{"id":4060,"date":"2025-12-04T19:56:11","date_gmt":"2025-12-05T02:56:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4060"},"modified":"2026-01-08T02:35:26","modified_gmt":"2026-01-08T09:35:26","slug":"kiem-toan-thue-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/","title":{"rendered":"\u7a0e\u52d9\u76e3\u67fb\u3068\u306f\u4f55\u304b\uff1f\u305d\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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400;\">\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u6cd5\u5f8b\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u30a8\u30e9\u30fc\u3092\u9632\u304e\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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>\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\uff1a\u6e96\u5099\u304b\u3089\u5b8c\u4e86\u307e\u3067<\/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\/ja\/kiem-toan-thue-la-gi\/#Giai_doan_1_chuan_bi_va_lap_ke_hoach_kiem_toan\" >\u30d5\u30a7\u30fc\u30ba1: \u76e3\u67fb\u306e\u6e96\u5099\u3068\u8a08\u753b<\/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\/ja\/kiem-toan-thue-la-gi\/#Giai_doan_2_thuc_hien_cong_viec_kiem_toan_tai_don_vi\" >\u30d5\u30a7\u30fc\u30ba2: \u30e6\u30cb\u30c3\u30c8\u3067\u306e\u76e3\u67fb\u4f5c\u696d\u306e\u5b9f\u65bd<\/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\/ja\/kiem-toan-thue-la-gi\/#Giai_doan_3_tong_hop_bao_cao_va_tu_van_dieu_chinh\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Loi_ich_dai_han_khi_chu_dong_thuc_hien_kiem_toan_thue\" >\u7a4d\u6975\u7684\u306b\u7a0e\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u9577\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8<\/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\/ja\/kiem-toan-thue-la-gi\/#Rui_ro_phap_ly_va_tai_chinh_khi_vi_pham_thue\" >\u7a0e\u6cd5\u9055\u53cd\u306e\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u7684\u30ea\u30b9\u30af<\/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\/ja\/kiem-toan-thue-la-gi\/#Chien_luoc_toi_uu_hoa_thue_va_chuan_bi_ho_so_cho_kiem_toan_thue\" >\u7a0e\u52d9\u6700\u9069\u5316\u6226\u7565\u3068\u7a0e\u52d9\u76e3\u67fb\u6e96\u5099<\/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\/ja\/kiem-toan-thue-la-gi\/#Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\" >\u512a\u9047\u7a0e\u5236\u3092\u6d3b\u7528\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\" >\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3068\u6587\u66f8\u3092\u6a19\u6e96\u5316\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Xu_ly_rui_ro_thu_nhap_vang_lai\" >\u73fe\u5728\u306e\u53ce\u5165\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Moi_quan_he_giua_kiem_toan_thue_va_kiem_toan_bao_cao_tai_chinh\" >\u7a0e\u52d9\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u95a2\u4fc2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\" >\u7a0e\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u4e00\u822c\u7684\u306a\u8ab2\u984c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Thach_thuc_ve_su_phuc_tap_cua_he_thong_phap_luat_thue\" >\u7a0e\u6cd5\u5236\u5ea6\u306e\u8907\u96d1\u3055\u306e\u8ab2\u984c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\" >\u6587\u66f8\u306e\u53ce\u96c6\u3068\u6bd4\u8f03\u306e\u96e3\u3057\u3055<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Van_de_no_thue_va_rui_ro_hinh_su\" >\u7a0e\u91d1\u306e\u8ca0\u50b5\u3068\u72af\u7f6a\u30ea\u30b9\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_thue\" >FAQ \u2013 \u7a0e\u52d9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Kiem_toan_thue_khac_gi_so_voi_Thanh_tra_thue\" >\u7a0e\u52d9\u76e3\u67fb\u3068\u7a0e\u52d9\u8abf\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Nhung_rui_ro_lon_nhat_doanh_nghiep_thuong_gap_la_gi\" >\u4f01\u696d\u304c\u3057\u3070\u3057\u3070\u76f4\u9762\u3059\u308b\u6700\u5927\u306e\u30ea\u30b9\u30af\u306f\u4f55\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Doanh_nghiep_no_thue_co_the_bi_truy_cuu_trach_nhiem_hinh_su_khong\" >\u7a0e\u91d1\u6ede\u7d0d\u306e\u3042\u308b\u4f01\u696d\u306f\u8d77\u8a34\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#Thu_nhap_vang_lai_chi_tra_khong_thuong_xuyen_duoc_tinh_thue_TNCN_nhu_the_nao\" >\u81e8\u6642\u53ce\u5165\uff08\u4e0d\u5b9a\u671f\u306a\u652f\u6255\u3044\uff09\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-thue-la-gi\/#The_nao_la_Preferential_Tax_Uu_dai_thue\" >\u512a\u9047\u7a0e\u5236\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_khai_niem_va_vai_tro_cot_loi_trong_doanh_nghiep\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\uff1a\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u6982\u5ff5\u3068\u4e2d\u6838\u7684\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u7ba1\u7406\u3068\u691c\u67fb\u304c\u53b3\u683c\u5316\u3059\u308b\u4e2d\u3001\u7a0e\u52d9\u76e3\u67fb\u306f\u4f01\u696d\u306e\u30ea\u30b9\u30af\u56de\u907f\u3068\u8ca1\u52d9\u7fa9\u52d9\u306e\u6700\u9069\u5316\u3092\u652f\u63f4\u3059\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u30c7\u30fc\u30bf\u306e\u7cbe\u67fb\u306b\u52a0\u3048\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u5831\u544a\u306e\u900f\u660e\u6027\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u6027\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306a\u8996\u70b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5f37\u56fa\u306a\u8ca1\u52d9\u57fa\u76e4\u3092\u5f37\u5316\u3057\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u751f\u7523\u30fb\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3001\u5c06\u6765\u306e\u8a08\u753b\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_la_gi_Khac_biet_voi_kiem_toan_bao_cao_tai_chinh_BCTC_nhu_the_nao\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u304a\u3088\u3073\u6cd5\u7684\u6587\u66f8\u3092\u7cbe\u67fb\u3057\u3001\u7a0e\u6cd5\u9075\u5b88\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u552f\u4e00\u306e\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u7d42\u7684\u306a\u76ee\u6a19\u306f\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u3001CIT\uff08\u6cd5\u4eba\u7a0e\uff09\u3001PIT\uff08\u500b\u4eba\u6240\u5f97\u7a0e\uff09\u3001SCT\uff08\u7279\u5225\u7a0e\uff09\u3001\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u3092\u542b\u3080\u3001\u4e8b\u696d\u4f53\u306e\u6b63\u78ba\u306a\u7a0e\u52d9\u7fa9\u52d9\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u306e\u7d50\u679c\u306f\u901a\u5e38\u3001\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u5831\u544a\u66f8\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3068\u3057\u3066\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4061\" aria-describedby=\"caption-attachment-4061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4061\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao.png\" alt=\"Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ Kh\u00e1c bi\u1ec7t v\u1edbi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4061\" class=\"wp-caption-text\">\u7a0e\u52d9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u672c\u7684\u306a\u9055\u3044\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u771f\u5b9f\u6027\u3068\u5408\u7406\u6027\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u4e00\u65b9\u3001\u7a0e\u52d9\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u3088\u308a\u72ed\u304f\u3001\u3088\u308a\u5c02\u9580\u7684\u3067\u3001\u7a0e\u6cd5\u306e\u898f\u5b9a\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u4e3b\u306b\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u7a0e\u52d9\u51e6\u7406\u306b\u5f79\u7acb\u3066\u3089\u308c\u3001\u4f01\u696d\u304c\u516c\u5f0f\u8abf\u67fb\u306b\u81ea\u4fe1\u3092\u6301\u3063\u3066\u81e8\u3080\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ba_vai_tro_khong_the_thieu_cua_kiem_toan_thue_trong_cong_tac_quan_tri_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u7a0e\u52d9\u76e3\u67fb\u306e3\u3064\u306e\u4e0d\u53ef\u6b20\u306a\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306e\u7b2c\u4e00\u304b\u3064\u6700\u3082\u91cd\u8981\u306a\u5f79\u5272\u306f\u3001\u4f01\u696d\u306e\u6cd5\u4ee4\u9075\u5b88\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u7dbf\u5bc6\u306a\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee4125\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u591a\u984d\u306e\u884c\u653f\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u30a8\u30e9\u30fc\u3092\u7a4d\u6975\u7684\u306b\u691c\u51fa\u30fb\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u9045\u5ef6\u3084\u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u4e0d\u5fc5\u8981\u306a\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8c\u3064\u76ee\u306e\u5f79\u5272\u306f\u3001\u7a0e\u52d9\u30b3\u30b9\u30c8\u3092\u6cd5\u7684\u306b\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u3001\u5c02\u9580\u5bb6\u306f\u3001\u4f01\u696d\u304c\u898b\u843d\u3068\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u512a\u9047\u7a0e\u5236\u3001\u4f8b\u3048\u3070\u65b0\u898f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u5968\u52b1\u5206\u91ce\u3078\u306e\u9032\u51fa\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u30fb\u6e1b\u7a0e\u306a\u3069\u3001\u9069\u7528\u306e\u6a5f\u4f1a\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u512a\u9047\u7a0e\u5236\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3068\u5c02\u9580\u77e5\u8b58\u306e\u8a3c\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u7a0e\u52d9\u76e3\u67fb\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7a0e\u52d9\u9805\u76ee\u304c\u6b63\u78ba\u306b\u691c\u8a3c\u30fb\u8abf\u6574\u3055\u308c\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u8cc7\u91d1\u8abf\u9054\u3001\u4e8b\u696d\u63d0\u643a\u3001\u682a\u5f0f\u4e0a\u5834\u306a\u3069\u3001\u8a55\u5224\u3068\u4fe1\u983c\u6027\u304c\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\u5834\u5408\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_phan_loai_cac_hinh_thuc_kiem_toan_thue\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\u30d5\u30a9\u30fc\u30e0\u306e\u6cd5\u7684\u6839\u62e0\u3068\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u3092\u6b63\u78ba\u304b\u3064\u5408\u6cd5\u7684\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u5305\u62ec\u7684\u304b\u3064\u7d71\u4e00\u3055\u308c\u305f\u7a0e\u6cd5\u4f53\u7cfb\u306b\u4f9d\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u57fa\u76e4\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u76e3\u67fb\u306e\u69d8\u5f0f\u3082\u660e\u78ba\u306b\u5206\u985e\u3055\u308c\u3001\u5404\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u7684\u6839\u62e0\u3068\u5404\u76e3\u67fb\u306e\u7a2e\u985e\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u9069\u5207\u306a\u30d7\u30e9\u30f3\u3092\u9078\u629e\u3057\u3001\u5b8c\u5168\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u70b9\u691c\u306b\u5148\u7acb\u3063\u3066\u3088\u308a\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_dieu_chinh_hoat_dong_kiem_toan_thue\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\u6d3b\u52d5\u3092\u898f\u5236\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306e\u30b7\u30b9\u30c6\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u6d3b\u52d5\u306f\u78ba\u56fa\u305f\u308b\u6cd5\u7684\u57fa\u76e4\u306e\u4e0a\u306b\u6210\u308a\u7acb\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u6838\u3092\u6210\u3059\u306e\u306f\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14\u3067\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u691c\u67fb\u30fb\u8abf\u67fb\u6a29\u9650\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7d0d\u7a0e\u8005\u306e\u60c5\u5831\u63d0\u4f9b\u7fa9\u52d9\u3082\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3068\u3057\u3066\u306f\u3001\u653f\u4ee4126\/2020\/ND-CP\u3084\u3001\u8ca1\u52d9\u7701\u306e\u95a2\u9023\u901a\u9054\uff08\u901a\u905480\/2021\/TT-BTC\u306a\u3069\uff09\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u7a0e\u52d9\u76e3\u67fb\u5c02\u9580\u5bb6\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u9ad8\u3044\u5c02\u9580\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u898f\u5236\u3092\u719f\u77e5\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8abf\u6574\u3092\u63a8\u5968\u3059\u308b\u969b\u306b\u6cd5\u4ee4\u6761\u9805\u3092\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u306b\u5f15\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u9069\u6cd5\u6027\u3092\u9ad8\u3081\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u3059\u3079\u3066\u306e\u6c7a\u5b9a\u306e\u6839\u62e0\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_loai_hinh_kiem_toan_thue_pho_bien\"><\/span><b>\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u7a2e\u985e\u306e\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u30d5\u30a9\u30fc\u30e0\u306e\u5206