b3e\u5229\u7387\u3002\u8fd9\u4e9b\u5de5\u4f5c\u9700\u8981\u9ad8\u6c34\u5e73\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u56e0\u6b64\u5fc5\u987b\u5728\u670d\u52a1\u4ef7\u683c\u4e2d\u51c6\u786e\u4f53\u73b0\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_dich_vu_ke_toan_thue_tron_goi_khac_gi_gia_lam_bao_cao_thue_rieng_le\"><\/span><b>\u7efc\u5408\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u683c\u4e0e\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5\u670d\u52a1\u7684\u4ef7\u683c\u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5728\u6bd4\u8f83\u4e0d\u540c\u4f9b\u5e94\u5546\u7684\u62a5\u4ef7\u65f6\uff0c\u5e38\u5e38\u6df7\u6dc6\u8fd9\u4e24\u4e2a\u6982\u5ff5\uff0c\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5\u670d\u52a1\uff1a\u6b64\u670d\u52a1\u4ec5\u5305\u542b\u5b9a\u671f\u7a0e\u52a1\u7533\u62a5\uff08\u589e\u503c\u7a0e\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u7684\u7f16\u5236\u548c\u63d0\u4ea4\u3002\u4f01\u4e1a\u4ecd\u9700\u81ea\u884c\u8d1f\u8d23\u4f1a\u8ba1\u6838\u7b97\u3001\u6587\u4ef6\u5b58\u50a8\u4ee5\u53ca\u8f93\u5165\u6570\u636e\u7684\u51c6\u786e\u6027\u3002\u6b64\u5957\u9910\u4ef7\u683c\u8f83\u4f4e\uff0c\u4f46\u5b58\u5728\u98ce\u9669\uff1a\u5982\u679c\u5185\u90e8\u4f1a\u8ba1\u6570\u636e\u6709\u8bef\uff0c\u6700\u7ec8\u7684\u7a0e\u52a1\u62a5\u544a\u4e5f\u4f1a\u4e0d\u51c6\u786e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1\uff1a\u6db5\u76d6\u4ece\u6587\u4ef6\u5904\u7406\u3001\u8bb0\u8d26\u3001\u7f16\u5236\u5b9a\u671f\u7a0e\u52a1\u62a5\u544a\u3001\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3001\u6700\u7ec8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u5230\u65b0\u5174\u4e1a\u52a1\u54a8\u8be2\u7684\u6574\u4e2a\u6d41\u7a0b\u3002\u56e0\u4e3a\u5b83\u6db5\u76d6\u4e86\u6574\u4e2a\u4f1a\u8ba1\u5468\u671f\u2026\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u867d\u7136\u901a\u5e38\u6bd4\u5185\u90e8\u7a0e\u52a1\u7533\u62a5\u670d\u52a1\u66f4\u6602\u8d35\uff0c\u4f46\u4f01\u4e1a\u53ef\u4ee5\u4ece\u4e2d\u53d7\u76ca\uff0c\u65e0\u9700\u96c7\u7528\u5185\u90e8\u4f1a\u8ba1\u4eba\u5458\uff0c\u5e76\u964d\u4f4e\u56e0\u4f1a\u8ba1\u548c\u7a0e\u52a1\u7533\u62a5\u6d41\u7a0b\u4e4b\u95f4\u7684\u5dee\u5f02\u800c\u5bfc\u81f4\u7684\u9519\u8bef\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u8fd9\u4e24\u79cd\u9009\u62e9\u4e4b\u95f4\u72b9\u8c6b\u4e0d\u51b3\u7684\u4f01\u4e1a\uff0c\u901a\u5e38\u7684\u505a\u6cd5\u662f\uff1a\u5982\u679c\u4f01\u4e1a\u5df2\u6709\u5185\u90e8\u4f1a\u8ba1\u4f46\u7f3a\u4e4f\u4e13\u95e8\u7684\u62a5\u7a0e\u4eba\u5458\uff0c\u5219\u5355\u72ec\u7684\u62a5\u7a0e\u5305\u5c31\u8db3\u591f\u4e86\uff1b\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u4f1a\u8ba1\u90e8\u95e8\uff0c\u5219\u89e3\u51b3\u65b9\u6848\u662f\u2026\u2026 