{"id":4060,"date":"2025-12-04T19:56:11","date_gmt":"2025-12-05T02:56:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4060"},"modified":"2026-01-08T02:35:26","modified_gmt":"2026-01-08T09:35:26","slug":"kiem-toan-thue-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u7a0e\u52a1\u5ba1\u8ba1\uff1f\u5b83\u5bf9\u4f01\u4e1a\u7684\u4f5c\u7528\u3001\u6d41\u7a0b\u548c\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u6709\u4f55\u5f71\u54cd\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u3001\u7cfb\u7edf\u7684\u8bc4\u4f30\u8fc7\u7a0b\uff0c\u65e8\u5728\u6838\u5b9e\u4e0e\u7eb3\u7a0e\u4e49\u52a1\u76f8\u5173\u7684\u8bb0\u5f55\u548c\u6587\u4ef6\u7684\u51c6\u786e\u6027\u548c\u5b8c\u6574\u6027\u3002\u5728\u7a0e\u6536\u7ba1\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u5c24\u5176\u662f\u5728\u2026\u2026\u4e4b\u540e 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Chien_luoc_toi_uu_hoa_thue_va_chuan_bi_ho_so_cho_kiem_toan_thue\" >\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u548c\u7a0e\u52a1\u5ba1\u8ba1\u51c6\u5907<\/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\/zh\/kiem-toan-thue-la-gi\/#Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\" >\u5229\u7528\u4f18\u60e0\u7a0e\u6536\u653f\u7b56<\/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\/zh\/kiem-toan-thue-la-gi\/#Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\" >\u89c4\u8303\u4f1a\u8ba1\u6d41\u7a0b\u548c\u6587\u4ef6<\/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\/zh\/kiem-toan-thue-la-gi\/#Xu_ly_rui_ro_thu_nhap_vang_lai\" >\u5904\u7406\u5f53\u524d\u6536\u5165\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Moi_quan_he_giua_kiem_toan_thue_va_kiem_toan_bao_cao_tai_chinh\" >\u7a0e\u52a1\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5173\u7cfb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\" >\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u5e38\u89c1\u7684\u6311\u6218<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Thach_thuc_ve_su_phuc_tap_cua_he_thong_phap_luat_thue\" >\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u590d\u6742\u6027\u5e26\u6765\u7684\u6311\u6218<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\" >\u6536\u96c6\u548c\u6bd4\u8f83\u6587\u4ef6\u5b58\u5728\u56f0\u96be<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Van_de_no_thue_va_rui_ro_hinh_su\" >\u7a0e\u52a1\u503a\u52a1\u548c\u72af\u7f6a\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_thue\" >\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 \u2013 \u5173\u4e8e\u7a0e\u52a1\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Kiem_toan_thue_khac_gi_so_voi_Thanh_tra_thue\" >\u7a0e\u52a1\u5ba1\u8ba1\u4e0e\u7a0e\u52a1\u68c0\u67e5\u6709\u4f55\u4e0d\u540c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Nhung_rui_ro_lon_nhat_doanh_nghiep_thuong_gap_la_gi\" >\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u98ce\u9669\u6709\u54ea\u4e9b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Doanh_nghiep_no_thue_co_the_bi_truy_cuu_trach_nhiem_hinh_su_khong\" >\u62d6\u6b20\u7a0e\u6b3e\u7684\u4f01\u4e1a\u4f1a\u88ab\u8d77\u8bc9\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#Thu_nhap_vang_lai_chi_tra_khong_thuong_xuyen_duoc_tinh_thue_TNCN_nhu_the_nao\" >\u4e34\u65f6\u6536\u5165\uff08\u975e\u5b9a\u671f\u6536\u5165\uff09\u5982\u4f55\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-la-gi\/#The_nao_la_Preferential_Tax_Uu_dai_thue\" >\u4ec0\u4e48\u662f\u4f18\u60e0\u7a0e\u6536\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_khai_niem_va_vai_tro_cot_loi_trong_doanh_nghiep\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\uff1a\u6982\u5ff5\u53ca\u5176\u5728\u4e1a\u52a1\u4e2d\u7684\u6838\u5fc3\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u76d1\u7ba1\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u5df2\u6210\u4e3a\u4f01\u4e1a\u9632\u8303\u98ce\u9669\u3001\u4f18\u5316\u8d22\u52a1\u4e49\u52a1\u7684\u91cd\u8981\u5de5\u5177\u3002\u9664\u4e86\u5ba1\u67e5\u6570\u636e\u5916\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u8fd8\u80fd\u5168\u9762\u5c55\u73b0\u4f01\u4e1a\u7684\u5408\u89c4\u6027\u3001\u62a5\u544a\u900f\u660e\u5ea6\u548c\u7a0e\u52a1\u7ba1\u7406\u6548\u7387\u3002\u51ed\u501f\u8fd9\u4e9b\u4f18\u52bf\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5de9\u56fa\u8d22\