\u985e\u306f\u3001\u4f01\u696d\u304c\u9069\u5207\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u6e96\u5099\u3057\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3068\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u76e3\u67fb\u5b9f\u65bd\u4e3b\u4f53\u307e\u305f\u306f\u76e3\u67fb\u5bfe\u8c61\u306b\u3088\u3063\u3066\u5206\u985e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_chu_the_thuc_hien_kiem_tra_thue_noi_bo_va_kiem_toan_thue_doc_lap\"><\/span><b>\u5b9f\u65bd\u4e3b\u4f53\u306b\u3088\u308b\u5206\u985e\uff1a\u5185\u90e8\u7a0e\u52d9\u76e3\u67fb\u3068\u72ec\u7acb\u7a0e\u52d9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\u7a0e\u52d9\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u5b9f\u65bd\u4e3b\u4f53\u306b\u3088\u3063\u3066\u5185\u90e8\u7a0e\u52d9\u76e3\u67fb\u3068\u72ec\u7acb\u7a0e\u52d9\u76e3\u67fb\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u5185\u90e8\u7a0e\u52d9\u76e3\u67fb\u306f\u7d4c\u7406\u90e8\u9580\u307e\u305f\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u4ecb\u5165\u524d\u306b\u4f01\u696d\u304c\u81ea\u3089\u691c\u8a3c\u3057\u3001\u8aa4\u308a\u3092\u767a\u898b\u30fb\u4fee\u6b63\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u72ec\u7acb\u7a0e\u52d9\u76e3\u67fb\u306f\u5c02\u9580\u306e\u76e3\u67fb\u4f1a\u793e\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u3001\u7a0e\u6cd5\u9075\u5b88\u306b\u95a2\u3059\u308b\u5ba2\u89b3\u7684\u306a\u610f\u898b\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u306b\u5408\u4f75\u3001\u8cb7\u53ce\u3001\u7d1b\u4e89\u89e3\u6c7a\u53d6\u5f15\u306b\u304a\u3044\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7a0e\u52d9\u76e3\u67fb\uff08\u81ea\u5df1\u76e3\u67fb\uff09\uff1a\u4f01\u696d\u306e\u7d4c\u7406\u90e8\u9580\u307e\u305f\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u304c\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u3067\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u72ec\u7acb\u76e3\u67fb\u6a5f\u95a2\u306e\u4ecb\u5165\u524d\u306b\u3001\u81ea\u3089\u76e3\u67fb\u3092\u884c\u3044\u3001\u8aa4\u308a\u3092\u767a\u898b\u30fb\u4fee\u6b63\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u306e\u7d4c\u9a13\u3068\u7a4d\u6975\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8a3c\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u7a0e\u52d9\u76e3\u67fb\uff1a\u5951\u7d04\u306b\u57fa\u3065\u304d\u5c02\u9580\u306e\u76e3\u67fb\u4f1a\u793e\u304c\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u3067\u3059\u3002\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u72ec\u7acb\u3057\u305f\u5ba2\u89b3\u7684\u306a\u610f\u898b\u3092\u63d0\u4f9b\u3057\u3001\u5408\u4f75\u30fb\u8cb7\u53ce\uff08M&amp;A\uff09\u3084\u7d1b\u4e89\u89e3\u6c7a\u306a\u3069\u306e\u76ee\u7684\u306b\u7279\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_doi_tuong_kiem_toan_kiem_toan_thue_thu_nhap_doanh_nghiep_va_ca_nhan\"><\/span><b>\u76e3\u67fb\u5bfe\u8c61\u306b\u3088\u308b\u5206\u985e\uff1a\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001\u6700\u3082\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u308b\u306e\u306f\u6b21\u306e 2 \u3064\u306e\u4e3b\u984c\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4064\" aria-describedby=\"caption-attachment-4064\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4064\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien.png\" alt=\"Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n thu\u1ebf ph\u1ed5 bi\u1ebfn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4064\" class=\"wp-caption-text\">\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u7a2e\u985e\u306e\u5206\u985e<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u76e3\u67fb\uff1a\u3053\u308c\u306f\u6700\u3082\u8907\u96d1\u306a\u90e8\u5206\u3067\u3042\u308a\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u63a7\u9664\u5bfe\u8c61\u307e\u305f\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u5408\u7406\u6027\u3068\u59a5\u5f53\u6027\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u5f93\u696d\u54e1\u306e\u73fe\u5728\u306e\u53ce\u5165\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u7b97\u5b9a\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u76e3\u67fb\uff1a\u6b63\u3057\u3044\u8ab2\u7a0e\u5bfe\u8c61\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u5bb6\u65cf\u63a7\u9664\u306e\u78ba\u5b9a\u3001\u305d\u3057\u3066\u898f\u5b9a\u306b\u5f93\u3063\u305fPIT\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u7d0d\u7a0e\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u5b63\u7bc0\u52b4\u50cd\u8005\u306e\u81e8\u6642\u6240\u5f97\u306e\u8a08\u7b97\u306b\u306f\u8aa4\u308a\u304c\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u7a0e\u52d9\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\uff08FS\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><b>\u7a0e\u52d9\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u771f\u5b9f\u6027\u3001\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8ff0\u3079\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u8a55\u4fa1\u3057\u3001\u6b63\u78ba\u306a\u7a0e\u52d9\u7fa9\u52d9\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u30d9\u30fc\u30b9<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u3001\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u3001\u901a\u9054\u3001\u6cd5\u4ee4\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u306a\u8ca1\u52d9\u8af8\u8868\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u696d\u7e3e\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u6ce8\u8a18\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7fa9\u52d9\u306b\u5f71\u97ff\u3059\u308b\u9805\u76ee (\u53ce\u76ca\u3001\u7d4c\u8cbb\u3001\u8acb\u6c42\u66f8\u3001\u7a0e\u52d9\u66f8\u985e)\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u306f\u4f1a\u8a08\u671f\u9593\uff08\u4f1a\u8a08\u5e74\u5ea6\uff09\u306e\u672b\u65e5\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u3044\u3064\u3067\u3082\u3001\u307e\u305f\u306f\u7a0e\u91d1\u306e\u6c7a\u6e08\u306e\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5b9f\u884c\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u51fa\u529b<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u544a\u66f8\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u30ec\u30dd\u30fc\u30c8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_thue_chuyen_nghiep_tu_chuan_bi_den_ket_thuc\"><\/span><b>\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\uff1a\u6e96\u5099\u304b\u3089\u5b8c\u4e86\u307e\u3067<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u72ec\u7acb\u3057\u305f\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u7d4c\u9a13\u3092\u53cd\u6620\u3057\u305f\u8ad6\u7406\u7684\u304b\u3064\u4f53\u7cfb\u7684\u306a\u4e00\u9023\u306e\u624b\u9806\u306b\u5f93\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>\u30d5\u30a7\u30fc\u30ba1: \u76e3\u67fb\u306e\u6e96\u5099\u3068\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u7d44\u7e54\u69cb\u9020\u3001\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u65b9\u91dd\u306a\u3069\u3001\u4f01\u696d\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u5916\u56fd\u3068\u306e\u53d6\u5f15\u3084\u8cc7\u672c\u8b72\u6e21\u7a0e\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3068\u3044\u3063\u305f\u30bb\u30f3\u30b7\u30c6\u30a3\u30d6\u306a\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306f\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u7a0e\u52d9\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u76e3\u67fb\u7bc4\u56f2\u3001\u671f\u9593\u3001\u305d\u3057\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u3084\u500b\u4eba\u6240\u5f97\u7a0e\u306a\u3069\u306e\u91cd\u70b9\u5206\u91ce\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u914d\u5206\u3084\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u65b9\u6cd5\u306e\u6c7a\u5b9a\u3082\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_cong_viec_kiem_toan_tai_don_vi\"><\/span><b>\u30d5\u30a7\u30fc\u30ba2: \u30e6\u30cb\u30c3\u30c8\u3067\u306e\u76e3\u67fb\u4f5c\u696d\u306e\u5b9f\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u5c02\u9580\u5bb6\u304c\u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u3092\u9032\u3081\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u4ee5\u4e0b\u306e\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\u624b\u9806\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4065\" aria-describedby=\"caption-attachment-4065\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4065\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p_ t\u1eeb chu\u1ea9n b\u1ecb \u0111\u1ebfn k\u1ebft th\u00fac\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4065\" class=\"wp-caption-text\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9_\u6e96\u5099\u304b\u3089\u5b8c\u4e86\u307e\u3067<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3068\u66f8\u985e\u306e\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3059\u308b: VAT \u8acb\u6c42\u66f8\u3068\u652f\u6255\u66f8\u985e\u304c\u3001\u73fe\u5728\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u5f62\u5f0f\u3068\u5185\u5bb9\u306e\u8981\u4ef6\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u3068\u8cbb\u7528\u9805\u76ee\u306e\u7cbe\u67fb\uff1a\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u3068\u63a7\u9664\u5bfe\u8c61\u5916\u8cbb\u7528\u306e\u7279\u5b9a\u306b\u7279\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u304c\u5b58\u5728\u3057\u306a\u3044\u8cbb\u7528\u3001\u3042\u308b\u3044\u306f\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u5f79\u7acb\u305f\u306a\u3044\u8cbb\u7528\u306f\u9664\u5916\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u6cd5\u4eba\u7a0e\u76e3\u67fb\u306e\u672c\u8cea\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u512a\u9047\u653f\u7b56\uff08\u512a\u9047\u7a0e\u5236\uff09\u306e\u9069\u7528\u72b6\u6cc1\u306e\u78ba\u8a8d\uff1a\u4f01\u696d\u304c\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u6761\u4ef6\u3092\u6b63\u3057\u304f\u304b\u3064\u5341\u5206\u306b\u9069\u7528\u3057\u3001\u8aa4\u3063\u305f\u9069\u7528\u306b\u3088\u308b\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u56de\u907f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7fa9\u52d9\u3092\u78ba\u8a8d\u3059\u308b: \u7279\u306b\u5f93\u696d\u54e1\u306e\u81e8\u6642\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u3001\u7d66\u6599\u304a\u3088\u3073\u30dc\u30fc\u30ca\u30b9\u306e\u898f\u5236\u3001\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_tong_hop_bao_cao_va_tu_van_dieu_chinh\"><\/span><b>\u30d5\u30a7\u30fc\u30ba3: \u8abf\u6574\u306b\u95a2\u3059\u308b\u7d71\u5408\u3001\u5831\u544a\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9f\u5730\u8abf\u67fb\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u7a0e\u52d9\u76e3\u67fb\u5b98\u306f\u767a\u898b\u3055\u308c\u305f\u8aa4\u308a\u3092\u307e\u3068\u3081\u3001\u91cd\u8981\u6027\u306b\u5fdc\u3058\u3066\u5206\u985e\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u7533\u544a\u7a0e\u984d\u306e\u4fee\u6b63\u306b\u95a2\u3059\u308b\u63a8\u5968\u4e8b\u9805\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u305f\u7a0e\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u306f\u3001\u662f\u6b63\u63aa\u7f6e\u3001\u7a0e\u52d9\u7533\u544a\u306e\u8abf\u6574\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u8aac\u660e\u8cc7\u6599\u306e\u4f5c\u6210\u306a\u3069\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u306e\u8abf\u67fb\u524d\u306b\u4f01\u696d\u304c\u7a4d\u6975\u7684\u306b\u8abf\u6574\u624b\u7d9a\u304d\u3092\u9032\u3081\u3001\u7d0d\u7a0e\u9045\u5ef6\u3084\u865a\u507d\u7533\u544a\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u3001\u76e3\u67fb\u90e8\u9580\u306e\u5c02\u9580\u6027\u3068\u4fe1\u983c\u6027\u3092\u5b9f\u8a3c\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_muc_trong_yeu_thuong_bi_%E2%80%9Csoi%E2%80%9D_trong_kiem_toan_thue_TNDN_va_TNCN\"><\/span><b>\u6cd5\u4eba\u7a0e\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u3067\u983b\u7e41\u306b\u300c\u7cbe\u67fb\u300d\u3055\u308c\u308b\u4e3b\u8981\u9805\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u9805\u76ee\u3084\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9805\u76ee\u306b\u5e38\u306b\u7279\u5225\u306a\u6ce8\u610f\u304c\u6255\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru\"><\/span><b>\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6cd5\u4eba\u7a0e\u76e3\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5206\u91ce\u3067\u3059\u3002\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306e\u8d85\u904e\u3001\u975e\u9069\u683c\u5229\u606f\u8cbb\u7528\u3001\u751f\u7523\u3084\u4e8b\u696d\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u5951\u7d04\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u3068\u3044\u3063\u305f\u8cbb\u7528\u306f\u3059\u3079\u3066\u614e\