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u517c\u987e\u6210\u672c\u548c\u6570\u636e\u8fde\u7eed\u6027\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_doanh_nghiep_can_nam_khi_thue_dich_vu_ke_toan_thue\"><\/span><b>\u4f01\u4e1a\u5728\u8058\u8bf7\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u65f6\u9700\u8981\u4e86\u89e3\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9821\" aria-describedby=\"caption-attachment-9821\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9821\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue.jpg\" alt=\"Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gia-dich-vu-ke-toan-thue-va-can-cu-phap-ly-doanh-nghiep-can-nam-khi-thue-dich-vu-ke-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9821\" class=\"wp-caption-text\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u5b9a\u4ef7\u4ee5\u53ca\u4f01\u4e1a\u5728\u8058\u8bf7\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u65f6\u9700\u8981\u4e86\u89e3\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_tu_0172026\"><\/span><b>\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u4f1a\u8ba1\u670d\u52a1\u5c06\u4e0d\u518d\u5c5e\u4e8e\u6709\u6761\u4ef6\u8425\u4e1a\u90e8\u95e8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5173\u4e8e\u51cf\u5c11\u548c\u7b80\u5316\u6709\u6761\u4ef6\u6295\u8d44\u548c\u7ecf\u8425\u9886\u57df\u7684\u7b2c66.17\/2026\/NQ-CP\u53f7\u51b3\u8bae\uff0c\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c\u201c\u4f1a\u8ba1\u670d\u52a1\u4e1a\u201d\u5df2\u4ece\u6709\u6761\u4ef6\u6295\u8d44\u548c\u7ecf\u8425\u9886\u57df\u6e05\u5355\u4e2d\u79fb\u9664\u3002\u8fd9\u610f\u5473\u7740\u7ba1\u7406\u673a\u5236\u5df2\u4ece\u7ecf\u8425\u524d\u9700\u83b7\u5f97\u8bb8\u53ef\u548c\u5b9a\u671f\u68c0\u67e5\u7684\u201c\u9884\u5148\u5ba1\u6279\u201d\u673a\u5236\uff0c\u8f6c\u53d8\u4e3a\u57fa\u4e8e\u5b9e\u9645\u670d\u52a1\u8d28\u91cf\u7684\u201c\u4e8b\u540e\u5ba1\u6279\u201d\u673a\u5236\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u79df\u7528\u8be5\u670d\u52a1\u7684\u7528\u6237\u6765\u8bf4\uff0c\u8fd9\u4e00\u53d8\u5316\u6709\u5229\u6709\u5f0a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u968f\u7740\u5e02\u573a\u4e0a\u670d\u52a1\u5546\u589e\u591a\uff0c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u5b9a\u4ef7\u7ade\u4e89\u4e5f\u66f4\u52a0\u6fc0\u70c8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u4ec5\u4ec5\u4f9d\u9760\u8425\u4e1a\u6267\u7167\u5df2\u7ecf\u4e0d\u518d\u662f\u8bc4\u4f30\u4e00\u5bb6\u516c\u53f8\u80fd\u529b\u7684\u552f\u4e00\u4f9d\u636e\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e3b\u52a8\u8bc4\u4f30\u5458\u5de5\u7684\u5b9e\u9645\u80fd\u529b\uff0c\u5305\u62ec\u8d1f\u8d23\u8d26\u52a1\u7684\u4f1a\u8ba1\u5e08\u7684\u7ecf\u9a8c\u548c\u4e13\u4e1a\u8d44\u683c\u8ba4\u8bc1\uff0c\u800c\u4e0d\u662f\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u4f4e\u4ef7\u5c31\u7b49\u4e8e\u9ad8\u8d28\u91cf\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_suat_GTGT_ap_dung_cho_hoa_don_dich_vu_ke_toan_thue\"><\/span><b>\u9002\u7528\u4e8e\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/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\/Thue-Phi-Le-Phi\/Nghi-dinh-174-2025-ND-CP-chinh-sach-giam-thue-gia-tri-gia-tang-theo-Nghi-quyet-204-2025-QH15-663151.