{"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\/ko\/kiem-toan-thue-la-gi\/","title":{"rendered":"\uc138\ubb34 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc77c\uae4c\uc694? \uae30\uc5c5\uc758 \uc138\ubb34 \uac10\uc0ac \uc5ed\ud560, \uc808\ucc28 \ubc0f \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubc29\uc548\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uaca0\uc2b5\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac\ub294 \ub0a9\uc138 \uc758\ubb34\uc640 \uad00\ub828\ub41c \uae30\ub85d \ubc0f \ubb38\uc11c\uc758 \uc815\ud655\uc131\uacfc \uc644\uc804\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud55c \ub3c5\ub9bd\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc778 \ud3c9\uac00 \uacfc\uc815\uc785\ub2c8\ub2e4. \ud2b9\ud788 \ucd5c\uadfc \ub4e4\uc5b4 \uc138\ubb34 \ud589\uc815\uc774 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc138\ubb34\uac10\uc0ac\uc758 \uc911\uc694\uc131\uc740 \ub354\uc6b1 \ucee4\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uace0 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uba70 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uc774\ud574 \uad00\uacc4\uc790\uc640\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud558\ub294 \uc804\ub7b5\uc801 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc138\ubb34 \uc9c0\uc2dd \ubd80\uc871\uc73c\ub85c \uc778\ud574 \uc5ec\uc804\ud788 \ubc95\uc801 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\uc73c\uba70, \ubc95\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ud56d\ubaa9\uc744 \uc798\ubabb \uc0b0\uc815\ud558\uac70\ub098 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc798\ubabb \uc2e0\uace0\ud558\ub294 \ub4f1\uc758 \ud754\ud55c \uc2e4\uc218\ub97c \uc800\uc9c0\ub974\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uccb4\ub0a9 \uc138\uae08, \ud589\uc815 \ubc8c\uae08\uc740 \ubb3c\ub860, \ud615\ubc95 \uc81c200\uc870\uc5d0 \ub530\ub77c \uccb4\ub0a9\uc561\uc774 \uc0c1\ub2f9\ud560 \uacbd\uc6b0 \ud615\uc0ac \ucc98\ubc8c\uae4c\uc9c0 \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc0ac\uc804 \uc900\ube44 \ub610\ub294 \uc2e4\ud589\uc740 \ud68c\uacc4\ud300\uc758 \uacbd\ud5d8\uacfc \uc804\ubb38\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc911\uc694\ud55c \uc694\uc18c\uc774\uba70, \uae30\uc5c5\uc774 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0 \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Kiem_toan_thue_khai_niem_va_vai_tro_cot_loi_trong_doanh_nghiep\" >\uc138\ubb34 \uac10\uc0ac: \uac1c\ub150 \ubc0f \uae30\uc5c5\uc5d0\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Kiem_toan_thue_la_gi_Khac_biet_voi_kiem_toan_bao_cao_tai_chinh_BCTC_nhu_the_nao\" >\uc138\ubb34\uc870\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uc7ac\ubb34\uc81c\ud45c\uc870\uc0ac\uc640\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Ba_vai_tro_khong_the_thieu_cua_kiem_toan_thue_trong_cong_tac_quan_tri_rui_ro\" >\uc704\ud5d8 \uad00\ub9ac\uc5d0\uc11c \uc138\ubb34 \uac10\uc0ac\uc758 \uc138 \uac00\uc9c0 \ud544\uc218\uc801\uc778 \uc5ed\ud560.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Can_cu_phap_ly_va_phan_loai_cac_hinh_thuc_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \uc720\ud615\uc758 \ubc95\uc801 \uadfc\uac70 \ubc0f \ubd84\ub958<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#He_thong_van_ban_phap_luat_dieu_chinh_hoat_dong_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Phan_loai_cac_loai_hinh_kiem_toan_thue_pho_bien\" >\uc77c\ubc18\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \uc720\ud615 \ubd84\ub958<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Phan_loai_theo_chu_the_thuc_hien_kiem_tra_thue_noi_bo_va_kiem_toan_thue_doc_lap\" >\uc218\ud589 \uc8fc\uccb4\uc5d0 \ub530\ub978 \ubd84\ub958: \ub0b4\ubd80 \uc138\ubb34 \uac10\uc0ac \ubc0f \ub3c5\ub9bd \uc138\ubb34 \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Phan_loai_theo_doi_tuong_kiem_toan_kiem_toan_thue_thu_nhap_doanh_nghiep_va_ca_nhan\" >\uac10\uc0ac \ub300\uc0c1\ubcc4 \ubd84\ub958: \ubc95\uc778\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uac10\uc0ac<\/a><\/li><\/ul><\/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\/ko\/kiem-toan-thue-la-gi\/#Quy_trinh_kiem_toan_thue_chuyen_nghiep_tu_chuan_bi_den_ket_thuc\" >\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc808\ucc28: \uc900\ube44\ubd80\ud130 \uc644\ub8cc\uae4c\uc9c0.<\/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\/ko\/kiem-toan-thue-la-gi\/#Giai_doan_1_chuan_bi_va_lap_ke_hoach_kiem_toan\" >1\ub2e8\uacc4: \uac10\uc0ac \uc900\ube44 \ubc0f \uacc4\ud68d \uc218\ub9bd<\/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\/ko\/kiem-toan-thue-la-gi\/#Giai_doan_2_thuc_hien_cong_viec_kiem_toan_tai_don_vi\" >2\ub2e8\uacc4: \ud574\ub2f9 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc2e4\uc2dc.<\/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\/ko\/kiem-toan-thue-la-gi\/#Giai_doan_3_tong_hop_bao_cao_va_tu_van_dieu_chinh\" >3\ub2e8\uacc4: \uc885\ud569, \ubcf4\uace0 \ubc0f \uc870\uc815 \uad00\ub828 \ud611\uc758.<\/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\/ko\/kiem-toan-thue-la-gi\/#Cac_khoan_muc_trong_yeu_thuong_bi_%E2%80%9Csoi%E2%80%9D_trong_kiem_toan_thue_TNDN_va_TNCN\" >\uae30\uc5c5 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc8fc\uc694 \ud56d\ubaa9\ub4e4\uc774 \uc9d1\uc911\uc801\uc73c\ub85c \uac80\ud1a0\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Kiem_toan_phan_hanh_thue_thu_nhap_doanh_nghiep_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uad6c\uc131 \uc694\uc18c\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Chi_phi_khong_duoc_tru\" >\uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Giao_dich_lien_ket_Transfer_Pricing_%E2%80%93_TP\" >\uc774\uc804\uac00\uaca9(TP)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Kiem_toan_phan_hanh_thue_thu_nhap_ca_nhan_TNCN\" >\uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Ra_soat_thu_nhap_vang_lai_va_hop_dong_thoi_vu\" >\uc784\uc2dc \uc18c\ub4dd \ubc0f \uacc4\uc808 \uacc4\uc57d \uac80\ud1a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Cac_khoan_phu_cap_tro_cap_va_loi_ich_bang_tienhien_vat\" >\ud604\uae08 \ub610\ub294 \ud604\ubb3c\ub85c \uc9c0\uae09\ub418\ub294 \uc218\ub2f9, \ubcf4\uc870\uae08 \ubc0f \uae09\uc5ec.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Loi_ich_va_rui_ro_khi_doanh_nghiep_doi_dien_voi_kiem_toan_thue\" >\uc138\ubb34\uc870\uc0ac\uc5d0 \uc9c1\uba74\ud55c \uae30\uc5c5\uc758 \uc774\uc810\uacfc \uc704\ud5d8.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-la-gi\/#Loi_ich_dai_han_khi_chu_dong_thuc_hien_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac\ub97c \uc0ac\uc804\uc5d0 \uc2e4\uc2dc\ud568\uc73c\ub85c\uc368 \uc5bb\uc744 \uc218 \uc788\ub294 \uc7a5\uae30\uc801\uc778 \uc774\uc810.