u91cd\u306b\u7cbe\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u5b98\u306f\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u9069\u5207\u306b\u5341\u5206\u306b\u9664\u5916\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Transfer_Pricing_%E2%80%93_TP\"><\/span><b>\u79fb\u8ee2\u4fa1\u683c\uff08TP\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\uff08\u653f\u4ee4132\/2020\/ND-CP\u306b\u898f\u5b9a\uff09\u3092\u884c\u3046\u4f01\u696d\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u7cbe\u67fb\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5e02\u5834\u539f\u7406\u306b\u6cbf\u308f\u306a\u3044\u8a55\u4fa1\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u518d\u6c7a\u5b9a\u306b\u3064\u306a\u304c\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u5897\u984d\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u95a2\u9023\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306f\u3001\u56fd\u969b\u6cd5\u4eba\u7a0e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u8ab2\u984c\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_ca_nhan_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Ra_soat_thu_nhap_vang_lai_va_hop_dong_thoi_vu\"><\/span><b>\u81e8\u6642\u53ce\u5165\u3068\u5b63\u7bc0\u5951\u7d04\u306e\u898b\u76f4\u3057<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u3067\u306f\u3001\u9577\u671f\u5951\u7d04\uff08\u8a66\u7528\u5951\u7d04\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3001\u81e8\u6642\u53ce\u5165\uff09\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u3044\u304c\u8abf\u67fb\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u300110%\uff08\u652f\u6255\u7dcf\u984d\u304c1\u56de\u3042\u305f\u308a200\u4e07VND\u4ee5\u4e0a\u306e\u5834\u5408\uff09\u3092\u63a7\u9664\u3057\u3001Circular 111\/2013\/TT-BTC\u306e\u898f\u5b9a\u306b\u5f93\u3044\u3001\u5f93\u696d\u54e1\u306b\u671f\u9650\u5185\u306b\u7a0e\u984d\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_khoan_phu_cap_tro_cap_va_loi_ich_bang_tienhien_vat\"><\/span><b>\u73fe\u91d1\u307e\u305f\u306f\u73fe\u7269\u306b\u3088\u308b\u624b\u5f53\u3001\u88dc\u52a9\u91d1\u3001\u7d66\u4ed8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u3067\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u624b\u5f53\u3001\u88dc\u52a9\u91d1\u3001\u305d\u306e\u4ed6\u306e\u798f\u5229\u539a\u751f\u304c\u8abf\u67fb\u3055\u308c\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u984d\uff08\u4f8b\uff1a\u51fa\u5f35\u8cbb\u3001\u898f\u5b9a\u306e\u98df\u4e8b\u624b\u5f53\u306a\u3069\uff09\u3068\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53ce\u5165\u3092\u5408\u7b97\u3059\u308b\u3068\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u8aa4\u308a\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_va_rui_ro_khi_doanh_nghiep_doi_dien_voi_kiem_toan_thue\"><\/span><b>\u4f01\u696d\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306f\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5411\u4e0a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u306e\u56de\u907f\u3092\u652f\u63f4\u3059\u308b\u6226\u7565\u7684\u306a\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u7a4d\u6975\u7684\u306b\u7a0e\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u69cb\u7bc9\u3001\u5211\u4e8b\u8a34\u8ffd\u306e\u56de\u907f\u3001\u6cd5\u7684\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6d3b\u7528\u306a\u3069\u3001\u9577\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u6e96\u5099\u4e0d\u8db3\u3084\u9055\u53cd\u884c\u70ba\u306f\u3001\u5fb4\u53ce\u3001\u884c\u653f\u7f70\u91d1\u3001\u7a0e\u91d1\u6ede\u7d0d\u3001\u3055\u3089\u306b\u306f\u5211\u4e8b\u8a34\u8ffd\u306b\u3064\u306a\u304c\u308a\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u3068\u8a55\u5224\u306b\u6df1\u523b\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_dai_han_khi_chu_dong_thuc_hien_kiem_toan_thue\"><\/span><b>\u7a4d\u6975\u7684\u306b\u7a0e\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u9577\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u512a\u308c\u305f\u6226\u7565\u7684\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u307e\u305a\u3001\u4f01\u696d\u304c\u6e05\u5ec9\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5b9f\u7e3e\u3092\u7bc9\u304f\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u3053\u306e\u53d6\u308a\u7d44\u307f\u3092\u8a8d\u77e5\u3059\u308c\u3070\u3001\u4f01\u696d\u3078\u306e\u4fe1\u983c\u5ea6\u304c\u9ad8\u307e\u308a\u3001\u4e88\u671f\u305b\u306c\u8abf\u67fb\u3084\u76e3\u67fb\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u6e1b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u7279\u306b\u7a0e\u91d1\u306e\u8ca0\u50b5\u984d\u3084\u8a50\u6b3a\u984d\u304c\u5211\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4f01\u696d\u304c\u8131\u7a0e\u306b\u3088\u308b\u5211\u4e8b\u8a34\u8ffd\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9ad8\u5ea6\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u7d4c\u9a13\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u7b2c\u4e09\u306b\u3001\u8a73\u7d30\u306a\u7a0e\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u73fe\u884c\u306e\u512a\u9047\u7a0e\u7387\u3092\u6700\u9069\u5316\u3057\u3001\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_tai_chinh_khi_vi_pham_thue\"><\/span><b>\u7a0e\u6cd5\u9055\u53cd\u306e\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u7684\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7a0e\u52d9\u76e3\u67fb\u3078\u306e\u6e96\u5099\u3092\u6020\u3063\u305f\u308a\u3001\u6545\u610f\u306b\u9075\u5b88\u3092\u6020\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u4e0a\u306e\u91cd\u5927\u306a\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u5f71\u97ff\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fb4\u53ce\u53ca\u3073\u884c\u653f\u7f70\uff1a\u7a0e\u52d9\u5f53\u5c40\u306f\u300110\u5e74\u4ee5\u5185\u306b\u6ede\u7d0d\u3057\u305f\u7a0e\u91d1\u3092\u5fb4\u53ce\u3057\u3001\u6ede\u7d0d\u3057\u305f\u7a0e\u91d1\u306e20%\u307e\u3067\u884c\u653f\u7f70\uff08\u5ef6\u6ede\u91d1\u3001\u865a\u507d\u7533\u544a\u7f70\u91d1\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u8ca0\u50b5\u306e\u5727\u529b: \u591a\u984d\u306e\u8cc7\u91d1\u3092\u5fb4\u53ce\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u7a0e\u91d1\u8ca0\u50b5\u306b\u9665\u308a\u3001\u7a0e\u52d9\u884c\u653f\u4e0a\u306e\u6c7a\u5b9a\uff08\u53e3\u5ea7\u306e\u51cd\u7d50\u3001\u8cc7\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048\uff09\u3092\u57f7\u884c\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5211\u4e8b\u8a34\u8ffd\uff1a\u7279\u306b\u91cd\u5927\u306a\u5834\u5408\u3001\u591a\u984d\u306e\u8131\u7a0e\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u4ee3\u8868\u8005\u307e\u305f\u306f\u4f1a\u8a08\u8cac\u4efb\u8005\u306f\u30012015\u5e74\u5211\u6cd5\uff082017\u5e74\u6539\u6b63\uff09\u7b2c200\u6761\u306b\u57fa\u3065\u3044\u3066\u8d77\u8a34\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_va_chuan_bi_ho_so_cho_kiem_toan_thue\"><\/span><b>\u7a0e\u52d9\u6700\u9069\u5316\u6226\u7565\u3068\u7a0e\u52d9\u76e3\u67fb\u6e96\u5099<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3042\u3089\u3086\u308b\u5f62\u5f0f\u306e\u7a0e\u52d9\u76e3\u67fb\u306b\u52b9\u679c\u7684\u306b\u5bfe\u51e6\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306f\u78ba\u56fa\u3068\u3057\u305f\u7a0e\u52d9\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\"><\/span><b>\u512a\u9047\u7a0e\u5236\u3092\u6d3b\u7528\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u512a\u308c\u305f\u7a0e\u52d9\u76e3\u67fb\u4eba\u3068\u306f\u3001\u4f01\u696d\u304c\u512a\u9047\u7a0e\u7387\u3092\u5408\u6cd5\u7684\u306b\u6700\u5927\u9650\u306b\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u5c02\u9580\u5bb6\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30cf\u30a4\u30c6\u30af\u30be\u30fc\u30f3\u3001\u5968\u52b1\u7523\u696d\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u88fd\u9020\u3001\u6559\u80b2\uff09\u3001\u7d4c\u6e08\u7684\u306b\u6075\u307e\u308c\u306a\u3044\u5730\u57df\u306b\u304a\u3051\u308b\u65b0\u898f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306a\u3069\u3067\u3059\u3002\u512a\u9047\u63aa\u7f6e\u306e\u6761\u4ef6\u3092\u8a3c\u660e\u3059\u308b\u3059\u3079\u3066\u306e\u66f8\u985e\u306f\u3001\u5b8c\u5168\u304b\u3064\u660e\u78ba\u306b\u6e96\u5099\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\"><\/span><b>\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3068\u6587\u66f8\u3092\u6a19\u6e96\u5316\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u306b\u304a\u3051\u308b\u5c02\u9580\u77e5\u8b58\u306f\u3001\u8a18\u9332\u306e\u6a19\u6e96\u5316\u306b\u8868\u308c\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u6587\u66f8\u3001\u5165\u51fa\u91d1\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u6e05\u7b97\u8b70\u4e8b\u9332\u3001\u793e\u5185\u898f\u7a0b\uff08\u8ca1\u52d9\u898f\u7a0b\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u898f\u7a0b\uff09\u306f\u3001\u79d1\u5b66\u7684\u306b\u4fdd\u7ba1\u3055\u308c\u3001\u5bb9\u6613\u306b\u691c\u7d22\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3088\u308a\u8fc5\u901f\u3001\u4fbf\u5229\u3001\u304b\u3064\u6b63\u78ba\u306b\u306a\u308a\u3001\u7a0e\u52d9\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_rui_ro_thu_nhap_vang_lai\"><\/span><b>\u73fe\u5728\u306e\u53ce\u5165\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d4c\u5e38\u53ce\u5165\uff08\u4e0d\u5b9a\u671f\u306a\u652f\u6255\u3044\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u53b3\u683c\u306a\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002\u5404\u652f\u6255\u3044\u306b\u306f\u3001\u660e\u78ba\u306a\u652f\u6255\u3044\u66f8\u985e\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\uff08\u3042\u308b\u5834\u5408\uff09\u3001\u305d\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e10%\u306e\u63a7\u9664\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u307e\u305f\u306f\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u63a7\u9664\u3057\u306a\u3044\u3068\u3044\u3046\u78ba\u7d04\uff09\u3053\u3068\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u5e38\u53ce\u5165\u306e\u7ba1\u7406\u30df\u30b9\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u3088\u304f\u3042\u308b\u30df\u30b9\u306e\u4e00\u3064\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_kiem_toan_thue_va_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u95a2\u4fc2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u76ee\u7684\u3068\u7bc4\u56f2\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5bc6\u63a5\u306a\u76f8\u4e92\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u306e\u7d50\u679c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u5f53\u671f\u7a0e\u91d1\u9805\u76ee\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u9805\u76ee\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4063\" aria-describedby=\"caption-attachment-4063\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4063\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh.png\" alt=\"M\u1ed1i quan h\u1ec7 gi\u1eefa ki\u1ec3m to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4063\" class=\"wp-caption-text\">\u7a0e\u52d9\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u95a2\u4fc2<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u306e\u7b97\u5b9a\u306b\u91cd\u5927\u306a\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u7a0e\u91d1\u8cbb\u7528\u3068\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u8abf\u6574\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u3001\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u3092\u5305\u62ec\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e00\u90e8\u3068\u3057\u3066\u7d44\u307f\u8fbc\u3093\u3060\u7d71\u5408\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u6642\u30ec\u30d3\u30e5\u30fc\u306f\u3001\u4f01\u696d\u306e\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u3092\u5305\u62ec\u7684\u306b\u8003\u616e\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u653f\u5e9c\u6a5f\u95a2\u306b\u3068\u3063\u3066\u8ca1\u52d9\u60c5\u5831\u306e\u771f\u6b63\u6027\u3068\u4fe1\u983c\u6027\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\"><\/span><b>\u7a0e\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u4e00\u822c\u7684\u306a\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h4><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_su_phuc_tap_cua_he_thong_phap_luat_thue\"><\/span><b>\u7a0e\u6cd5\u5236\u5ea6\u306e\u8907\u96d1\u3055\u306e\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u5236\u5ea6\u306f\u3001\u65b0\u305f\u306a\u901a\u9054\u3084\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306b\u3088\u3063\u3066\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u3084\u7a0e\u52d9\u76e3\u67fb\u5c02\u9580\u5bb6\u306b\u3068\u3063\u3066\u56f0\u96e3\u306a\u72b