{"id":5565,"date":"2026-04-05T21:51:56","date_gmt":"2026-04-06T04:51:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5565"},"modified":"2026-04-05T21:51:56","modified_gmt":"2026-04-06T04:51:56","slug":"doanh-nghiep-quy-mo-lon-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/","title":{"rendered":"\ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \ubb34\uc5c7\uc778\uac00?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \uc815\uc758\ub294 \ub9ce\uc740 \uacbd\uc601\uc790\ub4e4\uc774 \uc870\uc9c1 \uaddc\ubaa8\uac00 \uc911\uc18c\uae30\uc5c5(SME)\uc758 \uacbd\uacc4\ub97c \ub118\uc5b4\uc124 \ub54c \ud574\uacb0\ud574\uc57c \ud560 \ud575\uc2ec\uc801\uc778 \uc9c8\ubb38\uc785\ub2c8\ub2e4. 2026-2027\ub144 \ubca0\ud2b8\ub0a8 \uacbd\uc81c \uc0c1\ud669\uc5d0\uc11c \uae30\uc5c5 \uaddc\ubaa8\ub97c \uc815\ud655\ud558\uac8c \uc815\uc758\ud558\ub294 \uac83\uc740 \ud68c\uacc4 \uae30\uc900 \uc801\uc6a9 \ubc0f \uc758\ubb34\uc801\uc778 \uac10\uc0ac \uc758\ubb34 \uc774\ud589\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \ub300\uaddc\ubaa8 \uc6b4\uc601\uc5d0\ub294 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc640 \uaddc\uc81c \ub2f9\uad6d\uc758 \uc815\uae30\uc801\uc778 \uac80\uc0ac \ud504\ub85c\uadf8\ub7a8\uc774 \uc218\ubc18\ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-80-2021-ND-CP-huong-dan-Luat-Ho-tro-doanh-nghiep-nho-va-vua-486147.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 80\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \ud2b9\ud788 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uae30\uc5c5 \ubd84\ub958 \uccb4\uacc4\ub294 \uacbd\uc81c\uc5d0 \ud070 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uae30\uc5c5\ub4e4\uc758 \uc7ac\ubb34 \ud22c\uba85\uc131 \ucc45\uc784\uacfc \uad00\ub828\ud558\uc5ec \uc0c1\ub2f9\ud55c \uc5c5\ub370\uc774\ud2b8\ub97c \uac70\ucce4\uc2b5\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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Tom_tat_trong_tam_ve_doanh_nghiep_quy_mo_lon_la_gi\" >\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_hieu_dung_ve_doanh_nghiep_quy_mo_lon_la_gi_theo_phap_luat_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc0c1 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc774\ud574\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Tieu_chi_xac_dinh_doanh_nghiep_quy_mo_lon_theo_tung_linh_vuc\" >\ubd80\ubb38\ubcc4 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uc815\uc758 \uae30\uc900<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Linh_vuc_Nong_nghiep_Lam_nghiep_Thuy_san_va_Cong_nghiep_Xay_dung\" >\ub18d\uc5c5, \uc784\uc5c5, \uc5b4\uc5c5 \ubc0f \uc0b0\uc5c5, \uac74\uc124<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Linh_vuc_Thuong_mai_va_Dich_vu\" >\ubb34\uc5ed \ubc0f \uc11c\ube44\uc2a4 \ubd80\ubb38<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Quy_dinh_moi_ve_kiem_toan_bat_buoc_doi_voi_doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc758\ubb34 \uac10\uc0ac \uad00\ub828 \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Tieu_chi_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_nam\" >\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc704\ud55c \ud544\uc218 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Cac_luu_y_quan_trong_ve_lo_trinh_va_nhan_su_kiem_toan\" >\uac10\uc0ac \ub85c\ub4dc\ub9f5 \ubc0f \ub2f4\ub2f9\uc790\uc640 \uad00\ub828\ub41c \uc911\uc694 \uc0ac\ud56d\uc785\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Huong_dan_chi_tiet_cach_tinh_cac_chi_so_xac_dinh_quy_mo\" >\uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \uc9c0\ud45c\ub97c \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Phuong_phap_xac_dinh_lao_dong_tham_gia_bao_hiem_xa_hoi_binh_quan_nam\" >\uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uc5f0\ud3c9\uade0 \uc218\ub97c \uc0b0\ucd9c\ud558\ub294 \ubc29\ubc95.