{"id":9973,"date":"2026-09-21T14:12:21","date_gmt":"2026-09-21T07:12:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9973"},"modified":"2026-10-08T14:48:56","modified_gmt":"2026-10-08T07:48:56","slug":"dich-vu-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u1ecdn g\u00f3i"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 vi\u1ec7c thu\u00ea ng\u01b0\u1eddi ghi s\u1ed5 \u0111\u01a1n thu\u1ea7n. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y, c\u00f2n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 thay \u0111\u1ed5i c\u00e1ch l\u1eadp, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. M\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai m\u1eabu, d\u00f9ng h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n v\u00e0 ch\u1ecbu r\u1ee7i ro truy thu khi quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ph\u1ea1m vi c\u00f4ng vi\u1ec7c, ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 quy tr\u00ecnh tri\u1ec3n khai \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb.<\/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-doanh-nghiep\/#Vi_sao_can_ra_soat_lai_dich_vu_ke_toan_doanh_nghiep_ngay_trong_nam_2026\" >V\u00ec sao c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ngay trong n\u0103m 2026?<\/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-doanh-nghiep\/#Ba_rui_ro_khi_duy_tri_cach_lam_ke_toan_cu\" >Ba r\u1ee7i ro khi duy tr\u00ec c\u00e1ch l\u00e0m k\u1ebf to\u00e1n c\u0169<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Khung_phap_ly_hien_hanh_ma_dich_vu_ke_toan_doanh_nghiep_phai_tuan_thu\" >Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Thong_tu_992025TT-BTC_Che_do_ke_toan_ap_dung_tu_01012026\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Nghi_dinh_2542026ND-CP_Hoa_don_chung_tu_dien_tu_tu_0172026\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Pham_vi_cong_viec_cua_mot_dich_vu_ke_toan_doanh_nghiep_chuyen_nghiep\" >Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#So_sanh_4_mo_hinh_dich_vu_ke_toan_doanh_nghiep_tron_goi_noi_bo_tong_hop_va_cho_cong_ty_nuoc_ngoai\" >So s\u00e1nh 4 m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p: tr\u1ecdn g\u00f3i, n\u1ed9i b\u1ed9, t\u1ed5ng h\u1ee3p v\u00e0 cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#7_tieu_chi_danh_gia_don_vi_cung_cap_dich_vu_ke_toan_doanh_nghiep_uy_tin\" >7 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p uy t\u00edn<\/a><\/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-doanh-nghiep\/#Quy_trinh_trien_khai_dich_vu_ke_toan_doanh_nghiep_cua_MAN\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a MAN<\/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-doanh-nghiep\/#Hop_dong_va_chi_phi_dich_vu_ke_toan_doanh_nghiep_Can_chot_nhung_gi\" >H\u1ee3p \u0111\u1ed3ng v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p: C\u1ea7n ch\u1ed1t nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='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-doanh-nghiep\/#Khi_thue_ngoai_tai_lieu_ke_toan_do_ai_luu_tru_va_luu_bao_lau\" >Khi thu\u00ea ngo\u00e0i, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n do ai l\u01b0u tr\u1eef v\u00e0 l\u01b0u bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Hoa_don_nao_khong_dung_duoc_de_hach_toan_chi_phi_tu_0172026\" >H\u00f3a \u0111\u01a1n n\u00e0o kh\u00f4ng d\u00f9ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed t\u1eeb 01\/7\/2026?<\/a><\/li><li class='ez-toc-page-1 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-doanh-nghiep\/#Nghi_dinh_2542026ND-CP_tac_dong_the_nao_den_cong_viec_ke_toan_hang_ngay\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Thue_ngoai_dich_vu_ke_toan_thi_ai_chiu_trach_nhiem_ve_so_lieu\" >Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-doanh-nghiep\/#Thue_ngoai_dich_vu_ke_toan_doanh_nghiep_thi_doanh_nghiep_con_chiu_trach_nhiem_khong\" >Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_ra_soat_lai_dich_vu_ke_toan_doanh_nghiep_ngay_trong_nam_2026\"><\/span><b>V\u00ec sao c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ngay trong n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1c c\u00f4ng vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n 2015. \u0110\u1ecbnh ngh\u0129a n\u00e0y n\u1eb1m t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 3 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u00ea ngo\u00e0i, doanh nghi\u1ec7p giao cho b\u00ean cung c\u1ea5p to\u00e0n b\u1ed9 kh\u00e2u t\u1ea1o ra s\u1ed1 li\u1ec7u. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u v\u1eabn c\u00f2n nguy\u00ean. V\u00ec v\u1eady, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c \u0111o b\u1eb1ng m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh, kh\u00f4ng ch\u1ec9 b\u1eb1ng m\u1ee9c ph\u00ed h\u1eb1ng th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba m\u1ed1c ph\u00e1p l\u00fd l\u00e0m thay \u0111\u1ed5i c\u00e1ch v\u1eadn h\u00e0nh k\u1ebf to\u00e1n t\u1eeb 2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/01\/2026: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/7\/2026: Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf b\u1ed9 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u0169.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_rui_ro_khi_duy_tri_cach_lam_ke_toan_cu\"><\/span><b>Ba r\u1ee7i ro khi duy tr\u00ec c\u00e1ch l\u00e0m k\u1ebf to\u00e1n c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai m\u1eabu. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, m\u1eabu s\u1ed5 v\u00e0 ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o \u0111\u00e3 thay \u0111\u1ed5i. D\u1eef li\u1ec7u v\u1eabn ch\u1ea1y theo Th\u00f4ng t\u01b0 200 s\u1ebd l\u1ec7ch c\u1ea5u tr\u00fac so v\u1edbi ch\u1ebf \u0111\u1ed9 m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n. H\u00f3a \u0111\u01a1n l\u00e0 c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u1ec1 n\u1ed9i dung c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p, k\u00e9o theo chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, thi\u1ebfu h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi trao quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p nh\u01b0ng \u0111i k\u00e8m ngh\u0129a v\u1ee5 ban h\u00e0nh quy ch\u1ebf n\u1ed9i b\u1ed9. N\u1ebfu \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f4ng d\u1ef1ng \u0111\u01b0\u1ee3c b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u0111\u1ed9ng khi c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_hien_hanh_ma_dich_vu_ke_toan_doanh_nghiep_phai_tuan_thu\"><\/span><b>Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ea1t chu\u1ea9n ph\u1ea3i v\u1eadn h\u00e0nh tr\u00ean ba v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Che_do_ke_toan_ap_dung_tu_01012026\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ng\u00e0y 27\/10\/2025, h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1eabn th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec3m doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: T\u1eeb k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026, m\u1eabu &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; thay cho &#8220;B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; (kho\u1ea3n 1 \u0110i\u1ec1u 17). B\u1ed9 b\u00e1o c\u00e1o g\u1ed3m B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 B\u1ea3n thuy\u1ebft minh. Tham kh\u1ea3o th\u00eam <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 ch\u1ee7 v\u1ec1 bi\u1ec3u m\u1eabu v\u00e0 t\u00e0i kho\u1ea3n: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II m\u00e0 kh\u00f4ng ph\u1ea3i xin ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 tr\u01b0\u1edbc. B\u00f9 l\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00f4ng t\u01b0 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb: M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a m\u1ed7i nghi\u1ec7p v\u1ee5 ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n. K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd &#8220;th\u1eeba \u1ee7y quy\u1ec1n&#8221; ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, tr\u1eeb khi ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n: \u0110\u1ed3ng Vi\u1ec7t Nam v\u1eabn l\u00e0 m\u1eb7c \u0111\u1ecbnh nh\u01b0ng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 4. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i quy \u0111\u1ed5i sang VN\u0110. \u0110i\u1ec3m n\u00e0y quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n: B\u1ed5 sung TK 215 (t\u00e0i s\u1ea3n sinh h\u1ecdc), TK 82112 (chi ph\u00ed thu\u1ebf TNDN b\u1ed5 sung theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u) v\u00e0 TK 1383 (thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), \u0111\u1ed3ng th\u1eddi \u0111\u1ed5i t\u00ean m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n hi\u1ec7n h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: \u0110i\u1ec1u 3 y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n quy \u0111\u1ecbnh quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m t\u1eebng b\u1ed9 ph\u1eadn trong vi\u1ec7c t\u1ea1o