<\/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\/ko\/kiem-toan-thue-la-gi\/#Rui_ro_phap_ly_va_tai_chinh_khi_vi_pham_thue\" >\uc138\uae08 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ubc95\uc801 \ubc0f \uc7ac\uc815\uc801 \uc704\ud5d8.<\/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\/ko\/kiem-toan-thue-la-gi\/#Chien_luoc_toi_uu_hoa_thue_va_chuan_bi_ho_so_cho_kiem_toan_thue\" >\uc138\uae08 \ucd5c\uc801\ud654 \uc804\ub7b5 \ubc0f \uc138\ubb34 \uac10\uc0ac \ub300\ube44.<\/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\/ko\/kiem-toan-thue-la-gi\/#Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\" >\uc6b0\ub300 \uc138\uc81c \uc815\ucc45\uc744 \ud65c\uc6a9\ud558\uc138\uc694.<\/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\/ko\/kiem-toan-thue-la-gi\/#Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\" >\ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \ubc0f \ubb38\uc11c\ub97c \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/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\/ko\/kiem-toan-thue-la-gi\/#Xu_ly_rui_ro_thu_nhap_vang_lai\" >\ud604\uc7ac \uc18c\ub4dd \uc704\ud5d8 \uad00\ub9ac<\/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\/ko\/kiem-toan-thue-la-gi\/#Moi_quan_he_giua_kiem_toan_thue_va_kiem_toan_bao_cao_tai_chinh\" >\uc138\ubb34 \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uad00\uacc4.<\/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\/ko\/kiem-toan-thue-la-gi\/#Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\" >\uc138\ubb34 \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc810.<\/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\/ko\/kiem-toan-thue-la-gi\/#Thach_thuc_ve_su_phuc_tap_cua_he_thong_phap_luat_thue\" >\uc138\ubc95 \uccb4\uacc4\uc758 \ubcf5\uc7a1\uc131\uc774 \uacfc\uc81c\uc785\ub2c8\ub2e4.<\/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\/ko\/kiem-toan-thue-la-gi\/#Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\" >\ubb38\uc11c \uc218\uc9d1 \ubc0f \uac80\uc99d\uc758 \uc5b4\ub824\uc6c0.<\/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\/ko\/kiem-toan-thue-la-gi\/#Van_de_no_thue_va_rui_ro_hinh_su\" >\uc138\uae08 \uccb4\ub0a9 \ubb38\uc81c \ubc0f \ud615\uc0ac \uc704\ud5d8<\/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\/ko\/kiem-toan-thue-la-gi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/kiem-toan-thue-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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\/ko\/kiem-toan-thue-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_thue\" >FAQ \u2013 \uc138\ubb34 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/kiem-toan-thue-la-gi\/#Kiem_toan_thue_khac_gi_so_voi_Thanh_tra_thue\" >\uc138\ubb34 \uac10\uc0ac\uc640 \uc138\ubb34 \uc870\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/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\/ko\/kiem-toan-thue-la-gi\/#Nhung_rui_ro_lon_nhat_doanh_nghiep_thuong_gap_la_gi\" >\uae30\uc5c5\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uba74\ud558\ub294 \uac00\uc7a5 \ud070 \uc704\ud5d8\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/ko\/kiem-toan-thue-la-gi\/#Doanh_nghiep_no_thue_co_the_bi_truy_cuu_trach_nhiem_hinh_su_khong\" >\uc138\uae08\uc744 \uccb4\ub0a9\ud55c \uae30\uc5c5\uc740 \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/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\/ko\/kiem-toan-thue-la-gi\/#Thu_nhap_vang_lai_chi_tra_khong_thuong_xuyen_duoc_tinh_thue_TNCN_nhu_the_nao\" >\ubd88\uaddc\uce59\uc801\uc778 \uc18c\ub4dd(\uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ub418\uc9c0 \uc54a\ub294 \uc18c\ub4dd)\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/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\/ko\/kiem-toan-thue-la-gi\/#The_nao_la_Preferential_Tax_Uu_dai_thue\" >\uc6b0\ub300\uc138\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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>\uc138\ubb34 \uac10\uc0ac: \uac1c\ub150 \ubc0f \uae30\uc5c5\uc5d0\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uad00\ub9ac \ubc0f \uac10\ub3c5\uc774 \uac15\ud654\ub428\uc5d0 \ub530\ub77c \uc138\ubb34 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0 \uc7ac\uc815\uc801 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud55c \ub370\uc774\ud130 \uac80\ud1a0\ub97c \ub118\uc5b4 \ubc95\uaddc \uc900\uc218, \ubcf4\uace0 \ud22c\uba85\uc131, \uc138\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uc7ac\uc815 \uae30\ubc18\uc744 \uac15\ud654\ud558\uace0, \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc790\uc2e0 \uc788\uac8c \uc218\ud589\ud558\uba70, \ubbf8\ub798 \uacc4\ud68d\uc744 \ud655\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc138\ubb34\uc870\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uc7ac\ubb34\uc81c\ud45c\uc870\uc0ac\uc640\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\ub294 \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798, \ud68c\uacc4 \uae30\ub85d \ubc0f \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \uc138\ubc95 \ubc0f \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \uc720\uc77c\ud55c \ubaa9\uc801\uc73c\ub85c \ud569\ub2c8\ub2e4. \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \ubd80\uac00\uac00\uce58\uc138, \ubc95\uc778 \uc18c\ub4dd\uc138, \uac1c\uc778 \uc18c\ub4dd\uc138, \uc18c\ube44\uc138 \ubc0f \uae30\ud0c0 \uc138\uae08\uc744 \ud3ec\ud568\ud558\uc5ec \uae30\uc5c5\uc758 \uc815\ud655\ud55c \ub0a9\uc138 \uc758\ubb34\ub97c \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uacb0\uacfc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc704\ud5d8 \uc694\uc778\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubcf4\uace0\uc11c\uc640 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uc870\uc815 \uad8c\uace0 \uc0ac\ud56d\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/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\">\uc138\ubb34 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uadfc\ubcf8\uc801\uc778 \ucc28\uc774\uc810\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uc804\uccb4\uc758 \uacf5\uc815\uc131\uacfc \uc815\ud655\uc131\uc5d0 \uc911\uc810\uc744 \ub454\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ubc18\uba74 \uc138\ubb34 \uac10\uc0ac\ub294 \ubc94\uc704\uac00 \ub354 \uc881\uc9c0\ub9cc \uc2ec\uce35\uc801\uc774\uba70, \uc138\ubc95 \uc870\ud56d\uc5d0\ub9cc \ucd08\uc810\uc744 \ub9de\ucda5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc8fc\ub85c \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \uc138\uae08 \uc815\uc0b0\uc744 \uc6d0\ud65c\ud558\uac8c \ud558\uace0 \uae30\uc5c5\uc774 \uc138\ubb34 \uc870\uc0ac\uc5d0 \ub300\ube44\ud560 \ub54c \uc790\uc2e0\uac10\uc744 \uac16\ub3c4\ub85d \ub3d5\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/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>\uc704\ud5d8 \uad00\ub9ac\uc5d0\uc11c \uc138\ubb34 \uac10\uc0ac\uc758 \uc138 \uac00\uc9c0 \ud544\uc218\uc801\uc778 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac\uc758 \uac00\uc7a5 \uc911\uc694\ud558\uace0 \uc6b0\uc120\uc801\uc778 \uc5ed\ud560\uc740 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218\ub97c \uac1c\uc120\ud558\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4. \ucca0\uc800\ud55c \uac80\ud1a0\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uc624\ub958\ub97c \uc0ac\uc804\uc5d0 \ubc1c\uacac\ud558\uace0 \uc218\uc815\ud558\uc5ec, \uc138\ubb34 \ubd84\uc57c \ud589\uc815\ubc8c\uae08\uc5d0 \uad00\ud55c \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \uaddc\uc815\ub41c \ub9c9\ub300\ud55c \ud589\uc815\ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub0a9\ubd80 \uc9c0\uc5f0\uc774\ub098 \ud5c8\uc704 \uc2e0\uace0\ub85c \uc778\ud55c \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \ud06c\uac8c \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uc5ed\ud560\uc740 \ud569\ubc95\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \uc138\uae08 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uacfc\uc815\uc744 \ud1b5\ud574 \uc804\ubb38\uac00\ub4e4\uc740 \uae30\uc5c5\uc774 \uac04\uacfc\ud588\uc744 \uc218 \uc788\ub294 \uc6b0\ub300 \uc138\uc81c \uc815\ucc45, \uc608\ub97c \ub4e4\uc5b4 \uc2e0\uaddc \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uc7a5\ub824 \uc5c5\uc885 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ub610\ub294 \uac10\uba74 \ub4f1\uc758 \uae30\ud68c\ub97c \ud30c\uc545\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc815\ucc45\uc744 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \ud48d\ubd80\ud55c \uacbd\ud5d8\uacfc \uc804\ubb38\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc14b\uc9f8, \uc138\ubb34 \uac10\uc0ac\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc758 \uc2e0\ub8b0\uc131\uacfc \ud22c\uba85\uc131\uc744 \ub192\uc5ec\uc90d\ub2c8\ub2e4. \uc138\ubb34 \ud56d\ubaa9\uc774 \uc815\ud655\ud558\uac8c \uac80\uc99d\ub418\uace0 \uc870\uc815\ub418\uba74 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ub354\uc6b1 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uae30\uc5c5\uc774 \uc790\ubcf8 \uc870\ub2ec, \uc0ac\uc5c5 \uc81c\ud734, \ub610\ub294 \uc8fc\uc2dd \uc2dc\uc7a5 \uc0c1\uc7a5\uacfc \uac19\uc774 \uc2e0\ub8b0\uc131\uacfc \ud22c\uba85\uc131\uc774 \uc911\uc694\ud55c \uc694\uc18c\uc778 \uacbd\uc6b0\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/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>\uc138\ubb34\uac10\uc0ac \uc720\ud615\uc758 \ubc95\uc801 \uadfc\uac70 \ubc0f \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uace0 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \uc138\ubb34\uc870\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc774 \ud3ec\uad04\uc801\uc774\uace0 \uc77c\uad00\ub41c \uc138\ubc95 \uccb4\uacc4\uc5d0 \uc758\uc874\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud1a0\ub300 \uc704\uc5d0 \uae30\uc5c5\uc758 \ud2b9\uc815 \uc704\ud5d8 \uad00\ub9ac \ubc0f \uaddc\uc815 \uc900\uc218 \uc694\uad6c\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574 \ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc138\ubb34\uc870\uc0ac\uac00 \uba85\ud655\ud558\uac8c \ubd84\ub958\ub429\ub2c8\ub2e4. \ubc95\uc801 \uadfc\uac70\uc640 \uac01 \uc870\uc0ac \uc720\ud615\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc801\uc808\ud55c \uc811\uadfc \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\uace0, \uc644\ubcbd\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \ubc0f \uac10\uc0ac\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc138\ubb34\uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \ud65c\ub3d9\uc740 \uacac\uace0\ud55c \ubc95\uc801 \ud1a0\ub300 \uc704\uc5d0 \uad6c\ucd95\ub418\uc5b4 \uc788\uc73c\uba70, \uadf8 \ud575\uc2ec\uc740 \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638\uc785\ub2c8\ub2e4. \uc774 \ubc95\uc740 \uc138\ubb34\uae30\uad00\uc758 \uc870\uc0ac \ubc0f \uc2ec\uc0ac \uad8c\ud55c\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc73c\uba70, \ub0a9\uc138\uc790\uc758 \uc815\ubcf4 \uc81c\uacf5 \uc758\ubb34 \ub610\ud55c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubd80\uc801\uc778 \uc9c0\uce68 \ubb38\uc11c\ub85c\ub294 \uc7ac\ubb34\ubd80\ub839 \uc81c126\/2020\/ND-CP\ud638 \ubc0f \uad00\ub828 \uacf5\ubb38(\uc608: \uc7ac\ubb34\ubd80 \ubc1c\ud589 \uacf5\ubb38 \uc81c80\/2021\/TT-BTC\ud638)\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc138\ubb34 \uac10\uc0ac \uc804\ubb38\uac00\ub294 \uc5c5\ubb34 \uc804\ubb38\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc870\uc815 \uad8c\uace0\uc548\uc744 \uc81c\uc2dc\ud560 \ub54c \uad00\ub828 \ubc95\uaddc\ub97c \uc815\ud655\ud558\uac8c \uc778\uc6a9\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uadfc\uac70\ub97c \uac15\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uacb0\uc815\uc758 \uadfc\uac70\ub97c \uc774\ud574\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac00\uce58\ub97c \ub192\uc774\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_loai_hinh_kiem_toan_thue_pho_bien\"><\/span><b>\uc77c\ubc18\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \uc720\ud615 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc720\ud615\uc744 \ubd84\ub958\ud558\uba74 \uae30\uc5c5\uc740 \ubc29\ud5a5\uc744 \uc124\uc815\ud558\uace0 \uadf8\uc5d0 \ub9de\ucdb0 \uc790\uc6d0\uc744 \uc900\ube44\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubd84\ub958\ub294 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc8fc\uccb4 \ub610\ub294 \uac10\uc0ac \ub300\uc0c1 \uc8fc\uccb4\ub97c \uae30\uc900\uc73c\ub85c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc218\ud589 \uc8fc\uccb4\uc5d0 \ub530\ub978 \ubd84\ub958: \ub0b4\ubd80 \uc138\ubb34 \uac10\uc0ac \ubc0f \ub3c5\ub9bd \uc138\ubb34 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\uc138\ubb34 \uac10\uc0ac\ub294 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc8fc\uccb4\uc5d0 \ub530\ub77c \ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\ub85c \ubd84\ub958\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud68c\uacc4 \ubd80\uc11c\ub098 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc5d0\uc11c \uc218\ud589\ud558\uba70, \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac1c\uc785 \uc804\uc5d0 \uc790\uccb4\uc801\uc73c\ub85c \uc624\ub958\ub97c \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ubc18\uba74, \ub3c5\ub9bd \uac10\uc0ac\ub294 \uc804\ubb38 \ud68c\uacc4 \ubc95\uc778\uc5d0\uc11c \uc218\ud589\ud558\uba70, \uc138\ubc95 \uc900\uc218 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uac1d\uad00\uc801\uc778 \uc758\uacac\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uae30\uc5c5 \uc778\uc218\ud569\ubcd1\uc774\ub098 \ubd84\uc7c1 \ud574\uacb0 \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc138\ubb34 \uac10\uc0ac(\uc790\uccb4 \uac10\uc0ac): \uc774\ub294 \ud68c\uc0ac \ub0b4\ubd80 \ud68c\uacc4 \ub610\ub294 \uac10\uc0ac \ubd80\uc11c\uc5d0\uc11c \uc815\uae30\uc801\uc73c\ub85c \uc2e4\uc2dc\ud558\ub294 \uac10\uc0ac\uc785\ub2c8\ub2e4. \ubaa9\uc801\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774\ub098 \uc678\ubd80 \uac10\uc0ac\uc778\uc758 \uac1c\uc785 \uc804\uc5d0 \uc790\uccb4 \uac80\ud1a0\ub97c \ud1b5\ud574 \uc624\ub958\ub97c \ubc1c\uacac\ud558\uace0 \uc218\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud68c\uc0ac\uc758 \uacbd\ud5d8\uacfc \uc120\uc81c\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \ub2a5\ub825\uc744 \ubcf4\uc5ec\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uc138\ubb34 \uac10\uc0ac: \uc804\ubb38 \ud68c\uacc4\ubc95\uc778\uc774 \uacc4\uc57d\uc744 \ud1b5\ud574 \uc218\ud589\ud558\ub294 \uac10\uc0ac\uc785\ub2c8\ub2e4. \ub3c5\ub9bd \uc138\ubb34 \uac10\uc0ac\ub294 \uc138\uae08 \uc900\uc218\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uc758\uacac\uc744 \uc81c\uacf5\ud558\uba70, \ud2b9\ud788 \uae30\uc5c5 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc774\ub098 \ubd84\uc7c1 \ud574\uacb0\uacfc \uac19\uc740 \ubaa9\uc801\uc5d0 \uc720\uc6a9\ud569\ub2c8\ub2e4.<\/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>\uac10\uc0ac \ub300\uc0c1\ubcc4 \ubd84\ub958: \ubc95\uc778\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac\uc758 \ubc94\uc704\ub294 \ub9e4\uc6b0 \ub113\uc9c0\ub9cc, \uc77c\ubc18\uc801\uc73c\ub85c \uac00\uc7a5 \ub9ce\uc740 \uad00\uc2ec\uc744 \ubc1b\ub294 \ub450 \uac00\uc9c0 \uc601\uc5ed\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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\">\uc77c\ubc18\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \uc720\ud615 \ubd84\ub958<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac: \uc774\ub294 \uac00\uc7a5 \ubcf5\uc7a1\ud55c \ubd80\ubd84\uc73c\ub85c, \uaddc\uc815\uc5d0 \ub530\ub77c \uacf5\uc81c \uac00\ub2a5\ud55c \uc218\uc775\uacfc \ube44\uc6a9, \uadf8\ub9ac\uace0 \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \uc218\uc775\uacfc \ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uace0\uc815 \uc790\uc0b0\uc5d0 \ub300\ud55c \uac10\uac00\uc0c1\uac01\ube44 \ub610\ub294 \uc9c1\uc6d0\uc758 \ubd80\ub300 \uc18c\ub4dd\uacfc \uad00\ub828\ub41c \ube44\uc6a9\uc744 \uc0b0\uc815\ud560 \ub54c\ub294 \uc138\ubb34 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ucca0\uc800\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uc138\ubb34\uc870\uc0ac: \ub0a9\uc138\uc790, \uacfc\uc138 \uc18c\ub4dd, \uac00\uc871 \uacf5\uc81c, \uadf8\ub9ac\uace0 \uaddc\uc815\uc5d0 \ub530\ub978 \uc801\uc808\ud55c PIT \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \ub0a9\ubd80 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uacc4\uc808 \uadfc\ub85c\uc790\uc758 \uc784\uc2dc \uc18c\ub4dd \uacc4\uc0b0 \uc624\ub958\uac00 \ud754\ud788 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \uc138\ubb34 \uac10\uc0ac\uc758 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><b>\uc138\ubb34 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \uc815\ud655\uc131\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\uace0 \uc815\ud655\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\ubca0\uc774\uc2a4<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uae30\uc900(VAS), \uac10\uc0ac\uae30\uc900(VSA).<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\uc138\ubc95, \ud68c\ub78c, \ubc95\ub839 \ubc0f \uc138\uae08 \uad00\ub828 \uacf5\uc2dd \uc9c0\uce68 \ubb38\uc11c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \uc7ac\ubb34\uc81c\ud45c(\ub300\ucc28\ub300\uc870\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c, \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d).<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ud56d\ubaa9(\uc218\uc775, \ube44\uc6a9, \uc1a1\uc7a5, \uc138\uae08 \uad00\ub828 \uc11c\ub958).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uacc4 \uae30\uac04(\ud68c\uacc4\uc5f0\ub3c4) \ub9d0\uc5d0 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc5b8\uc81c\ub4e0\uc9c0 \ub610\ub294 \uc138\uae08 \uc815\uc0b0\uc5d0 \ud544\uc694\ud560 \ub54c \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\uc0b0\ucd9c<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c.<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uac80\ud1a0 \ubc0f \uc790\ubb38 \ubcf4\uace0\uc11c.<\/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>\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc808\ucc28: \uc900\ube44\ubd80\ud130 \uc644\ub8cc\uae4c\uc9c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud6a8\uacfc\uc801\uc778 \uac10\uc0ac\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub3c5\ub9bd \uc138\ubb34 \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac\ud300\uc758 \uacbd\ud5d8\uc744 \ubc18\uc601\ud558\uc5ec \ub17c\ub9ac\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc778 \uc77c\ub828\uc758 \ub2e8\uacc4\ub97c \ub530\ub985\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>1\ub2e8\uacc4: \uac10\uc0ac \uc900\ube44 \ubc0f \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc0ac\uc5c5\uccb4\uc758 \uc5c5\uc885, \uc870\uc9c1 \uad6c\uc870, \uc801\uc6a9 \uac00\ub2a5\ud55c \ud68c\uacc4 \uc815\ucc45 \ub4f1 \uae30\ubcf8\uc801\uc778 \uc815\ubcf4\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud574\uc678 \uac70\ub798\ub098 \uc591\ub3c4\uc18c\ub4dd\uc138, \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc640 \uac19\uc740 \ubbfc\uac10\ud55c \ud56d\ubaa9\uacfc \uad00\ub828\ub41c \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uc5ec \uac10\uc0ac \ubc94\uc704, \uae30\uac04 \ubc0f \uc8fc\uc694 \uc911\uc810 \ubd84\uc57c(\uc608: \ubc95\uc778 \uc18c\ub4dd\uc138 \ub610\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac)\ub97c \uba85\ud655\ud788 \uc815\uc758\ud560 \uac83\uc785\ub2c8\ub2e4. \uc790\uc6d0 \ubc30\ubd84 \ubc0f \ud45c\ubcf8 \ucd94\ucd9c \ubc29\ubc95 \ub610\ud55c \uc774 \ub2e8\uacc4\uc5d0\uc11c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_cong_viec_kiem_toan_tai_don_vi\"><\/span><b>2\ub2e8\uacc4: \ud574\ub2f9 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc2e4\uc2dc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc804\ubb38\uac00\ub4e4\uc774 \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0c1\uc138\ud55c \ud14c\uc2a4\ud2b8 \uc808\ucc28\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/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\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc808\ucc28 - \uc900\ube44\ubd80\ud130 \uc644\ub8cc\uae4c\uc9c0.