{"id":6689,"date":"2026-09-18T14:29:25","date_gmt":"2026-09-18T07:29:25","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6689"},"modified":"2026-09-18T14:36:03","modified_gmt":"2026-09-18T07:36:03","slug":"dich-vu-kiem-toan-hung-yen","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean chuy\u00ean nghi\u1ec7p"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf ng\u00e0y c\u00e0ng nghi\u00eam ng\u1eb7t. Vi\u1ec7c tu\u00e2n th\u1ee7 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d \u043e \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u0435 2011 \u0433\u043e\u0434\u0430<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00e0nh ch\u00ednh thu\u1ebf c\u1eadp nh\u1eadt giai \u0111o\u1ea1n 2026-2027 \u0111\u1eb7t ra b\u00e0i to\u00e1n chi ph\u00ed r\u1ee7i ro l\u1edbn. C\u00e1c doanh nghi\u1ec7p t\u1ea1i KCN Ph\u1ed1 N\u1ed1i A, KCN Th\u0103ng Long II hay KCN Y\u00ean M\u1ef9 c\u1ea7n chu\u1ea9n h\u00f3a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 truy thu v\u00e0 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. Vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u043e\u0435 \u043f\u043e\u0434\u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u0435<\/span><\/a><span style=\"font-weight: 400;\"> gi\u00e0u kinh nghi\u1ec7m gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. \u0110\u1ed3ng th\u1eddi, ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c vay v\u1ed1n ng\u00e2n h\u00e0ng, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ec1n v\u1eefng.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Tai_sao_doanh_nghiep_can_den_Dich_vu_kiem_toan_Hung_Yen\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Ban_chat_phap_ly_cua_hoat_dong_kiem_toan_doc_lap_la_gi\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Doi_tuong_nao_bat_buoc_phai_su_dung_Dich_vu_kiem_toan_Hung_Yen\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Nhung_rui_ro_va_muc_phat_tiem_an_nao_neu_doanh_nghiep_khong_thuc_hien_kiem_toan_dung_quy_dinh\" >Nh\u1eefng r\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1m \u1ea9n n\u00e0o n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Nhan_dinh_tu_chuyen_gia_Rui_ro_quan_tri_thue_doanh_nghiep_Hung_Yen_thuong_gap\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: R\u1ee7i ro qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p H\u01b0ng Y\u00ean th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Dau_la_cac_loi_sai_hach_toan_pho_bien_nhat_tai_cac_doanh_nghiep_dia_phuong\" >\u0110\u00e2u l\u00e0 c\u00e1c l\u1ed7i sai h\u1ea1ch to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i c\u00e1c doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Doanh_nghiep_FDI_tai_Hung_Yen_gap_vuong_mac_gi_ve_giao_dich_lien_ket_va_gia_chuyen_nhuong\" >Doanh nghi\u1ec7p FDI t\u1ea1i H\u01b0ng Y\u00ean g\u1eb7p v\u01b0\u1edbng m\u1eafc g\u00ec v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Lam_the_nao_de_chu_dong_phat_hien_va_toi_uu_chi_phi_rui_ro_thue_truoc_ky_quyet_toan\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Quy_trinh_trien_khai_Dich_vu_kiem_toan_Hung_Yen_chuan_hoa\" >Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean chu\u1ea9n h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Giai_phap_Dich_vu_kiem_toan_Hung_Yen_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Su_khac_biet_trong_nang_luc_tu_van_cua_MAN_%E2%80%93_Master_Accountant_Network_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t trong n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n c\u1ee7a MAN &#8211; Master Accountant Network l\u00e0 g\u00ec?<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#So_sanh_Dich_vu_kiem_toan_thong_thuong_va_Dich_vu_kiem_toan_tich_hop_rui_ro_thue_cua_MAN\" >So s\u00e1nh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p r\u1ee7i ro thu\u1ebf c\u1ee7a MAN<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Bang_gia_Dich_vu_kiem_toan_Hung_Yen_tham_khao_moi_nhat\" >B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean tham kh\u1ea3o m\u1edbi nh\u1ea5t<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Nang_luc_nhan_su_va_minh_chung_uy_tin_cua_MAN\" >N\u0103ng l\u1ef1c nh\u00e2n s\u1ef1 v\u00e0 minh ch\u1ee9ng uy t\u00edn c\u1ee7a MAN<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Doi_ngu_chung_chi_hanh_nghe_va_cam_ket_trach_nhiem_phap_ly\" >\u0110\u1ed9i ng\u0169 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Mang_luoi_phuc_vu_tan_tam_tai_Hung_Yen_va_toan_quoc\" >M\u1ea1ng l\u01b0\u1edbi ph\u1ee5c v\u1ee5 t\u1eadn t\u00e2m t\u1ea1i H\u01b0ng Y\u00ean v\u00e0 to\u00e0n qu\u1ed1c<\/a><\/li><\/ul><\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Case_Study_thuc_te_Xu_ly_rui_ro_giao_dich_lien_ket_cho_doanh_nghiep_FDI_tai_KCN_Thang_Long_II\" >Case