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c174\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ece 2025 \u5e74 7 \u6708 1 \u65e5\u81f3 2026 \u5e74 12 \u6708 31 \u65e5\uff0c\u76ee\u524d\u9002\u7528 10% \u6807\u51c6\u7a0e\u7387\u7684\u670d\u52a1\u96c6\u56e2\u7684\u7a0e\u7387\u5c06\u964d\u4f4e 2%\uff0c\u964d\u81f3 8%\uff0c\u4f46\u7535\u4fe1\u3001\u91d1\u878d\u94f6\u884c\u3001\u8bc1\u5238\u3001\u4fdd\u9669\u548c\u623f\u5730\u4ea7\u4e1a\u52a1\u7b49\u7279\u5b9a\u670d\u52a1\u96c6\u56e2\u9664\u5916\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u4e0d\u5728\u6b64\u514d\u7a0e\u8303\u56f4\u5185\uff1b\u56e0\u6b64\uff0c\u672c\u671f\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u7684\u53d1\u7968\u4ecd\u63098%\u7a0e\u7387\u5f00\u5177\u3002\u4f01\u4e1a\u5728\u6bd4\u8f83\u4e0d\u540c\u4f9b\u5e94\u5546\u7684\u62a5\u4ef7\u65f6\uff0c\u5e94\u660e\u786e\u8be2\u95ee\u4ef7\u683c\u662f\u5426\u5305\u542b\u589e\u503c\u7a0e\uff0c\u4ee5\u907f\u514d\u6bd4\u8f83\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_khi_uy_quyen_ke_khai_quyet_toan_thue\"><\/span><b>\u6388\u6743\u4ed6\u4eba\u4ee3\u4e3a\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u65f6\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u5916\u5305\u5e76\u4e0d\u610f\u5473\u7740\u8f6c\u79fb\u6240\u6709\u6cd5\u5f8b\u8d23\u4efb\u3002\u6839\u636e\u7a0e\u6cd5\u7684\u4e00\u822c\u539f\u5219\uff0c\u5373\u4f7f\u7eb3\u7a0e\u4eba\u6388\u6743\u5176\u4ed6\u673a\u6784\u6216\u4e2a\u4eba\u4ee3\u8868\u5176\u5c65\u884c\u76f8\u5173\u804c\u8d23\uff0c\u7eb3\u7a0e\u4eba\u4ecd\u9700\u5bf9\u5176\u7533\u62a5\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u771f\u5b9e\u6027\u627f\u62c5\u6700\u7ec8\u8d23\u4efb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u6388\u6743\u65b9\u8fdd\u53cd\u4e86\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u7a0e\u52a1\u548c\u53d1\u7968\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\uff0c\u8be5\u6cd5\u4ee4\u7ecf\u7b2c 310\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 291\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\u548c\u8865\u5145\uff09\u7684\u89c4\u5b9a\uff0c\u5219\u6839\u636e\u5177\u4f53\u60c5\u51b5\uff0c\u6388\u6743\u65b9\u548c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u5408\u540c\u9700\u8981\u660e\u786e\u754c\u5b9a\u5404\u65b9\u7684\u8d23\u4efb\u8303\u56f4\uff0c\u5c24\u5176\u662f\u9488\u5bf9\u670d\u52a1\u63d0\u4f9b\u5546\u8fc7\u9519\u9020\u6210\u7684\u9519\u8bef\uff0c\u5408\u540c\u4e2d\u5e94\u660e\u786e\u89c4\u5b9a\u8d54\u507f\u6761\u6b3e\u3002\u4f01\u4e1a\u5728\u53ea\u5173\u6ce8