{"id":4263,"date":"2025-12-24T21:54:50","date_gmt":"2025-12-25T04:54:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4263"},"modified":"2025-12-24T21:54:50","modified_gmt":"2025-12-25T04:54:50","slug":"bao-cao-kiem-toan-thue-2","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/","title":{"rendered":"\uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c: \uc7ac\ubb34 \ud22c\uba85\uc131 \ubc0f \uc138\uae08 \uc900\uc218\uc758 \ud575\uc2ec."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c \ud615\ud0dc\ub85c \uc81c\ucd9c\ub418\ub294 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud574 \ubc1c\ud589\ud558\ub294 \uc911\uc694\ud55c \ubc95\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \uc8fc\uc8fc, \ud22c\uc790\uc790 \ubc0f \uae08\uc735\uae30\uad00\uc758 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \ubc95\uc801\uc73c\ub85c \uc758\ubb34\uc801\uc778 \uc0ac\ud56d\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \uc138\uae08 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\uace0, \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uba70, \uc911\ub300\ud55c \uc138\uae08 \uc704\ubc18\uc744 \uc644\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc138\ubb34 \uaddc\uc81c \uc18d\uc5d0\uc11c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc5ed\ud560\uc740 \ub354\uc6b1 \uc911\uc694\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uae30\uc5c5 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\uac00 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294 \ubcf5\uc7a1\ud55c \uac70\ub798\ub97c \uac1d\uad00\uc801\uc73c\ub85c \ubc18\uc601\ud569\ub2c8\ub2e4. \ubb34\uc870\uac74\uc801\uc778 \uac10\uc0ac \uc758\uacac\uc740 \uc7ac\ubb34 \uc815\ubcf4\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc774\uace0, \uae30\uc5c5 \ud3c9\ud310\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uba70, \uc704\ud5d8 \uad00\ub9ac\ub97c \uc9c0\uc6d0\ud558\uace0, \uc790\ubcf8 \uc870\ub2ec\uc758 \uc6a9\uc774\uc131\uc744 \uc99d\uc9c4\uc2dc\ud0b5\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\/bao-cao-kiem-toan-thue-2\/#Bao_cao_kiem_toan_thue_la_gi_dinh_nghia_va_ban_chat_phap_ly\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00? \uc815\uc758 \ubc0f \ubc95\uc801 \uc131\uaca9.<\/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\/bao-cao-kiem-toan-thue-2\/#Khai_niem_theo_chuan_muc_kiem_toan_viet_nam_VSA\" >\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub978 \uac1c\ub150<\/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\/bao-cao-kiem-toan-thue-2\/#Phan_biet_bao_cao_kiem_toan_BCTC_va_bao_cao_kiem_toan_tuan_thu_thue\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uc138\ubb34 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ucc28\uc774\uc810.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Co_so_phap_ly_ve_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ubc95\uc801 \uadfc\uac70<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Tam_quan_trong_va_vai_tro_da_chieu_cua_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc911\uc694\uc131\uacfc \ub2e4\uba74\uc801\uc778 \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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Doi_voi_doanh_nghiep_tang_uy_tin_va_ho_tro_ra_quyet_dinh\" >\uae30\uc5c5\uc758 \uacbd\uc6b0: \uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1 \ubc0f \uc758\uc0ac \uacb0\uc815 \uc9c0\uc6d0 \uac15\ud654.<\/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\/bao-cao-kiem-toan-thue-2\/#Tang_cuong_uy_tin_va_kha_nang_tiep_can_von\" >\uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uace0 \uc790\ubcf8 \uc811\uadfc\uc131\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/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\/bao-cao-kiem-toan-thue-2\/#Ho_tro_ra_quyet_dinh_quan_tri_va_dau_tu\" >\uacbd\uc601 \ubc0f \ud22c\uc790 \uc758\uc0ac\uacb0\uc815\uc744 \uc9c0\uc6d0\ud569\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Doi_voi_co_quan_thue_cong_cu_danh_gia_rui_ro_va_quan_ly_tuan_thu\" >\uc138\ubb34 \ub2f9\uad6d\uc744 \uc704\ud55c \uc704\ud5d8 \ud3c9\uac00 \ubc0f \uaddc\uc815 \uc900\uc218 \uad00\ub9ac \ub3c4\uad6c.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Xac_dinh_rui_ro_va_trong_tam_thanh_tra\" >\uc704\ud5d8 \uc694\uc18c\uc640 \uc810\uac80 \uc6b0\uc120\uc21c\uc704\ub97c \ud30c\uc545\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Co_so_doi_chieu_va_xac_minh_nghia_vu_thue\" >\ub0a9\uc138 \uc758\ubb34 \ube44\uad50 \ubc0f \uac80\uc99d\uc758 \uadfc\uac70<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-thue-2\/#Doi_voi_nha_dau_tu_va_thi_truong_chung_khoan\" >\ud22c\uc790\uc790\uc640 \uc8fc\uc2dd \uc2dc\uc7a5\uc744 \uc704\ud574<\/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\/bao-cao-kiem-toan-thue-2\/#Noi_dung_cot_loi_va_cac_loai_y_kien_kiem_toan_vien_trong_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ub0b4\uc6a9 \ubc0f \uac10\uc0ac \uc758\uacac \uc720\ud615.<\/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\/bao-cao-kiem-toan-thue-2\/#Cau_truc_bat_buoc_cua_bao_cao_kiem_toan_VSA_700_705\" >\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud544\uc218 \uad6c\uc870 (VSA 700, 705)<\/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\/bao-cao-kiem-toan-thue-2\/#Phan_mo_dau\" >\uc18c\uac1c<\/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\/bao-cao-kiem-toan-thue-2\/#Trach_nhiem_cua_ban_giam_doc_va_nhung_nguoi_chiu_trach_nhiem_quan_tri\" >\uc774\uc0ac\ud68c \ubc0f \uacbd\uc601 \ucc45\uc784\uc790\uc758 \ucc45\uc784<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Trach_nhiem_cua_kiem_toan_vien\" >\uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Y_kien_kiem_toan_vien\" >\uac10\uc0ac\uc778\uc758 \uc758\uacac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Bon_loai_y_kien_kiem_toan_vien_va_ham_y_thuetai_chinh\" >\uac10\uc0ac \uc758\uacac\uc758 \ub124 \uac00\uc9c0 \uc720\ud615\uacfc \uadf8\uc5d0 \ub530\ub978 \uc138\uae08\/\uc7ac\ubb34\uc801 \uc601\ud5a5.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Y_kien_chap_nhan_toan_phan_unqualified_opinion\" >\uc790\uaca9 \ubbf8\ub2ec \uc758\uacac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Y_kien_chap_nhan_ngoai_tru_qualified_opinion\" >\uc790\uaca9\uc744 \uac16\ucd98 \uc758\uacac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Y_kien_tu_choi_dua_ra_y_kien_disclaimer_of_opinion\" >\uc758\uacac\uc5d0 \ub300\ud55c \uba74\ucc45 \uc870\ud56d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Y_kien_trai_nguoc_adverse_opinion\" >\ubc18\ub300 \uc758\uacac<\/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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Chi_tiet_ve_cac_van_de_thue_va_ke_toan_trong_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud3ec\ud568\ub41c \uc138\uae08 \ubc0f \ud68c\uacc4 \ubb38\uc81c\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Anh_huong_cua_chuan_muc_ke_toan_den_thue_thu_nhap_doanh_nghiep_TNDN\" >\ud68c\uacc4 \uae30\uc900\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Phan_biet_chi_phi_ke_toan_va_chi_phi_duoc_tru_tax_vs_accounting_differences\" >\ud68c\uacc4\uc0c1 \ube44\uc6a9\uacfc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ucc28\uc774\uc810 (\uc138\ubb34\uc0c1 \ucc28\uc774\uc640 \ud68c\uacc4\uc0c1 \ucc28\uc774)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Xu_ly_chenh_lech_tam_thoi_va_chenh_lech_vinh_vien_deferred_tax\" >\uc77c\uc2dc\uc801 \ucc28\uc774\uc640 \uc601\uad6c\uc801 \ucc28\uc774(\uc774\uc5f0\uc138) \ucc98\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Trach_nhiem_cua_kiem_toan_vien_doi_voi_viec_phat_hien_sai_pham_ve_thue\" >\uc138\ubb34 \ubd80\uc815\ud589\uc704 \uc801\ubc1c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \ucc45\uc784.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Kiem_tra_thue_gia_tri_gia_tang_VAT_va_thue_thu_nhap_ca_nhan_TNCN\" >\ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ud655\uc778<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Quy_trinh_va_nghia_vu_nop_bao_cao_kiem_toan_thue_cho_co_quan_thue\" >\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uc808\ucc28 \ubc0f \uc758\ubb34.