l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_Hoa_don_chung_tu_dien_tu_tu_0172026\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15) v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n n\u1ed9i dung t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ean ng\u01b0\u1eddi mua:<\/b><span style=\"font-weight: 400;\"> V\u1edbi ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i ghi \u0111\u00fang theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0 P, TP, TNHH, KCN, CN, mi\u1ec5n l\u00e0 v\u1eabn x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ecba ch\u1ec9 theo \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua, ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh kh\u00e1c d\u00f9ng h\u1ea1ch to\u00e1n chi ph\u00ed hay quy\u1ebft to\u00e1n thu\u1ebf. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53d1\u7968\u65e5\u671f\uff1a<\/b><span style=\"font-weight: 400;\"> V\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng; v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 l\u00fac ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc th\u00ec l\u1eadp ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u, b\u1ea3o \u0111\u1ea3m an to\u00e0n, to\u00e0n v\u1eb9n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. V\u1ec1 th\u1eddi h\u1ea1n, \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1eb7c 10 n\u0103m t\u00f9y lo\u1ea1i t\u00e0i li\u1ec7u, v\u00e0 l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n v\u1edbi t\u00e0i li\u1ec7u c\u00f3 t\u00ednh s\u1eed li\u1ec7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_cong_viec_cua_mot_dich_vu_ke_toan_doanh_nghiep_chuyen_nghiep\"><\/span><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9975\" aria-describedby=\"caption-attachment-9975\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9975\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep.jpg\" alt=\"Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Pham-vi-cong-viec-cua-mot-dich-vu-ke-toan-doanh-nghiep-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9975\" class=\"wp-caption-text\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p, &#8220;tr\u1ecdn v\u1eb9n&#8221; ngh\u0129a l\u00e0 bao ph\u1ee7 to\u00e0n b\u1ed9 chu\u1ed7i t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o \u0111\u1ea7u ra v\u00e0 h\u1ed3 s\u01a1 l\u01b0u tr\u1eef. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y g\u1eafn t\u1eebng h\u1ea1ng m\u1ee5c v\u1edbi c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7c7b\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7, th\u00f4ng tin ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp; l\u1eadp ch\u1ee9ng t\u1eeb cho m\u1ecdi nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n, ghi s\u1ed5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi s\u1ed5 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu s\u1ed5 hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh, l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai, quy\u1ebft to\u00e1n theo ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u7ba1\u7406\u6cd5 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy ch\u1ebf, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy ch\u1ebf h\u1ea1ch to\u00e1n, ph\u00e2n c\u1ea5p k\u00fd, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u00e0i li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb, s\u1ed5 v\u00e0 b\u00e1o c\u00e1o \u0111\u00fang th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2015, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_4_mo_hinh_dich_vu_ke_toan_doanh_nghiep_tron_goi_noi_bo_tong_hop_va_cho_cong_ty_nuoc_ngoai\"><\/span><b>So s\u00e1nh 4 m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p: tr\u1ecdn g\u00f3i, n\u1ed9i b\u1ed9, t\u1ed5ng h\u1ee3p v\u00e0 cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p gi\u1ea3i m\u1ed9t b\u00e0i to\u00e1n kh\u00e1c nhau. Ch\u1ecdn sai m\u00f4 h\u00ecnh th\u01b0\u1eddng g\u00e2y t\u1ed1n k\u00e9m h\u01a1n ch\u1ecdn sai \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n:<\/b><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i<\/a> <\/strong><\/span><span style=\"font-weight: 400;\">\u00a0thay th\u1ebf ph\u00f2ng k\u1ebf to\u00e1n, t\u1eeb ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u00f4 h\u00ecnh n\u00e0y ph\u00f9 h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba mu\u1ed1n m\u1ed9t \u0111\u1ea7u m\u1ed1i ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p mu\u1ed1n gi\u1eef ki\u1ec3m so\u00e1t nghi\u1ec7p v\u1ee5 h\u1eb1ng ng\u00e0y:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-noi-bo\/\"> \u5185\u90e8\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ph\u1ed1i h\u1ee3p s\u00e1t v\u1edbi quy tr\u00ecnh v\u00e0 b\u1ed9 m\u00e1y hi\u1ec7n c\u00f3. Ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p c\u1ea7n nh\u00e2n s\u1ef1 chuy\u00ean m\u00f4n nh\u01b0ng v\u1eabn mu\u1ed1n \u0111i\u1ec1u h\u00e0nh quy tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n chi ti\u1ebft:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tong-hop\/\"> D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ea3m nh\u1eadn kh\u00e2u t\u1ed5ng h\u1ee3p, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o. Kh\u00e2u n\u00e0y ch\u1ecbu t\u00e1c \u0111\u1ed9ng m\u1ea1nh nh\u1ea5t t\u1eeb vi\u1ec7c \u0111\u1ed5i c\u1ea5u tr\u00fac b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\"> D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ea7n x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, quy \u0111\u1ed5i sang VN\u0110 khi l\u1eadp b\u00e1o c\u00e1o n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 t\u00e0i kho\u1ea3n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (TK 82112).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"7_tieu_chi_danh_gia_don_vi_cung_cap_dich_vu_ke_toan_doanh_nghiep_uy_tin\"><\/span><b>7 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi r\u00e0o c\u1ea3n gia nh\u1eadp gi\u1ea3m, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ed9 ti\u00eau ch\u00ed ri\u00eang \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p. B\u1ea3y ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p c\u00f3 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb uy t\u00edn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt v\u0103n b\u1ea3n. Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ch\u1ee9ng minh \u0111\u00e3 thi\u1ebft l\u1eadp d\u1eef li\u1ec7u n\u0103m 2026 theo Th\u00f4ng t\u01b0 99: h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi, b\u00e1o c\u00e1o mang t\u00ean &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221;, bi\u1ec3u m\u1eabu theo ph\u1ee5 l\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng. Ch\u1ee9ng ch\u1ec9 (CPA, ACCA, k\u1ebf to\u00e1n tr\u01b0\u1edfng), kinh nghi\u1ec7m theo ng\u00e0nh v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00fd b\u00e1o c\u00e1o. Kh\u00f4ng c\u00f2n th\u1ee7 t\u1ee5c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, n\u00ean h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c l\u00e0 c\u0103n c\u1ee9 ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254. \u0110\u01a1n v\u1ecb ph\u1ea3i n\u00eau \u0111\u01b0\u1ee3c c\u00e1ch ki\u1ec3m tra t\u00ean ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp, lo\u1ea1i h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng cho t\u1eebng nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch. Lu\u1eadt K\u1ebf to\u00e1n 2015 (\u0110i\u1ec1u 68) n\u00eau c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1n ch\u1ebf cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0 c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c quan h\u1ec7 th\u00e2n nh\u00e2n v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cam k\u1ebft b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt v\u00e0 l\u01b0u tr\u1eef. N\u01a1i l\u01b0u d\u1eef li\u1ec7u, ai \u0111\u01b0\u1ee3c truy c\u1eadp, quy tr\u00ecnh b\u00e0n giao khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m khi sai s\u00f3t. H\u1ee3p \u0111\u1ed3ng ph\u1ea3i n\u00f3i r\u00f5 ai x\u1eed l\u00fd, ai ch\u1ecbu chi ph\u00ed khi s\u1ed1 li\u1ec7u sai do l\u1ed7i c\u1ee7a b\u00ean cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed minh b\u1ea1ch. Ph\u00ed ph\u1ea3i g\u1eafn v\u1edbi ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb, kh\u00f4ng ghi chung chung.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_doanh_nghiep_cua_MAN\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p chu\u1ea9n kh\u00f4ng b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c nh\u1eadn s\u1ed5, m\u00e0 b\u1eaft \u0111\u1ea7u b\u1eb1ng kh\u1ea3o s\u00e1t v\u00e0 chu\u1ea9n h\u00f3a.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i: X\u00e1c \u0111\u1ecbnh ng\u00e0nh, quy m\u00f4, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m \u0111ang d\u00f9ng, hi\u1ec7n tr\u1ea1ng d\u1eef li\u1ec7u (c\u00f2n ch\u1ea1y theo Th\u00f4ng t\u01b0 200 hay \u0111\u00e3 sang Th\u00f4ng t\u01b0 99).