\u4ef7\u683c\u6bd4\u8f83\u65f6\uff0c\u5f80\u5f80\u4f1a\u5ffd\u7565\u8fd9\u4e00\u6761\u6b3e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_re_co_di_kem_rui_ro_Dau_hieu_nhan_dien_dich_vu_ke_toan_thue_kem_chat_luong\"><\/span><b>\u4f4e\u4ef7\u662f\u5426\u4f34\u968f\u7740\u98ce\u9669\uff1f\u5982\u4f55\u8bc6\u522b\u4f4e\u8d28\u91cf\u7684\u7a0e\u52a1\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;\">\u4e0e\u5e02\u573a\u666e\u904d\u6c34\u5e73\u76f8\u6bd4\uff0c\u5f02\u5e38\u4f4e\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u8d39\u901a\u5e38\u662f\u7531\u4ee5\u4e0b\u539f\u56e0\u9020\u6210\u7684\uff0c\u4f01\u4e1a\u5728\u7b7e\u8ba2\u5408\u540c\u524d\u9700\u8981\u4ed4\u7ec6\u8bc4\u4f30\u8fd9\u4e9b\u539f\u56e0\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u516c\u53f8\u6ca1\u6709\u5e38\u9a7b\u4f1a\u8ba1\u4eba\u5458\u8d1f\u8d23\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u8bb0\u5f55\u5728\u6bcf\u4e2a\u65f6\u671f\u90fd\u7ecf\u8fc7\u8bb8\u591a\u4eba\u4e4b\u624b\uff0c\u5bfc\u81f4\u6570\u636e\u788e\u7247\u5316\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ea\u9700\u586b\u5199\u9700\u8981\u6309\u65f6\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u90e8\u5206\u5373\u53ef\u3002<\/b><span style=\"font-weight: 400;\">\u4ed6\u4eec\u672a\u80fd\u5ba1\u67e5\u8d39\u7528\u7684\u5408\u7406\u6027\uff0c\u4e5f\u6ca1\u6709\u5728\u51fa\u73b0\u65b0\u7684\u4e1a\u52a1\u4ea4\u6613\u6216\u7a0e\u52a1\u98ce\u9669\u65f6\u63d0\u4f9b\u5efa\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u524d\u6ca1\u6709\u7cfb\u7edf\u6027\u7684\u6587\u6863\u5f52\u6863\u6216\u6570\u636e\u5907\u4efd\u6d41\u7a0b\u3002<\/b><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u9700\u8981\u4ea4\u53c9\u6838\u5bf9\u8bb0\u5f55\u65f6\uff0c\u8fd9\u4f1a\u9020\u6210\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u672a\u80fd\u53ca\u65f6\u9002\u5e94\u7a0e\u6536\u653f\u7b56\u7684\u53d8\u5316\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u4f17\u591a\u7a0e\u6cd5\u4e0d\u65ad\u4fee\u8ba2\u7684\u80cc\u666f\u4e0b\uff0c\u4e0d\u6295\u8d44\u4e8e\u5b9a\u671f\u5458\u5de5\u57f9\u8bad\u7684\u7ec4\u7ec7\u5f88\u53ef\u80fd\u9519\u8bef\u5730\u5e94\u7528\u5df2\u7ecf\u8fc7\u671f\u7684\u6cd5\u89c4\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ea0\u6b63\u8fd9\u4e9b\u9519\u8bef\u7684\u6210\u672c\uff0c\u5305\u62ec\u8865\u7f34\u7a0e\u6b3e\u3001\u6ede\u7eb3\u91d1\u4ee5\u53ca\u8058\u8bf7\u53e6\u4e00\u5bb6\u516c\u53f8\u5ba1\u67e5\u6240\u6709\u4f1a\u8ba1\u8bb0\u5f55\u7684\u6210\u672c\uff0c\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b\uff0c\u90fd\u6bd4\u6700\u521d\u8282\u7701\u7684\u4ef7\u683c\u5dee\u989d\u9ad8\u51fa\u8bb8\u591a\u500d\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_phi_thue_dich_vu_ke_toan_thue_thuong_thap_hon_duy_tri_bo_phan_ke_toan_noi_bo\"><\/span><b>\u4e3a\u4ec0\u4e48\u8058\u8bf7\