Study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p FDI t\u1ea1i KCN Th\u0103ng Long II<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Boi_canh_bai_toan_cua_khach_hang\" >B\u1ed1i c\u1ea3nh b\u00e0i to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Giai_phap_va_ket_qua_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3 t\u1eeb MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Cac_dich_vu_khac\" >\u0414\u0440\u0443\u0433\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/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\/ru\/dich-vu-kiem-toan-hung-yen\/#Cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_Hung_Yen_FAQ\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Thoi_han_nop_Bao_cao_tai_chinh_da_kiem_toan_tai_Hung_Yen_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n t\u1ea1i H\u01b0ng Y\u00ean l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Dich_vu_kiem_toan_Hung_Yen_co_bao_gom_viec_quyet_toan_thue_khong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean c\u00f3 bao g\u1ed3m vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Doanh_nghiep_can_chuan_bi_nhung_chung_tu_gi_khi_lam_viec_voi_kiem_toan_vien\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec khi l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Bao_cao_kiem_toan_do_MAN_phat_hanh_co_hieu_luc_phap_ly_nhu_the_nao\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN ph\u00e1t h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-hung-yen\/#Chi_phi_Dich_vu_kiem_toan_Hung_Yen_duoc_tinh_dua_tren_cac_yeu_to_nao\" >Chi ph\u00ed D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_den_Dich_vu_kiem_toan_Hung_Yen\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6693\" aria-describedby=\"caption-attachment-6693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6693\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-sao-doanh-nghiep-can-den-Dich-vu-kiem-toan-Hung-Yen-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6693\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_hoat_dong_kiem_toan_doc_lap_la_gi\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n l\u1ed7i sai logic. Theo <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d \u043e \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u0435 \u2116 67\/2011\/QH12<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i l\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, t\u00ednh ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c s\u1edf h\u1eefu m\u1ed9t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n chu\u1ea9n m\u1ef1c gi\u00fap t\u1ed5 ch\u1ee9c minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c sai s\u00f3t h\u1ec7 th\u1ed1ng trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_su_dung_Dich_vu_kiem_toan_Hung_Yen\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/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;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh H\u01b0ng Y\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i<\/span><\/a><span style=\"font-weight: 400;\"> (FDI): T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ecba b\u00e0n t\u1ec9nh H\u01b0ng Y\u00ean kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u1ed1n hay doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 t\u00edn d\u1ee5ng: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, c\u00f4ng ty m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang v\u00e0 ch\u1ee9ng kho\u00e1n: Doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n v\u1ed1n ng\u00e2n s\u00e1ch: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (tr\u1eeb \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc), doanh nghi\u1ec7p m\u00e0 t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean, v\u00e0 c\u00e1c d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ho\u1eb7c v\u1ed1n ODA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">\u041a\u0440\u0443\u043f\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/a><span style=\"font-weight: 400;\"> (Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ed5 sung m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP): C\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty TNHH kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m tr\u00ean nh\u01b0ng \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau trong n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc li\u1ec1n k\u1ec1: S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m \u0111\u1ea1t t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean; T\u1ed5ng doanh thu n\u0103m \u0111\u1ea1t t\u1eeb 300 t\u1ef7 VN\u0110 tr\u1edf l\u00ean; T\u1ed5ng t\u00e0i s\u1ea3n t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m \u0111\u1ea1t t\u1eeb 100 t\u1ef7 VN\u0110 tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP:<\/span><\/i><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p quy m\u00f4 l\u1edbn c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed tr\u00ean th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi \u0111\u00e1p \u1ee9ng l\u1ea1i c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb t\u1ed1i \u0111a l\u00ean \u0111\u1ebfn 5 n\u0103m li\u00ean t\u1ee5c (thay v\u00ec 3 n\u0103m nh\u01b0 quy \u0111\u1ecbnh c\u0169).