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc0f \uc11c\ub958\uc758 \uc801\ubc95\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624: \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5 \ubc0f \uc9c0\uae09 \uc11c\ub958\uac00 \ud604\ud589 \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \ud615\uc2dd\uc801 \ubc0f \uc2e4\uc9c8\uc801 \uc694\uac74\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775 \ubc0f \ube44\uc6a9 \ud56d\ubaa9 \uac80\ud1a0: \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uacfc \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uad6c\ubd84\ud558\ub294 \ub370 \ud2b9\ud788 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc720\ud6a8\ud55c \uc1a1\uc7a5\uc774\ub098 \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\uac70\ub098 \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\uc774 \uc5c6\ub294 \ube44\uc6a9\uc740 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b0\ub300 \uc138\uc81c \uc815\ucc45 \uc801\uc6a9 \uc810\uac80: \uae30\uc5c5\uc774 \uc6b0\ub300 \uc138\uc728 \uc801\uc6a9 \uc870\uac74\uc744 \uc815\ud655\ud558\uace0 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud558\uace0, \uc798\ubabb\ub41c \uc801\uc6a9\uc73c\ub85c \uc778\ud55c \uc138\uae08 \uccb4\ub0a9 \uc0ac\ub840\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4. \uc774\ub97c \uc704\ud574\uc11c\ub294 \ub192\uc740 \uc804\ubb38\uc131\uacfc \uc138\ubc95\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc758\ubb34 \ud655\uc778: \uae09\uc5ec \uae30\ub85d, \uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4 \uaddc\uc815, \uadf8\ub9ac\uace0 \ud2b9\ud788 \uc9c1\uc6d0\uc758 \ube44\uc815\uae30\uc801 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/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>3\ub2e8\uacc4: \uc885\ud569, \ubcf4\uace0 \ubc0f \uc870\uc815 \uad00\ub828 \ud611\uc758.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\uc7a5 \uc870\uc0ac\ub97c \uc644\ub8cc\ud55c \ud6c4, \uc138\ubb34\uac10\uc0ac\uad00\uc740 \ubc1c\uacac\ub41c \uc624\ub958\ub97c \ucde8\ud569\ud558\uace0 \uc911\uc694\ub3c4\uc5d0 \ub530\ub77c \ubd84\ub958\ud569\ub2c8\ub2e4. \uc2e0\uace0\ub41c \uc138\uc561\uc744 \uc870\uc815\ud558\uae30 \uc704\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \ub2f4\uc740 \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc791\uc131\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud560 \uc124\uba85\uc11c \uc791\uc131 \ubc0f \uc218\uc815 \uc870\uce58 \ub4f1 \uc2dc\uc815 \uc870\uce58\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc870\uc5b8\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \uc804\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \uc218\uc815 \uc808\ucc28\ub97c \uc218\ud589\ud558\uc5ec \uc9c0\uc5f0 \uc2e0\uace0 \ub610\ub294 \ubd80\uc815\ud655\ud55c \uc2e0\uace0\ub85c \uc778\ud55c \ubc8c\uae08\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc5b8\uc740 \ud68c\uacc4\ubc95\uc778\uc758 \uc804\ubb38\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/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>\uae30\uc5c5 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc8fc\uc694 \ud56d\ubaa9\ub4e4\uc774 \uc9d1\uc911\uc801\uc73c\ub85c \uac80\ud1a0\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\uc5d0\uc11c\ub294 \ud56d\uc0c1 \uc704\ud5d8\ub3c4\uac00 \ub192\uac70\ub098 \uc624\ub958 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \ub192\uc740 \ud2b9\uc815 \ud56d\ubaa9\uc5d0 \ud2b9\ubcc4\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uad6c\uc131 \uc694\uc18c\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru\"><\/span><b>\uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc704\ud5d8\ud55c \uc601\uc5ed\uc785\ub2c8\ub2e4. \uad11\uace0\ube44 \ud55c\ub3c4 \ucd08\uacfc, \ubd80\uc801\uaca9 \uc774\uc790 \ube44\uc6a9, \uc0dd\uc0b0\uc774\ub098 \uc0ac\uc5c5\uc5d0 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc790\uc0b0\uc5d0 \ub300\ud55c \uac10\uac00\uc0c1\uac01\ube44, \uacc4\uc57d \uc704\ubc18\uc5d0 \ub300\ud55c \ubc8c\uae08 \ub4f1\uc740 \ubaa8\ub450 \ucca0\uc800\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac\uad00\uc740 \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \ube44\uc6a9\uc744 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uac8c \uc81c\uc678\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Transfer_Pricing_%E2%80%93_TP\"><\/span><b>\uc774\uc804\uac00\uaca9(TP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">(2020\ub144 132\ud638 \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774) \uad00\ub828\uc790 \uac04 \uac70\ub798\uac00 \uc788\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc138\ubb34 \uc870\uc0ac\uc5d0\uc11c\ub294 \uc774\uc804\uac00\uaca9 \uc0b0\uc815 \uae30\ub85d \uac80\ud1a0\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc2dc\uc7a5 \uac00\uaca9\uc5d0 \ubd80\ud569\ud558\uc9c0 \uc54a\ub294 \uac00\uaca9 \ucc45\uc815\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \uac70\ub798 \uac00\uce58\ub97c \uc7ac\ud3c9\uac00\ud558\uac8c \ud558\uc5ec \ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc744 \uc99d\uac00\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ub828\uc790 \uac04 \uac70\ub798\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc740 \uad6d\uc81c \ubc95\uc778\uc138 \uc870\uc0ac\uc5d0\uc11c \uc0c1\ub2f9\ud55c \uc5b4\ub824\uc6c0\uc744 \uc57c\uae30\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_ca_nhan_TNCN\"><\/span><b>\uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/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>\uc784\uc2dc \uc18c\ub4dd \ubc0f \uacc4\uc808 \uacc4\uc57d \uac80\ud1a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138 \uac10\uc0ac \uc2dc, \uc7a5\uae30\uacc4\uc57d\uc774 \uc544\ub2cc \uadfc\ub85c\uc790\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uae09\uc5ec(\uc218\uc2b5\uacc4\uc57d, \uc6a9\uc5ed\uacc4\uc57d, \ub2e8\uae30\uae09\uc5ec)\uac00 \uac10\uc0ac \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uc0ac\uc5c5\uc8fc\ub294 \ucd1d \uc9c0\uae09\uc561\uc774 \uac74\ub2f9 200\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0, \uc2dc\ud589\ub839 111\/2013\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uae30\ud55c \ub0b4\uc5d0 \uadfc\ub85c\uc790\uc5d0\uac8c \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218 \uc99d\uba85\uc11c\ub97c \ubc1c\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_khoan_phu_cap_tro_cap_va_loi_ich_bang_tienhien_vat\"><\/span><b>\ud604\uae08 \ub610\ub294 \ud604\ubb3c\ub85c \uc9c0\uae09\ub418\ub294 \uc218\ub2f9, \ubcf4\uc870\uae08 \ubc0f \uae09\uc5ec.