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u6210\u672c\u901a\u5e38\u4f4e\u4e8e\u7ef4\u6301\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u7684\u6210\u672c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u4ef7\u683c\u6bd4\u8f83\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u8bbe\u5b9a\u4ef7\u683c\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u9664\u4e86\u5185\u90e8\u4f1a\u8ba1\u804c\u4f4d\u7684\u5168\u90e8\u8fd0\u8425\u6210\u672c\u5916\uff0c\u8fd9\u4e9b\u6210\u672c\u8fd8\u5305\u62ec\uff1a\u5de5\u8d44\u3001\u793e\u4f1a\u4fdd\u9669\u3001\u5e74\u5ea6\u7a0e\u52a1\u57f9\u8bad\u6210\u672c\u3001\u4f1a\u8ba1\u8f6f\u4ef6\u6210\u672c\u3001\u5458\u5de5\u79bb\u804c\u65f6\u7684\u62db\u8058\u6210\u672c\u4ee5\u53ca\u8fc7\u6e21\u671f\u5185\u5de5\u4f5c\u4e2d\u65ad\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u4f1a\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u7684\u5de5\u4f5c\u91cf\u901a\u5e38\u4e0d\u8db3\u4ee5\u5145\u5206\u5229\u7528\u4e00\u540d\u5168\u804c\u5458\u5de5\u7684\u65f6\u95f4\uff0c\u5bfc\u81f4\u5355\u9879\u4efb\u52a1\u7684\u6210\u672c\u9ad8\u4e8e\u6309\u5c0f\u65f6\u8ba1\u8d39\u7684\u6210\u672c\u3002\u56e0\u6b64\uff0c\u5927\u591a\u6570\u521d\u521b\u4f01\u4e1a\u548c\u4e2d\u578b\u4f01\u4e1a\u9009\u62e9\u5916\u5305\uff1a\u6210\u672c\u6839\u636e\u5b9e\u9645\u5de5\u4f5c\u91cf\u8ba1\u7b97\uff0c\u540c\u65f6\u5229\u7528\u4e13\u4e1a\u56e2\u961f\u5904\u7406\u5404\u7c7b\u6587\u4ef6\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u800c\u4e0d\u662f\u4f9d\u8d56\u5355\u4e2a\u5458\u5de5\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_tieu_chi_chon_don_vi_cung_cap_dich_vu_ke_toan_thue_xung_dang_voi_muc_gia_bo_ra\"><\/span><b>\u9009\u62e9\u6027\u4ef7\u6bd4\u9ad8\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684 5 \u4e2a\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u62a5\u4ef7\u5355\u4e2d\u5de5\u4f5c\u8303\u56f4\u7684\u900f\u660e\u5ea6\u81f3\u5173\u91cd\u8981\u3002\u62a5\u4ef7\u5355\u5e94\u6e05\u6670\u5217\u51fa\u5f85\u5b8c\u6210\u7684\u4efb\u52a1\u3001\u6c47\u62a5\u9891\u7387\u4ee5\u53ca\u5408\u540c\u8303\u56f4\u4e4b\u5916\u7684\u4efb\u4f55\u5176\u4ed6\u9879\u76ee\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5e94\u8be5\u914d\u5907\u4e13\u804c\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\uff0c\u4ed6\u4eec\u8981\u4e86\u89e3\u4f01\u4e1a\u6240\u5728\u7684\u7279\u5b9a\u884c\u4e1a\uff0c\u800c\u4e0d\u662f\u4f7f\u7528\u901a\u7528\u6a21\u677f\u5904\u7406\u6587\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u8981\u81f4\u529b\u4e8e\u53ca\u65f6\u4e86\u89e3\u65b0\u7684\u7a0e\u6536\u653f\u7b56\uff0c\u5e76\u5728\u653f\u7b56\u53d8\u5316\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u65f6\u4e3b\u52a8\u63d0\u9192\u4f01\u4e1a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u5408\u540c\u5e94\u6709\u660e\u786e\u7684\u8d23\u4efb\u6761\u6b3e\uff0c\u7279\u522b\u662f\u5173\