u52a1\u57fa\u7840\uff0c\u66f4\u6709\u4fe1\u5fc3\u5730\u5f00\u5c55\u751f\u4ea7\u7ecf\u8425\uff0c\u5e76\u62d3\u5c55\u672a\u6765\u53d1\u5c55\u89c4\u5212\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_la_gi_Khac_biet_voi_kiem_toan_bao_cao_tai_chinh_BCTC_nhu_the_nao\"><\/span><b>\u4ec0\u4e48\u662f\u7a0e\u52a1\u5ba1\u8ba1\uff1f\u5b83\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u662f\u5bf9\u6240\u6709\u7ecf\u6d4e\u4ea4\u6613\u3001\u4f1a\u8ba1\u8d26\u7c3f\u548c\u6cd5\u5f8b\u6587\u4ef6\u8fdb\u884c\u5ba1\u67e5\uff0c\u5176\u552f\u4e00\u76ee\u7684\u662f\u8bc4\u4f30\u4f01\u4e1a\u662f\u5426\u9075\u5b88\u7a0e\u6cd5\u3002\u6700\u7ec8\u76ee\u6807\u662f\u786e\u5b9a\u4f01\u4e1a\u7684\u5177\u4f53\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5305\u62ec\u589e\u503c\u7a0e\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u548c\u5176\u4ed6\u7a0e\u79cd\u3002\u7a0e\u52a1\u5ba1\u8ba1\u7684\u7ed3\u679c\u901a\u5e38\u662f\u4e00\u4efd\u8be6\u7ec6\u7684\u98ce\u9669\u62a5\u544a\u548c\u5408\u89c4\u8c03\u6574\u5efa\u8bae\u3002<\/span><\/p>\n<figure id=\"attachment_4061\" aria-describedby=\"caption-attachment-4061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4061\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao.png\" alt=\"Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ Kh\u00e1c bi\u1ec7t v\u1edbi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-thue-la-gi_-Khac-biet-voi-kiem-toan-bao-cao-tai-chinh-BCTC-nhu-the-nao-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4061\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u7a0e\u52a1\u5ba1\u8ba1\uff1f\u5b83\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6709\u4f55\u4e0d\u540c\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u672c\u533a\u522b\u5728\u4e8e\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u548c\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u5bf9\u6574\u4e2a\u8d22\u52a1\u62a5\u8868\u7684\u771f\u5b9e\u6027\u548c\u5408\u7406\u6027\u8fdb\u884c\u5ba1\u6838\u3002\u800c\u7a0e\u52a1\u5ba1\u8ba1\u7684\u8303\u56f4\u5219\u66f4\u7a84\uff0c\u4f46\u66f4\u4e13\u4e1a\uff0c\u4ec5\u5173\u6ce8\u7a0e\u6cd5\u7684\u76f8\u5173\u89c4\u5b9a\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e3b\u8981\u7528\u4e8e\u4e0e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u9762\u5bf9\u5b98\u65b9\u68c0\u67e5\u65f6\u66f4\u6709\u4fe1\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ba_vai_tro_khong_the_thieu_cua_kiem_toan_thue_trong_cong_tac_quan_tri_rui_ro\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u5728\u98ce\u9669\u7ba1\u7406\u4e2d\u7684\u4e09\u4e2a\u4e0d\u53ef\u6216\u7f3a\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u7684\u9996\u8981\u4e14\u6700\u91cd\u8981\u7684\u4f5c\u7528\u662f\u5e2e\u52a9\u4f01\u4e1a\u63d0\u9ad8\u5176\u6cd5\u5f8b\u5408\u89c4\u6027\u3002\u901a\u8fc7\u4ed4\u7ec6\u5ba1\u67e5\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4e3b\u52a8\u53d1\u73b0\u5e76\u7ea0\u6b63\u9519\u8bef\uff0c\u4ece\u800c\u907f\u514d\u56e0\u8fdd\u53cd\u7a0e\u52a1\u6cd5\u89c4\u800c\u53d7\u5230\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5de8\u989d\u884c\u653f\u7f5a\u6b3e\u3002\u8fd9\u6709\u52a9\u4e8e\u663e\u8457\u964d\u4f4e\u56e0\u903e\u671f\u4ed8\u6b3e\u6216\u7533\u62a5\u4e0d\u5b9e\u800c\u9020\u6210\u7684\u635f\u5931\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u4e2a\u804c\u8d23\u662f\u5408\u6cd5\u5730\u4f18\u5316\u7a0e\u52a1\u6210\u672c\u3002\u901a\u8fc7\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u4e13\u5bb6\u4f1a\u53d1\u73b0\u4f01\u4e1a\u53ef\u80fd\u5ffd\u7565\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\uff0c\u4f8b\u5982\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u6216\u9488\u5bf9\u9f13\u52b1\u884c\u4e1a\u65b0\u6295\u8d44\u9879\u76ee\u6216\u6d3b\u52a8\u7684\u7a0e\u6536\u51cf\u514d\u3002\u5145\u5206\u5229\u7528\u8fd9\u4e9b\u653f\u7b56\u4f53\u73b0\u4e86\u4e30\u5bcc\u7684\u7ecf\u9a8c\u548c\u4e13\u4e1a\u77e5\u8bc6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u6709\u52a9\u4e8e\u63d0\u9ad8\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\u548c\u900f\u660e\u5ea6\u3002\u5f53\u7a0e\u52a1\u9879\u76ee\u5f97\u5230\u51c6\u786e\u6838\u5b9e\u548c\u8c03\u6574\u540e\uff0c\u8d22\u52a1\u62a5\u8868\u5c31\u80fd\u66f4\u771f\u5b9e\u5730\u53cd\u6620\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