{"id":4336,"date":"2025-12-26T01:29:22","date_gmt":"2025-12-26T08:29:22","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4336"},"modified":"2026-01-19T19:07:08","modified_gmt":"2026-01-20T02:07:08","slug":"dich-vu-kiem-toan-thue-chuyen-nghiep","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/","title":{"rendered":"\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \u2013 \uc624\ub958 \ubc1c\uacac \ubc0f \uc138\uae08 \uccb4\ub0a9 \uc608\ubc29."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\uacfc \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \ub2f9\uad6d\uc758 \uc2e4\uc0ac \uc804\uc5d0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uc11c\ub958\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uac80\ud1a0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \ud575\uc2ec \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ub9e5\ub77d\uc5d0\uc11c... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \ucd5c\uadfc \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798 \ubc0f \uc804\uc790 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uac15\ud654\ub41c \uc9c0\uce68\uc774 \ubc1c\ud45c\ub428\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc774 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc2dc\uae09\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc138\uccad \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74, 701\uac1c \uc774\uc0c1\uc758 \uae30\uc5c5\uc774 \uc815\ucc45 \uc801\uc6a9\uc0c1\uc758 \uac1d\uad00\uc801 \uc624\ub958\ub85c \uc778\ud574 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubbf8\ub0a9 \uc138\uae08 \ubc0f \ud589\uc815 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc558\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\ub294 \uc218\ub2e8\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \ud604\ud589 \uc138\uc81c \ud61c\ud0dd\uc744 \uadf9\ub300\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uc804\ub7b5\uc801 \ucee8\uc124\ud305 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\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\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Dich_vu_kiem_toan_thue_la_gi_Khai_niem_va_ban_chat_phap_ly\" >\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00? \uac1c\ub150 \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\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Phan_biet_kiem_toan_thue_va_thanh_tra_thue\" >\uc138\ubb34\uac10\uc0ac\uc640 \uc138\ubb34\uc870\uc0ac\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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tai_sao_doanh_nghiep_can_su_dung_dich_vu_kiem_toan_thue_ngay_hom_nay\" >\uc624\ub298\ub0a0 \uae30\uc5c5\ub4e4\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Phat_hien_va_ngan_ngua_rui_ro_sai_pham_hanh_chinh\" >\ud589\uc815 \uc704\ubc18 \uc704\ud5d8\uc744 \ud0d0\uc9c0\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Toi_uu_hoa_so_thue_phai_nop_mot_cach_hop_phap\" >\ubc95\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \ubc94\uc704 \ub0b4\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tang_cuong_uy_tin_va_su_minh_bach_tai_chinh\" >\uae08\uc735 \uc2e0\ub8b0\uc131\uacfc \ud22c\uba85\uc131 \uac15\ud654.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Quy_trinh_thuc_hien_dich_vu_kiem_toan_thue_chuan_muc_tai_MAN\" >MAN\uc758 \ud45c\uc900 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan\" >1\ub2e8\uacc4: \ud604\uc7a5 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_2_Kiem_tra_he_thong_kiem_soat_noi_bo_ve_thue\" >2\ub2e8\uacc4: \ub0b4\ubd80 \uc138\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_3_Ra_soat_chi_tiet_cac_sac_thue_Fieldwork\" >3\ub2e8\uacc4: \uc138\uae08 \uc138\ubd80 \uc0ac\ud56d \uac80\ud1a0 (\ud604\uc7a5 \uc870\uc0ac)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_4_Thao_luan_cac_van_de_phat_hien_va_dua_ra_kien_nghi\" >4\ub2e8\uacc4: \ud30c\uc545\ub41c \ubb38\uc81c\uc810\uc744 \ub17c\uc758\ud558\uace0 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\" >5\ub2e8\uacc4: \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ubc1c\ud589\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Noi_dung_chi_tiet_trong_dich_vu_kiem_toan_thue_cac_sac_thue_chinh\" >\uc8fc\uc694 \uc138\uae08 \uc720\ud615\uc5d0 \ub300\ud55c \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc0c1\uc138 \ub0b4\uc6a9.