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c n\u00eau tr\u00ean, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a qua ki\u1ec3m to\u00e1n s\u1ebd b\u1ecb coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_muc_phat_tiem_an_nao_neu_doanh_nghiep_khong_thuc_hien_kiem_toan_dung_quy_dinh\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1m \u1ea9n n\u00e0o n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng v\u1ec1 ph\u00e1p l\u00fd l\u1eabn t\u00e0i ch\u00ednh. Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 VN\u0110 \u0111\u1ebfn 30.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 g\u1eafn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh, doanh nghi\u1ec7p c\u00f2n \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT do chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn. C\u00e1c l\u1ed7i sai th\u01b0\u1eddng g\u1eb7p nh\u01b0 thi\u1ebfu h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ea1ch to\u00e1n sai th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf trong c\u00e1c k\u1ef3 thanh tra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Rui_ro_quan_tri_thue_doanh_nghiep_Hung_Yen_thuong_gap\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: R\u1ee7i ro qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p H\u01b0ng Y\u00ean th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dau_la_cac_loi_sai_hach_toan_pho_bien_nhat_tai_cac_doanh_nghiep_dia_phuong\"><\/span><b>\u0110\u00e2u l\u00e0 c\u00e1c l\u1ed7i sai h\u1ea1ch to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i c\u00e1c doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i H\u01b0ng Y\u00ean, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng l\u1ed7i h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho l\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t. Nhi\u1ec1u doanh nghi\u1ec7p ghi nh\u1eadn doanh thu kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao r\u1ee7i ro c\u1ee7a h\u00e0ng h\u00f3a, d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1ec7ch k\u1ef3 t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00e1c l\u00e0 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng. Vi\u1ec7c x\u00e2y d\u1ef1ng quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng kh\u00f4ng r\u00f5 r\u00e0ng, thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u00ean 5.000.000 VN\u0110 (theo quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u1eadp nh\u1eadt) khi\u1ebfn to\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_tai_Hung_Yen_gap_vuong_mac_gi_ve_giao_dich_lien_ket_va_gia_chuyen_nhuong\"><\/span><b>Doanh nghi\u1ec7p FDI t\u1ea1i H\u01b0ng Y\u00ean g\u1eb7p v\u01b0\u1edbng m\u1eafc g\u00ec v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ec9nh H\u01b0ng Y\u00ean l\u00e0 \u0111i\u1ec3m \u0111\u1ebfn c\u1ee7a h\u00e0ng lo\u1ea1t d\u1ef1 \u00e1n FDI l\u1edbn. Tuy nhi\u00ean, qu\u1ea3n tr\u1ecb r\u1ee7i ro gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1eabn l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 30% x (EBITDA + Chi ph\u00ed l\u00e3i vay thu\u1ea7n &#8211; Doanh thu l\u00e3i ti\u1ec1n g\u1eedi)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u01b0\u1ee3t tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang m\u1eabu. Khi c\u01a1 quan thu\u1ebf thanh tra, vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local File, Global File) s\u1ebd khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 truy thu s\u1ed1 thu\u1ebf TNDN r\u1ea5t l\u1edbn k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_chu_dong_phat_hien_va_toi_uu_chi_phi_rui_ro_thue_truoc_ky_quyet_toan\"><\/span><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng so\u00e1t x\u00e9t t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng ho\u1eb7c 9 th\u00e1ng thay v\u00ec ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean mang t\u00ednh r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c b\u1ea5t c\u1eadp trong h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa t\u1edd khai thu\u1ebf GTGT v\u00e0 s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed. Vi\u1ec7c ph\u00e1t hi\u1ec7n sai l\u1ec7ch n\u1ed9i b\u1ed9 s\u1edbm gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_Dich_vu_kiem_toan_Hung_Yen_chuan_hoa\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean chu\u1ea9n h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6692\" aria-describedby=\"caption-attachment-6692\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6692\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean chu\u1ea9n h\u00f3a\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-Hung-Yen-chuan-hoa-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6692\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean chu\u1ea9n h\u00f3a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb, quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo 6 b\u01b0\u1edbc ch\u1eb7t ch\u1ebd tu\u00e2n th\u1ee7 H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VAS).