<\/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\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_xac_dinh_tong_nguon_von_va_tai_san\" >\ucd1d\uc790\ubcf8\uacfc \uc790\uc0b0\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95<\/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\/doanh-nghiep-quy-mo-lon-la-gi\/#Cach_xac_dinh_tong_doanh_thu_trong_nam\" >\uc5f0\uac04 \ucd1d\uc218\uc785\uc744 \uc0b0\ucd9c\ud558\ub294 \ubc29\ubc95.<\/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\/doanh-nghiep-quy-mo-lon-la-gi\/#Bang_so_sanh_tong_hop_cac_cap_do_quy_mo_doanh_nghiep_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \uae30\uc5c5 \uaddc\ubaa8\ubcc4 \uc885\ud569 \ube44\uad50\ud45c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#He_thong_van_ban_phap_luat_lien_quan_can_luu_y_ve_doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uae30\uc5c5\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uccb4\uacc4\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Case_Study_Ap_dung_Nghi_dinh_902025_cho_doanh_nghiep_tai_Soc_Trang\" >\uc0ac\ub840 \uc5f0\uad6c: \uc18d\uc9f1\uc2dc \uae30\uc5c5\uc5d0 \ub300\ud55c 90\/2025\ud638 \uc2dc\ud589\ub839 \uc801\uc6a9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Nhan_dinh_chuyen_gia_Rui_ro_khi_doanh_nghiep_moi_len_doi_quy_mo_lon\" >\uc804\ubb38\uac00 \uc758\uacac: \uc2e0\uaddc \uc0ac\uc5c5\uc774 \uaddc\ubaa8\ub97c \ud655\uc7a5\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#5_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon_la_gi\" >\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uc9c0\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 5\uac00\uc9c0 \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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Nghi_dinh_902025_ap_dung_cho_bao_cao_nam_nao\" >\ubc95\ub839 90\/2025\ub294 \uc5b4\ub290 \ubcf4\uace0 \uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub429\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Doanh_nghiep_toi_la_cong_ty_gia_dinh_khong_vay_ngan_hang_co_phai_kiem_toan_khong\" >\uc800\ud76c \ud68c\uc0ac\ub294 \uac00\uc871 \uc18c\uc720 \uae30\uc5c5\uc73c\ub85c \uc740\ud589 \ub300\ucd9c\uc774 \uc5c6\ub294\ub370, \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Muc_phat_neu_khong_kiem_toan_bat_buoc_la_bao_nhieu\" >\uc758\ubb34 \uac10\uc0ac\uc5d0 \uc751\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Toi_co_the_thue_bat_ky_cong_ty_kiem_toan_nao_khong\" >\uc544\ubb34 \ud68c\uacc4\ubc95\uc778\uc774\ub098 \uace0\uc6a9\ud574\ub3c4 \ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-quy-mo-lon-la-gi\/#Tai_sao_doanh_thu_300_ty_moi_phai_kiem_toan_trong_khi_200_ty_da_la_doanh_nghiep_lon\" >\uc65c \uae30\uc5c5\uc758 \ub9e4\ucd9c\uc561\uc774 3\ucc9c\uc5b5 VND\uc5d0 \ub3c4\ub2ec\ud574\uc57c\ub9cc \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\uace0, 2\ucc9c\uc5b5 VND\ub9cc \ub418\uc5b4\ub3c4 \ub300\uae30\uc5c5\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uac78\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_doanh_nghiep_quy_mo_lon_la_gi\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc815\uc758\ud558\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \uc2dc\ud589\ub839 80\/2021\/ND-CP \uc81c5\uc870\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 \ub178\ub3d9\ub825, \ub9e4\ucd9c \ub610\ub294 \uc790\ubcf8 \uc9c0\ud45c\uac00 \uc911\uc18c\uae30\uc5c5\uc758 \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\uc5c5\uccb4\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2025\ub144 \uc2e0\uaddc \uaddc\uc815:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74 \ud2b9\uc815 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc740 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc758\ubb34\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dd\ubcc4 \ubaa9\uc801:<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 200\ud638\uc5d0 \ub530\ub978 \uc7ac\ubb34 \ubcf4\uace0 \uc758\ubb34\ub97c \uc774\ud589\ud558\uc5ec \uc8fc\uc8fc, \uc740\ud589 \ubc0f \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc5d0 \ub370\uc774\ud130 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacb0\uc815 \uc2dc\uc810:<\/b><span