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Gia_tri_gia_tang_GTGT\" >\ubd80\uac00\uac00\uce58\uc138(VAT) \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Thu_nhap_doanh_nghiep_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Thu_nhap_ca_nhan_TNCN\" >\uac1c\uc778\uc18c\ub4dd\uc138 \uac10\uc0ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Doi_tuong_nao_bat_buoc_va_nen_su_dung_dich_vu_kiem_toan_thue\" >\uc5b4\ub5a4 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud558\uba70, \uc5b4\ub5a4 \uae30\uc5c5\uc740 \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud569\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhom_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_bao_gom_thue\" >\uc7ac\ubb34\uc81c\ud45c(\uc138\uae08 \uc2e0\uace0\uc11c \ud3ec\ud568)\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc758 \uadf8\ub8f9\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhom_doanh_nghiep_nen_chu_dong_kiem_toan_thue_tu_nguyen\" >\uae30\uc5c5\ub4e4\uc740 \uc790\ubc1c\uc801\uc778 \uc138\ubb34\uc870\uc0ac\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc120\ud0dd\ud574\uc57c \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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhung_luu_y_quan_trong_ve_muc_phat_vi_pham_thue\" >\uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c \uad00\ub828 \uc911\uc694 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Cac_loi_thuong_gap_ma_dich_vu_kiem_toan_thue_thuong_phat_hien\" >\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0\uc11c \ud754\ud788 \ubc1c\uacac\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Bang_gia_dich_vu_kiem_toan_thue_Tham_khao\" >\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c (\ucc38\uace0\uc6a9)<\/a><\/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\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_thue_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\ub294 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_thue\" >FAQ \u2013 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_thue_co_thay_the_duoc_viec_quyet_toan_thue_voi_nha_nuoc_khong\" >\uc138\ubb34\uc870\uc0ac\uac00 \uc815\ubd80\uc640\uc758 \uc138\uae08 \uc815\uc0b0\uc744 \ub300\uccb4\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/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\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Doanh_nghiep_nho_SME_co_can_dich_vu_kiem_toan_thue_khong\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Thoi_diem_nao_la_tot_nhat_de_thue_dich_vu_kiem_toan_thue\" >\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30\uc5d0 \uac00\uc7a5 \uc88b\uc740 \uc2dc\uae30\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_thue_la_gi_Khai_niem_va_ban_chat_phap_ly\"><\/span><b>\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00? \uac1c\ub150 \ubc0f \ubc95\uc801 \uc131\uaca9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \ub3c5\ub9bd\uc801\uc73c\ub85c \uc870\uc0ac \ubc0f \ud3c9\uac00\ud558\uc5ec \uc138\ubb34 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \uac80\uc99d\ud558\ub294 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \ub2ec\ub9ac \uc138\ubb34\uac10\uc0ac\ub294 \ubc95\uc778\uc138, \ubd80\uac00\uac00\uce58\uc138, \uac1c\uc778\uc18c\ub4dd\uc138, \uac74\uc124\uc5c5\uc138 \ub4f1 \ud575\uc2ec \uc138\ubaa9\uc5d0 \ub300\ud574 \uc2ec\uce35\uc801\uc73c\ub85c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4338\" aria-describedby=\"caption-attachment-4338\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4338\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ Kh\u00e1i ni\u1ec7m 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\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4338\" class=\"wp-caption-text\">\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00? \uac1c\ub150 \ubc0f \ubc95\uc801 \uc131\uaca9.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \uadfc\uac70\ud558\uc5ec \uc81c\uacf5\ub418\ub294 \uc774 \uc11c\ube44\uc2a4\ub294 \uc138\ubb34 \uad00\uc810\uc5d0\uc11c \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc5d0 \ub300\ud55c \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc758 \uacb0\uacfc\ub294 \uae30\uc5c5 \uacbd\uc601\uc9c4\uc5d0\uac8c \uc720\uc6a9\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc815\ubd80 \uae30\uad00, \uc740\ud589 \ubc0f \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc640\uc758 \ud611\ub825\uc5d0 \uc788\uc5b4 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_thue_va_thanh_tra_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac\uc640 \uc138\ubb34\uc870\uc0ac\uc758 \ucc28\uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ub354 \uc798 \uc774\ud574\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \ubc0f \uac80\ud1a0 \ud65c\ub3d9\uacfc \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\uc5ec \ubc95\uc801 \uc624\ud574\ub97c \ud53c\ud574\uc57c \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>\uc138\ubb34\uac10\uc0ac\uc640 \uc138\ubb34\uc870\uc0ac\ub97c \uad6c\ubd84\ud558\ub294 \ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\ubb34\uac10\uc0ac (\ub3c5\ub9bd \uc11c\ube44\uc2a4)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\ubb34\uc870\uc0ac\uad00(\uc815\ubd80 \uae30\uad00)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \uc8fc\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778(MAN \ub4f1)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\/\uc138\ubb34\uad6d \uac80\uc0ac\ud300<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\ubc1c\uc801 (\ub610\ub294 \ub300\uc0c1 \uadf8\ub8f9\uc5d0 \ub530\ub77c \uc758\ubb34\uc801)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\ud68d\uc5d0 \ub530\ub978 \uc758\ubb34 \uc0ac\ud56d \ub610\ub294 \uc704\ubc18 \uc0ac\ud56d \ud45c\uc2dc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc815\uc774 \ud544\uc694\ud55c \uc624\ub958\ub97c \ud30c\uc545\ud558\uace0 \ube44\uc6a9 \ucd5c\uc801\ud654 \ubc29\uc548\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uace0 \ubc95\ub960 \uc704\ubc18 \uc0ac\ud56d\uc744 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \uacb0\uacfc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c, \uacbd\uc601 \uc790\ubb38 \uc11c\ud55c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac80\uc0ac \ubcf4\uace0\uc11c, \uacfc\ud0dc\ub8cc \ubd80\uacfc \uacb0\uc815 \ubc0f \uc790\uae08 \ud68c\uc218.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud6a8\uc6a9 \uac00\uce58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc704\ud5d8 \uad00\ub9ac, \ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uc138\uae08 \ubc0f \ubc8c\uae08 \ub0a9\ubd80\uc758 \ubc95\uc801 \uadfc\uac70.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_thue\"><\/span><b>\uc138\ubb34\uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144\uc5d0\ub294 \uac10\uc0ac \ubc0f \uc138\uae08 \uc2e0\uace0 \ud65c\ub3d9\uc774 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638: \ub0a9\uc138\uc790\uc758 \uc758\ubb34\ub97c \uaddc\uc815\ud558\ub294 \uae30\ubcf8 \ud2c0\uc744 \uc81c\uacf5\ud55c\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP: \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \uaddc\uc815 \u2013 \ud604\uc7ac \uc138\ubb34 \uac10\uc0ac\uc758 \uc8fc\uc694 \uc7c1\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 80\/2021\/TT-BTC: \uc138\ubb34\ud589\uc815\ubc95 \uc77c\ubd80 \uc870\ud56d \uc2dc\ud589 \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 132\/2020\/ND-CP: \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\uac00 \uc788\ub294 \uae30\uc5c5\uc758 \uc138\ubb34 \uad00\ub9ac\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc9c0\uce68\uc758 \uc870\ud56d\uc744 \uc798\ubabb \uc801\uc6a9\ud558\uba74 \ub9c9\ub300\ud55c \uc7ac\uc815\uc801 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc744 \ubcf4\ud638\ud558\ub294 &quot;\ubc29\ud328&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_su_dung_dich_vu_kiem_toan_thue_ngay_hom_nay\"><\/span><b>\uc624\ub298\ub0a0 \uae30\uc5c5\ub4e4\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uacbd\uc81c \uc815\ucc45\uc758 \ub04a\uc784\uc5c6\ub294 \ubcc0\ub3d9\uacfc \ub2f9\uad6d\uc758 \uc8fc\uae30\uc801\uc778 \uac80\uc0ac\ub85c \uc778\ud574 \uae30\uc5c5\ub4e4\uc740 \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc5d0 \ub300\ud574 \ud56d\uc0c1 \ubd88\uc548\ud574\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uc0ac\ub0b4 \ud68c\uacc4\ud300\uc774 \uc5c5\ubb34 \uc911\ubcf5\uc73c\ub85c \uc778\ud574 \ucda9\ubd84\ud788 \uc81c\uacf5\ud558\uae30 \uc5b4\ub824\uc6b4 \ubd80\ubd84\uc744 \ubcf4\uc644\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_ngua_rui_ro_sai_pham_hanh_chinh\"><\/span><b>\ud589\uc815 \uc704\ubc18 \uc704\ud5d8\uc744 \ud0d0\uc9c0\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub300\ubd80\ubd84\uc758 \uc138\uae08 \uc624\ub958\ub294 \uace0\uc758\uc801\uc778 \uac83\uc774 \uc544\ub2c8\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc0c8\ub85c\uc6b4 \ubc95\uaddc\ub97c \uc81c\ub300\ub85c \uc219\uc9c0\ud558\uc9c0 \ubabb\ud574\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ubaa8\ub4e0 \ub9e4\uc785 \ubc0f \ub9e4\ucd9c \uc1a1\uc7a5\uc744 \uac80\ud1a0\ud558\uc5ec \uc1a1\uc7a5 \uc5c6\uc774 \uc9c0\ucd9c\ub41c \ube44\uc6a9\uc774\ub098 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud55c \ube44\uc6a9\uc758 \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \uc870\uae30 \ubc1c\uacac\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \ucd94\uac00 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc81c\ucd9c\ud558\uc5ec \uc5f0\uccb4\ub8cc(\ud604\uc7ac \ubbf8\ub0a9 \uc138\uc561\uc5d0 \ub300\ud574 \ud558\ub8e8 0.031 TP3T)\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_so_thue_phai_nop_mot_cach_hop_phap\"><\/span><b>\ubc95\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \ubc94\uc704 \ub0b4\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4341\" aria-describedby=\"caption-attachment-4341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4341\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf ngay h\u00f4m nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4341\" class=\"wp-caption-text\">\uc624\ub298\ub0a0 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc801\uc6a9 \uc870\uac74\uc5d0 \ub300\ud55c \uc774\ud574 \ubd80\uc871\uc73c\ub85c \uc138\uae08 \ud61c\ud0dd\uc744 \ub193\uce58\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ub300\uc0c1 \ube44\uc6a9, \ucca8\ub2e8 \uae30\uc220 \ubc0f \uad50\uc721 \ubd84\uc57c\uc758 \uc138\uae08 \uba74\uc81c, \ud22c\uc790 \uc9c0\uc5ed\uc5d0 \ub530\ub978 \uc778\uc13c\ud2f0\ube0c \ub4f1\uc744 \ud30c\uc545\ud558\ub3c4\ub85d \ub3c4\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ud558\ub294 \uc9c1\uc811\uc801\uc778 \uacbd\uc81c\uc801 \uac00\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_su_minh_bach_tai_chinh\"><\/span><b>\uae08\uc735 \uc2e0\ub8b0\uc131\uacfc \ud22c\uba85\uc131 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ub9ac\uc988 A, B \ud22c\uc790 \uc720\uce58 \ub610\ub294 IPO\ub97c \uc900\ube44\ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac00\uc7a5 \uac15\ub825\ud55c \uc99d\uac70\uc785\ub2c8\ub2e4. \ud22c\uc790\uc790\ub4e4\uc740 \uc81c3\uc790\uac00 \uc138\uae08 \uc758\ubb34\ub97c \uac80\uc99d\ud558\uc5ec \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc774 \uc5c6\uc74c\uc744 \ud655\uc778\ud588\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc54c\uac8c \ub418\uba74 \uae30\uc5c5\uc758 \uc774\uc775 \uc218\uce58\uc5d0 \ub354\uc6b1 \uc2e0\ub8b0\ub97c \uac16\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_kiem_toan_thue_chuan_muc_tai_MAN\"><\/span><b>MAN\uc758 \ud45c\uc900 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc5d0\uc11c\ub294 \uc544\ubb34\ub9ac \uc0ac\uc18c\ud55c \uc624\ub958\ub77c\ub3c4 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \uc5c4\uaca9\ud55c \uac10\uc0ac \uc808\ucc28\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc11c\ube44\uc2a4 <\/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;\"> \uc800\ud76c \ud504\ub85c\uc138\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e8\uacc4\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan\"><\/span><b>1\ub2e8\uacc4: \ud604\uc7a5 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \uac01 \uc0b0\uc5c5(\uc81c\uc870\uc5c5, \uc11c\ube44\uc2a4\uc5c5, \uc218\ucd9c\uc785\uc5c5 \ub4f1)\uc758 \ud2b9\uc131\uc744 \ubd84\uc11d\ud558\uc5ec \uc8fc\uc694 \uc138\uae08 \ud56d\ubaa9\uc744 \ud30c\uc545\ud558\ub294 \uc5f0\uad6c\ub97c \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc774\ub97c \ubc14\ud0d5\uc73c\ub85c \uc804\ubb38\uac00 \ud300\uc774 \uc2e4\ud589\uc5d0 \ud544\uc694\ud55c \uc77c\uc815\uacfc \uc778\ub825\uc744 \uc0c1\uc138\ud788 \uae30\uc220\ud55c \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_he_thong_kiem_soat_noi_bo_ve_thue\"><\/span><b>2\ub2e8\uacc4: \ub0b4\ubd80 \uc138\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc1a1\uc7a5\uc744 \ubcf4\uad00\ud558\uace0, \uc9c0\uae09\uc744 \uc2b9\uc778\ud558\uba70, \uc6d4\ubcc4\/\ubd84\uae30\ubcc4 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \ubc29\uc2dd\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624. \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc774 \ud5c8\uc220\ud558\uba74 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc544\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_soat_chi_tiet_cac_sac_thue_Fieldwork\"><\/span><b>3\ub2e8\uacc4: \uc138\uae08 \uc138\ubd80 \uc0ac\ud56d \uac80\ud1a0 (\ud604\uc7a5 \uc870\uc0ac)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \ud575\uc2ec \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\uc758 \uacbd\uc6b0: \uc1a1\uc7a5\uc758 \uc801\ubc95\uc131\uc744 \ud655\uc778\ud558\uace0, \uacc4\uc815 133\uacfc 3331\uc758 \uc794\uc561\uc744 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828: \uac1c\uc815\ub41c \ud68c\ub78c 78\/2014\/TT-BTC \uc81c6\uc870\uc5d0 \ub530\ub77c \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uc0ac\ud56d: \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c, \uace0\uc6a9 \uacc4\uc57d\uc11c\uc640 \uad00\ub828\ub41c \uc11c\ub958\ub97c \uac80\ud1a0\ud558\uace0 \ub204\uc9c4\uc138\uc728\uc744 \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thao_luan_cac_van_de_phat_hien_va_dua_ra_kien_nghi\"><\/span><b>4\ub2e8\uacc4: \ud30c\uc545\ub41c \ubb38\uc81c\uc810\uc744 \ub17c\uc758\ud558\uace0 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac80\ud1a0 \ud6c4, \uacbd\uc601\uc9c4 \ubc0f \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \ud68c\uc758\ub97c \uac1c\ucd5c\ud558\uc5ec \uc624\ub958\ub97c \uc124\uba85\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774\ub54c \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ucee8\uc124\ud134\ud2b8 \uc5ed\ud560\uc744 \uc218\ud589\ud558\uba70, \uae30\uc5c5\uc774 \ud68c\uacc4 \uae30\ub85d\uc744 \uc218\uc815\ud558\uace0 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uac00 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95\uc744 \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\"><\/span><b>5\ub2e8\uacc4: \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \ubcf4\uace0\uc11c\uc5d0\ub294 \ud68c\uc0ac\uc758 \uc804\ubc18\uc801\uc778 \uc138\uae08 \uc900\uc218 \ud604\ud669\uacfc \ud5a5\ud6c4 \uc704\ud5d8\uc5d0 \ub300\ud55c \uacbd\uace0\uac00 \uc694\uc57d\ub418\uc5b4 \ud3ec\ud568\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_trong_dich_vu_kiem_toan_thue_cac_sac_thue_chinh\"><\/span><b>\uc8fc\uc694 \uc138\uae08 \uc720\ud615\uc5d0 \ub300\ud55c \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc0c1\uc138 \ub0b4\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ub354 \uba85\ud655\ud558\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \uac01 \uc138\uae08 \uc720\ud615\ubcc4\ub85c \uc218\ud589\ud558\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \uc5c5\ubb34 \ubaa9\ub85d\uc744 \uc544\ub798\uc5d0 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138(VAT) \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 \uc1a1\uc7a5 \uc624\ub958 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \uac00\uc7a5 \ub192\uc740 \uc138\uae08\uc785\ub2c8\ub2e4. 2025\ub144 \uc804\uc790\uc1a1\uc7a5(100%) \ub3c4\uc785\uc73c\ub85c \uad6d\uc138\uccad \ud3ec\ud138 \ub370\uc774\ud130\uc640 \ud68c\uacc4 \uc7a5\ubd80 \ub370\uc774\ud130 \uac04\uc758 \ub3d9\uae30\ud654 \ud655\uc778\uc774 \uc758\ubb34\ud654\ub420 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\ubd80\uac00\uac00\uce58\uc138(VAT) \uac10\uc0ac \uc694\uc57d\ud45c<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud14c\uc2a4\ud2b8 \ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \ubaa9\ud45c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uc785\ub825<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7a0\uc801\ud588\uac70\ub098 \uc601\uc5c5\uc744 \uc911\ub2e8\ud55c \uae30\uc5c5\uc758 \uc1a1\uc7a5 \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \uc870\uac74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ube44\ud604\uae08 \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \uc7a5\ubd80 \uacc4\uc815 133\ubc88 \ubc0f 3331\ubc88\uc758 \uc218\uce58\ub97c \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ud658\uae09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uc218\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud55c \uc138\uae08 \ud658\uae09 \uae30\ub85d\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0\uc11c \uac00\uc7a5 \ubcf5\uc7a1\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 &quot;\ud68c\uacc4 \ube44\uc6a9&quot;\uacfc &quot;\uc138\uae08 \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9&quot;\uc744 \uad6c\ubd84\ud558\uae30 \uc704\ud574 \uc2ec\ub3c4 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc694 \uac80\ud1a0 \uc601\uc5ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \uac10\uac00\uc0c1\uac01\ube44(\ud68c\ub78c 45\/2013\/TT-BTC\uc5d0 \ub530\ub984).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uc784\uae08 \ube44\uc6a9(\uace0\uc6a9 \uacc4\uc57d, \uc7ac\uc815 \uaddc\uc815).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc790 \ube44\uc6a9(\ud2b9\ud788, \ubc95\ub839 132\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\uac00 \uc788\ub294 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\ub839 30%\uc5d0 \ub530\ub978 \uc774\uc790\uc728 \uc0c1\ud55c\uc120).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ud3c9\uac00 \uac10\uac00\uc0c1\uac01 \ubc0f \ub300\uc190\ucda9\ub2f9\uae08.