<\/span><\/p>\n<ul>\n<li><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft: <\/b>\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, quy tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng. M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ban \u0111\u1ea7u v\u00e0 t\u00ednh y\u1ebfu t\u1ed1 tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p: <\/b>Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy ch\u1ebf n\u1ed9i b\u1ed9, quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau, quy tr\u00ecnh kho v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3. K\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi v\u00e0 ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n.<\/li>\n<li><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n v\u00e0 ch\u1ee9ng minh s\u1ed1 li\u1ec7u: <\/b>Th\u1ef1c hi\u1ec7n ki\u1ec3m \u0111\u1ebfm ti\u1ec1n m\u1eb7t, quan s\u00e1t ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i nh\u00e0 m\u00e1y. \u0110\u1ed3ng th\u1eddi, ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<li><b>B\u01b0\u1edbc 4: \u0110\u1ed1i so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp v\u1edbi Ban qu\u1ea3n l\u00fd: <\/b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia ti\u1ebfn h\u00e0nh b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, so\u00e1t x\u00e9t ngh\u0129a v\u1ee5 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 thu\u1ebf Nh\u00e0 th\u1ea7u (n\u1ebfu c\u00f3). C\u00e1c \u0111i\u1ec3m n\u00f3ng v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c.<\/li>\n<li><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 Th\u01b0 qu\u1ea3n l\u00fd: <\/b>Ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f9ng Th\u01b0 qu\u1ea3n l\u00fd (Management Letter). Th\u01b0 qu\u1ea3n l\u00fd ch\u1ec9 r\u00f5 c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c c\u1ee5 th\u1ec3 cho doanh nghi\u1ec7p.<\/li>\n<li><b>B\u01b0\u1edbc 6: Ho\u00e0n thi\u1ec7n v\u00e0 ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c: <\/b>Sau khi th\u1ed1ng nh\u1ea5t s\u1ed1 li\u1ec7u v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n k\u00fd ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c c\u00f3 m\u00e3 QR x\u00e1c th\u1ef1c c\u1ee7a H\u1ed9i K\u1ebf to\u00e1n vi\u00ean v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean H\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA).<\/li>\n<\/ul>\n<blockquote><p><b><i>\u0411\u043e\u043b\u044c\u0448\u0435 \u0441\u0442\u0430\u0442\u0435\u0439 \u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u0437\u0434\u0435\u0441\u044c:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u0422\u043e\u043f-10 \u0430\u0432\u0442\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u0445 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0425\u043e\u0448\u0438\u043c\u0438\u043d\u0435<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_Dich_vu_kiem_toan_Hung_Yen_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6691\" aria-describedby=\"caption-attachment-6691\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6691\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network.jpg\" alt=\"Gi\u1ea3i ph\u00e1p D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean t\u1eeb MAN - Master Accountant Network\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Giai-phap-Dich-vu-kiem-toan-Hung-Yen-tu-MAN-Master-Accountant-Network-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6691\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean t\u1eeb MAN &#8211; Master Accountant Network<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_trong_nang_luc_tu_van_cua_MAN_%E2%80%93_Master_Accountant_Network_la_gi\"><\/span><b>S\u1ef1 kh\u00e1c bi\u1ec7t trong n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n c\u1ee7a MAN &#8211; Master Accountant Network l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u trong l\u0129nh v\u1ef1c Ki\u1ec3m to\u00e1n, K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf. Th\u01b0\u01a1ng hi\u1ec7u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng n\u0103ng l\u1ef1c c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t c\u1ee7a MAN n\u1eb1m \u1edf c\u00e1ch ti\u1ebfp c\u1eadn r\u1ee7i ro. Ch\u00fang t\u00f4i kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u \u0111\u00e3 ph\u00e1t sinh m\u00e0 \u0111\u00f3ng vai tr\u00f2 l\u00e0 nh\u00e0 t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p, gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb chi ph\u00ed thu\u1ebf t\u1ed1i \u01b0u v\u00e0 an to\u00e0n tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra.<\/span><\/p>\n<blockquote><p><b><i>\u0411\u043e\u043b\u044c\u0448\u0435 \u0441\u0442\u0430\u0442\u0435\u0439 \u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u0437\u0434\u0435\u0441\u044c:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u0410\u0432\u0442\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u0435 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0444\u0438\u0440\u043c\u044b: 15 \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0438 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 \u0438\u043c\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u043e\u0442 MAN.<\/span><\/i><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_Dich_vu_kiem_toan_thong_thuong_va_Dich_vu_kiem_toan_tich_hop_rui_ro_thue_cua_MAN\"><\/span><b>So s\u00e1nh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p r\u1ee7i ro thu\u1ebf c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb, b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y th\u1ec3 hi\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n<p><b>B\u1ea3ng so s\u00e1nh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p r\u1ee7i ro thu\u1ebf c\u1ee7a MAN<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><b>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044f<\/b><\/td>\n<td style=\"width: 39.7795%; text-align: center;\"><b>Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng<\/b><\/td>\n<td style=\"width: 39.3788%; text-align: center;\"><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean t\u1eeb MAN (T\u00edch h\u1ee3p r\u1ee7i ro thu\u1ebf)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><span style=\"font-weight: 400;\">\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0446\u0435\u043b\u044c<\/span><\/td>\n<td style=\"width: 39.7795%;\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p c\u01a1 quan ch\u1ee9c n\u0103ng<\/span><\/td>\n<td style=\"width: 39.3788%;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh + So\u00e1t x\u00e9t tri\u1ec7t \u0111\u1ec3 r\u1ee7i ro thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0431\u044a\u0435\u043c \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438<\/span><\/td>\n<td style=\"width: 39.7795%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra m\u1eabu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td style=\"width: 39.3788%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n k\u1ebft h\u1ee3p \u0111\u1ed1i so\u00e1t to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb thu\u1ebf nguy c\u01a1 cao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/span><\/td>\n<td style=\"width: 39.7795%;\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"width: 39.3788%;\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh Th\u01b0 qu\u1ea3n l\u00fd chuy\u00ean s\u00e2u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"width: 39.7795%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp theo chu\u1ea9n m\u1ef1c<\/span><\/td>\n<td style=\"width: 39.3788%;\"><span style=\"font-weight: 400;\">Chuy\u00ean gia ki\u1ec3m to\u00e1n k\u1ebft h\u1ee3p chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf tr\u00ean 30 n\u0103m kinh nghi\u1ec7m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9399%; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 sau ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 39.7795%;\"><span style=\"font-weight: 400;\">K\u1ebft th\u00fac khi ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 39.3788%;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh t\u01b0 v\u1ea5n gi\u1ea3i tr\u00ecnh khi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_Dich_vu_kiem_toan_Hung_Yen_tham_khao_moi_nhat\"><\/span><b>B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean tham kh\u1ea3o m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n, doanh thu, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a t\u1eebng doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh chi ph\u00ed.