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac\uc5d0\uc11c\ub294 \uae30\uc5c5\uc774 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uc218\ub2f9, \ubcf4\uc870\uae08 \ub610\ub294 \uae30\ud0c0 \ud61c\ud0dd\uc744 \uc870\uc0ac\ud569\ub2c8\ub2e4. \uba74\uc138 \ud56d\ubaa9(\uc608: \ucd9c\uc7a5\ube44, \uc2dd\ube44)\uacfc \uacfc\uc138 \ud56d\ubaa9\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc18c\ub4dd \ud56d\ubaa9\uc744 \ud63c\ud569\ud558\uc5ec \ucc98\ub9ac\ud558\uba74 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc138\ubb34\uc870\uc0ac\uc5d0 \uc9c1\uba74\ud55c \uae30\uc5c5\uc758 \uc774\uc810\uacfc \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc138\ubc95 \uc900\uc218\ub97c \uac1c\uc120\ud558\uace0, \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uba70, \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc804\ub7b5\uc801 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac\ub97c \uc0ac\uc804\uc5d0 \uc2e4\uc2dc\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\uace0 \ud615\uc0ac \uc18c\uc1a1\uc744 \ud53c\ud558\uba70 \ud569\ubc95\uc801\uc778 \uc138\uae08 \ud61c\ud0dd\uc744 \ud65c\uc6a9\ud558\ub294 \ub4f1 \uc7a5\uae30\uc801\uc778 \uc774\uc810\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c, \uc900\ube44 \ubd80\uc871\uc774\ub098 \uc138\ubb34 \uaddc\uc815 \uc704\ubc18\uc740 \uc138\uae08 \uccb4\ub0a9, \ud589\uc815 \ucc98\ubc8c, \uc2ec\uc9c0\uc5b4 \ud615\uc0ac \uc18c\uc1a1\uc73c\ub85c \uc774\uc5b4\uc838 \uae30\uc5c5\uc758 \uc7ac\uc815 \ubc0f \uba85\uc131\uc5d0 \uc2ec\uac01\ud55c \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_dai_han_khi_chu_dong_thuc_hien_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac\ub97c \uc0ac\uc804\uc5d0 \uc2e4\uc2dc\ud568\uc73c\ub85c\uc368 \uc5bb\uc744 \uc218 \uc788\ub294 \uc7a5\uae30\uc801\uc778 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \uc0c1\ub2f9\ud55c \uc804\ub7b5\uc801 \uc774\uc810\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uccab\uc9f8, \uae30\uc5c5\uc774 \uae68\ub057\ud55c \uc138\uae08 \uc900\uc218 \uc774\ub825\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 \uc774\ub7ec\ud55c \uc120\uc81c\uc801 \uc811\uadfc \ubc29\uc2dd\uc744 \uc778\uc815\ud558\uba74 \uae30\uc5c5\uc758 \uc2e0\ub8b0\ub3c4\uac00 \ub192\uc544\uc838 \ubd88\uc2dc \uc138\ubb34\uc870\uc0ac\ub098 \uac10\uc0ac\uc758 \uac00\ub2a5\uc131\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub458\uc9f8, \uc138\ubb34 \uac10\uc0ac\ub294 \ud2b9\ud788 \uc138\uae08 \uccb4\ub0a9\uc561\uc774\ub098 \uc0ac\uae30 \uaddc\ubaa8\uac00 \ud615\ubc95\uc5d0\uc11c \uc815\ud55c \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc774 \ud0c8\uc138\ub85c \uc778\ud55c \ud615\uc0ac \uae30\uc18c\ub97c \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uace0\ub3c4\uc758 \uc704\ud5d8 \uad00\ub9ac \ub2a5\ub825\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc0ac\ub840\uc785\ub2c8\ub2e4. \uc14b\uc9f8, \uc0c1\uc138\ud55c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud604\ud589 \uc6b0\ub300 \uc138\uc728\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud558\ub294 \ub370 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_tai_chinh_khi_vi_pham_thue\"><\/span><b>\uc138\uae08 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ubc95\uc801 \ubc0f \uc7ac\uc815\uc801 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc138\ubb34\uc870\uc0ac\uc5d0 \uc81c\ub300\ub85c \ub300\ube44\ud558\uc9c0 \ubabb\ud558\uac70\ub098 \uace0\uc758\ub85c \uaddc\uc815\uc744 \uc704\ubc18\ud560 \uacbd\uc6b0, \ubc95\uc801 \ubc0f \uc7ac\uc815\uc801\uc73c\ub85c \ub9e4\uc6b0 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \uacb0\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uccb4\ub0a9 \ubc0f \ud589\uc815 \ubc8c\uae08: \uc138\ubb34 \ub2f9\uad6d\uc740 \ucd5c\ub300 10\ub144 \uc804\uae4c\uc9c0 \uccb4\ub0a9\ub41c \uc138\uae08\uc744 \uc9d5\uc218\ud560 \uc218 \uc788\uc73c\uba70, \uc9d5\uc218\ub41c \uccb4\ub0a9 \uc138\uae08\uc758 \ucd5c\ub300 20%\uae4c\uc9c0 \ud589\uc815 \ubc8c\uae08(\uc9c0\uc5f0 \ub0a9\ubd80 \ubc8c\uae08, \ud5c8\uc704 \uc2e0\uace0 \ubc8c\uae08)\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uccb4\ub0a9 \uc555\ubc15: \ub9cc\uc57d \uac70\uc561\uc758 \uc138\uae08\uc774 \uc18c\uae09\uc801\uc73c\ub85c \uc9d5\uc218\ub420 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc138\uae08 \uccb4\ub0a9 \uc0c1\ud0dc\uc5d0 \ube60\uc9c0\uac8c \ub418\uace0, \ud589\uc815\uc801 \uc138\ubb34 \uc870\uce58(\uacc4\uc88c \ub3d9\uacb0, \uc790\uc0b0 \uc555\ub958)\uc758 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud615\uc0ac \uae30\uc18c: \ud2b9\ud788 \uc2ec\uac01\ud55c \uacbd\uc6b0, \ud0c8\uc138 \uae08\uc561\uc774 \ud070 \uacbd\uc6b0\uc5d0\ub294 \ubc95\uc815 \ub300\ub9ac\uc778 \ub610\ub294 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 2015\ub144 \ud615\ubc95(2017\ub144 \uac1c\uc815) \uc81c200\uc870\uc5d0 \ub530\ub77c \ud615\uc0ac \ucc45\uc784\uc744 \uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc138\uae08 \ucd5c\uc801\ud654 \uc804\ub7b5 \ubc0f \uc138\ubb34 \uac10\uc0ac \ub300\ube44.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\ubb34\uc870\uc0ac\uc5d0 \ud6a8\uacfc\uc801\uc73c\ub85c \ub300\ucc98\ud558\uae30 \uc704\ud574 \ud0c4\ud0c4\ud55c \uc138\ubb34 \uc804\ub7b5\uc744 \uc218\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\"><\/span><b>\uc6b0\ub300 \uc138\uc81c \uc815\ucc45\uc744 \ud65c\uc6a9\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc219\ub828\ub41c \uc138\ubb34\uc0ac\ub294 \uae30\uc5c5\uc774 \uc6b0\ub300 \uc138\uc728\uc744 \ud569\ubc95\uc801\uc73c\ub85c \ucd5c\ub300\ud55c \ud65c\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \uc778\uc13c\ud2f0\ube0c\uc758 \uc790\uaca9 \uae30\uc900\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ucca8\ub2e8 \uae30\uc220 \ub2e8\uc9c0\uc5d0 \ub300\ud55c \uc2e0\uaddc \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8, \uc7a5\ub824 \uc0b0\uc5c5(\uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc0dd\uc0b0, \uad50\uc721) \ub610\ub294 \uacbd\uc81c\uc801\uc73c\ub85c \ub099\ud6c4\ub41c \uc9c0\uc5ed \ub4f1\uc774 \ud574\ub2f9\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc778\uc13c\ud2f0\ube0c\uc5d0 \ub300\ud55c \uc790\uaca9 \uc99d\uba85 \uc11c\ub958\ub294 \ubaa8\ub450 \uc644\ubcbd\ud558\uace0 \uba85\ud655\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\"><\/span><b>\ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \ubc0f \ubb38\uc11c\ub97c \ud45c\uc900\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacbd\uc601\uc758 \uc804\ubb38\uc131\uc740 \uae30\ub85d\uc758 \ud45c\uc900\ud654\ub97c \ud1b5\ud574 \uc785\uc99d\ub429\ub2c8\ub2e4. \ubaa8\ub4e0 \ubb38\uc11c, \uc785\ucd9c\uae08 \uc1a1\uc7a5, \uacc4\uc57d\uc11c, \uc815\uc0b0\uc11c, \ub0b4\ubd80 \uaddc\uc815(\uc7ac\ubb34 \uaddc\uc815, \uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4 \uaddc\uc815)\uc740 \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uad00\ub418\uc5b4 \uc27d\uac8c \uac80\uc0c9\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \uac10\uc0ac \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uace0 \uc6d0\ud65c\ud558\uba70 \uc815\ud655\ud558\uac8c \uc9c4\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uc138\ubb34 \uac10\uc0ac \uad00\ub828 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_rui_ro_thu_nhap_vang_lai\"><\/span><b>\ud604\uc7ac \uc18c\ub4dd \uc704\ud5d8 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd88\uaddc\uce59\uc801\uc778 \uc218\uc785(\ube44\uc815\uae30\uc801\uc778 \uc9c0\uae09)\uc758 \uacbd\uc6b0 \uc5c4\uaca9\ud55c \uad00\ub9ac \uc808\ucc28\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ubaa8\ub4e0 \uc9c0\uae09 \uac74\uc5d0\ub294 \uba85\ud655\ud55c \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958, \uc11c\ube44\uc2a4 \uacc4\uc57d\uc11c(\uc788\ub294 \uacbd\uc6b0), \uadf8\ub9ac\uace0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc99d\uba85\uc11c(\ub610\ub294 \ud2b9\uc815 \uc870\uac74 \ucda9\uc871 \uc2dc \uc6d0\ucc9c\uc9d5\uc218 \uba74\uc81c \uc57d\uc815\uc11c)\uac00 \ucca8\ubd80\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubd88\uaddc\uce59\uc801\uc778 \uc218\uc785 \uad00\ub9ac\uc758 \uc624\ub958\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac \uc2dc \uac00\uc7a5 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/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>\uc138\ubb34 \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uad00\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \ubaa9\uc801\uacfc \ubc94\uc704\ub294 \ub2e4\ub974\uc9c0\ub9cc \uc0c1\ud638 \ubcf4\uc644\uc801\uc774\uba70 \ubc00\uc811\ud55c \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uacb0\uacfc\ub294 \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \ub2f9\uae30 \ubc0f \uc774\uc5f0 \ubc95\uc778\uc138 \ud56d\ubaa9\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/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\">\uc138\ubb34 \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uad00\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\uc5d0\uc11c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \uc0b0\uc815\uc5d0 \uc911\ub300\ud55c \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0(\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce68), \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc778\uc740 \uc138\ubb34 \ube44\uc6a9\uacfc \uc138\ud6c4 \uc774\uc775\uc744 \uc870\uc815\ud574\uc57c \ud558\uba70, \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub9ce\uc740 \ub300\ud615 \ud68c\uacc4\ubc95\uc778\uc740 \uc138\ubb34 \uac10\uc0ac\ub97c \uc885\ud569\uc801\uc778 \uac10\uc0ac \uacfc\uc815\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc73c\ub85c \ud3ec\ud568\ud558\ub294 \ud1b5\ud569 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub3d9\uc2dc \uac80\ud1a0\ub294 \uae30\uc5c5\uc758 \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ubaa8\ub4e0 \uaddc\uc815 \uc900\uc218 \uc0ac\ud56d\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \ub450 \uac00\uc9c0 \ud504\ub85c\uc138\uc2a4 \ubaa8\ub450 \uc8fc\uc8fc, \ud22c\uc790\uc790 \ubc0f \uc815\ubd80 \uae30\uad00\uc758 \uc785\uc7a5\uc5d0\uc11c \uc7ac\ubb34 \uc815\ubcf4\uc758 \uc9c4\uc815\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uac15\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\"><\/span><b>\uc138\ubb34 \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc810.<\/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>\uc138\ubc95 \uccb4\uacc4\uc758 \ubcf5\uc7a1\uc131\uc774 \uacfc\uc81c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uc138\ubc95\uc740 \uc0c8\ub85c\uc6b4 \ud68c\ub78c\uacfc \uc9c0\uce68 \ubb38\uc11c\ub85c \ube48\ubc88\ud558\uac8c \uac1c\uc815\ub418\uace0 \ubcf4\uc644\ub418\uc5b4 \uae30\uc5c5\uacfc \uc138\ubb34\uc0ac \ubaa8\ub450\uc5d0\uac8c \uc5b4\ub824\uc6c0\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4. \uc6b0\ub300 \uc138\uc81c \uaddc\uc815\uc774\ub098 \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9 \uc870\uac74\uc5d0 \ub300\ud55c \ud574\uc11d\uc774 \uc77c\uad00\uc131\uc774 \uc5c6\ub294 \uacbd\uc6b0\uac00 \uc788\uc5b4 \uc804\ubb38\uac00\ub4e4\uc740 \uad11\ubc94\uc704\ud55c \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucd94\uace0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c0\uc2dd\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\"><\/span><b>\ubb38\uc11c \uc218\uc9d1 \ubc0f \uac80\uc99d\uc758 \uc5b4\ub824\uc6c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac, \ud2b9\ud788 \ubc95\uc778\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c \uc6d0\ubcf8 \uc11c\ub958\ub97c \ud655\ubcf4\ud558\ub294 \uac83\uc740 \uc885\uc885 \uc5b4\ub824\uc6b4 \uc77c\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc801\uc808\ud55c \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc9c0 \uc54a\uac70\ub098, \uc0c1\uc138\ud55c \uae09\uc5ec \uba85\uc138\uc11c, \uc0ac\uc5c5 \uacc4\uc57d\uc11c, \uc138\uc81c \ud61c\ud0dd \uc99d\ube59 \uc790\ub8cc\uc640 \uac19\uc740 \uc911\uc694\ud55c \uc11c\ub958\ub97c \ubcf4\uc720\ud558\uc9c0 \ubabb\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \uae30\ub85d\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_no_thue_va_rui_ro_hinh_su\"><\/span><b>\uc138\uae08 \uccb4\ub0a9 \ubb38\uc81c \ubc0f \ud615\uc0ac \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc0ac\uae30 \ud589\uc704\ub97c \uc800\uc9c0\ub974\uac70\ub098 \uc7a5\uae30\uac04 \uc138\uae08\uc744 \uccb4\ub0a9\ud55c \uacbd\uc6b0, \uc138\ubb34 \uac10\uc0ac \uc808\ucc28\ub294 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9d1\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \uae34\ubc00\ud788 \ud611\ub825\ud558\uc5ec \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uace0, \uae30\uc5c5\uc774 \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uc9c0 \uc54a\ub3c4\ub85d \uc2dc\uc815 \uacc4\ud68d\uc744 \uc218\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\ub294 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \uc911\uc694\ud55c \uc804\ub7b5\uc801 \ub3c4\uad6c\uc774\uc790 \ubc95\uc801 \ucc45\uc784\uc785\ub2c8\ub2e4. \uc815\ud655\ud55c \ub0a9\uc138 \uc758\ubb34 \ud30c\uc545 \ubc0f \ubc95\uc778\uc138\uc640 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac\uc5d0 \ub300\ud55c \uaddc\uc815 \uc900\uc218 \ubcf4\uc7a5\ubd80\ud130 \uc138\uc81c \ud61c\ud0dd \ud65c\uc6a9\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0, \uc138\ubb34 \uac10\uc0ac\ub294 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0 \uc7ac\ubb34 