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng theo Th\u00f4ng t\u01b0 99: \u00c1nh x\u1ea1 t\u00e0i kho\u1ea3n c\u0169 sang m\u1edbi, b\u1ea3o \u0111\u1ea3m s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2025 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ch\u00ednh x\u00e1c th\u00e0nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2026, c\u1eadp nh\u1eadt c\u1ea5u tr\u00fac b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p k\u00fd: \u00c1p d\u1ee5ng khi doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb, s\u1eeda t\u00e0i kho\u1ea3n ho\u1eb7c b\u1ed5 sung ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Thi\u1ebft l\u1eadp quy tr\u00ecnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Chu\u1ea9n h\u00f3a th\u00f4ng tin ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp, c\u00e1ch \u0111\u1ed1i so\u00e1t v\u00e0 l\u01b0u tr\u1eef theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; V\u1eadn h\u00e0nh h\u1eb1ng k\u1ef3: \u1ede giai \u0111o\u1ea1n n\u00e0y, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1o ra gi\u00e1 tr\u1ecb th\u1ef1c: h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3, k\u00ea khai \u0111\u00fang h\u1ea1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, thu\u1ebf, ng\u00e2n h\u00e0ng \u0111\u1ecbnh k\u1ef3 v\u00e0 b\u00e1o c\u00e1o nhanh cho ban \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n, b\u00e0n giao v\u00e0 l\u01b0u tr\u1eef: \u0110\u00f3ng s\u1ed5, l\u1eadp b\u00e1o c\u00e1o theo m\u1eabu m\u1edbi, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e0n giao b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hop_dong_va_chi_phi_dich_vu_ke_toan_doanh_nghiep_Can_chot_nhung_gi\"><\/span><b>H\u1ee3p \u0111\u1ed3ng v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p: C\u1ea7n ch\u1ed1t nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9974\" aria-describedby=\"caption-attachment-9974\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9974\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi.jpg\" alt=\"H\u1ee3p \u0111\u1ed3ng v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ch\u1ed1t nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hop-dong-va-chi-phi-dich-vu-ke-toan-doanh-nghiep-can-chot-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9974\" class=\"wp-caption-text\">H\u1ee3p \u0111\u1ed3ng v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ch\u1ed1t nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng l\u00e0 n\u01a1i bi\u1ebfn cam k\u1ebft th\u00e0nh ngh\u0129a v\u1ee5. M\u1ed9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean c\u00f3 t\u1ed1i thi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5de5\u4f5c\u8303\u56f4<\/b><span style=\"font-weight: 400;\"> theo t\u1eebng h\u1ea1ng m\u1ee5c \u1edf b\u1ea3ng ph\u1ea1m vi ph\u00eda tr\u00ean, k\u00e8m danh m\u1ee5c s\u1ea3n ph\u1ea9m b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ebfn \u0111\u1ed9 v\u00e0 th\u1eddi h\u1ea1n<\/b><span style=\"font-weight: 400;\"> cho t\u1eebng k\u1ef3 k\u00ea khai, b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m hai b\u00ean:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n; b\u00ean cung c\u1ea5p b\u1ea3o \u0111\u1ea3m h\u1ea1ch to\u00e1n, k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b89\u5168<\/b><span style=\"font-weight: 400;\"> d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd sai s\u00f3t:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n kh\u1eafc ph\u1ee5c, chi ph\u00ed ph\u00e1t sinh, tr\u00e1ch nhi\u1ec7m khi b\u1ecb x\u1eed ph\u1ea1t do l\u1ed7i c\u1ee7a b\u00ean cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e0n giao khi ch\u1ea5m d\u1ee9t:<\/b><span style=\"font-weight: 400;\"> Danh m\u1ee5c h\u1ed3 s\u01a1, s\u1ed5 s\u00e1ch, d\u1eef li\u1ec7u ph\u1ea3i tr\u1ea3 l\u1ea1i v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 chi ph\u00ed, c\u00e1c y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c ph\u00ed g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u1ed7i k\u1ef3, \u0111\u1eb7c th\u00f9 ng\u00e0nh, s\u1ed1 ph\u00e1p nh\u00e2n, m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 v\u00e0 y\u00eau c\u1ea7u ri\u00eang cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> \u4f1a\u8ba1\u670d\u52a1\u8be6\u7ec6\u4ef7\u683c\u8868<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ph\u1ea1m vi v\u00e0 m\u1ee9c ph\u00ed tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c v\u1edbi b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o.