style=\"font-weight: 400;\"> \uc9c1\uc804 \ud68c\uacc4\uc5f0\ub3c4\uc758 \uc790\ub8cc\ub97c \uc0ac\uc6a9\ud558\uc5ec \ud604\uc7ac \ud68c\uacc4\uae30\uac04\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_hieu_dung_ve_doanh_nghiep_quy_mo_lon_la_gi_theo_phap_luat_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc0c1 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc774\ud574\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5566\" aria-describedby=\"caption-attachment-5566\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5566\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam.jpg\" alt=\"C\u00e1ch hi\u1ec3u \u0111\u00fang v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-hieu-dung-ve-doanh-nghiep-quy-mo-lon-la-gi-theo-phap-luat-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5566\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc0c1 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc774\ud574\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960 \uccb4\uacc4\uc5d0\uc11c\ub294 &quot;\ub300\uae30\uc5c5\uc774\ub780\u2026&quot;\uc5d0 \ub300\ud55c \ubcc4\ub3c4\uc758 \uc815\uc758\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \uaddc\uc81c \uae30\uad00\uc740 \ubc30\uc81c \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uc989, \uae30\uc5c5\uc774 \uc911\uc18c\uae30\uc5c5\uc758 \ucd5c\ub300 \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud558\uba74 \uc790\ub3d9\uc73c\ub85c \ub300\uae30\uc5c5\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5 \uc9c0\uc6d0\ubc95 \ubc0f \uc2dc\ud589\ub839 80\/2021\/ND-CP\uc5d0 \ub530\ub77c, \uc6b0\ub9ac\ub294 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uc0b0\uc5c5\uad70\uc744 \uae30\uc900\uc73c\ub85c \ub300\uae30\uc5c5\uc744 \uc815\uc758\ud569\ub2c8\ub2e4. \ub178\ub3d9\ub825, \uc790\ubcf8, \uadf8\ub9ac\uace0 \ub9e4\ucd9c\uc561 \uc9c0\ud45c\ub294 \ubc95\uc801\uc73c\ub85c \uac00\uc7a5 \uc911\uc694\ud55c \uae30\uc900\uc785\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc6b4\uc601 \uad6c\uc870\ub97c \uc7ac\uac80\ud1a0\ud558\ub294 \ub370 \uc788\uc5b4 \ud544\uc218\uc801\uc778 \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \uc815\uc758\ub97c \uba85\ud655\ud788 \ud558\ub294 \uac83\uc740 CEO\ub4e4\uc774 \uc790\uc0ac\uac00 \ub354 \uc774\uc0c1 \uc911\uc18c\uae30\uc5c5 \uc9c0\uc6d0 \ud328\ud0a4\uc9c0 \ub300\uc0c1\uc774 \uc544\ub2cc \uc774\uc720\ub97c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc804\ubb38\uc801\uc778 \uacbd\uc601 \uad6c\uc870\uc640 \ud0c4\ud0c4\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucdb0\uc57c \ud558\ub294 \uc2dc\uc810\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c4 \uc2dc\uc7a5 \uae30\uc900\uc744 \ucda9\uc871\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_quy_mo_lon_theo_tung_linh_vuc\"><\/span><b>\ubd80\ubb38\ubcc4 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uc815\uc758 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub824\uba74 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \ub2e4\uc74c \ub450 \uac00\uc9c0 \ubc94\uc8fc \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \ud544\uc694\ud55c \uae30\uc900 \uc30d \uc911 \ud558\ub098\ub9cc \ucda9\uc871\ud574\ub3c4 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Linh_vuc_Nong_nghiep_Lam_nghiep_Thuy_san_va_Cong_nghiep_Xay_dung\"><\/span><b>\ub18d\uc5c5, \uc784\uc5c5, \uc5b4\uc5c5 \ubc0f \uc0b0\uc5c5, \uac74\uc124<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd84\uc57c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc0c1\ub2f9\ud55c \ub178\ub3d9\ub825\uacfc \uae30\uacc4 \uc124\ube44\uc5d0 \ub300\ud55c \uc790\ubcf8 \ud22c\uc790\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774 \ubd84\uc57c\uc758 \uc0ac\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0 \ub300\uaddc\ubaa8 \uc0ac\uc5c5\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uc5f0\ud3c9\uade0 \uc218\ub294 201\uba85 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \ucd1d \ub9e4\ucd9c\uc561: 2,000\uc5b5 VND \uc774\uc0c1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \uc5f0\uac04 \ucd1d \uc790\ubcf8\uae08: 1,000\uc5b5 VND \uc774\uc0c1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Linh_vuc_Thuong_mai_va_Dich_vu\"><\/span><b>\ubb34\uc5ed \ubc0f \uc11c\ube44\uc2a4 \ubd80\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd84\uc57c\ub294 \ub9e4\ucd9c \ud68c\uc804\uc728\uc774 \ube60\ub974\uc9c0\ub9cc \uc77c\ubc18\uc801\uc73c\ub85c \uc81c\uc870\uc5c5 \ubd84\uc57c\ubcf4\ub2e4 \uc9c1\uc6d0 \uc218\uac00 \uc801\uc2b5\ub2c8\ub2e4. \ub300\uaddc\ubaa8\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\ud3c9\uade0 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \uc9c1\uc6d0 \uc218: 101\uba85 \uc774\uc0c1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \ucd1d \ub9e4\ucd9c\uc561: 3\ucc9c\uc5b5 VND \uc774\uc0c1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \uc5f0\uac04 \ucd1d \uc790\ubcf8\uae08: 1,000\uc5b5 VND \uc774\uc0c1.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_kiem_toan_bat_buoc_doi_voi_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc758\ubb34 \uac10\uc0ac \uad00\ub828 \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\ub144 4\uc6d4 14\uc77c\ubd80\ud130 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-90\/\"><b>\ubc95\ub839 90\/2025\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub41c \uc774\ubc88 \uc870\uce58\ub294 \ud22c\uba85\ud55c \uac70\ubc84\ub10c\uc2a4\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uc0ac\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> (\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uadf8\ub8f9\uc5d0 \uc18d\ud558\uc9c0 \uc54a\uac70\ub098 \uc774\ubbf8 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc774\uc5c8\ub358 \uc0c1\uc7a5 \uae30\uc5c5\uc774 \uc544\ub2cc \uacbd\uc6b0\uc5d0\ub3c4) \uc0c8\ub85c\uc6b4 \uc870\uac74\uc744 \ucda9\uc871\ud558\uba74 \uc758\ubb34 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_nam\"><\/span><b>\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc704\ud55c \ud544\uc218 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. <\/span><b>3\uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c 2\uac00\uc9c0 \ucda9\uc871<\/b><span style=\"font-weight: 400;\"> \ub2e4\uc74c\uc740 (\ubc14\ub85c \uc9c1\uc804 \uc5f0\ub3c4\uc758 \ub370\uc774\ud130\ub97c \uae30\uc900\uc73c\ub85c) \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd1d\uc790\uc0b0:<\/b><span style=\"font-weight: 400;\"> 1,000\uc5b5 VND \uc774\uc0c1(\ud68c\uacc4\uc5f0\ub3c4 \ub9d0 \uae30\uc900).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd1d \uc218\uc775:<\/b><span style=\"font-weight: 400;\"> 3\ucc9c\uc5b5 VND \uc774\uc0c1 (\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uae30\uc900).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc9c1\uc6d0 \uc218:<\/b><span style=\"font-weight: 400;\"> \ud3c9\uade0\uc801\uc73c\ub85c 200\uba85 \uc774\uc0c1\uc774 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0, \uc704\ud5d8 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\uba70, \uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uc774\ub294 \ub300\uaddc\ubaa8 \ubbfc\uac04 \uae30\uc5c5\uc744 \uc0c1\uc7a5 \uae30\uc5c5\uacfc \ub3d9\ub4f1\ud55c \uc218\uc900\uc758 \uc804\ubb38\uc801\uc778 \uc9c0\ubc30\uad6c\uc870 \uccb4\uacc4 \uc544\ub798 \ub450\ub294 \uc5ed\uc0ac\uc801\uc778 \ubcc0\ud654\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luu_y_quan_trong_ve_lo_trinh_va_nhan_su_kiem_toan\"><\/span><b>\uac10\uc0ac \ub85c\ub4dc\ub9f5 \ubc0f \ub2f4\ub2f9\uc790\uc640 \uad00\ub828\ub41c \uc911\uc694 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dc\ud589\uc77c:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 2025 \ud68c\uacc4\uc5f0\ub3c4 \uc774\ud6c4\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\ud658 \uba54\ucee4\ub2c8\uc998:<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\uc774 \uc704 \uae30\uc900\uc744 2\ub144 \uc5f0\uc18d \ucda9\uc871\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc900\uc744 \ub2e4\uc2dc \ucda9\uc871\ud560 \ub54c\uae4c\uc9c0 