u3002\u8fd9\u5bf9\u4e8e\u4f01\u4e1a\u7b79\u96c6\u8d44\u91d1\u3001\u5f00\u5c55\u4e1a\u52a1\u5408\u4f5c\u6216\u4e0a\u5e02\u7b49\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u5728\u8fd9\u4e9b\u573a\u5408\uff0c\u58f0\u8a89\u548c\u4fe1\u8a89\u90fd\u662f\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_phan_loai_cac_hinh_thuc_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u8868\u683c\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u5408\u6cd5\u5730\u5f00\u5c55\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u4f01\u4e1a\u9700\u8981\u4f9d\u8d56\u4e00\u5957\u5b8c\u6574\u7edf\u4e00\u7684\u7a0e\u6cd5\u4f53\u7cfb\u3002\u5728\u6b64\u57fa\u7840\u4e0a\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u8868\u683c\u4e5f\u8fdb\u884c\u4e86\u6e05\u6670\u7684\u5206\u7c7b\uff0c\u4ee5\u6ee1\u8db3\u4e0d\u540c\u4f01\u4e1a\u7684\u98ce\u9669\u7ba1\u7406\u548c\u5408\u89c4\u9700\u6c42\u3002\u4e86\u89e3\u6cd5\u5f8b\u4f9d\u636e\u548c\u5404\u7c7b\u5ba1\u8ba1\u7c7b\u578b\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u9009\u62e9\u5408\u9002\u7684\u65b9\u6848\uff0c\u51c6\u5907\u9f50\u5168\u7684\u6587\u4ef6\uff0c\u5e76\u5728\u7a0e\u52a1\u68c0\u67e5\u548c\u6838\u67e5\u524d\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\u5730\u5e94\u5bf9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_dieu_chinh_hoat_dong_kiem_toan_thue\"><\/span><b>\u89c4\u8303\u7a0e\u52a1\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u6d3b\u52a8\u5efa\u7acb\u5728\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u4e4b\u4e0a\uff0c\u5176\u6838\u5fc3\u662f\u300a2019\u5e74\u7b2c38\u53f7\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0838\/2019\/QH14\uff09\u3002\u8be5\u6cd5\u660e\u786e\u89c4\u5b9a\u4e86\u7a0e\u52a1\u673a\u5173\u5728\u68c0\u67e5\u548c\u5ba1\u67e5\u65b9\u9762\u7684\u6743\u9650\uff0c\u540c\u65f6\u4e5f\u89c4\u5b9a\u4e86\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4fe1\u606f\u7684\u4e49\u52a1\u3002\u8be6\u7ec6\u7684\u6307\u5bfc\u6587\u4ef6\u5305\u62ec\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4ee5\u53ca\u8d22\u653f\u90e8\u7684\u76f8\u5173\u901a\u544a\uff0c\u4f8b\u5982\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6bcf\u4f4d\u7a0e\u52a1\u5ba1\u8ba1\u4e13\u5bb6\u90fd\u5fc5\u987b\u7cbe\u901a\u8fd9\u4e9b\u6cd5\u89c4\uff0c\u4ee5\u786e\u4fdd\u5de5\u4f5c\u8fc7\u7a0b\u4e2d\u7684\u9ad8\u5ea6\u4e13\u4e1a\u6027\u3002\u5728\u63d0\u51fa\u8c03\u6574\u5efa\u8bae\u65f6\uff0c\u6b63\u786e\u3001\u5b8c\u6574\u5730\u5f15\u7528\u6cd5\u5f8b\u6761\u6587\uff0c\u4e0d\u4ec5\u80fd\u589e\u5f3a\u5176\u5408\u6cd5\u6027\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u7406\u89e3\u6240\u6709\u51b3\u7b56\u7684\u4f9d\u636e\u3002\u8fd9\u662f\u63d0\u5347\u5ba1\u8ba1\u62a5\u544a\u4ef7\u503c\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_loai_hinh_kiem_toan_thue_pho_bien\"><\/span><b>\u5e38\u89c1\u7a0e\u52a1\u5ba1\u8ba1\u7c7b\u578b\u7684\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u8868\u683c\u7684\u5206\u7c7b\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u5b9a\u65b9\u5411\u5e76\u51c6\u5907\u76f8\u5e94\u7684\u8d44\u6e90\u3002\u5b83\u53ef\u4ee5\u6309\u6267\u884c\u4e3b\u4f53\u6216\u5ba1\u8ba1\u5bf9\u8c61\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_chu_the_thuc_hien_kiem_tra_thue_noi_bo_va_kiem_toan_thue_doc_lap\"><\/span><b>\u6309\u6267\u884c\u4e3b\u4f53\u5206\u7c7b\uff1a\u5185\u90e8\u7a0e\u52a1\u5ba1\u8ba1\u548c\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\u7a0e\u52a1\u5ba1\u8ba1\u6d3b\u52a8\u53ef\u6839\u636e\u6267\u884c\u5bf9\u8c61\u8fdb\u884c\u5206\u7c7b\uff0c\u5305\u62ec\u5185\u90e8\u7a0e\u52a1\u5ba1\u8ba1\u548c\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1\u3002\u5185\u90e8\u7a0e\u52a1\u5ba1\u8ba1\u7531\u4f1a\u8ba1\u90e8\u95e8\u6216\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u8fdb\u884c\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8fdb\u884c\u81ea\u6211\u5ba1\u67e5\uff0c\u5728\u7a0e\u52a1\u673a\u5173\u4ecb\u5165\u4e4b\u524d\u53d1\u73b0\u5e76\u7ea0\u6b63\u9519\u8bef\u3002\u800c\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1\u5219\u7531\u4e13\u4e1a\u7684\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\uff0c\u63d0\u4f9b\u5173\u4e8e\u7a0e\u6cd5\u5408\u89c4\u6027\u7684\u5ba2\u89c2\u610f\u89c1\uff0c\u8fd9\u5728\u5e76\u8d2d\u6216\u4e89\u8bae