{"id":5565,"date":"2026-04-05T21:51:56","date_gmt":"2026-04-06T04:51:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5565"},"modified":"2026-04-05T21:51:56","modified_gmt":"2026-04-06T04:51:56","slug":"doanh-nghiep-quy-mo-lon-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/","title":{"rendered":"What is a large-scale enterprise?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec l\u00e0 c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m m\u00e0 nhi\u1ec1u nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n gi\u1ea3i \u0111\u00e1p khi \u0111\u01a1n v\u1ecb v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng h\u1ed7 tr\u1ee3 c\u1ee7a nh\u00f3m doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME). Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf Vi\u1ec7t Nam giai \u0111o\u1ea1n 2026-2027, vi\u1ec7c \u0111\u1ecbnh v\u1ecb ch\u00ednh x\u00e1c quy m\u00f4 \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, quy m\u00f4 l\u1edbn c\u0169ng g\u1eafn li\u1ec1n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh thanh tra \u0111\u1ecbnh k\u1ef3 t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng. D\u1ef1a tr\u00ean <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-80-2021-ND-CP-huong-dan-Luat-Ho-tro-doanh-nghiep-nho-va-vua-486147.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, h\u1ec7 th\u1ed1ng ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 nh\u1eefng c\u1eadp nh\u1eadt quan tr\u1ecdng v\u1ec1 tr\u00e1ch nhi\u1ec7m minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c th\u1ec3 c\u00f3 s\u1ee9c \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1edbi n\u1ec1n kinh t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">Index<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Tom_tat_trong_tam_ve_doanh_nghiep_quy_mo_lon_la_gi\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_hieu_dung_ve_doanh_nghiep_quy_mo_lon_la_gi_theo_phap_luat_Viet_Nam\" >C\u00e1ch hi\u1ec3u \u0111\u00fang v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Tieu_chi_xac_dinh_doanh_nghiep_quy_mo_lon_theo_tung_linh_vuc\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo t\u1eebng l\u0129nh v\u1ef1c<\/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:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Linh_vuc_Nong_nghiep_Lam_nghiep_Thuy_san_va_Cong_nghiep_Xay_dung\" >L\u0129nh v\u1ef1c N\u00f4ng nghi\u1ec7p, L\u00e2m nghi\u1ec7p, Th\u1ee7y s\u1ea3n v\u00e0 C\u00f4ng nghi\u1ec7p, X\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Linh_vuc_Thuong_mai_va_Dich_vu\" >L\u0129nh v\u1ef1c Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/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:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Quy_dinh_moi_ve_kiem_toan_bat_buoc_doi_voi_doanh_nghiep_quy_mo_lon\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Tieu_chi_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_nam\" >Ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Cac_luu_y_quan_trong_ve_lo_trinh_va_nhan_su_kiem_toan\" >C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 l\u1ed9 tr\u00ecnh v\u00e0 nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Huong_dan_chi_tiet_cach_tinh_cac_chi_so_xac_dinh_quy_mo\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh quy m\u00f4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Phuong_phap_xac_dinh_lao_dong_tham_gia_bao_hiem_xa_hoi_binh_quan_nam\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_xac_dinh_tong_nguon_von_va_tai_san\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng ngu\u1ed3n v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_xac_dinh_tong_doanh_thu_trong_nam\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu trong n\u0103m<\/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:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Bang_so_sanh_tong_hop_cac_cap_do_quy_mo_doanh_nghiep_tai_Viet_Nam\" >B\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c c\u1ea5p \u0111\u1ed9 quy m\u00f4 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#He_thong_van_ban_phap_luat_lien_quan_can_luu_y_ve_doanh_nghiep_quy_mo_lon\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n l\u01b0u \u00fd v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Case_Study_Ap_dung_Nghi_dinh_902025_cho_doanh_nghiep_tai_Soc_Trang\" >Case Study: \u00c1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 