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>\uac1c\uc778\uc18c\ub4dd\uc138 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc9c1\uc6d0 \uba85\ub2e8, \uba74\uc138 \ud56d\ubaa9, \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \uc138\uae08 \uc815\uc0b0 \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uac70\uc8fc\uc790\uc640 \ube44\uac70\uc8fc\uc790 \uc9c0\uc704\ub97c \uc798\ubabb \uacc4\uc0b0\ud558\uba74 \uc0c1\ub2f9\ud55c \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_va_nen_su_dung_dich_vu_kiem_toan_thue\"><\/span><b>\uc5b4\ub5a4 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud558\uba70, \uc5b4\ub5a4 \uae30\uc5c5\uc740 \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc774 \ubc95\uc801\uc73c\ub85c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc138\ubb34\uc870\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\uc81c\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \ud604\uba85\ud55c \uacbd\uc601 \uc804\ub7b5\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4340\" aria-describedby=\"caption-attachment-4340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4340\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c v\u00e0 n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4340\" class=\"wp-caption-text\">\uc5b4\ub5a4 \uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud558\uba70, \uc5b4\ub5a4 \uae30\uc5c5\uc740 \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud569\ub2c8\uae4c?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_bao_gom_thue\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c(\uc138\uae08 \uc2e0\uace0\uc11c \ud3ec\ud568)\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc758 \uadf8\ub8f9\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP\uc5d0 \ub530\ub77c \ub2e4\uc74c \uae30\uad00\ub4e4\uc740 \uc5f0\ub840 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\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;\">\uc2e0\uc6a9 \uae30\uad00, \uc678\uad6d \uc740\ud589 \uc9c0\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ub41c \uacf5\uac1c \ud68c\uc0ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_nen_chu_dong_kiem_toan_thue_tu_nguyen\"><\/span><b>\uae30\uc5c5\ub4e4\uc740 \uc790\ubc1c\uc801\uc778 \uc138\ubb34\uc870\uc0ac\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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;\">\uae30\uc5c5\ub4e4\uc740 \uc138\uae08 \uc815\uc0b0\uc744 \uc900\ube44\ud569\ub2c8\ub2e4(\uc77c\ubc18\uc801\uc73c\ub85c 3~5\ub144\ub9c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ube60\ub974\uac8c \ud655\uc7a5\ud558\uace0 \uc788\uc9c0\ub9cc, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uadf8 \uc18d\ub3c4\ub97c \ub530\ub77c\uac00\uc9c0 \ubabb\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\uac00 \ub9ce\uc740 \uae30\uc5c5\uc740 \uc774\uc804\uac00\uaca9 \ucc45\uc815\uc758 \uc704\ud5d8\uc5d0 \ud06c\uac8c \ub178\ucd9c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uc5c5\ub4e4\uc740 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc744 \ucd94\uc9c4\ud560 \uc900\ube44\ub97c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_muc_phat_vi_pham_thue\"><\/span><b>\uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c \uad00\ub828 \uc911\uc694 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uac00\uce58\ub97c \uc628\uc804\ud788 \uc774\ud574\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub978 \ud604\ud589 \ucc98\ubc8c\uc758 \uc2ec\uac01\uc131\uc744 \uc54c\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud5c8\uc704 \uc2e0\uace0\ub85c \uc778\ud55c \uc138\uae08 \uacfc\uc18c \ub0a9\ubd80: \uacfc\uc18c \ub0a9\ubd80 \uc138\uc561 \ub610\ub294 \uacfc\ub2e4 \ud658\uae09 \uc138\uc561\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ubc95 \uc81c201\uc870 3T\ud56d\uc5d0 \ub530\ub978 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud0c8\uc138: \ud0c8\uc138\uc561\uc758 1\ubc30\uc5d0\uc11c 3\ubc30\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uae30\ud55c \uc704\ubc18 \uc2dc: \uc9c0\uc5f0 \uae30\uac04\uc5d0 \ub530\ub77c \ucd5c\ub300 2,500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\ub8cc: \ubbf8\ub0a9 \uc138\uc561\uc5d0 \ub300\ud574 \ud558\ub8e8 0.031 TP3T\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ud604\uc7a5 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uae30\ub85c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc218\uce58\ub97c \uc815\ud655\ud558\uac8c \uc870\uc815\ud568\uc73c\ub85c\uc368 \uc774\ub7ec\ud55c \ubc8c\uae08\uc744 \uc5c6\uc560\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_ma_dich_vu_kiem_toan_thue_thuong_phat_hien\"><\/span><b>\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0\uc11c \ud754\ud788 \ubc1c\uacac\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uae30\uc5c5\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4337\" aria-describedby=\"caption-attachment-4337\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4337\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien.jpg\" alt=\"C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf th\u01b0\u1eddng ph\u00e1t hi\u1ec7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4337\" class=\"wp-caption-text\">\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0\uc11c \ud754\ud788 \ubc1c\uacac\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd88\ubc95 \uc1a1\uc7a5 \uc0ac\uc6a9: \uc1a1\uc7a5 \ud310\ub9e4\ub9cc\uc744 \ubaa9\uc801\uc73c\ub85c \uc124\ub9bd\ub41c \uc720\ub839\ud68c\uc0ac\uc758 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \ud589\uc704. \uad6d\uc138\uccad\uc758 \ud604\ud589 \uc2dc\uc2a4\ud15c\uc740 \uc774\ub7ec\ud55c \uc0ac\ub840\ub97c \uc27d\uac8c \ucd94\uc801\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc5c5\ubb34 \ube44\uc6a9: \ud68c\uc0ac \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\ub294 \uc0ac\uc5c5\uc8fc \uac1c\uc778\uc758 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc0ac\uc2e4\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc54c\ub9ac\ub294 \uac83\uc744 \uc78a\ub294 \uacbd\uc6b0: \uc804\uc790 \uc1a1\uc7a5\uc73c\ub85c \uc804\ud658\ud55c \ud6c4\uc5d0\ub3c4 \ub514\uc9c0\ud138 \uc11c\uba85 \uacfc\uc815\uc774\ub098 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub370\uc774\ud130\ub97c \uc81c\ucd9c\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uae30\ub85d \ubd88\uc644\uc804: \uc774\ub294 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc5d0 \uc788\uc5b4 \uc2ec\uac01\ud55c \uc624\ub958\uc774\uba70, \uacfc\uc138\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uc774\ub7ec\ud55c \uc624\ub958\ub97c \ud30c\uc545\ud558\uace0 \ucd5c\uc801\uc758 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ubc1b\uc544 \uae30\uc5c5\uc774 \ubd88\ud544\uc694\ud55c \ubc95\uc801 \ubb38\uc81c\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_thue_Tham_khao\"><\/span><b>\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c (\ucc38\uace0\uc6a9)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \uace0\uc815\ub41c \uae08\uc561\uc774 \uc544\ub2c8\ub77c \ub9e4\ucd9c \uaddc\ubaa8, \uc11c\ub958 \uc218\ub7c9, \uc5c5\uc885\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc5f0\uac04 \ub9e4\ucd9c\uc561 (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc5c5\ubb34 \ubc94\uc704<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc608\uc0c1 \uc218\uc218\ub8cc (\ubc31\ub9cc VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \uac80\ud1a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 25<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 - 1000\uc5b5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2ec\uce35 \uc138\ubb34 \uac80\ud1a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc885\ud569 \uac10\uc0ac \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc124\ubb38\uc870\uc0ac\ub97c \uc6d0\ud558\uc2dc\uba74 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc81c \ubc0f \ubca0\ud2b8\ub0a8 \uae30\uc900\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\ubaa8\ub85c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\ucc38\uace0: \uc704 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc785\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uc73c\uc2dc\ub824\uba74 MAN\uc5d0\uc11c \uadc0\ud558\uc758 \uc11c\ub958\uc5d0 \ub300\ud55c \uc0ac\uc804 \uac80\ud1a0\ub97c \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_thue_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\ub294 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc218\ub9ce\uc740 \ud68c\uacc4\ubc95\uc778 \uc911\uc5d0\uc11c \uc5b4\ub5bb\uac8c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc744\uae4c\uc694? \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc900\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc790\uaca9: \ud574\ub2f9 \ud68c\uc0ac\ub294 \uc7ac\ubb34\ubd80\uac00 \ub9e4\ub144 \ubc1c\ud45c\ud558\ub294 \uc801\uaca9 \ud68c\uacc4\ubc95\uc778 \ubaa9\ub85d\uc5d0 \ub4f1\uc7ac\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\ub825: \uac10\uc0ac\uc778\uc740 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud574\uc57c \ud558\uba70, 2025\ub144 \uac1c\uc815 \uc138\ubc95\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub97c \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c5\uacc4 \uacbd\ud5d8: \uadc0\uc0ac\uc640 \ub3d9\uc77c\ud55c \uc5c5\uc885\uc758 \uae30\uc5c5\uc5d0 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud55c \uacbd\ud5d8\uc774 \uc788\ub294 \ud68c\uc0ac\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \uace0\ub824\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ubc00 \uc720\uc9c0 \uc57d\uc815: \uc7ac\ubb34 \ubc0f \uc138\ubb34 \uc815\ubcf4\ub294 \uc601\uc5c5 \ube44\ubc00\uc774\ubbc0\ub85c \ud68c\uacc4 \uac10\uc0ac \ud68c\uc0ac\ub294 \uc5c4\uaca9\ud55c \uae30\ubc00 \uc720\uc9c0 \uacc4\uc57d\uc744 \uccb4\uacb0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc45\uc784\uac10: \uc720\ub2a5\ud55c \ubd80\uc11c\ub294 \ubcf4\uace0\uc11c\ub97c \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc0ac\uc548\uc744 \uc124\uba85\ud558\ub294 \uacfc\uc815 \uc804\ubc18\uc5d0 \uac78\uccd0 \uae30\uc5c5\uacfc \uae34\ubc00\ud788 \ud611\ub825\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \ubc95\uc801 \ud658\uacbd \uc18d\uc5d0\uc11c \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ubcf4\uc7a5\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ucd5c\uc885\uc801\uc778 &quot;\uc548\uc804\uc7a5\uce58&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub370\uc774\ud130\ub97c \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud568\uc73c\ub85c\uc368 \ubc8c\uae08\uc73c\ub85c \uc778\ud55c \ube44\uc6a9\uc744 \uc808\uac10\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5\uc8fc\uac00 \ud575\uc2ec \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc138\ubc95 \uccb4\uacc4\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ubcf4\uc720\ud55c MAN(Master Accountant Network)\uc740 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uc120\ub450 \uc8fc\uc790\ub85c \uc790\ub9ac\ub9e4\uae40\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\ub294 \uc7a5\ubd80 \uac80\ud1a0 \ubc0f \ube44\uc6a9 \ucd5c\uc801\ud654 \ucee8\uc124\ud305\ubd80\ud130 \uad00\ub828 \ub2f9\uad6d\uc5d0 \ub300\ud55c \uc0ac\uc548 \uc124\uba85 \uc9c0\uc6d0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: 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>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_thue\"><\/span><b>FAQ \u2013 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_co_thay_the_duoc_viec_quyet_toan_thue_voi_nha_nuoc_khong\"><\/span>\uc138\ubb34\uc870\uc0ac\uac00 \uc815\ubd80\uc640\uc758 \uc138\uae08 \uc815\uc0b0\uc744 \ub300\uccb4\ud560 \uc218 \uc788\uc744\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc544\ub2c8\uc694. \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \ucd5c\ub300\ud55c \uc798 \ub300\ube44\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c5\ub9bd\uc801\uc778 \uc81c3\uc790\uac00 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ucd5c\uc885 \uc138\uae08 \uc815\uc0b0\uc740 \uc5ec\uc804\ud788 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ucc98\ub9ac\ud558\uc9c0\ub9cc, \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubcf4\uc720\ud558\uba74 \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ud558\uace0 \uc624\ub958\ub97c \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_SME_co_can_dich_vu_kiem_toan_thue_khong\"><\/span>\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub294 \uc808\ub300\uc801\uc73c\ub85c \ud544\uc694\ud569\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc740 \uc804\ubb38 \ud68c\uacc4 \ubd80\uc11c\uac00 \ubd80\uc871\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc544 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uac10\uc0ac \ube44\uc6a9\uc740 \ub098\uc911\uc5d0 \ub9c9\ub300\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\uae30 \uc704\ud55c \uc791\uc740 \ud22c\uc790\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_la_tot_nhat_de_thue_dich_vu_kiem_toan_thue\"><\/span>\uc138\ubb34\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uae30\uc5d0 \uac00\uc7a5 \uc88b\uc740 \uc2dc\uae30\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc138\ubb34\uc870\uc0ac\uac00 \uc608\uc815\ub418\uae30 \ucd5c\uc18c 6\uac1c\uc6d4 \uc804, \ub610\ub294 \ub9e4\ub144 \uc774 \uc791\uc5c5\uc744 \uc218\ud589\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \uc88b\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n thu\u1ebf c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi nh\u00e0 n\u01b0\u1edbc kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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