\u89e3\u51b3\u4ea4\u6613\u4e2d\u5c24\u4e3a\u91cd\u8981\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7a0e\u52a1\u5ba1\u8ba1\uff08\u81ea\u67e5\uff09\uff1a\u7531\u4f01\u4e1a\u4f1a\u8ba1\u6216\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u5b9a\u671f\u8fdb\u884c\u3002\u5176\u76ee\u7684\u662f\u5728\u7a0e\u52a1\u673a\u5173\u6216\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u4ecb\u5165\u4e4b\u524d\uff0c\u5bf9\u4f01\u4e1a\u8fdb\u884c\u81ea\u6211\u5ba1\u67e5\uff0c\u53d1\u73b0\u5e76\u7ea0\u6b63\u9519\u8bef\u3002\u8fd9\u4f53\u73b0\u4e86\u4f01\u4e1a\u7684\u7ecf\u9a8c\u548c\u79ef\u6781\u4e3b\u52a8\u7684\u98ce\u9669\u7ba1\u7406\u80fd\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1\uff1a\u7531\u4e13\u4e1a\u5ba1\u8ba1\u516c\u53f8\u6839\u636e\u5408\u540c\u8fdb\u884c\u3002\u4ed6\u4eec\u63d0\u4f9b\u5173\u4e8e\u7a0e\u52a1\u5408\u89c4\u6027\u7684\u72ec\u7acb\u3001\u5ba2\u89c2\u7684\u610f\u89c1\uff0c\u8fd9\u5bf9\u4e8e\u5e76\u8d2d\u6216\u4e89\u8bae\u89e3\u51b3\u7b49\u76ee\u7684\u5c24\u5176\u6709\u7528\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_doi_tuong_kiem_toan_kiem_toan_thue_thu_nhap_doanh_nghiep_va_ca_nhan\"><\/span><b>\u6309\u5ba1\u8ba1\u4e3b\u9898\u5206\u7c7b\uff1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u7684\u8303\u56f4\u5f88\u5e7f\uff0c\u4f46\u6700\u5e38\u5173\u6ce8\u7684\u4e24\u4e2a\u4e3b\u9898\u662f\uff1a<\/span><\/p>\n<figure id=\"attachment_4064\" aria-describedby=\"caption-attachment-4064\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4064\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien.png\" alt=\"Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n thu\u1ebf ph\u1ed5 bi\u1ebfn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-cac-loai-hinh-kiem-toan-thue-pho-bien-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4064\" class=\"wp-caption-text\">\u5e38\u89c1\u7a0e\u52a1\u5ba1\u8ba1\u7c7b\u578b\u7684\u5206\u7c7b<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1\uff1a\u8fd9\u662f\u6700\u590d\u6742\u7684\u90e8\u5206\uff0c\u91cd\u70b9\u5728\u4e8e\u6839\u636e\u76f8\u5173\u6cd5\u89c4\u5ba1\u67e5\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u7684\u6536\u5165\u548c\u652f\u51fa\u662f\u5426\u5408\u7406\u6709\u6548\u3002\u4f8b\u5982\uff0c\u5728\u7a0e\u52a1\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u9700\u8981\u4ed4\u7ec6\u5ba1\u67e5\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u6210\u672c\u6216\u4e0e\u5458\u5de5\u5f53\u671f\u6536\u5165\u76f8\u5173\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\uff1a\u91cd\u70b9\u5728\u4e8e\u786e\u5b9a\u6b63\u786e\u7684\u7eb3\u7a0e\u4e3b\u4f53\u3001\u5e94\u7a0e\u6536\u5165\u3001\u5bb6\u5ead\u6263\u9664\u989d\uff0c\u4ee5\u53ca\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u9884\u6263\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5b63\u8282\u6027\u5de5\u4eba\u7684\u4e34\u65f6\u6536\u5165\u8ba1\u7b97\u9519\u8bef\u8f83\u4e3a\u5e38\u89c1\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0e\u7a0e\u52a1\u5ba1\u8ba1\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff08FS\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><b>\u7a0e\u52a1\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u771f\u5b9e\u6027\u548c\u5408\u7406\u6027\u53d1\u8868\u610f\u89c1\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u7a0e\u52a1\u5408\u89c4\u60c5\u51b5\u5e76\u786e\u5b9a\u51c6\u786e\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u6839\u636e<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u3001\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u3001\u901a\u544a\u3001\u6cd5\u4ee4\u3001\u5b98\u65b9\u6587\u4ef6\u7b49\u7a0e\u52a1\u6307\u5bfc\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u7684\u8d22\u52a1\u62a5\u8868\uff08\u8d44\u4ea7\u8d1f\u503a\u8868\u3001\u7ecf\u8425\u6210\u679c\u8868\u3001\u73b0\u91d1\u6d41\u91cf\u8868\u3001\u9644\u6ce8\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u5f71\u54cd\u7eb3\u7a0e\u4e49\u52a1\u7684\u9879\u76ee\uff08\u6536\u5165\u3001\u652f\u51fa\u3001\u53d1\u7968\u3001\u7a0e\u52a1\u6587\u4ef6\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u5728\u4f1a\u8ba1\u671f\u95f4\uff08\u8d22\u653f\u5e74\u5ea6\uff09\u7ed3\u675f\u65f6\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u53ef\u4ee5\u968f\u65f6\u8fdb\u884c\uff0c\u4e5f\u53ef\u4ee5\u6839\u636e\u7a0e\u52a1\u7ed3\u7b97\u7684\u9700\u8981\u8fdb\u884c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 