90\/2025 cho doanh nghi\u1ec7p t\u1ea1i S\u00f3c Tr\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Nhan_dinh_chuyen_gia_Rui_ro_khi_doanh_nghiep_moi_len_doi_quy_mo_lon\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro khi doanh nghi\u1ec7p m\u1edbi l\u00ean \u0111\u1eddi quy m\u00f4 l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#5_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon_la_gi\" >5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Nghi_dinh_902025_ap_dung_cho_bao_cao_nam_nao\" >Ngh\u1ecb \u0111\u1ecbnh 90\/2025 \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o n\u0103m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Doanh_nghiep_toi_la_cong_ty_gia_dinh_khong_vay_ngan_hang_co_phai_kiem_toan_khong\" >Doanh nghi\u1ec7p t\u00f4i l\u00e0 c\u00f4ng ty gia \u0111\u00ecnh, kh\u00f4ng vay ng\u00e2n h\u00e0ng, c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Muc_phat_neu_khong_kiem_toan_bat_buoc_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Toi_co_the_thue_bat_ky_cong_ty_kiem_toan_nao_khong\" >T\u00f4i c\u00f3 th\u1ec3 thu\u00ea b\u1ea5t k\u1ef3 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/#Tai_sao_doanh_thu_300_ty_moi_phai_kiem_toan_trong_khi_200_ty_da_la_doanh_nghiep_lon\" >T\u1ea1i sao doanh thu 300 t\u1ef7 m\u1edbi ph\u1ea3i ki\u1ec3m to\u00e1n trong khi 200 t\u1ef7 \u0111\u00e3 l\u00e0 doanh nghi\u1ec7p l\u1edbn?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_doanh_nghiep_quy_mo_lon_la_gi\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Define:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 th\u1ef1c th\u1ec3 kinh doanh c\u00f3 c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 lao \u0111\u1ed9ng, doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c c\u1ee7a doanh nghi\u1ec7p v\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh m\u1edbi 2025:<\/b><span style=\"font-weight: 400;\"> Theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, doanh nghi\u1ec7p quy m\u00f4 l\u1edbn th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200, minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u cho c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_hieu_dung_ve_doanh_nghiep_quy_mo_lon_la_gi_theo_phap_luat_Viet_Nam\"><\/span><b>C\u00e1ch hi\u1ec3u \u0111\u00fang v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5566\" aria-describedby=\"caption-attachment-5566\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5566\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam.jpg\" alt=\"C\u00e1ch hi\u1ec3u \u0111\u00fang v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5566\" class=\"wp-caption-text\">C\u00e1ch hi\u1ec3u \u0111\u00fang v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u1ecbnh ngh\u0129a ri\u00eang bi\u1ec7t theo ki\u1ec3u &#8220;Doanh nghi\u1ec7p l\u1edbn l\u00e0&#8230;&#8221;. Thay v\u00e0o \u0111\u00f3, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb. Ngh\u0129a l\u00e0, khi m\u1ed9t doanh nghi\u1ec7p v\u01b0\u1ee3t qua c\u00e1c ng\u01b0\u1ee1ng t\u1ed1i \u0111a c\u1ee7a doanh nghi\u1ec7p v\u1eeba, th\u1ef1c th\u1ec3 \u0111\u00f3 m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m quy m\u00f4 l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP, ch\u00fang ta x\u00e1c \u0111\u1ecbnh quy m\u00f4 l\u1edbn d\u1ef1a tr\u00ean hai nh\u00f3m ng\u00e0nh ch\u00ednh. C\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 lao \u0111\u1ed9ng, ngu\u1ed3n v\u1ed1n v\u00e0 doanh thu l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd cao nh\u1ea5t. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb t\u1ef1 r\u00e0 so\u00e1t l\u1ea1i c\u1ea5u tr\u00fac v\u1eadn h\u00e0nh c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec gi\u00fap c\u00e1c CEO hi\u1ec3u r\u00f5 l\u00fd do c\u00f4ng ty kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c g\u00f3i h\u1ed7 tr\u1ee3 SME. \u0110\u00e2y l\u00e0 l\u00fac doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ed9 m\u00e1y qu\u1ea3n tr\u1ecb chuy\u00ean nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng ch\u1eafc. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y gi\u00fap \u0111\u01a1n v\u1ecb \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe h\u01a1n t\u1eeb th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_quy_mo_lon_theo_tung_linh_vuc\"><\/span><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo t\u1eebng l\u0129nh v\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, b\u1ea1n c\u1ea7n soi chi\u1ebfu doanh nghi\u1ec7p v\u00e0o m\u1ed9t trong hai nh\u00f3m l\u0129nh v\u1ef1c sau. Ch\u1ec9 c\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ed9t trong c\u00e1c c\u1eb7p ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 quy m\u00f4 l\u1edbn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Linh_vuc_Nong_nghiep_Lam_nghiep_Thuy_san_va_Cong_nghiep_Xay_dung\"><\/span><b>L\u0129nh v\u1ef1c N\u00f4ng nghi\u1ec7p, L\u00e2m nghi\u1ec7p, Th\u1ee7y s\u1ea3n v\u00e0 C\u00f4ng nghi\u1ec7p, X\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m ng\u00e0nh n\u00e0y th\u01b0\u1eddng c\u00f3 th\u00e2m d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u00e1y m\u00f3c l\u1edbn. M\u1ed9t doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quy m\u00f4 l\u1edbn khi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 lao \u0111\u1ed9ng c\u00f3 tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m: T\u1eeb 201 ng\u01b0\u1eddi tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m: Tr\u00ean 200 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c T\u1ed5ng ngu\u1ed3n v\u1ed1n c\u1ee7a n\u0103m: Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Linh_vuc_Thuong_mai_va_Dich_vu\"><\/span><b>L\u0129nh v\u1ef1c Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c th\u00f9 c\u1ee7a nh\u00f3m ng\u00e0nh n\u00e0y l\u00e0 doanh thu lu\u00e2n chuy\u1ec3n nhanh nh\u01b0ng s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 th\u01b0\u1eddng \u00edt h\u01a1n kh\u1ed1i s\u1ea3n xu\u1ea5t. C\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quy m\u00f4 l\u1edbn bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 lao \u0111\u1ed9ng c\u00f3 tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m: T\u1eeb 101 ng\u01b0\u1eddi tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m: Tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c T\u1ed5ng ngu\u1ed3n v\u1ed1n c\u1ee7a n\u0103m: Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_kiem_toan_bat_buoc_doi_voi_doanh_nghiep_quy_mo_lon\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 14\/04\/2025, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/nghi-dinh-90\/\"><b>Decree 90\/2025\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, mang \u0111\u1ebfn m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong qu\u1ea3n tr\u1ecb minh b\u1ea1ch. Theo \u0111\u00f3, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> (kh\u00f4ng thu\u1ed9c nh\u00f3m FDI hay ni\u00eam y\u1ebft v\u1ed1n \u0111\u00e3 ph\u1ea3i ki\u1ec3m to\u00e1n) nay c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n m\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_nam\"><\/span><b>Ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n <\/span><b>\u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed<\/b><span style=\"font-weight: 400;\"> sau \u0111\u00e2y (c\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total assets:<\/b><span style=\"font-weight: 400;\"> T\u1eeb 100 t\u1ef7 VN\u0110 tr\u1edf l\u00ean (x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total revenue:<\/b><span style=\"font-weight: 400;\"> T\u1eeb 300 t\u1ef7 VN\u0110 tr\u1edf l\u00ean (x\u00e1c \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> B\u00ecnh qu\u00e2n tr\u00ean 200 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m gi\u00fap minh b\u1ea1ch h\u00f3a b\u1ee9c tranh t\u00e0i ch\u00ednh, n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho c\u00e1c b\u00ean li\u00ean quan. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i mang t\u00ednh l\u1ecbch s\u1eed, \u0111\u01b0a c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1edbn v\u00e0o khu\u00f4n kh\u1ed5 qu\u1ea3n tr\u1ecb chuy\u00ean nghi\u1ec7p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luu_y_quan_trong_ve_lo_trinh_va_nhan_su_kiem_toan\"><\/span><b>C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 l\u1ed9 tr\u00ecnh v\u00e0 nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025 tr\u1edf \u0111i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed tr\u00ean, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng cho \u0111\u1ebfn khi \u0111\u00e1p \u1ee9ng tr\u1edf l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n k\u00fd