6\u6cc1\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u512a\u9047\u7a0e\u5236\u3084\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u6761\u4ef6\u306e\u89e3\u91c8\u306f\u6642\u3068\u3057\u3066\u4e00\u8cab\u6027\u306b\u6b20\u3051\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306f\u5e45\u5e83\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3057\u3001\u5e38\u306b\u77e5\u8b58\u3092\u66f4\u65b0\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\"><\/span><b>\u6587\u66f8\u306e\u53ce\u96c6\u3068\u6bd4\u8f03\u306e\u96e3\u3057\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u8abf\u67fb\u3001\u7279\u306b\u6cd5\u4eba\u7a0e\u3084\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8abf\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u5b8c\u5168\u304b\u3064\u6709\u52b9\u306a\u539f\u672c\u66f8\u985e\u306e\u53ce\u96c6\u304c\u3057\u3070\u3057\u3070\u56f0\u96e3\u3068\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u8a73\u7d30\u306a\u7d66\u4e0e\u660e\u7d30\u66f8\u3001\u7d4c\u6e08\u5951\u7d04\u66f8\u3001\u512a\u9047\u7a0e\u5236\u9069\u7528\u306e\u8a3c\u62e0\u66f8\u985e\u3068\u3044\u3063\u305f\u91cd\u8981\u306a\u66f8\u985e\u3092\u79d1\u5b66\u7684\u306b\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u308a\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u7a0e\u52d9\u8a18\u9332\u306e\u4fe1\u983c\u6027\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_no_thue_va_rui_ro_hinh_su\"><\/span><b>\u7a0e\u91d1\u306e\u8ca0\u50b5\u3068\u72af\u7f6a\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4e0d\u6b63\u884c\u70ba\u306e\u5146\u5019\u3092\u793a\u3057\u305f\u308a\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u62b1\u3048\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3088\u308a\u30b9\u30c8\u30ec\u30b9\u30d5\u30eb\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u6b63\u78ba\u306a\u7a0e\u91d1\u6ede\u7d0d\u984d\u3092\u7279\u5b9a\u3057\u3001\u4f01\u696d\u304c\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u5211\u4e8b\u8a34\u8ffd\u3055\u308c\u308b\u4e8b\u614b\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u89e3\u6c7a\u7b56\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u7dca\u5bc6\u306b\u9023\u643a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u767a\u5c55\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6226\u7565\u7684\u30c4\u30fc\u30eb\u3067\u3042\u308a\u3001\u6cd5\u7684\u8cac\u4efb\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3001\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u6d3b\u7528\u306b\u81f3\u308b\u307e\u3067\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u30ea\u30b9\u30af\u306e\u56de\u907f\u3068\u8ca1\u52d9\u52b9\u7387\u306e\u6700\u9069\u5316\u306e\u4e21\u65b9\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002\u72ec\u7acb\u3057\u305f\u5c02\u9580\u7684\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u7d4c\u55b6\u7ba1\u7406\u6a5f\u95a2\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5f37\u5316\u3057\u3001\u4e8b\u696d\u904b\u55b6\u3068\u5c06\u6765\u306e\u4e8b\u696d\u62e1\u5927\u8a08\u753b\u306e\u305f\u3081\u306e\u5f37\u56fa\u306a\u57fa\u76e4\u3092\u7bc9\u304f\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u5c02\u9580\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u78ba\u8a8d\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6700\u9069\u5316\u3001\u305d\u3057\u3066\u78ba\u5b9a\u7533\u544a\u6642\u306e\u30ea\u30b9\u30af\u6700\u5c0f\u5316\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3068\u6700\u65b0\u306e\u7a0e\u5236\u60c5\u5831\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u3044\u308bMAN\u306f\u3001\u72ec\u7acb\u3057\u305f\u7a0e\u52d9\u76e3\u67fb\u3001\u66f8\u985e\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u5305\u62ec\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u307e\u3067\u3001\u5e45\u5e83\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5f53\u793e\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u6d3b\u52d5\u306b\u900f\u660e\u6027\u3001\u6b63\u78ba\u6027\u3001\u305d\u3057\u3066\u5b89\u5168\u6027\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u3001MAN\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u3051\u308c\u3070\u5b89\u5fc3\u3067\u3059\u3002<\/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>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_thue\"><\/span><b>FAQ \u2013 \u7a0e\u52d9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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=\"Kiem_toan_thue_khac_gi_so_voi_Thanh_tra_thue\"><\/span>\u7a0e\u52d9\u76e3\u67fb\u3068\u7a0e\u52d9\u8abf\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7a0e\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u81ea\u5df1\u70b9\u691c\u3001\u30ea\u30b9\u30af\u56de\u907f\u3001\u30b3\u30b9\u30c8\u6700\u9069\u5316\u3092\u76ee\u7684\u3068\u3057\u3066\u5916\u90e8\u696d\u8005\u306b\u59d4\u8a17\u3059\u308b\u3001\u72ec\u7acb\u3057\u305f\u81ea\u4e3b\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u6cd5\u9075\u5b88\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u7fa9\u52d9\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u8aa4\u308a\u3092\u7a4d\u6975\u7684\u306b\u662f\u6b63\u3059\u308b\u3053\u3068\u3067\u3059\u3002                    <\/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=\"Nhung_rui_ro_lon_nhat_doanh_nghiep_thuong_gap_la_gi\"><\/span>\u4f01\u696d\u304c\u3057\u3070\u3057\u3070\u76f4\u9762\u3059\u308b\u6700\u5927\u306e\u30ea\u30b9\u30af\u306f\u4f55\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6700\u5927\u306e\u30ea\u30b9\u30af\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u5916\u8cbb\u7528\uff08\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u306e\u306a\u3044\u8cbb\u7528\u3001\u5e83\u544a\u67a0\u306e\u8d85\u904e\u3001\u4e0d\u9069\u683c\u306a\u5229\u606f\u8cbb\u7528\u306a\u3069\uff09\u304c\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u3001\u305d\u3057\u3066\u5185\u90e8\u53d6\u5f15\u306e\u3042\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u95a2\u9023\u8005\u9593\u53d6\u5f15\uff08\u79fb\u8ee2\u4fa1\u683c\uff09\u306e\u30ea\u30b9\u30af\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6700\u3082\u53b3\u3057\u304f\u7cbe\u67fb\u3059\u308b\u91cd\u8981\u306a2\u3064\u306e\u9818\u57df\u3067\u3059\u3002                    <\/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_no_thue_co_the_bi_truy_cuu_trach_nhiem_hinh_su_khong\"><\/span>\u7a0e\u91d1\u6ede\u7d0d\u306e\u3042\u308b\u4f01\u696d\u306f\u8d77\u8a34\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u5211\u6cd5\u7b2c200\u6761\u306b\u3088\u308b\u3068\u3001\u591a\u984d\u306e\u8131\u7a0e\uff081\u5104\u30c9\u30f3\u4ee5\u4e0a\uff09\u307e\u305f\u306f\u8131\u7a0e\u884c\u70ba\u3092\u884c\u3063\u305f\u8005\u306f\u8d77\u8a34\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u91cd\u5927\u306a\u6cd5\u7684\u63aa\u7f6e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u65e9\u671f\u306b\u767a\u898b\u30fb\u662f\u6b63\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002                    <\/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=\"Thu_nhap_vang_lai_chi_tra_khong_thuong_xuyen_duoc_tinh_thue_TNCN_nhu_the_nao\"><\/span>\u81e8\u6642\u53ce\u5165\uff08\u4e0d\u5b9a\u671f\u306a\u652f\u6255\u3044\uff09\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9577\u671f\u52b4\u50cd\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u500b\u4eba\u3078\u306e1\u56de\u3042\u305f\u308a200\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306f\u652f\u6255\u3044\u524d\u306b10%\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u306f\u3001\u5f53\u8a72\u6e90\u6cc9\u304b\u3089\u306e\u7dcf\u6240\u5f97\u304c\u7d0d\u7a0e\u984d\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u300102\/CK-TNCN\u3092\u8a93\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u6642\u7684\u306b\u63a7\u9664\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002                    <\/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=\"The_nao_la_Preferential_Tax_Uu_dai_thue\"><\/span>\u512a\u9047\u7a0e\u5236\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u512a\u9047\u7a0e\u5236\u3068\u306f\u3001\u5968\u52b1\u5bfe\u8c61\u5206\u91ce\uff08\u30cf\u30a4\u30c6\u30af\u3001\u6559\u80b2\u3001\u7d4c\u6e08\u7684\u306b\u6075\u307e\u308c\u306a\u3044\u5730\u57df\u306a\u3069\uff09\u306b\u304a\u3051\u308b\u65b0\u898f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u56fd\u304c\u4ed8\u4e0e\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u514d\u9664\u307e\u305f\u306f\u6e1b\u7a0e\u653f\u7b56\uff08\u4f8b\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u512a\u9047\u63aa\u7f6e\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u6b63\u5f53\u306a\u7a0e\u52d9\u6700\u9069\u5316\u6226\u7565\u306e\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002                    <\/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\": \"Ki\u1ec3m to\u00e1n thu\u1ebf kh\u00e1c g\u00ec so v\u1edbi Thanh tra thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, t\u1ef1 nguy\u1ec7n do doanh nghi\u1ec7p thu\u00ea c\u00f4ng ty b\u00ean ngo\u00e0i th\u1ef1c hi\u1ec7n nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ef1 r\u00e0 so\u00e1t, ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed. Thanh tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1eaft bu\u1ed9c do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ec3 ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 ch\u1ee7 \u0111\u1ed9ng s\u1eeda sai tr\u01b0\u1edbc khi Thanh tra thu\u1ebf di\u1ec5n ra.\"\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\": \"Nh\u1eefng r\u1ee7i ro l\u1edbn nh\u1ea5t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 b\u1ecb lo\u1ea1i tr\u1eeb Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN (nh\u01b0 chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c qu\u1ea3ng c\u00e1o, chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n), v\u00e0 r\u1ee7i ro v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing) \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch n\u1ed9i b\u1ed9. \u0110\u00e2y l\u00e0 hai ph\u1ea7n h\u00e0nh tr\u1ecdng y\u1ebfu m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi k\u1ef9 nh\u1ea5t.\"\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 n\u1ee3 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 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. Theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn (t\u1eeb 100 tri\u1ec7u VN\u0110 tr\u1edf l\u00ean) ho\u1eb7c c\u00f3 h\u00e0nh vi gian l\u1eadn thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1. Ki\u1ec3m to\u00e1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u1eafc ph\u1ee5c s\u1edbm, tr\u00e1nh \u0111\u01b0\u1ee3c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng n\u00e0y.\"\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\": \"Thu nh\u1eadp v\u00e3ng lai (chi tr\u1ea3 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean) \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u VN\u0110\/l\u1ea7n tr\u1edf l\u00ean cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft 02\/CK-TNCN \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu t\u1ed5ng thu nh\u1eadp t\u1eeb ngu\u1ed3n n\u00e0y ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.\"\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\": \"Th\u1ebf n\u00e0o l\u00e0 Preferential Tax (\u01afu \u0111\u00e3i thu\u1ebf)?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Preferential tax l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf su\u1ea5t (v\u00ed d\u1ee5: thu\u1ebf TNDN) m\u00e0 Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch (nh\u01b0 c\u00f4ng ngh\u1ec7 cao, gi\u00e1o d\u1ee5c, ho\u1eb7c khu v\u1ef1c kinh t\u1ebf kh\u00f3 kh\u0103n). T\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf h\u1ee3p ph\u00e1p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, h\u1ec7 th\u1ed1ng nh\u1eb1m x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, \u0111\u1eb7c bi\u1ec7t sau Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 38\/2019\/QH14, ki\u1ec3m to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 nh\u1eadn di\u1ec7n r\u1ee7i ro, ph\u00f2ng ng\u1eeba sai s\u00f3t v\u00e0 c\u1ee7ng c\u1ed1 uy t\u00edn v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111\u1ed1i m\u1eb7t r\u1ee7i ro ph\u00e1p l\u00fd do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 thu\u1ebf, d\u1eabn [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4060"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4060\/revisions"}],"predecessor-version":[{"id":4543,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4060\/revisions\/4543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4062"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}