14.529%;\"><span style=\"font-weight: 400;\">\u8f93\u51fa<\/span><\/td>\n<td style=\"text-align: center; width: 39.1784%;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.3908%;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u67e5\u548c\u54a8\u8be2\u62a5\u544a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_thue_chuyen_nghiep_tu_chuan_bi_den_ket_thuc\"><\/span><b>\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b\uff1a\u4ece\u51c6\u5907\u5230\u5b8c\u6210<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u6548\u7387\uff0c\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u9075\u5faa\u4e00\u7cfb\u5217\u5408\u4e4e\u903b\u8f91\u4e14\u7cfb\u7edf\u7684\u6b65\u9aa4\uff0c\u4f53\u73b0\u4e86\u5ba1\u8ba1\u56e2\u961f\u7684\u7ecf\u9a8c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1a\u5ba1\u8ba1\u51c6\u5907\u548c\u89c4\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u9636\u6bb5\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u5c06\u6536\u96c6\u6709\u5173\u4f01\u4e1a\u7684\u57fa\u672c\u4fe1\u606f\uff0c\u5305\u62ec\u5176\u4e1a\u52a1\u8303\u56f4\u3001\u7ec4\u7ec7\u7ed3\u6784\u548c\u9002\u7528\u7684\u4f1a\u8ba1\u653f\u7b56\u3002\u98ce\u9669\u8bc4\u4f30\u81f3\u5173\u91cd\u8981\uff0c\u5c24\u5176\u662f\u6d89\u53ca\u5883\u5916\u4ea4\u6613\u6216\u654f\u611f\u9879\u76ee\uff08\u4f8b\u5982\u8d44\u672c\u8f6c\u79fb\u7a0e\u548c\u5173\u8054\u65b9\u4ea4\u6613\uff09\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u5c06\u5236\u5b9a\u4e00\u4efd\u8be6\u7ec6\u7684\u7a0e\u52a1\u5ba1\u8ba1\u8ba1\u5212\uff0c\u660e\u786e\u754c\u5b9a\u5ba1\u8ba1\u8303\u56f4\u3001\u65f6\u95f4\u5b89\u6392\u548c\u91cd\u70b9\u9886\u57df\uff0c\u4f8b\u5982\u4f01\u4e1a\u6240\u5f97\u7a0e\u6216\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u3002\u8d44\u6e90\u5206\u914d\u548c\u62bd\u6837\u65b9\u6cd5\u7684\u786e\u5b9a\u4e5f\u5c06\u5728\u8fd9\u4e00\u9636\u6bb5\u8fdb\u884c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_cong_viec_kiem_toan_tai_don_vi\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u5bf9\u8be5\u5355\u4f4d\u8fdb\u884c\u5ba1\u8ba1\u5de5\u4f5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u4e2a\u9636\u6bb5\uff0c\u4e13\u5bb6\u4eec\u5c06\u7740\u624b\u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\u3002\u4ed6\u4eec\u5c06\u6267\u884c\u8be6\u7ec6\u7684\u6d4b\u8bd5\u7a0b\u5e8f\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_4065\" aria-describedby=\"caption-attachment-4065\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4065\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p_ t\u1eeb chu\u1ea9n b\u1ecb \u0111\u1ebfn k\u1ebft th\u00fac\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-thue-chuyen-nghiep_-tu-chuan-bi-den-ket-thuc-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4065\" class=\"wp-caption-text\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b_\u4ece\u51c6\u5907\u5230\u5b8c\u6210<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u53d1\u7968\u548c\u5355\u636e\u7684\u5408\u6cd5\u6027\uff1a\u786e\u4fdd\u589e\u503c\u7a0e\u53d1\u7968\u548c\u4ed8\u6b3e\u5355\u636e\u5b8c\u5168\u7b26\u5408\u73b0\u884c\u6cd5\u89c4\u5728\u5f62\u5f0f\u548c\u5185\u5bb9\u4e0a\u7684\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u548c\u652f\u51fa\u9879\u76ee\u5ba1\u6838\uff1a\u91cd\u70b9\u5728\u4e8e\u786e\u5b9a\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u7684\u652f\u51fa\u3002\u6ca1\u6709\u6709\u6548\u53d1\u7968\u6216\u51ed\u8bc1\u7684\u652f\u51fa\uff0c\u6216\u4e0e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u65e0\u5173\u7684\u652f\u51fa\u5c06\u88ab\u5254\u9664\u3002\u8fd9\u6b63\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1\u7684\u7cbe\u9ad3\u6240\u5728\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u4f18\u60e0\u653f\u7b56\uff08\u7a0e\u6536\u4f18\u60e0\uff09\u7684\u9002\u7528\u60c5\u51b5\uff1a\u786e\u4fdd\u4f01\u4e1a\u6b63\u786e\u3001\u5b8c\u6574\u5730\u5e94\u7528\u4eab\u53d7\u4f18\u60e0\u7a0e\u7387\u7684\u6761\u4ef6\uff0c\u907f\u514d\u56e0\u5e94\u7528\u4e0d\u5f53\u800c\u5bfc\u81f4\u6b20\u7a0e\u3002\u8fd9\u9700\u8981\u5bf9\u7a0e\u6cd5\u6709\u6df1\u5165\u7684\u4e86\u89e3\u548c\u4e30\u5bcc\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\uff1a\u5