b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 90 c\u0169ng cho ph\u00e9p m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho m\u1ed9t \u0111\u01a1n v\u1ecb l\u00ean \u0111\u1ebfn 5 n\u0103m li\u00ean t\u1ee5c (thay v\u00ec 3 n\u0103m nh\u01b0 quy \u0111\u1ecbnh c\u0169). \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i v\u1edbi \u0111\u1eb7c th\u00f9 kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_tinh_cac_chi_so_xac_dinh_quy_mo\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh quy m\u00f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5568\" aria-describedby=\"caption-attachment-5568\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5568\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo.jpg\" alt=\"Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh quy m\u00f4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5568\" class=\"wp-caption-text\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh quy m\u00f4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e9p t\u00ednh d\u1ef1a tr\u00ean c\u00e1c con s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_lao_dong_tham_gia_bao_hiem_xa_hoi_binh_quan_nam\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed1 lao \u0111\u1ed9ng n\u00e0y l\u00e0 con s\u1ed1 b\u00ecnh qu\u00e2n n\u0103m. C\u00f4ng th\u1ee9c t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng trong n\u0103m chia cho 12. D\u1eef li\u1ec7u c\u0103n c\u1ee9 tr\u00ean th\u00f4ng b\u00e1o \u0111\u00f3ng BHXH (M\u1eabu C12-TS). Nh\u1eefng nh\u00e2n s\u1ef1 l\u00e0m vi\u1ec7c d\u01b0\u1edbi 1 th\u00e1ng ho\u1eb7c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c s\u1ebd kh\u00f4ng n\u1eb1m trong t\u1eadp d\u1eef li\u1ec7u n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_nguon_von_va_tai_san\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng ngu\u1ed3n v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng ngu\u1ed3n v\u1ed1n ph\u1ea3n \u00e1nh quy m\u00f4 v\u1ed1n m\u00e0 doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd, bao g\u1ed3m c\u1ea3 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Ch\u1ec9 s\u1ed1 n\u00e0y l\u1ea5y t\u1eeb m\u1ee5c &#8220;T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n&#8221; tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. V\u1edbi ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90, &#8220;T\u1ed5ng t\u00e0i s\u1ea3n&#8221; (lu\u00f4n b\u1eb1ng T\u1ed5ng ngu\u1ed3n v\u1ed1n) \u0111\u1ea1t m\u1ed1c 100 t\u1ef7 \u0111\u1ed3ng l\u00e0 m\u1ed9t trong nh\u1eefng ng\u01b0\u1ee1ng then ch\u1ed1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_nam\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu trong n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u1ec9 ti\u00eau n\u00e0y t\u00ednh tr\u00ean t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. L\u01b0u \u00fd r\u1eb1ng ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n (300 t\u1ef7) cao h\u01a1n ng\u01b0\u1ee1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p l\u1edbn \u1edf kh\u1ed1i s\u1ea3n xu\u1ea5t (200 t\u1ef7).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_tong_hop_cac_cap_do_quy_mo_doanh_nghiep_tai_Viet_Nam\"><\/span><b>B\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c c\u1ea5p \u0111\u1ed9 quy m\u00f4 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 nhanh ch\u00f3ng \u0111\u1ecbnh v\u1ecb th\u1ef1c th\u1ec3 kinh doanh c\u1ee7a m\u00ecnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1ec1 lao \u0111\u1ed9ng, doanh thu v\u00e0 ngu\u1ed3n v\u1ed1n. Vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3ng so s\u00e1nh n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c tham m\u01b0u cho ban gi\u00e1m \u0111\u1ed1c v\u1ec1 c\u00e1c l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i quy m\u00f4 trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 504px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c c\u1ea5p \u0111\u1ed9 quy m\u00f4 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>Ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh<\/b><\/td>\n<td style=\"height: 56px;\"><b>Micro-enterprises<\/b><\/td>\n<td style=\"height: 56px;\"><b>Small businesses<\/b><\/td>\n<td style=\"height: 56px;\"><b>Medium-sized enterprises<\/b><\/td>\n<td style=\"height: 56px;\"><b>Large scale enterprises<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\" colspan=\"5\"><b>S\u1ea3n