<\/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;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c thu\u00ea m\u1edbi, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng s\u1ed5 s\u00e1ch, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 quy tr\u00ecnh h\u00f3a \u0111\u01a1n, r\u1ed3i \u0111\u1ec1 xu\u1ea5t m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p.M\u1ed9t bu\u1ed5i r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng lu\u00f4n nh\u1eb9 h\u01a1n chi ph\u00ed s\u1eeda sai sau khi s\u1ed1 li\u1ec7u \u0111\u00e3 n\u1ed9p.<\/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> <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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/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\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_thue_ngoai_tai_lieu_ke_toan_do_ai_luu_tru_va_luu_bao_lau\"><\/span>Khi thu\u00ea ngo\u00e0i, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n do ai l\u01b0u tr\u1eef v\u00e0 l\u01b0u bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n, t\u1ee9c doanh nghi\u1ec7p, c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u l\u00e0 05 n\u0103m ho\u1eb7c 10 n\u0103m t\u00f9y lo\u1ea1i t\u00e0i li\u1ec7u, v\u00e0 l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n v\u1edbi t\u00e0i li\u1ec7u c\u00f3 t\u00ednh s\u1eed li\u1ec7u (\u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 2015). H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m to\u00e0n v\u1eb9n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<h3 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_nao_khong_dung_duoc_de_hach_toan_chi_phi_tu_0172026\"><\/span>H\u00f3a \u0111\u01a1n n\u00e0o kh\u00f4ng d\u00f9ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed t\u1eeb 01\/7\/2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua, ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh kh\u00e1c d\u00f9ng h\u1ea1ch to\u00e1n chi ph\u00ed hay quy\u1ebft to\u00e1n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua, v\u00ed d\u1ee5 b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i hay b\u00e1n x\u0103ng d\u1ea7u cho c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p th\u00f4ng tin. V\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, n\u00ean y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ghi \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_tac_dong_the_nao_den_cong_viec_ke_toan_hang_ngay\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP t\u00e1c \u0111\u1ed9ng ch\u1ee7 y\u1ebfu \u0111\u1ebfn kh\u00e2u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/6\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<h3 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_ngoai_dich_vu_ke_toan_thi_ai_chiu_trach_nhiem_ve_so_lieu\"><\/span>Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb. Thu\u00ea ngo\u00e0i kh\u00f4ng chuy\u1ec3n to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m n\u00e0y sang b\u00ean cung c\u1ea5p. Theo \u0110i\u1ec1u 50, ng\u01b0\u1eddi n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a sai ph\u1ea1m do m\u00ecnh g\u00e2y ra, v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi \u0111\u1ed1i v\u1edbi sai ph\u1ea1m do ng\u01b0\u1eddi kh\u00e1c g\u00e2y ra nh\u01b0ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh. Ngo\u00e0i ra, \u0110i\u1ec1u 13 nghi\u00eam c\u1ea5m gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb v\u00e0 cung c\u1ea5p, x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_ngoai_dich_vu_ke_toan_doanh_nghiep_thi_doanh_nghiep_con_chiu_trach_nhiem_khong\"><\/span><b>Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. H\u1ee3p \u0111\u1ed3ng ph\u00e2n chia tr\u00e1ch nhi\u1ec7m gi\u1eefa hai b\u00ean nh\u01b0ng doanh nghi\u1ec7p v\u1eabn l\u00e0 ch\u1ee7 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u00ea khai thu\u1ebf. V\u00ec v\u1eady c\u1ea7n h\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng v\u00e0 c\u01a1 ch\u1ebf r\u00e0 so\u00e1t \u0111\u1ed9c l\u1eadp.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 vi\u1ec7c thu\u00ea ng\u01b0\u1eddi ghi s\u1ed5 \u0111\u01a1n thu\u1ea7n. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y, c\u00f2n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 thay \u0111\u1ed5i c\u00e1ch l\u1eadp, qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9973","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\/9973","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=9973"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9973\/revisions"}],"predecessor-version":[{"id":10304,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9973\/revisions\/10304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9976"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}