ba1\u67e5\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u5956\u91d1\u89c4\u5b9a\u4ee5\u53ca\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\uff0c\u7279\u522b\u662f\u5458\u5de5\u7684\u4e34\u65f6\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_tong_hop_bao_cao_va_tu_van_dieu_chinh\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u7efc\u5408\u5206\u6790\u3001\u62a5\u544a\u548c\u8c03\u6574\u54a8\u8be2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u573a\u5de5\u4f5c\u7ed3\u675f\u540e\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u5458\u5c06\u6c47\u603b\u53d1\u73b0\u7684\u9519\u8bef\uff0c\u5e76\u6839\u636e\u5176\u91cd\u8981\u6027\u8fdb\u884c\u5206\u7c7b\u3002\u968f\u540e\u5c06\u7f16\u5236\u4e00\u4efd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff0c\u5176\u4e2d\u5c06\u660e\u786e\u63d0\u51fa\u8c03\u6574\u5df2\u7533\u62a5\u7a0e\u6b3e\u7684\u5efa\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u5c06\u9488\u5bf9\u4f01\u4e1a\u91c7\u53d6\u7ea0\u6b63\u63aa\u65bd\u3001\u8c03\u6574\u7a0e\u52a1\u7533\u62a5\u4ee5\u53ca\u51c6\u5907\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u7684\u89e3\u91ca\u6027\u6587\u4ef6\u7b49\u95ee\u9898\u63d0\u4f9b\u5177\u4f53\u5efa\u8bae\u3002\u76ee\u6807\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u524d\u4e3b\u52a8\u5f00\u5c55\u8c03\u6574\u7a0b\u5e8f\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u56e0\u903e\u671f\u7f34\u7a0e\u6216\u865a\u5047\u7533\u62a5\u800c\u4ea7\u751f\u7684\u7f5a\u6b3e\u3002\u8fd9\u79cd\u53ca\u65f6\u7684\u5efa\u8bae\u4f53\u73b0\u4e86\u5ba1\u8ba1\u90e8\u95e8\u7684\u4e13\u4e1a\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_muc_trong_yeu_thuong_bi_%E2%80%9Csoi%E2%80%9D_trong_kiem_toan_thue_TNDN_va_TNCN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u4e2d\u7ecf\u5e38\u53d7\u5230\u201c\u5ba1\u67e5\u201d\u7684\u5173\u952e\u9879\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u8fc7\u7a0b\u59cb\u7ec8\u4f1a\u7279\u522b\u5173\u6ce8\u67d0\u4e9b\u9ad8\u98ce\u9669\u6216\u5bb9\u6613\u51fa\u9519\u7684\u9879\u76ee\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru\"><\/span><b>\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1\u4e2d\u6700\u5927\u7684\u98ce\u9669\u9886\u57df\u3002\u8bf8\u5982\u5e7f\u544a\u8d85\u652f\u3001\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\u5229\u606f\u652f\u51fa\u3001\u975e\u751f\u4ea7\u7ecf\u8425\u7528\u9014\u8d44\u4ea7\u7684\u6298\u65e7\u4ee5\u53ca\u8fdd\u7ea6\u7f5a\u6b3e\u7b49\u8d39\u7528\u90fd\u9700\u8981\u4ed4\u7ec6\u5ba1\u67e5\u3002\u7a0e\u52a1\u5ba1\u8ba1\u5458\u5c06\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u5df2\u59a5\u5584\u4e14\u5145\u5206\u5730\u6392\u9664\u8fd9\u4e9b\u8d39\u7528\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Transfer_Pricing_%E2%80%93_TP\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4f01\u4e1a\uff08\u5982\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u6240\u89c4\u5b9a\uff09\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u5c06\u91cd\u70b9\u5ba1\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3002\u4e0d\u7b26\u5408\u5e02\u573a\u539f\u5219\u7684\u4f30\u503c\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u91cd\u65b0\u786e\u5b9a\u4ea4\u6613\u4ef7\u503c\uff0c\u4ece\u800c\u589e\u52a0\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e94\u7f34\u7a0e\u989d\u3002\u5173\u8054\u4ea4\u6613\u98ce\u9669\u662f\u56fd\u9645\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1\u7684\u4e00\u5927\u6311\u6218\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_phan_hanh_thue_thu_nhap_ca_nhan_TNCN\"><\/span><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Ra_soat_thu_nhap_vang_lai_va_hop_dong_thoi_vu\"><\/span><b>\u4e34\u65f6\u6536\u5165\u548c\u5b63\u8282\u6027\u5408\u540c\u5ba1\u67e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u65f6\uff0c\u5c06\u68c0\u67e5\u652f\u4ed8\u7ed9\u672a\u7b7e\u8ba2\u957f\u671f\u5408\u540c\u7684\u5458\u5de5\uff08\u8bd5\u7528\u671f\u5408\u540c\u3001\u670d\u52a1\u5408\u540c\u3001\u4e34\u65f6\u6536\u5165\uff09\u7684\u6b3e\u9879\u3002\u4f01\u4e1a\u5fc5\u987b\u786e\u4fdd\u5df2\u6309\u89c4\u5b9a\u6263\u7f3410%\uff08\u5982\u679c\u5355\u6b21\u652f\u4ed8\u603b\u989d\u8fbe\u5230\u6216\u8d85\u8fc7200\u4e07\u8d8a\u5357\u76fe\uff09\uff0c\u5e76\u6309\u7167\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