xu\u1ea5t\/X\u00e2y d\u1ef1ng<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng (Ng\u01b0\u1eddi)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 200<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Doanh thu (T\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 50<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 200<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n v\u1ed1n (T\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 20<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 100<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\" colspan=\"5\"><b>Th\u01b0\u01a1ng m\u1ea1i\/D\u1ecbch v\u1ee5<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng (Ng\u01b0\u1eddi)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 50<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 100<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Doanh thu (T\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 300<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 300<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n v\u1ed1n (T\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 50<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 100<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lien_quan_can_luu_y_ve_doanh_nghiep_quy_mo_lon\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n l\u01b0u \u00fd v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/b><span style=\"font-weight: 400;\"> Khung ph\u00e1p l\u00fd cao nh\u1ea5t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 200\/2014\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Ap_dung_Nghi_dinh_902025_cho_doanh_nghiep_tai_Soc_Trang\"><\/span><b>Case Study: \u00c1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 90\/2025 cho doanh nghi\u1ec7p t\u1ea1i S\u00f3c Tr\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Situation:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty bao b\u00ec t\u1ea1i S\u00f3c Tr\u0103ng c\u00f3 d\u1eef li\u1ec7u cu\u1ed1i n\u0103m 2024: T\u1ed5ng t\u00e0i s\u1ea3n 110 t\u1ef7 \u0111\u1ed3ng; Doanh thu 310 t\u1ef7 \u0111\u1ed3ng; Lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u00ecnh qu\u00e2n 150 ng\u01b0\u1eddi.<\/span><\/p>\n<p><b>Analysis:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed t\u00e0i s\u1ea3n: 110 t\u1ef7 (&gt; 100 t\u1ef7) -&gt; Th\u1ecfa m\u00e3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed doanh thu: 310 t\u1ef7 (&gt; 300 t\u1ef7) -&gt; Th\u1ecfa m\u00e3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed lao \u0111\u1ed9ng: 150 ng\u01b0\u1eddi (&lt; 200 ng\u01b0\u1eddi) -&gt; Kh\u00f4ng th\u1ecfa m\u00e3n.<\/span><\/li>\n<\/ul>\n<p><b>Conclude:<\/b><span style=\"font-weight: 400;\"> V\u00ec th\u1ecfa m\u00e3n 2 tr\u00ean 3 ti\u00eau ch\u00ed, doanh nghi\u1ec7p n\u00e0y thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho n\u0103m t\u00e0i ch\u00ednh 2025 theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1eeb s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu khi l\u1eadp b\u00e1o c\u00e1o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_khi_doanh_nghiep_moi_len_doi_quy_mo_lon\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro khi doanh nghi\u1ec7p m\u1edbi l\u00ean \u0111\u1eddi quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m ki\u1ec3m to\u00e1n, t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p m\u1edbi ch\u1ea1m ng\u01b0\u1ee1ng &#8220;l\u1edbn&#8221; th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ch\u01b0a t\u01b0\u01a1ng x\u1ee9ng:<\/b><span style=\"font-weight: 400;\"> V\u1eabn s\u1eed d\u1ee5ng c\u00e1ch l\u00e0m c\u1ee7a doanh nghi\u1ec7p nh\u1ecf, thi\u1ebfu c\u00e1c b\u00fat to\u00e1n ph\u00e2n b\u1ed5 ph\u1ee9c t\u1ea1p ho\u1eb7c ki\u1ec3m so\u00e1t n\u1ee3 vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u01b0a c\u00f3 \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c l\u1ea7n \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 g\u00e2y \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 do y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu r\u1ea5t kh\u1eaft khe.