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0420\u0430\u0437\u043c\u0435\u0440 \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0413\u043e\u0434\u043e\u0432\u043e\u0439 \u0434\u043e\u0445\u043e\u0434<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u043e\u0439 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 (\u0434\u043e\u043b\u043b\u0430\u0440\u044b \u0421\u0428\u0410)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u043f\u043e\u043a\u0430 \u043d\u0435 \u043f\u0440\u0438\u043d\u0435\u0441\u043b\u043e \u043d\u0438\u043a\u0430\u043a\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u043e\u0445\u043e\u0434\u043e\u0432 \u043f\u043e\u043a\u0430 \u043d\u0435\u0442, \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0438\u0437\u043a\u0438\u0435.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 \u2013 550 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432 \u0421\u0428\u0410<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041c\u0430\u043b\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0442 1 \u0434\u043e 10 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600\u2013750 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432 \u0421\u0428\u0410<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0440\u0435\u0434\u043d\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 10-30 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0445 \u0434\u043e\u043d\u0433\u043e\u0432<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750 \u2013 950 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432 \u0421\u0428\u0410<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u043e\u0432\u043e\u043b\u044c\u043d\u043e \u043a\u0440\u0443\u043f\u043d\u043e\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 30-50 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0445 \u0434\u043e\u043d\u0433\u043e\u0432<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950 \u2013 1350 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432 \u0421\u0428\u0410<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041a\u0440\u0443\u043f\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 50-80 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0445 \u0434\u043e\u043d\u0433\u043e\u0432<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1350\u20131700 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432 \u0421\u0428\u0410<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0447\u0435\u043d\u044c \u043a\u0440\u0443\u043f\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 100 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0445 \u0434\u043e\u043d\u0433\u043e\u0432<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0442 1700 \u0434\u043e\u043b\u043b\u0430\u0440\u043e\u0432<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff6600;\"><b>\u041f\u0420\u0418\u041c\u0415\u0427\u0410\u041d\u0418\u0415:<\/b><span style=\"font-weight: 400;\"> \u0423\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0435 \u0432\u044b\u0448\u0435 \u0446\u0435\u043d\u044b \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u043e\u0447\u043d\u044b\u043c\u0438 \u0438 \u043d\u0435 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u0438. \u0424\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u0430 \u0431\u0443\u0434\u0435\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0430 \u0438 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u043d\u0430 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0432\u043a\u043b\u044e\u0447\u0430\u044f:<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u041f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u044b\u0439 \u0438 \u0434\u0435\u043b\u043e\u0432\u043e\u0439 \u0441\u0435\u043a\u0442\u043e\u0440<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u0414\u043e\u0445\u043e\u0434\u044b \u0438 \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u044b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0432\u0445\u043e\u0434\u044f\u0449\u0438\u0445 \u0438 \u0438\u0441\u0445\u043e\u0434\u044f\u0449\u0438\u0445 \u0441\u0447\u0435\u0442\u043e\u0432-\u0444\u0430\u043a\u0442\u0443\u0440<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u0418\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\/\u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u0421\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438 \u043e\u0431\u044a\u0435\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u044b.