\u53ca\u65f6\u5411\u5458\u5de5\u51fa\u5177\u6263\u7f34\u8bc1\u660e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_khoan_phu_cap_tro_cap_va_loi_ich_bang_tienhien_vat\"><\/span><b>\u73b0\u91d1\/\u5b9e\u7269\u5f62\u5f0f\u7684\u6d25\u8d34\u3001\u8865\u8d34\u548c\u798f\u5229<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u5c06\u5ba1\u67e5\u4f01\u4e1a\u5411\u5458\u5de5\u652f\u4ed8\u7684\u6d25\u8d34\u3001\u8865\u8d34\u6216\u5176\u4ed6\u798f\u5229\u3002\u5fc5\u987b\u660e\u786e\u533a\u5206\u514d\u7a0e\u91d1\u989d\uff08\u4f8b\u5982\uff0c\u5546\u52a1\u65c5\u884c\u8d39\u7528\u3001\u89c4\u5b9a\u7684\u9910\u8865\uff09\u548c\u5e94\u7a0e\u91d1\u989d\u3002\u5c06\u8fd9\u4e24\u7c7b\u6536\u5165\u6df7\u4e3a\u4e00\u8c08\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_va_rui_ro_khi_doanh_nghiep_doi_dien_voi_kiem_toan_thue\"><\/span><b>\u4f01\u4e1a\u9762\u4e34\u7a0e\u52a1\u5ba1\u8ba1\u7684\u5229\u5f0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u63d0\u9ad8\u5408\u89c4\u6027\u3001\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u548c\u89c4\u907f\u98ce\u9669\u7684\u6218\u7565\u5de5\u5177\u3002\u79ef\u6781\u5f00\u5c55\u7a0e\u52a1\u5ba1\u8ba1\u53ef\u5e26\u6765\u957f\u8fdc\u7684\u76ca\u5904\uff0c\u5305\u62ec\u63d0\u5347\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u8a89\u3001\u907f\u514d\u5211\u4e8b\u8bc9\u8bbc\u4ee5\u53ca\u5229\u7528\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u76f8\u53cd\uff0c\u51c6\u5907\u4e0d\u8db3\u6216\u8fdd\u89c4\u884c\u4e3a\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8ffd\u7f34\u7a0e\u6b3e\u3001\u884c\u653f\u7f5a\u6b3e\u3001\u62d6\u6b20\u7a0e\u6b3e\uff0c\u751a\u81f3\u9762\u4e34\u5211\u4e8b\u8bc9\u8bbc\uff0c\u4e25\u91cd\u5f71\u54cd\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_dai_han_khi_chu_dong_thuc_hien_kiem_toan_thue\"><\/span><b>\u4e3b\u52a8\u5f00\u5c55\u7a0e\u52a1\u5ba1\u8ba1\u7684\u957f\u671f\u76ca\u5904<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5f00\u5c55\u7a0e\u52a1\u5ba1\u8ba1\u80fd\u5e26\u6765\u663e\u8457\u7684\u6218\u7565\u6548\u76ca\u3002\u9996\u5148\uff0c\u5b83\u6709\u52a9\u4e8e\u4f01\u4e1a\u5efa\u7acb\u826f\u597d\u7684\u7a0e\u52a1\u5408\u89c4\u8bb0\u5f55\u3002\u5f53\u7a0e\u52a1\u673a\u5173\u8ba4\u53ef\u8fd9\u4e00\u4e3e\u63aa\u65f6\uff0c\u4f01\u4e1a\u5bf9\u5176\u7684\u4fe1\u4efb\u5ea6\u5c06\u4f1a\u63d0\u5347\uff0c\u4ece\u800c\u964d\u4f4e\u88ab\u7a81\u51fb\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u56e0\u9003\u7a0e\u800c\u53d7\u5230\u5211\u4e8b\u8d77\u8bc9\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u6b3e\u503a\u52a1\u6216\u6b3a\u8bc8\u89c4\u6a21\u8d85\u8fc7\u5211\u6cd5\u89c4\u5b9a\u7684\u95e8\u69db\u65f6\u3002\u8fd9\u4f53\u73b0\u4e86\u4f01\u4e1a\u5728\u9ad8\u6c34\u5e73\u98ce\u9669\u7ba1\u7406\u65b9\u9762\u7684\u7ecf\u9a8c\u3002\u7b2c\u4e09\uff0c\u8be6\u7ec6\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e3a\u4f18\u5316\u548c\u5145\u5206\u5229\u7528\u5f53\u524d\u7684\u4f18\u60e0\u7a0e\u7387\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_tai_chinh_khi_vi_pham_thue\"><\/span><b>\u7a0e\u52a1\u8fdd\u89c4\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u505a\u597d\u7a0e\u52a1\u5ba1\u8ba1\u51c6\u5907\u6216\u6545\u610f\u4e0d\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\u3002\u4e3b\u8981\u540e\u679c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f81\u6536\u548c\u884c\u653f\u5904\u7f5a\uff1a\u7a0e\u52a1\u673a\u5173\u53ef\u5728 10 \u5e74\u5185\u5f81\u6536\u6b20\u7a0e\uff0c\u5e76\u5904\u4ee5\u6700\u9ad8\u53ef\u8fbe\u6b20\u7a0e\u91d1\u989d 20% \u7684\u884c\u653f\u5904\u7f5a\uff08\u6ede\u7eb3\u91d1\u3001\u865a\u5047\u7533\u62a5\u91d1\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u503a\u52a1\u538b\u529b\uff1a\u5982\u679c\u5f81\u6536\u7684\u7a0e\u6b3e\u6570\u989d\u5de8\u5927\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u9677\u5165\u7a0e\u52a1\u503a\u52a1\uff0c\u5e76\u88ab\u8feb\u6267\u884c\u7a0e\u52a1\u884c\u653f\u51b3\u5b9a\uff08\u51bb\u7ed3\u8d26\u6237\u3001\u6263\u62bc\u8d44\u4ea7\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5211\u4e8b\u8bc9\u8bbc\uff1a\u5728\u7279\u522b\u4e25\u91cd\u7684\u6848\u4ef6\u4e2d\uff0c\u5982\u679c\u9003\u7a0e\u91d1\u989d\u5de8\u5927\uff0c\u6cd5\u5b9a\u4ee3\u8868\u4eba\u6216\u9996\u5e2d\u4f1a\u8ba1\u5e08\u53ef\u80fd\u4f1a\u6839\u636e 