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compliance risks:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft m\u00ecnh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n cho \u0111\u1ebfn khi b\u1ecb thanh tra ki\u1ec3m tra v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<p><b>L\u1eddi khuy\u00ean t\u1eeb MAN:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 &#8220;b\u00e0i ki\u1ec3m tra&#8221; v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p n\u00ean t\u1eadn d\u1ee5ng vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh v\u1eadn h\u00e0nh, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 t\u1ea1o ni\u1ec1m tin tuy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ea5p thi\u1ebft c\u1ee7a c\u00e1c ch\u1ee7 doanh nghi\u1ec7p hi\u1ec7n nay. S\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh trong n\u1ec1n kinh t\u1ebf s\u1ed1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n v\u1eeba \u0111\u1ea1t ng\u01b0\u1ee1ng quy m\u00f4 m\u1edbi v\u00e0 \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh, cung c\u1ea5p d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\">. Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n su\u00f4n s\u1ebb v\u00e0 \u0111\u1ea3m b\u1ea3o <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea1t chu\u1ea9n m\u1ef1c cao nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon_la_gi\"><\/span><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025_ap_dung_cho_bao_cao_nam_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 90\/2025 \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o n\u0103m n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 (quy\u1ebft to\u00e1n v\u00e0o \u0111\u1ea7u n\u0103m 2026).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_toi_la_cong_ty_gia_dinh_khong_vay_ngan_hang_co_phai_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p t\u00f4i l\u00e0 c\u00f4ng ty gia \u0111\u00ecnh, kh\u00f4ng vay ng\u00e2n h\u00e0ng, c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu th\u1ecfa m\u00e3n 2\/3 ti\u00eau ch\u00ed v\u1ec1 t\u00e0i s\u1ea3n, doanh thu v\u00e0 lao \u0111\u1ed9ng. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean quy m\u00f4, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n v\u1ed1n vay.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_phat_neu_khong_kiem_toan_bat_buoc_la_bao_nhieu\"><\/span>M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 bao nhi\u00eau? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng v\u00e0 bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1ed5 sung.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_the_thue_bat_ky_cong_ty_kiem_toan_nao_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 thu\u00ea b\u1ea5t k\u1ef3 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo danh s\u00e1ch c\u00f4ng b\u1ed1 h\u00e0ng n\u0103m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_thu_300_ty_moi_phai_kiem_toan_trong_khi_200_ty_da_la_doanh_nghiep_lon\"><\/span>T\u1ea1i sao doanh thu 300 t\u1ef7 m\u1edbi ph\u1ea3i ki\u1ec3m to\u00e1n trong khi 200 t\u1ef7 \u0111\u00e3 l\u00e0 doanh nghi\u1ec7p l\u1edbn? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 s\u1ef1 c\u00e2n \u0111\u1ed1i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ec3 tr\u00e1nh t\u1ea1o \u00e1p l\u1ef1c chi ph\u00ed qu\u00e1 l\u1edbn cho c\u00e1c doanh nghi\u1ec7p v\u1eeba m\u1edbi ch\u1edbm b\u01b0\u1edbc sang quy m\u00f4 l\u1edbn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 90\/2025 \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o n\u0103m n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 (quy\u1ebft to\u00e1n v\u00e0o \u0111\u1ea7u n\u0103m 2026).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p t\u00f4i l\u00e0 c\u00f4ng ty gia \u0111\u00ecnh, kh\u00f4ng vay ng\u00e2n h\u00e0ng, c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu th\u1ecfa m\u00e3n 2\/3 ti\u00eau ch\u00ed v\u1ec1 t\u00e0i s\u1ea3n, doanh thu v\u00e0 lao \u0111\u1ed9ng. 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Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf Vi\u1ec7t Nam giai \u0111o\u1ea1n 2026-2027, vi\u1ec7c \u0111\u1ecbnh v\u1ecb ch\u00ednh x\u00e1c quy m\u00f4 \u0111\u00f3ng vai [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-5565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5565"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5565\/revisions"}],"predecessor-version":[{"id":5569,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5565\/revisions\/5569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5567"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}