u4e8e\u5904\u7406\u7a0e\u52a1\u673a\u5173\u7684\u9519\u8bef\u6216\u89e3\u91ca\u8981\u6c42\u65b9\u9762\u7684\u8d23\u4efb\u6761\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\uff0c\u80fd\u591f\u6839\u636e\u4e1a\u52a1\u589e\u957f\u6269\u5c55\u670d\u52a1\u89c4\u6a21\uff0c\u4ece\u57fa\u672c\u7684\u7a0e\u52a1\u7533\u62a5\u5305\u5230\u5168\u9762\u7684\u4f1a\u8ba1\u5305\uff0c\u4ee5\u53ca\u5728\u4e1a\u52a1\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u6216\u62d3\u5c55\u6d77\u5916\u4e1a\u52a1\u65f6\u63d0\u4f9b\u7684\u6df1\u5165\u7a0e\u52a1\u54a8\u8be2\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u6ca1\u6709\u9002\u7528\u4e8e\u6240\u6709\u4f01\u4e1a\u7684\u56fa\u5b9a\u4ef7\u683c\u3002\u5408\u7406\u7684\u4ef7\u683c\u5e94\u8be5\u51c6\u786e\u53cd\u6620\u5de5\u4f5c\u91cf\uff0c\u4f53\u73b0\u670d\u52a1\u5546\u660e\u786e\u7684\u8d23\u4efb\u627f\u8bfa\uff0c\u5e76\u5c55\u73b0\u56e2\u961f\u7684\u5b9e\u9645\u4e13\u4e1a\u80fd\u529b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u50cf\u4ee5\u5f80\u90a3\u6837\u53d7\u5236\u4e8e\u5546\u4e1a\u73af\u5883\u7684\u5f53\u4e0b\uff0c\u5728\u505a\u51fa\u51b3\u5b9a\u524d\u8bc4\u4f30\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u80fd\u529b\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u91cd\u8981\u3002\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u4e00\u4efd\u57fa\u4e8e\u5b9e\u9645\u8bb0\u5f55\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u62a5\u4ef7\uff0c\u5305\u62ec\u53d1\u7968\u6570\u91cf\u3001\u884c\u4e1a\u4ee5\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u8981\u6c42\u7b49\u4fe1\u606f\uff0cMAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u968f\u65f6\u51c6\u5907\u5728\u60a8\u7684\u4f01\u4e1a\u505a\u51fa\u51b3\u5b9a\u524d\u8fdb\u884c\u514d\u8d39\u7684\u8c03\u67e5\u548c\u54a8\u8be2\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><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/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><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_gia_dich_vu_ke_toan_thue\"><\/span><b>\u5173\u4e8e\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u5b9a\u4ef7\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=\"Gia_dich_vu_ke_toan_thue_da_bao_gom_thue_gia_tri_gia_tang_chua\"><\/span><b>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u683c\u662f\u5426\u5305\u542b\u589e\u503c\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u5411\u670d\u52a1\u63d0\u4f9b\u5546\u786e\u8ba4\u3002\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 8%\uff08\u539f\u4e3a 10%\uff09\uff0c\u6709\u6548\u671f\u81f3 2026 \u5e74 12 \u6708 31 \u65e5\uff0c\u56e0\u6b64\u62a5\u4ef7\u53ef\u80fd\u5305\u542b\u7a0e\u6b3e\uff0c\u4e5f\u53ef\u80fd\u4e0d\u5305\u542b\u7a0e\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hai_doanh_nghiep_cung_quy_mo_lai_nhan_bao_gia_dich_vu_ke_toan_thue_khac_nhau\"><\/span><b>\u4e3a\u4ec0\u4e48\u89c4\u6a21\u76f8\u8fd1\u7684\u4e24\u5bb6\u4f01\u4e1a\u4f1a\u6536\u5230\u4e0d\u540c\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u62a5\u4ef7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u4e3a\u5b9a\u4ef7\u662f\u57fa\u4e8e\u5b9e\u9645\u5de5\u4f5c\u91cf\uff1a\u53d1\u7968\u6570\u91cf\u3001\u5de5\u4eba\u6570\u91cf\u3001\u884c\u4e1a\u7684\u590d\u6742\u7a0b\u5ea6\u4ee5\u53ca\u5408\u540c\u4e2d\u7684\u5de5\u4f5c\u8303\u56f4\uff08\u4ec5\u7a0e\u52a1\u7533\u62a5\u6216\u5b8c\u6574\u5957\u9910\uff09\uff0c\u800c\u4e0d\u662f\u57fa\u4e8e\u6ce8\u518c\u8d44\u672c\u7684\u89c4\u6a21\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_co_phai_tra_gia_dich_vu_ke_toan_thue_cao_hon_khong\"><\/span><b>\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u662f\u5426\u9700\u8981\u652f\u4ed8\u66f4\u9ad8\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u8d39\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6d89\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\u9700\u8981\u989d\u5916\u7684\u6587\u4ef6\u6765\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u5e76\u6839\u636e\u516c\u5e73\u4ea4\u6613\u539f\u5219\u5ba1\u67e5\u5185\u90e8\u8d37\u6b3e\u5229\u7387\u3002\u7531\u4e8e\u5de5\u4f5c\u91cf\u548c\u4e13\u4e1a\u77e5\u8bc6\u8981\u6c42\u66f4\u9ad8\uff0c\u56e0\u6b64\u670d\u52a1\u8d39\u4e5f\u9ad8\u4e8e\u666e\u901a\u4f01\u4e1a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_khi_dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien_doanh_nghiep_co_can_can_trong_hon_khi_chon_don_vi_cung_cap_khong\"><\/span><b>\u65e2\u7136\u4f1a\u8ba1\u670d\u52a1\u4e0d\u518d\u5c5e\u4e8e\u6709\u6761\u4ef6\u9650\u5236\u7684\u4e1a\u52a1\u9886\u57df\uff0c\u4f01\u4e1a\u5728\u9009\u62e9\u670d\u52a1\u63d0\u4f9b\u5546\u65f6\u662f\u5426\u5e94\u8be5\u66f4\u52a0\u8c28\u614e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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400;\">\u662f\u7684\u3002\u4f01\u4e1a\u4f5c\u4e3a\u7eb3\u7a0e\u4eba\uff0c\u5373\u4f7f\u5df2\u5c06\u7533\u62a5\u6570\u636e\u59d4\u6258\u7ed9\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u4ecd\u5bf9\u5176\u7533\u62a5\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u771f\u5b9e\u6027\u8d1f\u6709\u4e3b\u8981\u8d23\u4efb\u3002\u4e0e\u7a0e\u52a1\u548c\u53d1\u7968\u76f8\u5173\u7684\u884c\u653f\u8fdd\u89c4\u884c\u4e3a\uff0c\u5c06\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u4fee\u6b63\u6848\u548c\u8865\u5145\u6cd5\u4ee4\u8fdb\u884c\u5904\u7406\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay c\u00f3 th\u1ec3 ch\u00eanh nhau gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p, v\u00e0 ph\u1ea7n l\u1edbn s\u1ef1 ch\u00eanh l\u1ec7ch \u0111\u00f3 n\u1eb1m \u1edf ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c bao g\u1ed3m trong h\u1ee3p \u0111\u1ed3ng. 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