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc774\uace0 \uc804\ubb38\uc801\uc778 \uc138\ubb34 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uaddc\uc81c \ub2f9\uad6d \ubc0f \uc774\ud574\uad00\uacc4\uc790\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubbf8\ub798 \uc0ac\uc5c5 \uc6b4\uc601 \ubc0f \ud655\uc7a5 \uacc4\ud68d\uc744 \uc704\ud55c \uacac\uace0\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN\uc740 \uc804\ubb38\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \uc138\ubc95 \uc900\uc218 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\uace0, \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uba70, \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc219\ub828\ub41c \uc804\ubb38\uac00 \ud300\uacfc \ucd5c\uc2e0 \uc138\ubc95\uc5d0 \ub300\ud55c \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8\ub97c \ubc14\ud0d5\uc73c\ub85c, MAN\uc740 \ub3c5\ub9bd\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \ubc0f \ubb38\uc11c \uac80\ud1a0\ubd80\ud130 \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uae30\uc5c5\uc744 \uc704\ud55c \ub2e4\uc591\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. MAN\uc758 \uc194\ub8e8\uc158\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc6b4\uc601\uc5d0 \ud22c\uba85\uc131, \uc815\ud655\uc131, \uadf8\ub9ac\uace0 \uc548\uc804\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uc2dc \uc548\uc2ec\ud558\uace0 \uc5c5\ubb34\ub97c \uc9c4\ud589\ud558\ub824\uba74 MAN\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: <\/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;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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 \uc138\ubb34 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uc138\ubb34 \uac10\uc0ac\uc640 \uc138\ubb34 \uc870\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc138\ubb34 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc678\ubd80 \uae30\uad00\uc758 \uc758\ub8b0\ub97c \ubc1b\uc544 \uc790\uccb4 \ud3c9\uac00, \uc704\ud5d8 \uc608\ubc29 \ubc0f \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \ubaa9\uc801\uc73c\ub85c \uc790\ubc1c\uc801\uc73c\ub85c \uc218\ud589\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \ubc18\uba74 \uc138\ubb34 \uc870\uc0ac\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc138\ubc95 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uae30 \uc704\ud574 \uc758\ubb34\uc801\uc73c\ub85c \uc218\ud589\ud558\ub294 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac\uc758 \ubaa9\uc801\uc740 \uc138\ubb34 \uc870\uc0ac\uac00 \uc774\ub8e8\uc5b4\uc9c0\uae30 \uc804\uc5d0 \uc624\ub958\ub97c \uc0ac\uc804\uc5d0 \uc218\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.                    <\/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>\uae30\uc5c5\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uba74\ud558\ub294 \uac00\uc7a5 \ud070 \uc704\ud5d8\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac00\uc7a5 \ud070 \uc704\ud5d8\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2cc \ube44\uc6a9(\uc720\ud6a8\ud55c \uc1a1\uc7a5\uc774 \uc5c6\ub294 \ube44\uc6a9, \uad11\uace0\ube44 \ud55c\ub3c4 \ucd08\uacfc, \ubd80\uc801\uaca9 \uc774\uc790 \ube44\uc6a9 \ub4f1)\uc744 \uc81c\uc678\ud558\ub294 \uac83\uacfc \ub0b4\ubd80 \uac70\ub798\uac00 \uc788\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798(\uc774\uc804\uac00\uaca9) \uc704\ud5d8\uc785\ub2c8\ub2e4. \uc774 \ub450 \uac00\uc9c0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uac00\uc7a5 \uba74\ubc00\ud788 \uc870\uc0ac\ud558\ub294 \ud575\uc2ec \uc601\uc5ed\uc785\ub2c8\ub2e4.                    <\/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>\uc138\uae08\uc744 \uccb4\ub0a9\ud55c \uae30\uc5c5\uc740 \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \ud615\ubc95 \uc81c200\uc870\uc5d0 \ub530\ub974\uba74, 1\uc5b5 VND \uc774\uc0c1\uc758 \uac70\uc561\uc5d0 \ub300\ud55c \ud0c8\uc138\ub97c \ud558\uac70\ub098 \uc138\uae08 \uc0ac\uae30\ub97c \uc800\uc9c0\ub978 \uac1c\uc778\uc740 \uae30\uc18c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac\ub294 \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uace0 \uc2dc\uc815\ud558\uc5ec \uc2ec\uac01\ud55c \ubc95\uc801 \uacb0\uacfc\ub97c \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.                    <\/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>\ubd88\uaddc\uce59\uc801\uc778 \uc18c\ub4dd(\uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ub418\uc9c0 \uc54a\ub294 \uc18c\ub4dd)\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc7a5\uae30 \uace0\uc6a9 \uacc4\uc57d\uc774 \uc5c6\ub294 \uac1c\uc778\uc5d0\uac8c \uac74\ub2f9 200\ub9cc VND \uc774\uc0c1\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \uc9c0\uae09 \uc804\uc5d0 \uac1c\uc778 \uc18c\ub4dd\uc138(PIT)\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uac1c\uc778\uc758 \ucd1d\uc18c\ub4dd\uc774 \uacfc\uc138 \uae30\uc900\uc561 \ubbf8\ub9cc\uc778 \uacbd\uc6b0, \uc57d\uc815\uc11c(02\/CK-TNCN)\ub97c \uc81c\ucd9c\ud558\uc5ec \uc77c\uc2dc\uc801\uc73c\ub85c \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218\ub97c \uba74\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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>\uc6b0\ub300\uc138\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc6b0\ub300 \uc138\uc81c\ub294 \uc815\ubd80\uac00 \uc7a5\ub824 \ub300\uc0c1 \ubd84\uc57c(\uc608: \ucca8\ub2e8 \uae30\uc220, \uad50\uc721 \ub610\ub294 \uacbd\uc81c\uc801\uc73c\ub85c \ub099\ud6c4\ub41c \uc9c0\uc5ed)\uc758 \uc2e0\uaddc \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \ub300\ud574 \ubd80\uc5ec\ud558\ub294 \uc138\uae08 \uba74\uc81c \ub610\ub294 \uac10\uba74(\uc608: \ubc95\uc778 \uc18c\ub4dd\uc138)\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc778\uc13c\ud2f0\ube0c\ub97c \ucd5c\ub300\ud55c \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \ud569\ubc95\uc801\uc778 \uc138\uae08 \ucd5c\uc801\ud654 \uc804\ub7b5\uc758 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.                    <\/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. 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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. 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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 [&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\/ko\/wp-json\/wp\/v2\/posts\/4060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4060"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4060\/revisions"}],"predecessor-version":[{"id":4543,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4060\/revisions\/4543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4062"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}