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #ff6600;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f. <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041e\u0431\u0440\u0430\u0442\u0438\u0442\u0435\u0441\u044c \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e MAN \u0434\u043b\u044f \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0432\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u043e\u0444\u0438\u043b\u044f \u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0442\u043e\u0447\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0430\u0434\u0430\u043f\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043a \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438 \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nang_luc_nhan_su_va_minh_chung_uy_tin_cua_MAN\"><\/span><b>N\u0103ng l\u1ef1c nh\u00e2n s\u1ef1 v\u00e0 minh ch\u1ee9ng uy t\u00edn c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chung_chi_hanh_nghe_va_cam_ket_trach_nhiem_phap_ly\"><\/span><b>\u0110\u1ed9i ng\u0169 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n do MAN th\u1ef1c hi\u1ec7n \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ee5 tr\u00e1ch tr\u1ef1c ti\u1ebfp b\u1edfi c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea5p nh\u00e0 n\u01b0\u1edbc (CPA Vi\u1ec7t Nam) v\u00e0 Chuy\u00ean gia t\u01b0 v\u1ea5n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (CPT). \u0110\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 c\u1ee7a ch\u00fang t\u00f4i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 \u00fd ki\u1ebfn \u0111\u01b0a ra tr\u00ean B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. Ch\u00fang t\u00f4i b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m chuy\u00ean m\u00f4n h\u1ee3p ph\u00e1p tr\u01b0\u1edbc c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, gi\u00fap Ban Gi\u00e1m \u0111\u1ed1c ho\u00e0n to\u00e0n y\u00ean t\u00e2m trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mang_luoi_phuc_vu_tan_tam_tai_Hung_Yen_va_toan_quoc\"><\/span><b>M\u1ea1ng l\u01b0\u1edbi ph\u1ee5c v\u1ee5 t\u1eadn t\u00e2m t\u1ea1i H\u01b0ng Y\u00ean v\u00e0 to\u00e0n qu\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean c\u1ee7a MAN bao ph\u1ee7 to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p tr\u1ecdng \u0111i\u1ec3m tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khu c\u00f4ng nghi\u1ec7p Ph\u1ed1 N\u1ed1i A, Ph\u1ed1 N\u1ed1i B, Th\u0103ng Long II, Y\u00ean M\u1ef9 I, Y\u00ean M\u1ef9 II, Minh \u0110\u1ee9c, \u0110\u1ed3ng V\u0103n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 H\u01b0ng Y\u00ean, Th\u1ecb x\u00e3 M\u1ef9 H\u00e0o v\u00e0 c\u00e1c huy\u1ec7n V\u0103n L\u00e2m, V\u0103n Giang, Y\u00ean M\u1ef9, \u00c2n Thi, Kho\u00e1i Ch\u00e2u, Kim \u0110\u1ed9ng, Ti\u00ean L\u1eef, Ph\u00f9 C\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh t\u1ec9nh H\u01b0ng Y\u00ean, MAN &#8211; Master Accountant Network tri\u1ec3n khai n\u0103ng l\u1ef1c ph\u1ee5c v\u1ee5 tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. Ch\u00fang t\u00f4i hi\u1ec7n di\u1ec7n t\u1ea1i c\u00e1c trung t\u00e2m kinh t\u1ebf l\u1edbn nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, H\u00e0 N\u1ed9i v\u00e0 H\u1ea3i Ph\u00f2ng, mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n \u0111\u1ed3ng b\u1ed9 cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u chi nh\u00e1nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_Xu_ly_rui_ro_giao_dich_lien_ket_cho_doanh_nghiep_FDI_tai_KCN_Thang_Long_II\"><\/span><b>Case Study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft cho doanh nghi\u1ec7p FDI t\u1ea1i KCN Th\u0103ng Long II<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh_bai_toan_cua_khach_hang\"><\/span><b>B\u1ed1i c\u1ea3nh b\u00e0i to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2025, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed 100% v\u1ed1n FDI t\u1ea1i KCN Th\u0103ng Long II (H\u01b0ng Y\u00ean) nh\u1eadn th\u00f4ng b\u00e1o thanh tra thu\u1ebf cho k\u1ef3 3 n\u0103m li\u00ean ti\u1ebfp. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u00e1t sinh chi ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n nh\u01b0ng ch\u01b0a l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Nguy c\u01a1 doanh nghi\u1ec7p b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNDN l\u00ean t\u1edbi h\u01a1n 4 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_va_ket_qua_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3 t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 t\u00ecm \u0111\u1ebfn MAN \u0111\u1ec3 y\u00eau c\u1ea7u r\u00e0 so\u00e1t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0428\u0430\u0433 1:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 tr\u1ef1c ti\u1ebfp r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng vay, ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp (benchmark database) v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i kho\u1ea3ng gi\u00e1 giao d\u1ecbch chu\u1ea9n m\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0428\u0430\u0433 2:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0428\u0430\u0433 3:<\/b><span style=\"font-weight: 400;\"> L\u1eadp b\u1ed9 H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Global File) ho\u00e0n ch\u1ec9nh gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n thanh tra.