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Thoi_han_va_hinh_thuc_nop_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c \ubc0f \ud615\uc2dd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Huong_dan_chi_tiet_quy_trinh_nop_bao_cao_kiem_toan_thue_qua_mang\" >\uc628\ub77c\uc778\uc73c\ub85c \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Cac_buoc_chuan_bi_du_lieu\" >\ub370\uc774\ud130 \uc900\ube44 \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Quy_trinh_gui_file_va_xac_nhan\" >\ud30c\uc77c \uc81c\ucd9c \ubc0f \ud655\uc778 \uc808\ucc28<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-thue-2\/#Hau_qua_phap_ly_khi_khong_nop_hoac_nop_cham_bao_cao_kiem_toan\" >\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ub2a6\uac8c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \ubc95\uc801 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Cac_luu_y_nang_cao_chat_luong_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Chuan_hoa_bang_chung_kiem_toan\" >\uac10\uc0ac \uc99d\uac70 \ud45c\uc900\ud654<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Hoan_thien_ho_so_giao_dich_lien_ket_transfer_pricing_%E2%80%93_TP\" >\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798(\uc774\uc804\uac00\uaca9 \u2013 TP) \uad00\ub828 \uc11c\ub958 \uc791\uc131\uc744 \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Danh_gia_tinh_hop_ly_cua_du_phong\" >\ud574\ub2f9 \uc870\ud56d\uc758 \ud569\ub9ac\uc131 \ud3c9\uac00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Cac_dieu_khoan_ghi_chu_bat_buoc_va_tu_nguyen_trong_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc758 \ud544\uc218 \ubc0f \uc790\ubc1c\uc801 \uc8fc\uc11d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Su_dung_dich_vu_kiem_toan_tu_mang_luoi_chuyen_nghiep\" >\uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Phan_tich_vi_du_thuc_te_ve_anh_huong_cua_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ubbf8\uce58\ub294 \uc601\ud5a5\uc5d0 \ub300\ud55c \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Case_study_ngoai_tru_ve_viec_ghi_nhan_doanh_thu_hop_dong_xay_dung\" >\uc0ac\ub840 \uc5f0\uad6c: \uac74\uc124 \uacc4\uc57d \uc218\uc775 \uc778\uc2dd \uad00\ub828 \uc608\uc678 \uc0ac\ud56d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#Toi_uu_hoa_quy_trinh_chuan_bi_bao_cao_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#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-47\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-thue-2\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_thue_la_gi_dinh_nghia_va_ban_chat_phap_ly\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00? \uc815\uc758 \ubc0f \ubc95\uc801 \uc131\uaca9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ubcf4\uace0\ub77c\ub294 \uac1c\ub150\uc740 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-thue-2\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc774 \ud544\uc694\ud55c \uc808\ucc28\ub97c \uc218\ud589\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\uc694\ud55c \uc624\ub958, \ud2b9\ud788 \ub0a9\uc138 \uc758\ubb34 \uacb0\uc815\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc624\ub958\uac00 \uc5c6\ub294\uc9c0 \ud655\uc778\ud55c \ubcf4\uace0\uc11c\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900(VAS) \uc900\uc218\uc640 \uc138\ubc95 \ubc0f \uaddc\uc815 \uc900\uc218\ub77c\ub294 \ub450 \uac00\uc9c0 \uce21\uba74\uc5d0\uc11c \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_theo_chuan_muc_kiem_toan_viet_nam_VSA\"><\/span><b>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub978 \uac1c\ub150<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA), \ud2b9\ud788 VSA 700(\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc758\uacac \ud615\uc131 \ubc0f \uac10\uc0ac\ubcf4\uace0\uc11c \uc791\uc131)\uc5d0 \ub530\ub974\uba74, \uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \ud604\ud589 \ud68c\uacc4\uae30\uc900 \ubc0f \ud68c\uacc4\uaddc\uc815\uc5d0 \ub530\ub77c \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc774 \uc791\uc131\ud55c \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc744 \ud45c\uba85\ud558\ub294 \uacf5\uc2dd \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4269\" aria-describedby=\"caption-attachment-4269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4269\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ \u0111\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4269\" class=\"wp-caption-text\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00? \uc815\uc758 \ubc0f \ubc95\uc801 \uc131\uaca9.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138, \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ud68c\uacc4\uc138 \uc870\uc815\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ubd80\ub85d\uc744 \ud3ec\ud568\ud558\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud55c \ubc84\uc804\uc73c\ub85c, \uc138\uae08 \uc2e0\uace0 \ubc0f \uac10\uc0ac \ubaa9\uc801\uc73c\ub85c \uc791\uc131\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_kiem_toan_BCTC_va_bao_cao_kiem_toan_tuan_thu_thue\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uc138\ubb34 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ucc28\uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774\ub294 \uacbd\uc601\uc9c4\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubc18\ub4dc\uc2dc \uad6c\ubd84\ud574\uc57c \ud560 \uc911\uc694\ud55c \ucc28\uc774\uc810\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c(\ud754\ud788 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub77c\uace0\ub3c4 \ud568)\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud569\ub9ac\uc131\uc744 \ud655\uc778\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uba70, \uc138\ubb34 \ubb38\uc81c\ub294 \uadf8 \uacfc\uc815\uc758 \uc77c\ubd80\uc77c \ubfd0\uc785\ub2c8\ub2e4. \ubc18\uba74, \uc138\ubb34 \uc900\uc218 \uac10\uc0ac\ub294 \uac01 \uc138\uae08 \ubc0f \uac70\ub798\uc5d0 \ub300\ud55c \uc704\ud5d8 \uc694\uc18c\uc640 \uc900\uc218 \uc218\uc900\uc744 \uc0c1\uc138\ud788 \ud3c9\uac00\ud558\ub294 \uc804\ubb38 \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. \ub450 \uac10\uc0ac \ubaa8\ub450 \ud544\uc694\ud558\uc9c0\ub9cc, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ud544\uc218 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc758 \ubc95\uc801 \ud6a8\ub825\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \ubb38\uc11c\uc5d0 \uc758\ud574 \uac15\ud654\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00\uc5d0 \uad00\ud55c \uaddc\uc815 \ubc0f \uac10\uc0ac \ud65c\ub3d9\uc758 \ud488\uc9c8 \ubcf4\uc7a5\uc5d0 \uad00\ud55c \uc0ac\ud56d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638:<\/b><span style=\"font-weight: 400;\"> \ub0a9\uc138\uc790\uac00 \ubc95\ub960\uc5d0 \ub530\ub77c \uc694\uccad\ub418\uac70\ub098 \uc694\uad6c\ub418\ub294 \uacbd\uc6b0 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud3ec\ud568\ud55c \uae30\ub85d \ubc0f \ubb38\uc11c\ub97c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\uacf5\ud574\uc57c \ud558\ub294 \ucc45\uc784\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2018\ub144 41\ud638 \ubc95\ub839(\ud68c\uacc4 \ubc0f \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \ubc95\ub839):<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uaddc\uc815\uc740 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \uc758\ubb34\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uac70\ub098 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574 \ucc98\ubc8c\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_va_vai_tro_da_chieu_cua_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc911\uc694\uc131\uacfc \ub2e4\uba74\uc801\uc778 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e8\uc21c\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5, \uaddc\uc81c \uae30\uad00, \uadf8\ub9ac\uace0 \uae08\uc735 \uc2dc\uc7a5 \uc804\uccb4\uc5d0 \uc0c1\ub2f9\ud55c \uc774\uc810\uc744 \uc81c\uacf5\ud558\ub294 \uc804\ub7b5\uc801 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uace0\ud488\uc9c8\uc758 \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc740 \ub0b4\ubd80 \ud68c\uacc4 \ubc0f \uac10\uc0ac\ud300\uc758 \uc804\ubb38\uc131\uacfc \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_tang_uy_tin_va_ho_tro_ra_quyet_dinh\"><\/span><b>\uae30\uc5c5\uc758 \uacbd\uc6b0: \uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1 \ubc0f \uc758\uc0ac \uacb0\uc815 \uc9c0\uc6d0 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubb34\uc870\uac74\uc801\uc778 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1b\uc73c\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ec\ub7ec \uac00\uc9c0 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_kha_nang_tiep_can_von\"><\/span><b>\uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uace0 \uc790\ubcf8 \uc811\uadfc\uc131\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uacfc \uc740\ud589\uc740 \uae30\uc5c5\uc758 \uc9c0\uae09\ub2a5\ub825\uacfc \uc2e4\uc81c \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ud3c9\uac00\ud560 \ub54c \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud575\uc2ec \uc694\uc18c\ub85c \ud56d\uc0c1 \uace0\ub824\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4268\" aria-describedby=\"caption-attachment-4268\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4268\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng v\u00e0 vai tr\u00f2 \u0111a chi\u1ec1u c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4268\" class=\"wp-caption-text\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc911\uc694\uc131\uacfc \ub2e4\uba74\uc801\uc778 \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc758 \uc2e0\uc6a9 \ub4f1\uae09\uc744 \ub192\uc5ec \uc6b0\ub300 \uae08\ub9ac\ub85c \ub300\ucd9c\uc744 \ubc1b\uae30 \uc27d\uac8c \ud574\uc90d\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud3c9\ud310\uc740 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uc640 \uacf5\uae09\uc5c5\uccb4\uc5d0\uac8c\ub3c4 \uc774\uc5b4\uc838 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\uc131\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ub97c \uac15\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_quan_tri_va_dau_tu\"><\/span><b>\uacbd\uc601 \ubc0f \ud22c\uc790 \uc758\uc0ac\uacb0\uc815\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uacfc \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc758 \ucde8\uc57d\uc810, \ud2b9\ud788 \uc138\uae08 \uc704\ud5d8\uc774 \ub192\uc740 \uac70\ub798\uc5d0\uc11c\uc758 \ucde8\uc57d\uc810\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uad8c\uace0 \uc0ac\ud56d\uc740 \uacbd\uc601\uc9c4\uc774 \uc804\ub7b5\uc744 \uc870\uc815\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uba70 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud558\uc5ec \uc0ac\uc5c5\uc8fc\uac00 \ub3c5\ub9bd\uc801\uc73c\ub85c \uac80\uc99d\ub41c \ub370\uc774\ud130\ub97c \uae30\ubc18\uc73c\ub85c \uc815\ud655\ud55c \ud22c\uc790, \ub9e4\uac01 \ub610\ub294 \uc778\uc218\ud569\ubcd1 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_co_quan_thue_cong_cu_danh_gia_rui_ro_va_quan_ly_tuan_thu\"><\/span><b>\uc138\ubb34 \ub2f9\uad6d\uc744 \uc704\ud55c \uc704\ud5d8 \ud3c9\uac00 \ubc0f \uaddc\uc815 \uc900\uc218 \uad00\ub9ac \ub3c4\uad6c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub294 \uad6d\uc138\uccad\uacfc \uc9c0\ubc29\uc138\ubb34\uc11c\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc785\ub825 \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_rui_ro_va_trong_tam_thanh_tra\"><\/span><b>\uc704\ud5d8 \uc694\uc18c\uc640 \uc810\uac80 \uc6b0\uc120\uc21c\uc704\ub97c \ud30c\uc545\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c(\ud2b9\ud788 \uc608\uc678 \uc0ac\ud56d, \ub300\uc190\uc0c1\uac01 \uad00\ub828 \uc8fc\uc11d, \uc7ac\uace0 \ud3c9\uac00 \uac10\uac00\uc0c1\uac01 \ucda9\ub2f9\uae08)\uc758 \uc815\ubcf4\ub97c \ud65c\uc6a9\ud558\uc5ec \uae30\uc5c5\uc758 \uc138\ubb34 \uc704\ud5d8 \ud504\ub85c\ud544\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uad11\ubc94\uc704\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \ub300\uc2e0, \uc704\ubc18 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uae30\uc5c5\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798(132\/2020\/ND-CP \ubc95\ub839\uc5d0 \ub530\ub984)\uc640 \uac19\uc740 \ubcf5\uc7a1\ud55c \ubb38\uc81c\uac00 \uc5b8\uae09\ub418\uc5c8\ub354\ub77c\ub3c4 \uac10\uc0ac\uc778\uc774 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc808\ucc28\ub97c \uc644\ub8cc\ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \uac10\uc0ac \uc6b0\uc120\uc21c\uc704\ub97c \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_doi_chieu_va_xac_minh_nghia_vu_thue\"><\/span><b>\ub0a9\uc138 \uc758\ubb34 \ube44\uad50 \ubc0f \uac80\uc99d\uc758 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uac00 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud655\uc778\ud574 \uc8fc\ub354\ub77c\ub3c4, \uc138\ubb34 \ub2f9\uad6d\uc740 \ud604\ud589 \uc138\ubc95\uc5d0 \ub530\ub77c \uc870\uc815\uc744 \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ud68c\uacc4\uc0c1 \uc774\uc775(\uc7ac\ubb34\uc81c\ud45c\uc0c1)\uacfc \uacfc\uc138 \uc18c\ub4dd(\ubc95\uc778\uc138 \uc2e0\uace0\uc11c\uc0c1)\uc744 \ube44\uad50\ud558\ub294 \ucd9c\ubc1c\uc810\uc774 \ub429\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc758 \uc218\uce58\uc640 \uc2e0\uace0\ub41c \uc138\uc561 \uc0ac\uc774\uc5d0 \uc0c1\ub2f9\ud55c \ucc28\uc774\uac00 \uc788\uc744 \uacbd\uc6b0 \ucd94\uac00 \uc870\uc0ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_nha_dau_tu_va_thi_truong_chung_khoan\"><\/span><b>\ud22c\uc790\uc790\uc640 \uc8fc\uc2dd \uc2dc\uc7a5\uc744 \uc704\ud574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uacf5\uac1c\ud574\uc57c \ud558\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774\ub294 \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uacfc \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\uc5ec \ud22c\uc790\uc790\ub4e4\uc774 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\uc5d0 \uae30\ubc18\ud558\uc5ec \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4. \ub9cc\uc57d \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ud68c\uc0ac\uc758 \uacc4\uc18d\uae30\uc5c5\uc73c\ub85c\uc11c\uc758 \uc874\uc18d \uac00\ub2a5\uc131\uc5d0 \ub300\ud55c \uc758\ubb38\uc774 \uc81c\uae30\ub418\uac70\ub098 \uc911\ub300\ud55c \uc608\uc678 \uc0ac\ud56d\uc774 \ubc1c\uacac\ub420 \uacbd\uc6b0, \uc8fc\uac00\uc640 \uc2dc\uc7a5 \uc2e0\ub8b0\ub3c4\uc5d0 \uc989\uac01\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_va_cac_loai_y_kien_kiem_toan_vien_trong_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ub0b4\uc6a9 \ubc0f \uac10\uc0ac \uc758\uacac \uc720\ud615.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c(\uc7ac\ubb34\uc81c\ud45c\uac10\uc0ac\ubcf4\uace0\uc11c)\uc758 \uad6c\uc870\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \ubc0f \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uc5c4\uaca9\ud558\uac8c \uaddc\uc815\ub418\uc5b4 \uc788\uc5b4 \uc138\ubb34 \ub2f9\uad6d\uc744 \ud3ec\ud568\ud55c \uc774\uc6a9\uc790\ub4e4\uc774 \uc77c\uad00\uc131 \uc788\uac8c \uc27d\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_bat_buoc_cua_bao_cao_kiem_toan_VSA_700_705\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud544\uc218 \uad6c\uc870 (VSA 700, 705)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc139\uc158\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_mo_dau\"><\/span><b>\uc18c\uac1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5(\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc740 \ud68c\uc0ac\uba85)\uacfc \uac10\uc0ac \ubc94\uc704\ub97c \uc18c\uac1c\ud569\ub2c8\ub2e4. \ub610\ud55c \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ucc45\uc784\uc5d0 \ub300\ud574 \uc815\uc758\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ban_giam_doc_va_nhung_nguoi_chiu_trach_nhiem_quan_tri\"><\/span><b>\uc774\uc0ac\ud68c \ubc0f \uacbd\uc601 \ucc45\uc784\uc790\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \uacf5\uc815\ud558\uace0 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131 \ubc0f \uc81c\uc2dc\ud558\ub294 \uac83\uacfc \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \uc788\uc5b4 \uc774\uc0ac\ud68c\uc758 \ucc45\uc784\uc744 \uc124\uba85\ud569\ub2c8\ub2e4. \ub610\ud55c \uc138\ubc95 \uc900\uc218\uc5d0 \ub300\ud55c \uc774\uc0ac\ud68c\uc758 \ucc45\uc784\ub3c4 \uc554\ubb35\uc801\uc73c\ub85c \uac15\uc870\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_kiem_toan_vien\"><\/span><b>\uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc218\ud589\ud55c \uc5c5\ubb34 \ubc94\uc704, \uac00\uce58 \uae30\ubc18 \uac10\uc0ac(VSA) \uc900\uc218 \uc5ec\ubd80\ub97c \uba85\ud655\ud788 \uc81c\uc2dc\ud558\uace0, \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \uc5b4\ub5bb\uac8c \ud655\ubcf4\ud588\ub294\uc9c0 \uc124\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud0c0\ub2f9\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uc785\uc99d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan_vien\"><\/span><b>\uac10\uc0ac\uc778\uc758 \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac10\uc0ac\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc5d0 \ub300\ud55c \uacb0\ub860\uc744 \ub0b4\ub9ac\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc774 \uc758\uacac\uc740 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uae30\ud0c0 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc5b4\ub5bb\uac8c \uc778\uc2dd\ud558\ub294\uc9c0\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bon_loai_y_kien_kiem_toan_vien_va_ham_y_thuetai_chinh\"><\/span><b>\uac10\uc0ac \uc758\uacac\uc758 \ub124 \uac00\uc9c0 \uc720\ud615\uacfc \uadf8\uc5d0 \ub530\ub978 \uc138\uae08\/\uc7ac\ubb34\uc801 \uc601\ud5a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\uc9d1\ub41c \uc99d\uac70\uc640 \uc911\uc694 \uc624\ub958\uc758 \uc815\ub3c4\uc5d0 \ub530\ub77c \uac10\uc0ac\uc778\uc740 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ub124 \uac00\uc9c0 \uc720\ud615\uc758 \uc758\uacac \uc911 \ud558\ub098\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac10\uc0ac \uc758\uacac\uc758 \ub124 \uac00\uc9c0 \uc720\ud615\uacfc \uadf8\uc5d0 \ub530\ub978 \uc138\uae08\/\uc7ac\ubb34\uc801 \uc601\ud5a5\uc744 \uc694\uc57d\ud55c \ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\uc758\uacac\uc758 \uc885\ub958<\/b><\/td>\n<td><b>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc758 \uc815\ub3c4<\/b><\/td>\n<td><b>\uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5(\uc138\uae08 \uc704\ud5d8)<\/b><\/td>\n<td><b>\uc7ac\uc815\uc801\/\uba85\uc608\uc801 \uc911\uc694\uc131<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc644\uc804 \uc218\uc6a9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub294 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc704\ud5d8\ub3c4\uac00 \uac00\uc7a5 \ub0ae\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\ub294 \ube44\uad50 \uae30\uc900\uc73c\ub85c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ucd5c\uace0\uc758 \uc2e0\ub8b0\ub3c4, \uc190\uc26c\uc6b4 \uc790\uae08 \uc870\ub2ec.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc608\uc678\ub97c \uc218\ub77d\ud558\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub294 \ud55c \uac00\uc9c0 \ud2b9\uc815\ud558\uace0 \uba85\ubc31\ud55c \ubb38\uc81c\uc810\uc744 \uc81c\uc678\ud558\uace0\ub294 \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc911\uc704\ud5d8. \uc138\ubb34 \ub2f9\uad6d\uc740 \uc81c\uc678\ub41c \uc0ac\uc548\uc5d0 \uc9d1\uc911\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc608\uc678 \uc0ac\ud56d\uc740 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uba85\ud655\ud558\uac8c \uc124\uba85\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub17c\ud3c9\uc744 \uac70\ubd80\ud568<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc758\uacac\uc744 \ud615\uc131\ud558\uae30\uc5d0 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc704\ud5d8\uc131\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc740 \uc7ac\ubb34\uc81c\ud45c \uc804\uccb4\uc758 \ud22c\uba85\uc131\uc5d0 \ub300\ud574 \uc758\uad6c\uc2ec\uc744 \uac00\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2ec\uac01\ud558\uac8c \ub9d0\ud574\uc11c, \uc9c0\uc18d\uc801\uc778 \uc6b4\uc601 \ub2a5\ub825\uc5d0 \uc758\ubb38\uc774 \uc81c\uae30\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc18\ub300 \uc758\uacac<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub294 \uc911\ub300\ud558\uace0 \uad11\ubc94\uc704\ud55c \uc624\ub958\ub85c \uc778\ud574 \ubd80\uc815\ud655\ud558\uac70\ub098 \ubd88\ud569\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc704\ud5d8\ub3c4\uac00 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\ub294 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \uae30\uc900\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2ec\uac01\ud55c \uc2e0\ub8b0\uc131 \uacb0\uc5ec, \ud68c\uacc4 \uae30\uc900 \uc704\ubc18.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_toan_phan_unqualified_opinion\"><\/span><b>\uc790\uaca9 \ubbf8\ub2ec \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc758 \ubaa9\ud45c\uc785\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ubb34\uc870\uac74\uc801\uc778 \uac10\uc0ac\uc758\uacac\uc744 \ubc1b\ub294\ub2e4\ub294 \uac83\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc791\uc131 \ubc0f \ud45c\uc2dc\ub418\uc5c8\uc74c\uc744 \ud655\uc778\uc2dc\ucf1c \uc90d\ub2c8\ub2e4. \uc774\ub294 \ub192\uc740 \uc218\uc900\uc758 \uaddc\uc815 \uc900\uc218\ub97c \uc758\ubbf8\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ucd5c\uace0\uc758 \uc2e0\ub8b0\ub97c \uc2ec\uc5b4\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_ngoai_tru_qualified_opinion\"><\/span><b>\uc790\uaca9\uc744 \uac16\ucd98 \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc758\uacac\uc740 \uc911\uc694\ud558\uc9c0\ub9cc \uc804\ubc18\uc801\uc778 \uc624\ub958\uac00 \uc544\ub2cc \uacbd\uc6b0, \ub610\ub294 \uac10\uc0ac\uc778\uc758 \uac10\uc0ac \ubc94\uc704\uac00 \ud2b9\uc815 \uc0ac\uc548(\uc608: \uc7ac\uace0 \uc794\uc561 \ud655\uc778 \ubd88\uac00)\uc5d0 \ud55c\uc815\ub418\ub294 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc81c\ucd9c\ub418\uc9c0\ub9cc, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc81c\uc678 \ud56d\ubaa9\uacfc \uad00\ub828\ub41c \uac70\ub798(\uc608: \uc81c\uc678\ub41c \uc7ac\uace0 \uad00\ub828 \ube44\uc6a9, \uc774\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c)\ub97c \ud2b9\ud788 \uc8fc\uc758 \uae4a\uac8c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_tu_choi_dua_ra_y_kien_disclaimer_of_opinion\"><\/span><b>\uc758\uacac\uc5d0 \ub300\ud55c \uba74\ucc45 \uc870\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc2ec\uac01\ud55c \uacbd\uace0\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc99d\uac70\uac00 \ubd88\ucda9\ubd84\ud558\uace0 \ubd80\uc801\uc808\ud558\uc5ec \uc758\uacac\uc744 \ud45c\uba85\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uc774\ud574\uad00\uacc4\uc790\ub85c\ubd80\ud130 \ub9e4\uc6b0 \ub192\uc740 \uc218\uc900\uc758 \uc870\uc0ac\ub97c \ubc1b\uac8c \ub418\uba70, \uc885\uc885 \uc815\uc2dd \uac10\uc0ac\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_trai_nguoc_adverse_opinion\"><\/span><b>\ubc18\ub300 \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc758\uacac\uc11c\ub294 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud558\uace0 \uad11\ubc94\uc704\ud55c \uc624\ub958\uac00 \uc788\uc5b4 \ubd80\uc815\ud655\ud558\uace0 \ubd88\ud569\ub9ac\ud558\ub2e4\uace0 \uc8fc\uc7a5\ud569\ub2c8\ub2e4. \ubcf8\uc9c8\uc801\uc73c\ub85c, \uc774\ub7ec\ud55c \uc7ac\ubb34\uc81c\ud45c\ub294 \uc815\ud655\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc0b0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc218\uc815\ud558\uace0 \uc0c8\ub85c\uc6b4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ubd80\uc801\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc2ec\uac01\ud55c \uc704\ubc18 \uc0ac\ud56d\uc774 \uc788\uc74c\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_ve_cac_van_de_thue_va_ke_toan_trong_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud3ec\ud568\ub41c \uc138\uae08 \ubc0f \ud68c\uacc4 \ubb38\uc81c\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud68c\uacc4 \uae30\uc900\uacfc \uc138\ubc95\uc774\ub77c\ub294 \ub450 \uac00\uc9c0 \ubcf5\uc7a1\ud55c \uaddc\uc81c \uccb4\uacc4\ub97c \uc5f0\uacb0\ud574 \uc900\ub2e4\ub294 \uc810\uc5d0\uc11c \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4. \ud68c\uacc4\uc640 \uc138\ubb34\uc758 \ucc28\uc774\uc810\uc740 \uc7ac\ubb34\uc81c\ud45c \uc870\uc815\uc758 \uc8fc\uc694 \uc6d0\uc778\uc774\uba70, \uc774\ub294 \uac10\uc0ac\uc778\uc774 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\ub294 \ud575\uc2ec \uc601\uc5ed\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_cua_chuan_muc_ke_toan_den_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\ud68c\uacc4 \uae30\uc900\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAS\uc640 \ubc95\uc778\uc138\ubc95(\ud2b9\ud788 78\/2014\/TT-BTC\ud638 \ubc0f 96\/2015\/TT-BTC\ud638)\uc5d0 \ub530\ub978 \uc218\uc775 \ubc0f \ube44\uc6a9 \uc778\uc2dd \uc6d0\uce59\uc758 \ucc28\uc774\ub85c \uc778\ud574 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ud560 \ub54c \uac10\uc0ac\uc778\uc740 \ub2f9\uae30 \ubc0f \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uc870\uc815 \uc0ac\ud56d\uc744 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_biet_chi_phi_ke_toan_va_chi_phi_duoc_tru_tax_vs_accounting_differences\"><\/span><b>\ud68c\uacc4\uc0c1 \ube44\uc6a9\uacfc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ucc28\uc774\uc810 (\uc138\ubb34\uc0c1 \ucc28\uc774\uc640 \ud68c\uacc4\uc0c1 \ucc28\uc774)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \uc218\uc218\ub8cc:<\/b><span style=\"font-weight: 400;\"> \ub300\uc870 \uc6d0\uce59\uc5d0 \ub530\ub77c \ud2b9\uc815 \uacbd\uc6b0(\uc608: \ucda9\ub2f9\uae08)\uc5d0\ub294 \uc138\uae08 \ubaa9\uc801\uc0c1 \ud544\uc694\ud55c \ubaa8\ub4e0 \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\ub97c \uac16\ucd9c \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uc870\uac74\uc774 \ucda9\uc871\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac70\ub798\uac00 \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\ub418\uc5b4\uc57c \ud558\uace0, \uc801\ubc95\ud55c \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc5b4\uc57c \ud558\uba70, (2\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uac70\ub798\uc758 \uacbd\uc6b0) \ud604\uae08 \uc774\uc678\uc758 \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc138\ubb34 \uad00\uc810\uc5d0\uc11c \ube44\uc6a9\uc758 \ud0c0\ub2f9\uc131\uc744 \uac80\ud1a0\ud558\uc5ec \uc704\ud5d8 \uc218\uc900\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc138\ubb34\uc0c1 \ud569\ub9ac\uc801\uc774\uc9c0 \uc54a\uc740 \ube44\uc6a9\uc774 \ub9ce\uc740 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc5d0 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc774\ub7ec\ud55c \uc870\uc815 \uc0ac\ud56d\uc744 \uba85\uc2dc\uc801\uc73c\ub85c \uae30\uc7ac\ud558\ub3c4\ub85d \uc694\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_chenh_lech_tam_thoi_va_chenh_lech_vinh_vien_deferred_tax\"><\/span><b>\uc77c\uc2dc\uc801 \ucc28\uc774\uc640 \uc601\uad6c\uc801 \ucc28\uc774(\uc774\uc5f0\uc138) \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc704\ud5d8\uc758 \ub300\ubd80\ubd84\uc740 \uc774\uc5f0\ubc95\uc778\uc138 \ucc98\ub9ac \ubc29\uc2dd\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4(\ud68c\uacc4\uae30\uc900\uc11c \uc81c17\ud638 - \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ub530\ub984).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc601\uad6c\uc801\uc778 \ucc28\uc774:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ube44\uc6a9\uc774 \ud68c\uacc4\uc0c1 \uae30\ub85d\ub418\uc5c8\uc9c0\ub9cc \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0(\uc608: \ud589\uc815 \ubc8c\uae08)\uc5d0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uc138\uae08 \ubd80\ub2f4\uc561\uc774 \uc601\uad6c\uc801\uc73c\ub85c \uc99d\uac00\ud558\uac70\ub098 \uac10\uc18c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc77c\uc2dc\uc801\uc778 \ucc28\uc774:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud68c\uacc4 \ub2f9\uad6d\uacfc \uc138\ubb34 \ub2f9\uad6d \uac04\uc758 \uc218\uc775\/\ube44\uc6a9 \uc778\uc2dd \uc2dc\uc810 \ucc28\uc774\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\uba70, \uc774\ub85c \uc778\ud574 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0 \ub610\ub294 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc774\ub7ec\ud55c \ucc28\uc774\uac00 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ub418\uace0 \ud45c\uc2dc\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud558\uba70, \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0\uc758 \uc815\ud655\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc774\ub7ec\ud55c \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_kiem_toan_vien_doi_voi_viec_phat_hien_sai_pham_ve_thue\"><\/span><b>\uc138\ubb34 \ubd80\uc815\ud589\uc704 \uc801\ubc1c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \ucc45\uc784.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA 250(\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc \ubc95\ub960 \ubc0f \uaddc\uc815 \uc900\uc218\uc5d0 \uad00\ud55c \uc0ac\ud56d)\uc5d0 \ub530\ub974\uba74, \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubc95\ub960 \ubc0f \uaddc\uc815 \uc900\uc218\uc640 \uad00\ub828\ud558\uc5ec \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uc99d\uac70\ub97c \ud655\ubcf4\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud2b9\ud788 \ubcf5\uc7a1\ud55c \uac70\ub798, \ud310\ub2e8\uc774 \ub9ce\uc774 \uc694\uad6c\ub418\ub294 \ud56d\ubaa9 \ub610\ub294 \ud0c8\uc138\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\ub294 \uac70\ub798\ub97c \uac80\ud1a0\ud560 \ub54c \uc804\ubb38\uac00\uc801\uc778 \ud68c\uc758\uc801 \ud0dc\ub3c4\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\ub300\ud55c \uc138\uae08 \ubd80\uc815\ud589\uc704(\uc608: \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5 \ubbf8\ubc1c\ud589, \ub9e4\ucd9c \ucd95\uc18c \uc2e0\uace0)\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \uc774\ub7ec\ud55c \ubd80\uc815\ud589\uc704\uac00 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \ud3c9\uac00\ud558\uace0 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud55c\uc815 \uc758\uacac \ub610\ub294 \ubd80\uc801\uc815 \uc758\uacac\uc744 \uc81c\uc2dc\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_thue_gia_tri_gia_tang_VAT_va_thue_thu_nhap_ca_nhan_TNCN\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ud655\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc740 \uc7ac\ubb34\uc81c\ud45c\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138\uc774\uc9c0\ub9cc, \uac10\uc0ac\uad00\uc740 \ub2e4\ub978 \uc720\ud615\uc758 \uc138\uae08\ub3c4 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud070 \ud1b5:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\uc778\uc740 \uc1a1\uc7a5, \uc785\ucd9c\uae08 \uc99d\ube59 \uc11c\ub958\uc758 \uc720\ud6a8\uc131\uacfc \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub41c \uac70\ub798\uc640 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uac04\uc758 \uc77c\uad00\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uc624\ub958(\uc608: \uc798\ubabb\ub41c \uacf5\uc81c)\ub294 \uc138\uae08 \uccb4\ub0a9, \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc73c\uba70 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac1c\uc778 \uc18c\ub4dd\uc138:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \uac10\uc0ac\uad00\uc740 \uae30\uc5c5\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0, \uacf5\uc81c \ubc0f \ub0a9\ubd80, \ud2b9\ud788 \uae09\uc5ec, \ubcf4\ub108\uc2a4 \ubc0f \uae30\ud0c0 \ubcf5\ub9ac\ud6c4\uc0dd \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uac1c\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub824\ub294 \uc758\uc9c0\ub97c \ubcf4\uc5ec\uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_nghia_vu_nop_bao_cao_kiem_toan_thue_cho_co_quan_thue\"><\/span><b>\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uc808\ucc28 \ubc0f \uc758\ubb34.