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \uc758\ubb34\uac00 \uc720\uc608\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf4\uace0\uc11c \uc11c\uba85 \ub9c8\uac10\uc77c:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 90\ud638\ub294 \ub610\ud55c \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \uae30\uc874 3\ub144\uc5d0\uc11c \ucd5c\ub300 5\ub144 \uc5f0\uc18d\uc73c\ub85c \ud55c \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac\uc778\uc774 \uc548\uc815\uc801\uc778 \uad00\uacc4\ub97c \uc720\uc9c0\ud558\uace0 \uace0\uac1d\uc0ac\uc758 \uc0ac\uc5c5 \ud2b9\uc131\uc744 \ub354\uc6b1 \uae4a\uc774 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_tinh_cac_chi_so_xac_dinh_quy_mo\"><\/span><b>\uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \uc9c0\ud45c\ub97c \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5568\" aria-describedby=\"caption-attachment-5568\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5568\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo.jpg\" alt=\"Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 x\u00e1c \u0111\u1ecbnh quy m\u00f4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi_-Huong-dan-chi-tiet-cach-tinh-cac-chi-so-xac-dinh-quy-mo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5568\" class=\"wp-caption-text\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc774\ub780 \ubb34\uc5c7\uc77c\uae4c\uc694? \uaddc\ubaa8\ub97c \ud310\ub2e8\ud558\ub294 \uc9c0\ud45c\ub97c \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc218\uc11d \ud68c\uacc4\uc0ac\ub294 \ud68c\uacc4 \uc7a5\ubd80\uc640 \ubcf4\ud5d8 \uc11c\ub958\uc5d0 \uc788\ub294 \uac80\uc99d\ub41c \uc218\uce58\ub97c \ubc14\ud0d5\uc73c\ub85c \uacc4\uc0b0\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_lao_dong_tham_gia_bao_hiem_xa_hoi_binh_quan_nam\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uc5f0\ud3c9\uade0 \uc218\ub97c \uc0b0\ucd9c\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uc218\uce58\ub294 \uc5f0\ud3c9\uade0 \uc9c1\uc6d0 \uc218\ub97c \ub098\ud0c0\ub0c5\ub2c8\ub2e4. \uacc4\uc0b0 \ubc29\uc2dd\uc740 \uc5f0\uc911 \ubaa8\ub4e0 \ub2ec \ub3d9\uc548 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud55c \ucd1d \uc9c1\uc6d0 \uc218\ub97c 12\ub85c \ub098\ub208 \uac12\uc785\ub2c8\ub2e4. \ub370\uc774\ud130\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc2e0\uace0\uc11c(\uc591\uc2dd C12-TS)\ub97c \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4. \uadfc\ubb34 \uae30\uac04\uc774 1\uac1c\uc6d4 \ubbf8\ub9cc\uc774\uac70\ub098 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc758\ubb34\uac00 \uc5c6\ub294 \uc9c1\uc6d0\uc740 \uc774 \ub370\uc774\ud130 \uc138\ud2b8\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_nguon_von_va_tai_san\"><\/span><b>\ucd1d\uc790\ubcf8\uacfc \uc790\uc0b0\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd1d\uc790\ubcf8\uc740 \ubd80\ucc44\uc640 \uc790\uae30\uc790\ubcf8\uc744 \ubaa8\ub450 \ud3ec\ud568\ud558\uc5ec \uae30\uc5c5\uc774 \uc6b4\uc6a9\ud558\ub294 \uc790\ubcf8\uc758 \uaddc\ubaa8\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. \uc774 \uc9c0\ud45c\ub294 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc758 &quot;\ucd1d\uc790\ubcf8&quot; \ud56d\ubaa9\uc5d0\uc11c \uac00\uc838\uc635\ub2c8\ub2e4. \ubc95\ub839 90\ud638\uc758 \uc0c8\ub85c\uc6b4 \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub77c &quot;\ucd1d\uc790\uc0b0&quot;(\ucd1d\uc790\ubcf8\uacfc \ub3d9\uc77c)\uc774 1,000\uc5b5 VND\uc5d0 \ub3c4\ub2ec\ud558\ub294 \uac83\uc774 \uc8fc\uc694 \uae30\uc900 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_nam\"><\/span><b>\uc5f0\uac04 \ucd1d\uc218\uc785\uc744 \uc0b0\ucd9c\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc740 \uc190\uc775\uacc4\uc0b0\uc11c\uc5d0\uc11c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc774 \uc9c0\ud45c\ub294 \uac01\uc885 \uacf5\uc81c\uc561\uc744 \ucc28\uac10\ud558\uae30 \uc804 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ud310\ub9e4\ub85c \uc778\ud55c \ucd1d \ub9e4\ucd9c\uc561\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1 \ub9e4\ucd9c\uc561 \uae30\uc900(3,000\uc5b5 VND)\uc740 \uc81c\uc870\uc5c5 \ubd80\ubb38 \ub300\uae30\uc5c5 \uae30\uc900(2,000\uc5b5 VND)\ubcf4\ub2e4 \ub192\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_tong_hop_cac_cap_do_quy_mo_doanh_nghiep_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \uae30\uc5c5 \uaddc\ubaa8\ubcc4 \uc885\ud569 \ube44\uad50\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad00\ub9ac\uc790\ub4e4\uc774 \uc0ac\uc5c5\uccb4\ub97c \ud55c\ub208\uc5d0 \ud30c\uc545\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \uc2dd\ubcc4\ud560 \uc218 \uc788\ub3c4\ub85d, \ub178\ub3d9, \ub9e4\ucd9c, \uc790\ubcf8\uc5d0 \ub300\ud55c \uc815\ub7c9\uc801 \uae30\uc900\uce58\ub97c \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc774 \ube44\uad50\ud45c\ub97c \uc219\uc9c0\ud558\uba74 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \uc774\uc0ac\ud68c\uc5d0 \ud5a5\ud6c4 \uaddc\uc815 \uc900\uc218 \ubc0f \uc0ac\uc5c5 \ud655\uc7a5 \uc804\ub7b5\uc5d0 \ub300\ud55c \ubcf4\ub2e4 \uc801\uadf9\uc801\uc778 \uc870\uc5b8\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 504px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ubca0\ud2b8\ub0a8 \uae30\uc5c5 \uaddc\ubaa8\ubcc4 \uc885\ud569 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>\uc2dd\ubcc4 \uc778\ub371\uc2a4<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc18c\uaddc\ubaa8 \uae30\uc5c5<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc911\uc18c\uae30\uc5c5<\/b><\/td>\n<td style=\"height: 56px;\"><b>\ub300\uaddc\ubaa8 \uae30\uc5c5<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\" colspan=\"5\"><b>\uc81c\uc870\/\uac74\uc124<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc790(\uc0ac\ub78c\ub4e4)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">200 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561 (\uc2ed\uc5b5 VND)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">50 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">200 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc561 (\uc2ed\uc5b5 VND)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20\uc138 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100\uc744 \ube44\uad50\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\" colspan=\"5\"><b>\ubb34\uc5ed\/\uc11c\ube44\uc2a4<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc790(\uc0ac\ub78c\ub4e4)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">50 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100\uc744 \ube44\uad50\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561 (\uc2ed\uc5b5 VND)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 300<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&gt; 300<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc561 (\uc2ed\uc5b5 VND)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">50 \uc774\ud558<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">&lt;= 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100\uc744 \ube44\uad50\ud558\uc138\uc694<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lien_quan_can_luu_y_ve_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uccb4\uacc4\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 90\/2025\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \ub300\uae30\uc5c5\uc5d0 \ub300\ud55c \uc758\ubb34 \ud68c\uacc4 \uac10\uc0ac \uad00\ub828 \ucd5c\uc2e0 \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 80\/2021\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \uc911\uc18c\uae30\uc5c5 \ubd84\ub958 \uae30\uc900\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac \uad00\ub828 \ubc95\ub960:<\/b><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uac10\uc0ac \ud65c\ub3d9\uc5d0 \ub300\ud55c \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uccb4\uacc4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 200\/2014\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> \ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0\ub294 \uc758\ubb34\uc801\uc778 \ud68c\uacc4 \uad00\ud589\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Ap_dung_Nghi_dinh_902025_cho_doanh_nghiep_tai_Soc_Trang\"><\/span><b>\uc0ac\ub840 \uc5f0\uad6c: \uc18d\uc9f1\uc2dc \uae30\uc5c5\uc5d0 \ub300\ud55c 90\/2025\ud638 \uc2dc\ud589\ub839 \uc801\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\uc0c1\ud669:<\/b><span style=\"font-weight: 400;\"> \uc18d\uc9f1\uc5d0 \uc704\uce58\ud55c \ud55c \ud3ec\uc7a5 \ud68c\uc0ac\uc758 2024\ub144 \ub9d0 \uae30\uc900 \uc2e4\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \ucd1d\uc790\uc0b0 1,100\uc5b5 VND, \ub9e4\ucd9c\uc561 3,100\uc5b5 VND, \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \uc9c1\uc6d0 \uc218 \ud3c9\uade0 150\uba85.<\/span><\/p>\n<p><b>\ubd84\uc11d:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \uae30\uc900: 1,100\uc5b5 (&gt; 1,000\uc5b5) -&gt; \ucda9\uc871.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubaa9\ud45c: 3,100\uc5b5 (&gt; 3,000\uc5b5) -&gt; \ub2ec\uc131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud544\uc694 \ub178\ub3d9\ub825: 150\uba85 (&lt; 200\uba85) -&gt; \ucda9\uc871\ud558\uc9c0 \ubabb\ud568.<\/span><\/li>\n<\/ul>\n<p><b>\ub05d\ub0b4\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uae30\uc5c5\uc740 \uc138 \uac00\uc9c0 \uae30\uc900 \uc911 \ub450 \uac00\uc9c0\ub97c \ucda9\uc871\ud558\ubbc0\ub85c, \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub77c 2025 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub300\ud55c \uc758\ubb34 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uc870\uae30\uc5d0 \uc120\uc815\ud558\ub294 \uac83\uc740 \uc5f0\ub9d0 \uacb0\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc \uc911\ub300\ud55c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_khi_doanh_nghiep_moi_len_doi_quy_mo_lon\"><\/span><b>\uc804\ubb38\uac00 \uc758\uacac: \uc2e0\uaddc \uc0ac\uc5c5\uc774 \uaddc\ubaa8\ub97c \ud655\uc7a5\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc81c \uac10\uc0ac \uacbd\ud5d8\uc5d0 \ube44\ucd94\uc5b4 \ubcfc \ub54c, &quot;\ub300\uae30\uc5c5&quot; \ub2e8\uacc4\uc5d0 \ub3c4\ub2ec\ud55c \uae30\uc5c5\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \ubd80\uc801\uc808\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uadf8\ub4e4\uc740 \uc5ec\uc804\ud788 \ubcf5\uc7a1\ud55c \ubc30\ubd84 \uae30\ub85d\uc774\ub098 \ubd80\ucc44 \uad00\ub9ac\uac00 \ubd80\uc871\ud55c \uc18c\uaddc\ubaa8 \uae30\uc5c5 \uad00\ud589\uc744 \uc0ac\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc544\uc9c1 \uac10\uc0ac \ud30c\ud2b8\ub108\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\ub294 \uac10\uc0ac\uc778\uacfc\uc758 \uccab \ud611\uc5c5\uc5d0\uc11c \uc5c4\uaca9\ud55c \ubb38\uc11c\ud654 \ubc0f \ub300\uc870 \uc694\uad6c \uc0ac\ud56d \ub54c\ubb38\uc5d0 \uc2a4\ud2b8\ub808\uc2a4\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uaddc\uc815 \uc900\uc218 \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uac80\uc0ac\ub97c \ubc1b\uace0 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uae30 \uc804\uae4c\uc9c0\ub294 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \ub300\uc0c1\uc774\ub77c\ub294 \uc0ac\uc2e4\uc744 \uc54c\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\ub0a8\uc131\uc758 \uc870\uc5b8:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 90\ud638\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ud3c9\uac00\ud558\ub294 &quot;\uc2dc\ud5d8&quot;\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uac10\uc0ac\ub97c \ud65c\uc6a9\ud558\uc5ec \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uace0 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70 \uae08\uc735 \uae30\uad00\uacfc\uc758 \uc808\ub300\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \uc815\uc758\ub97c \uc774\ud574\ud558\uace0 \ubc95\ub839 90\/2025\/ND-CP\ub97c \uc219\uc9c0\ud558\ub294 \uac83\uc740 \uc624\ub298\ub0a0 \uc0ac\uc5c5\uc8fc\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \uacfc\uc81c\uc785\ub2c8\ub2e4. \uc7ac\ubb34 \ud22c\uba85\uc131\uc740 \ubc95\uc801 \ucc45\uc784\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0\uc11c \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud558\ub294 \ub370\uc5d0\ub3c4 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uaddc\ubaa8\uac00 \ucee4\uc838 \uc804\ubb38 \ud68c\uacc4\ubc95\uc778\uc744 \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, MAN(Master Accountant Network)\uc774 \uc5b8\uc81c\ub4e0 \uadc0\uc0ac\uc640 \ud611\ub825\ud558\uc5ec \ud544\uc694\ud55c \uc790\uc6d0\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc6d0\ud65c\ud558\uace0 \uc548\uc804\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> \ucd5c\uace0 \uc218\uc900\uc758 \uae30\uc900\uc744 \ucda9\uc871\ud569\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=\"5_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon_la_gi\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uc9c0\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 5\uac00\uc9c0 \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=\"Nghi_dinh_902025_ap_dung_cho_bao_cao_nam_nao\"><\/span>\ubc95\ub839 90\/2025\ub294 \uc5b4\ub290 \ubcf4\uace0 \uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub429\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub294 2025 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc2dc\ud589\ub420 \uc608\uc815\uc774\uba70, \ucd5c\uc885 \uc815\uc0b0\uc740 2026\ub144 \ucd08\uc5d0 \uc774\ub8e8\uc5b4\uc9c8 \uac83\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_toi_la_cong_ty_gia_dinh_khong_vay_ngan_hang_co_phai_kiem_toan_khong\"><\/span>\uc800\ud76c \ud68c\uc0ac\ub294 \uac00\uc871 \uc18c\uc720 \uae30\uc5c5\uc73c\ub85c \uc740\ud589 \ub300\ucd9c\uc774 \uc5c6\ub294\ub370, \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \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\ub124, \uc790\uc0b0, \uc218\uc775, \ub178\ub3d9 \uad00\ub828 \uae30\uc900\uc758 2\/3\ub97c \ucda9\uc871\ud558\uba74 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \ucc28\uc785\uae08 \ucd9c\ucc98\uc640 \uad00\uacc4\uc5c6\uc774 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc801\uc6a9\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=\"Muc_phat_neu_khong_kiem_toan_bat_buoc_la_bao_nhieu\"><\/span>\uc758\ubb34 \uac10\uc0ac\uc5d0 \uc751\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc758 \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ubc8c\uae08\uc740 \uc218\ucc9c\ub9cc VND\uc5d0 \ub2ec\ud560 \uc218 \uc788\uc73c\uba70 \ucd94\uac00 \uac10\uc0ac\uac00 \uc694\uad6c\ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_the_thue_bat_ky_cong_ty_kiem_toan_nao_khong\"><\/span>\uc544\ubb34 \ud68c\uacc4\ubc95\uc778\uc774\ub098 \uace0\uc6a9\ud574\ub3c4 \ub418\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc7ac\ubb34\ubd80\uac00 \ub9e4\ub144 \ubc1c\ud45c\ud558\ub294 \ubaa9\ub85d\uc5d0 \ub530\ub77c \uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4\ubc95\uc778\uc744 \uace0\uc6a9\ud574\uc57c \ud569\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=\"Tai_sao_doanh_thu_300_ty_moi_phai_kiem_toan_trong_khi_200_ty_da_la_doanh_nghiep_lon\"><\/span>\uc65c \uae30\uc5c5\uc758 \ub9e4\ucd9c\uc561\uc774 3\ucc9c\uc5b5 VND\uc5d0 \ub3c4\ub2ec\ud574\uc57c\ub9cc \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\uace0, 2\ucc9c\uc5b5 VND\ub9cc \ub418\uc5b4\ub3c4 \ub300\uae30\uc5c5\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uac78\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 \uaddc\uc81c \uae30\uad00\uc774 \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \uc774\uc81c \ub9c9 \ud655\uc7a5\ud558\uae30 \uc2dc\uc791\ud558\ub294 \uae30\uc5c5\uc5d0 \uacfc\ub3c4\ud55c \ube44\uc6a9 \ubd80\ub2f4\uc744 \uc8fc\uc9c0 \uc54a\uae30 \uc704\ud55c \uade0\ud615 \uc7a1\ud78c \uc870\uce58\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 90\/2025 \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o n\u0103m n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 (quy\u1ebft to\u00e1n v\u00e0o \u0111\u1ea7u n\u0103m 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