<\/span><\/li>\n<\/ul>\n<p><b>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan Thu\u1ebf ch\u1ea5p nh\u1eadn 95% t\u1ed5ng chi ph\u00ed ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p gi\u1ea3m t\u1eeb 4 t\u1ef7 \u0111\u1ed3ng xu\u1ed1ng c\u00f2n d\u01b0\u1edbi 180 tri\u1ec7u \u0111\u1ed3ng. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p sau \u0111\u00f3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u1ea1i v\u00e0 ph\u00e1t h\u00e0nh chu\u1ea9n m\u1ef1c, gi\u00fap \u1ed5n \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo Lu\u1eadt \u0110\u1ecbnh m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. M\u1ed9t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n minh b\u1ea1ch s\u1ebd gia t\u0103ng uy t\u00edn cho doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng, t\u1ea1o n\u1ec1n t\u1ea3ng thu h\u00fat v\u1ed1n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh l\u00e2u d\u00e0i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u0414\u0440\u0443\u0433\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043e\u0446\u0435\u043d\u043a\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0437\u0430\u043f\u0440\u043e\u0441\u0443<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0430\u0443\u0434\u0438\u0442\u0443<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u0417\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u0430\u044f \u0443\u0441\u043b\u0443\u0433\u0430 \u0430\u0443\u0434\u0438\u0442\u0430 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u043f\u043e \u043f\u0440\u043e\u0435\u043a\u0442\u0443<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_Hung_Yen_FAQ\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean (FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_da_kiem_toan_tai_Hung_Yen_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n t\u1ea1i H\u01b0ng Y\u00ean l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch, th\u1eddi h\u1ea1n n\u1ed9p mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 3 n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Hung_Yen_co_bao_gom_viec_quyet_toan_thue_khong\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean c\u00f3 bao g\u1ed3m vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. Tuy nhi\u00ean, khi s\u1eed d\u1ee5ng gi\u1ea3i ph\u00e1p t\u1ea1i MAN, ch\u00fang t\u00f4i t\u00edch h\u1ee3p c\u00f4ng t\u00e1c so\u00e1t x\u00e9t r\u1ee7i ro thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_nhung_chung_tu_gi_khi_lam_viec_voi_kiem_toan_vien\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec khi l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb: S\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n, B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra, s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng, b\u1ea3ng l\u01b0\u01a1ng, t\u1edd khai thu\u1ebf c\u00e1c k\u1ef3, h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea kho\/t\u00e0i s\u1ea3n v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u00e1t sinh trong n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_do_MAN_phat_hanh_co_hieu_luc_phap_ly_nhu_the_nao\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN ph\u00e1t h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN ph\u00e1t h\u00e0nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd tr\u00ean to\u00e0n qu\u1ed1c. B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf, Ng\u00e2n h\u00e0ng, C\u01a1 quan K\u1ebf ho\u1ea1ch &amp; \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh ch\u1ea5p nh\u1eadn tuy\u1ec7t \u0111\u1ed1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Dich_vu_kiem_toan_Hung_Yen_duoc_tinh_dua_tren_cac_yeu_to_nao\"><\/span><b>Chi ph\u00ed D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean quy m\u00f4 doanh thu, t\u1ed5ng t\u00e0i s\u1ea3n, kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 y\u00eau c\u1ea7u ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u01b0ng Y\u00ean \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf ng\u00e0y c\u00e0ng nghi\u00eam ng\u1eb7t. Vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00e0nh ch\u00ednh thu\u1ebf c\u1eadp nh\u1eadt giai [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6690,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=6689"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6689\/revisions"}],"predecessor-version":[{"id":6695,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6689\/revisions\/6695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/6690"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=6689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=6689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=6689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}