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \ubc95\uc801\uc73c\ub85c \uc758\ubb34\uc801\uc778 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \uc815\ud655\ud55c \uc2dc\uae30\uc640 \uad6d\uc138\uccad\uc5d0\uc11c \uc815\ud55c \uc81c\ucd9c \uc591\uc2dd\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc758\ubb34 \uc81c\ucd9c \ub300\uc0c1\uc740 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c15\uc870 \ubc0f \uc2dc\ud589\ub839 17\/2012\/ND-CP(\uac1c\uc815 \ubc0f \ubcf4\uc644)\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc73c\uba70, \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\uc5c5\uccb4\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4267\" aria-describedby=\"caption-attachment-4267\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4267\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue.jpg\" alt=\"Quy tr\u00ecnh v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4267\" class=\"wp-caption-text\">\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uc808\ucc28 \ubc0f \uc758\ubb34.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00, \uae08\uc735\uae30\uad00, \ubcf4\ud5d8\ud68c\uc0ac, \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc11c\ube44\uc2a4 \uc5c5\uccb4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5\uc740 \uc99d\uad8c\uc744 \ubc1c\ud589\ud558\uace0 \uac70\ub798\ud558\ub294 \uc870\uc9c1\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5(\uc911\uc18c\uae30\uc5c5 \uc81c\uc678).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8, \ub9e4\ucd9c, \uc778\ub825 \ub4f1\uc758 \uae30\uc900\uc5d0 \ub530\ub77c \uc815\uc758\ub418\ub294 \ubaa8\ub4e0 \ubd84\uc57c\uc758 \ub300\uaddc\ubaa8 \uae30\uc5c5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc758\ubb34\uc801\uc73c\ub85c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc744 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc \uc790\ubc1c\uc801\uc73c\ub85c \uc138\ubb34\uc870\uc0ac\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc5c5\uc774\ub77c\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc740\ud589\uc774\ub098 \ud30c\ud2b8\ub108\uc640 \uac19\uc740 \uc678\ubd80 \ub2f9\uc0ac\uc790\uc640 \uad00\ub828\ub41c \uacbd\uc6b0\uc5d0\ub294 \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_hinh_thuc_nop_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c \ubc0f \ud615\uc2dd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc740 \uc138\ubb34 \ubcf4\uace0\uc11c(\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c)\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138 \ucd5c\uc885 \uc815\uc0b0 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\ub294 \uae30\ud55c\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc9c0\uc18d:<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4(\uc608: 12\uc6d4 31\uc77c\ub85c \ub05d\ub098\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc758 \uacbd\uc6b0 3\uc6d4 31\uc77c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc81c\ucd9c \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> \ud604\uc7ac \uc7ac\ubb34\uc81c\ud45c \ubc0f \uad00\ub828 \ucca8\ubd80\uc11c\ub958 \uc81c\ucd9c\uc740 \uc8fc\ub85c \uad6d\uc138\uccad\uc758 \uc804\uc790 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uc989, \uc138\uae08 \uc2e0\uace0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4(HTKK)\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\uc640 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0, \uad6d\uc138\uccad \uc804\uc790 \ud3ec\ud138(thuedientu.gdt.gov.vn)\uc744 \ud1b5\ud574 \ud30c\uc77c\uc744 \uc81c\ucd9c\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc138\uae08 \uc815\uc0b0 \uc11c\ub958\uc640 \ud568\uaed8 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c \ud30c\uc77c(PDF)\uc744 \ucca8\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_quy_trinh_nop_bao_cao_kiem_toan_thue_qua_mang\"><\/span><b>\uc628\ub77c\uc778\uc73c\ub85c \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc628\ub77c\uc778\uc73c\ub85c \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uacfc\uc815\uc5d0\ub294 \ucca0\uc800\ud55c \uc900\ube44\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_buoc_chuan_bi_du_lieu\"><\/span><b>\ub370\uc774\ud130 \uc900\ube44 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7ac\ubb34\uc81c\ud45c\uc640 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c \uc6d0\ubcf8\uc5d0 \uc0ac\uc5c5\uccb4\uc640 \ud68c\uacc4\ubc95\uc778\uc758 \uc11c\uba85 \ubc0f \uc778\uc7a5\uc774 \ubaa8\ub450 \uae30\uc7ac\ub418\uc5b4 \uc788\uace0 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc11c\ub958 \uc900\ube44:<\/b><span style=\"font-weight: 400;\"> HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \ud68c\ub78c 200\/2014\/TT-BTC \ub610\ub294 \ud68c\ub78c 133\/2016\/TT-BTC\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\uc591\uc2dd 03\/TNDN) \ubc0f \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucca8\ubd80\ud30c\uc77c\uc744 \uc0dd\uc131\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \uc62e\uae30\ub2e4 <\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span style=\"font-weight: 400;\"> (\uc7ac\ubb34\uc81c\ud45c \ubc0f \ubaa8\ub4e0 \uac10\uc0ac \uc758\uacac\uc744 \ud3ec\ud568\ud558\uc5ec) \ubaa8\ub4e0 \ubb38\uc11c\ub97c PDF \ud615\uc2dd\uc73c\ub85c \ubcc0\ud658\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ud30c\uc77c\uc740 \uba85\ud655\ud558\uace0 \uc27d\uac8c \uc2dd\ubcc4\ud560 \uc218 \uc788\ub294 \uc774\ub984\uc744 \uac00\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quy_trinh_gui_file_va_xac_nhan\"><\/span><b>\ud30c\uc77c \uc81c\ucd9c \ubc0f \ud655\uc778 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \uc804\uc790 \uc138\uae08 \ud3ec\ud138(thuedientu.gdt.gov.vn)\uc5d0 \uc811\uc18d\ud558\uc5ec \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc804\uc790 \uc138\uae08 \uacc4\uc815\uc73c\ub85c \ub85c\uadf8\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uae30\ub2a5\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc900\ube44\ub41c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc591\uc2dd\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucca8\ubd80\ub41c \ud30c\uc77c\uc740 \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ubb38\uc11c \ucca8\ubd80 \uc778\ud130\ud398\uc774\uc2a4\uc5d0\uc11c \uc900\ube44\ub41c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c \ud30c\uc77c(PDF)\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624. \uc774 \ucca8\ubd80 \ud30c\uc77c\uc740 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc5d0 \ud544\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uc11c\uba85 \ud6c4 \ubcf4\ub0b4\uc8fc\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc804\uc790 \uc11c\uba85\uc744 \ud558\uace0 \uc81c\ucd9c \ubc84\ud2bc\uc744 \ud074\ub9ad\ud558\uc2ed\uc2dc\uc624. \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc81c\ucd9c\uc774 \uc131\uacf5\uc801\uc73c\ub85c \uc644\ub8cc\ub418\uc5c8\ub2e4\ub294 \ud655\uc778 \uba54\uc2dc\uc9c0\ub97c \ud45c\uc2dc\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ud655\uc778 \uba54\uc2dc\uc9c0\ub97c \uaf3c\uaf3c\ud788 \ud655\uc778\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_khi_khong_nop_hoac_nop_cham_bao_cao_kiem_toan\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ub2a6\uac8c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \ubc95\uc801 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ub2a6\uac8c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \uc138\ubb34 \uad00\ub9ac \ubc0f \ub3c5\ub9bd \uac10\uc0ac \uad00\ub828 \ubc95\ub960 \uc704\ubc18\uc5d0 \ud574\ub2f9\ud558\uba70, \ubc95\ub839 125\/2020\/ND-CP(\uc138\uae08 \ubc0f \uc1a1\uc7a5 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \ubc95\ub839) \ubc0f \ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub77c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc5f0\uccb4\ub8cc:<\/b><span style=\"font-weight: 400;\"> \ubc8c\uae08\uc740 \uc9c0\uc5f0 \uae30\uac04\uacfc \uc704\ubc18 \ud589\uc704\uc758 \uc2ec\uac01\uc131\uc5d0 \ub530\ub77c \uc218\ubc31\ub9cc VND\uc5d0\uc11c \uc218\ucc9c\ub9cc VND\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub354 \uc2ec\uac01\ud55c \uacb0\uacfc:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc740 \uae30\uc5c5\uc744 \uc138\ubb34\uc0c1 \uace0\uc704\ud5d8\uad70\uc73c\ub85c \ubd84\ub958\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc7a6\uc740 \uc138\ubb34\uc870\uc0ac \ubc0f \uac80\uc0ac\ub97c \ubc1b\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4. \uc2ec\uac01\ud55c \uacbd\uc6b0, \uace0\uc758\uc801\uc778 \ubc95\uaddc \uc704\ubc18\uc740 \uc0ac\uc5c5 \uc6b4\uc601 \ubc0f \ud30c\ud2b8\ub108\uc640\uc758 \uac70\ub798\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_luu_y_nang_cao_chat_luong_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ucd5c\uace0 \uc218\uc900\uc744 \ucda9\uc871\ud558\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc778 \uce21\uba74\uc5d0 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_bang_chung_kiem_toan\"><\/span><b>\uac10\uc0ac \uc99d\uac70 \ud45c\uc900\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798, \ud2b9\ud788 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uac70\ub798\ub294 \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\uc778\uc740 VSA 500\uc5d0 \ub530\ub77c \uc774\ub7ec\ud55c \uc99d\uac70\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_giao_dich_lien_ket_transfer_pricing_%E2%80%93_TP\"><\/span><b>\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798(\uc774\uc804\uac00\uaca9 \u2013 TP) \uad00\ub828 \uc11c\ub958 \uc791\uc131\uc744 \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub974\uba74, \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\ub294 \uc138\ubb34\uc870\uc0ac\uc758 \ud575\uc2ec \ucd08\uc810\uc785\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac\uad00\uc740 \uae30\uc5c5\uc774 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \ud30c\uc77c(TP \ud30c\uc77c)\uc744 \uc791\uc131\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud2b9\ud788 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubcfc \uac83\uc785\ub2c8\ub2e4. \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uac00 \uc788\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, TP \ud30c\uc77c\uc758 \uc138\ubd80 \ub0b4\uc6a9\uacfc \uc815\ud655\uc131\uc774 \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uacfc \uc138\ubb34 \uc704\ud5d8 \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \uc694\uc18c\uac00 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 TP \ud30c\uc77c\uc744 \uc5b8\uc81c\ub4e0\uc9c0 \uc27d\uac8c \uc811\uadfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\uace0 \uad6d\uc81c \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_tinh_hop_ly_cua_du_phong\"><\/span><b>\ud574\ub2f9 \uc870\ud56d\uc758 \ud569\ub9ac\uc131 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ub300\uc190\ucda9\ub2f9\uae08(\uc608: \ub300\uc190\uc0c1\uac01\ucda9\ub2f9\uae08 \ubc0f \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00\uc808\ud558\ucda9\ub2f9\uae08)\uc740 \ud68c\uacc4\uc0ac\uc640 \uc138\ubb34\ub2f9\uad6d \uac04\uc5d0 \uc885\uc885 \ub17c\uc7c1\uc758 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \ud68c\uacc4\uc0ac\ub294 \uc608\uc0c1 \uc190\uc2e4\uc744 \uae30\uc900\uc73c\ub85c \ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud558\ub294 \ubc18\uba74, \uc138\ubb34\ub2f9\uad6d\uc740 \uc7ac\ubb34\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c \uba85\ud655\ud55c \uc99d\uac70\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub9cc \ucda9\ub2f9\uae08 \uc124\uc815\uc744 \ud5c8\uc6a9\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc774\ub7ec\ud55c \uacc4\uc0b0 \ubc29\uc2dd\uc758 \uadfc\uac70\ub97c \uac80\ud1a0\ud558\uc5ec, \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc774\ub7ec\ud55c \ucc28\uc774\uc5d0 \ub300\ud55c \ucc98\ub9ac \uacfc\uc815\uc774 \ud22c\uba85\ud558\uac8c \ubc18\uc601\ub418\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_khoan_ghi_chu_bat_buoc_va_tu_nguyen_trong_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uc758 \ud544\uc218 \ubc0f \uc790\ubc1c\uc801 \uc8fc\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d\uc740 \uac70\ub798\ub97c \uc790\uc138\ud788 \uc124\uba85\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ub300\ud55c \uc124\uba85:<\/b><span style=\"font-weight: 400;\"> \uc138\uc804 \uc774\uc775\uacfc \ub2f9\uae30 \ubc95\uc778\uc138 \ube44\uc6a9\uc744 \ube44\uad50\ud558\uc5ec \uc77c\uc2dc\uc801 \ucc28\uc774\uc640 \uc601\uad6c\uc801 \ucc28\uc774\ub97c \uba85\ud655\ud788 \uad6c\ubd84\ud558\uc5ec \uc81c\uc2dc\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4(VSA 706\uc5d0 \ub530\ub984). \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud558\uac8c \uace0\ub824\ud558\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \uae30\uac04 \uc885\ub8cc \ud6c4 \ubc1c\uc0dd\ud55c \uc0ac\uac74\uc5d0 \ub300\ud55c \uc124\uba85:<\/b><span style=\"font-weight: 400;\"> \ub9c8\uac10\uc77c \uc774\ud6c4, \ud558\uc9c0\ub9cc \ud574\uc81c\uc77c \uc774\uc804\uc5d0 \uc911\ub300\ud55c \uc0ac\uac74\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0 <\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span style=\"font-weight: 400;\"> (\uc608\ub97c \ub4e4\uc5b4, \ub300\uaddc\ubaa8 \uc138\uae08 \uc18c\uc1a1\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0) \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c \uc774\uc6a9\uc790\uac00 \ubcf4\uace0\uc77c \ud604\uc7ac\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc5d0 \ub300\ud574 \uc624\ud574\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uae30 \uc704\ud574 \ud574\ub2f9 \uc0ac\uc2e4\uc744 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_kiem_toan_tu_mang_luoi_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc740 \uac10\uc0ac\ubc95\uc778\uc758 \uc5ed\ub7c9\uacfc \ud3c9\ud310\uc5d0 \ud06c\uac8c \uc88c\uc6b0\ub429\ub2c8\ub2e4. \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c \uc804\ubb38 \ub124\ud2b8\uc6cc\ud06c \ub0b4\uc758 \uac10\uc0ac\ubc95\uc778\uc744 \uc120\ud0dd\ud558\uba74 \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uac00 VSA(\uc138\ubb34\uae30\uc900\ubc95)\ub97c \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc138\uccad\uc758 \uc7a0\uc7ac\uc801\uc778 \uac10\uc0ac \uc704\ud5d8\uae4c\uc9c0 \uc608\uce21\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_vi_du_thuc_te_ve_anh_huong_cua_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ubbf8\uce58\ub294 \uc601\ud5a5\uc5d0 \ub300\ud55c \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc601\ud5a5\uc744 \ub354\uc6b1 \uba85\ud655\ud788 \ud558\uae30 \uc704\ud574, \ud2b9\uc815 \uac10\uc0ac \uc758\uacac\uc774 \uc138\ubb34 \uc704\ud5d8 \ubc0f \uc0ac\uc5c5 \uacb0\uc815\uc5d0 \uc5b4\ub5bb\uac8c \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294\uc9c0\uc5d0 \ub300\ud55c \uc608\uc2dc\ub97c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_ngoai_tru_ve_viec_ghi_nhan_doanh_thu_hop_dong_xay_dung\"><\/span><b>\uc0ac\ub840 \uc5f0\uad6c: \uac74\uc124 \uacc4\uc57d \uc218\uc775 \uc778\uc2dd \uad00\ub828 \uc608\uc678 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \ud68c\uc0ac(\ud68c\uc0ac A)\ub294 \uacf5\uc815\ub960 \uae30\uc900 \uc218\uc775 \uc778\uc2dd\ubc95(VAS 15)\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc218\uc775\uc744 \uc778\uc2dd\ud558\uc9c0\ub9cc, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc77c\ubd80 \uacc4\uc57d\uc5d0 \ub300\ud574 \uc804\ub7c9 \uc644\ub8cc \uae30\uc900 \uc218\uc775 \uc778\uc2dd\ubc95\uc744 \uc0ac\uc6a9\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4266\" aria-describedby=\"caption-attachment-4266\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4266\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue.jpg\" alt=\"Ph\u00e2n t\u00edch v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4266\" class=\"wp-caption-text\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ubbf8\uce58\ub294 \uc601\ud5a5\uc5d0 \ub300\ud55c \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \ubb38\uc81c:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\uc778\uc740 VAS 15\uc5d0 \ub530\ub978 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc774 \ud569\ub9ac\uc801\uc774\uc9c0\ub9cc \ub2f9\ud574 \uc5f0\ub3c4\uc758 \ubaa8\ub4e0 \uc138\ubb34 \uaddc\uc815\uc744 \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud560 \uc218\ub294 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac10\uc0ac\uc778\uc758 \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\uc778\uc740 \ud2b9\uc815 \uac74\uc124 \uacc4\uc57d\uc5d0 \ub300\ud55c \uc218\uc775 \ubc0f \ube44\uc6a9 \uc778\uc2dd\uacfc \uad00\ub828\ud558\uc5ec \ubb34\uc870\uac74\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uae08\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5:<\/b><span style=\"font-weight: 400;\"> \uc774 \uc138\ubb34\uc870\uc0ac \ubcf4\uace0\uc11c\uac00 \uc81c\ucd9c\ub418\uba74 \uc138\ubb34 \ub2f9\uad6d\uc740 \uc989\uc2dc \uc218\uc775 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \ub300\ud55c \uc704\ud5d8\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc740 \uc81c\uc678\ub41c \uacc4\uc57d\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \uc2e4\uc2dc\ud558\uc5ec \uc138\uae08 \uc758\ubb34\ub97c \uc7ac\uc0b0\uc815\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7ac\uc815\uc801 \uc601\ud5a5:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uc608\uc678 \uc0ac\ud56d\uc73c\ub85c \uc778\ud574 \uac10\uc0ac\ub41c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc2e0\ub8b0\ub3c4\uac00 \ub5a8\uc5b4\uc84c\uc73c\ubbc0\ub85c, \uc740\ud589\uc740 A\uc0ac\uc5d0\uac8c \ub300\ucd9c \ub2a5\ub825\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \uc644\uc804\uc131\ucde8\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \ucd94\uc815 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc218\uc815\ud558\ub3c4\ub85d \uc694\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uc0ac\ub840\ub294 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ub2e8\uc21c\ud788 \ud655\uc778 \ubb38\uc11c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud2b9\uc815 \uc704\ud5d8 \uc815\ubcf4\ub97c \uc804\ub2ec\ud558\ub294 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud558\ub2e4\ub294 \uac83\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quy_trinh_chuan_bi_bao_cao_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ub54c \ubc1b\uc73c\ub824\uba74 \uae30\uc5c5\uc740 \uc11c\ub958\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 296px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc744 \uc704\ud55c \ucd5c\uc801\ud654\ub41c \uc808\ucc28 \uc694\uc57d.<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>\ub2e8\uacc4<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc0ac\uc5c5\uc758 \uc8fc\uc694 \uc784\ubb34<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubaa9\ud45c<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4: \uc608\ube44 \ub2e8\uacc4<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubb38\uc11c\uc640 \uc8fc\uc694 \ud68c\uacc4 \uc815\ucc45\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ubc94\uc704\ub97c \uacb0\uc815\ud558\uace0 \uc608\ube44 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4: \ud604\uc7a5 \ubc29\ubb38<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c, \uc815\uae30\uc801\uc778 \ud68c\uacc4 \uae30\ub85d \ubc0f \uc8fc\uc694 \uac70\ub798 \uae30\ub85d\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uace0, \ub0b4\ubd80\ud1b5\uc81c \ud14c\uc2a4\ud2b8\ub97c \uc218\ud589\ud558\uba70, \uc911\uc694\ud55c \uc138\ubb34 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4: \ucd5c\uc885<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \ucd08\uc548, \ub9e4\ucd9c\ucc44\uad8c\/\ub9e4\uc785\ucc44\ubb34 \uc870\uc815 \uba85\uc138\uc11c, \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc11c\ub958 \ubc0f \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uae30\ubcf8 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uace0, \uc624\ub958\ub97c \uc694\uc57d\ud558\uace0, \uc758\uacac\uc744 \ud655\uc815\ud558\uace0, \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uacfc\uc758 \uae34\ubc00\ud55c \ud611\ub825, \ud2b9\ud788 \ud68c\uacc4\uc640 \uc138\uae08 \uac04\uc758 \ubd88\uc77c\uce58\uc5d0 \ub300\ud55c \uc124\uba85\uc740 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 90\uc77c \uae30\ud55c \ub0b4\uc5d0 \ubc1c\ud589\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\uace0, \uc5f0\uccb4\ub8cc \ubd80\uacfc\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\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>\uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc6b4\uc601 \ubc0f \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uc138\uae08 \uc758\ubb34\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ud655\uc778\ud558\ub294 \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4. \ubcf4\uace0\uc11c \uc81c\ucd9c\uc740 \uc138\ubb34\uac10\uc0ac \ubc0f \uc870\uc0ac \uc704\ud5d8\uc744 \uc904\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc774\ud574\uad00\uacc4\uc790\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4. \ubb34\uc870\uac74\uc801\uc778 \uc758\uacac\uc774 \ub2f4\uae34 \uc138\ubb34\uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \uae30\uc5c5 \ud3c9\ud310 \ud5a5\uc0c1, \uacbd\uc7c1\ub825 \uac15\ud654, \uadf8\ub9ac\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc5d0 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacbd\uc601\uc9c4\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790, \uc81c\ucd9c \uae30\ud55c, \uadf8\ub9ac\uace0 \ud68c\uacc4-\uc138\ubb34 \ubd88\uc77c\uce58 \ucc98\ub9ac \ubc29\ubc95\uc5d0 \ub300\ud55c \uc774\ud574\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<p>\ubca0\ud2b8\ub0a8 \ubc95\ub960 \ubc0f \uad6d\uc81c \uad00\ud589\uc744 \uc900\uc218\ud558\ub294 \ud45c\uc900\ud654\ub41c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c\ub294 \uc804\ubb38 \ud68c\uacc4\ubc95\uc778\uc758 \uc9c0\uc6d0\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uc2ec\uce35\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc0f \uc138\ubb34 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \uc720\ud6a8\ud55c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud655\ubcf4\ud558\uace0 \ubc95\uc778 \uc18c\ub4dd\uc138, \ubd80\uac00\uac00\uce58\uc138, \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uad00\ub828 \ubb38\uc81c\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. MAN\uacfc \ud568\uaed8\ub77c\uba74 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e8\uc21c\ud55c \ubc95\uaddc \uc900\uc218 \ubb38\uc11c\uac00 \uc544\ub2cc \uacbd\uc601 \ubc0f \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc9c0\uc6d0\ud558\ub294 \ub3c4\uad6c\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<p>&nbsp;<\/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: man@man.net.vn<\/span><\/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>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf, th\u01b0\u1eddng th\u1ec3 hi\u1ec7n th\u00f4ng qua b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd quan tr\u1ecdng do c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u00e1t h\u00e0nh nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a BCTC. B\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u1ed5 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4263","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=4263"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4263\/revisions"}],"predecessor-version":[{"id":4270,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4263\/revisions\/4270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4265"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}