2015 \u5e74\u5211\u6cd5\u5178\uff082017 \u5e74\u4fee\u8ba2\uff09\u7b2c 200 \u6761\u53d7\u5230\u8d77\u8bc9\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_va_chuan_bi_ho_so_cho_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u548c\u7a0e\u52a1\u5ba1\u8ba1\u51c6\u5907<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u5e94\u5bf9\u4efb\u4f55\u5f62\u5f0f\u7684\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u5b8c\u5584\u7684\u7a0e\u52a1\u7b56\u7565\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_cac_chinh_sach_preferential_tax_uu_dai_thue\"><\/span><b>\u5229\u7528\u4f18\u60e0\u7a0e\u6536\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f18\u79c0\u7684\u7a0e\u52a1\u5ba1\u8ba1\u5e08\u61c2\u5f97\u5982\u4f55\u5e2e\u52a9\u4f01\u4e1a\u5408\u6cd5\u5730\u6700\u5927\u7a0b\u5ea6\u5730\u5229\u7528\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u5ba1\u67e5\u4eab\u53d7\u4f18\u60e0\u653f\u7b56\u7684\u6761\u4ef6\uff0c\u4f8b\u5982\uff1a\u5728\u9ad8\u79d1\u6280\u56ed\u533a\u3001\u91cd\u70b9\u6276\u6301\u4ea7\u4e1a\uff08\u8f6f\u4ef6\u751f\u4ea7\u3001\u6559\u80b2\uff09\u6216\u7ecf\u6d4e\u6b20\u53d1\u8fbe\u5730\u533a\u7684\u65b0\u6295\u8d44\u9879\u76ee\u3002\u6240\u6709\u8bc1\u660e\u4f18\u60e0\u6761\u4ef6\u7684\u8bc1\u660e\u6587\u4ef6\u90fd\u5fc5\u987b\u5b8c\u6574\u6e05\u6670\u5730\u51c6\u5907\u9f50\u5168\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_quy_trinh_ke_toan_va_ho_so_chung_tu\"><\/span><b>\u89c4\u8303\u4f1a\u8ba1\u6d41\u7a0b\u548c\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7ba1\u7406\u65b9\u9762\u7684\u4e13\u4e1a\u6027\u4f53\u73b0\u5728\u8bb0\u5f55\u7684\u6807\u51c6\u5316\u4e0a\u3002\u6240\u6709\u6587\u4ef6\u3001\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\u3001\u5408\u540c\u3001\u6e05\u7b97\u8bb0\u5f55\u4ee5\u53ca\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\uff08\u8d22\u52a1\u89c4\u7ae0\u3001\u85aa\u8d44\u548c\u5956\u91d1\u89c4\u7ae0\uff09\u90fd\u5fc5\u987b\u79d1\u5b66\u5730\u5b58\u50a8\uff0c\u5e76\u4fbf\u4e8e\u68c0\u7d22\u3002\u8fd9\u6709\u52a9\u4e8e\u63d0\u9ad8\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b\u7684\u6548\u7387\u3001\u4fbf\u6377\u6027\u548c\u51c6\u786e\u6027\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e0e\u7a0e\u52a1\u5ba1\u8ba1\u76f8\u5173\u7684\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_rui_ro_thu_nhap_vang_lai\"><\/span><b>\u5904\u7406\u5f53\u524d\u6536\u5165\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7ecf\u5e38\u6027\u6536\u5165\uff08\u975e\u5b9a\u671f\u4ed8\u6b3e\uff09\uff0c\u9700\u8981\u4e25\u683c\u7684\u63a7\u5236\u6d41\u7a0b\u3002\u6bcf\u7b14\u4ed8\u6b3e\u90fd\u5fc5\u987b\u9644\u6709\u6e05\u6670\u7684\u4ed8\u6b3e\u51ed\u8bc1\u3001\u670d\u52a1\u5408\u540c\uff08\u5982\u6709\uff09\uff0c\u5e76\u4e14\u5df2\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e10%\uff08\u6216\u5728\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u627f\u8bfa\u4e0d\u6263\u9664\uff09\u3002\u7ecf\u5e38\u6027\u6536\u5165\u7ba1\u7406\u65b9\u9762\u7684\u9519\u8bef\u901a\u5e38\u662f\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u4e2d\u6700\u5e38\u89c1\u7684\u9519\u8bef\u4e4b\u4e00\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_kiem_toan_thue_va_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7a0e\u52a1\u5ba1\u8ba1\u548c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u76ee\u6807\u548c\u8303\u56f4\u6709\u6240\u4e0d\u540c\uff0c\u4f46\u5b83\u4eec\u4e4b\u95f4\u5374\u6709\u7740\u5bc6\u5207\u7684\u76f8\u4e92\u5173\u7cfb\u3002\u7a0e\u52a1\u5ba1\u8ba1\u7684\u7ed3\u679c\u5c06\u76f4\u63a5\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u5f53\u671f\u6240\u5f97\u7a0e\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u9879\u76ee\u3002<\/span><\/p>\n<figure id=\"attachment_4063\" aria-describedby=\"caption-attachment-4063\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4063\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh.png\" alt=\"M\u1ed1i quan h\u1ec7 gi\u1eefa ki\u1ec3m to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-quan-he-giua-kiem-toan-thue-va-kiem-toan-bao-cao-tai-chinh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4063\" class=\"wp-caption-text\">\u7a0e\u52a1\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5173\u7cfb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7a0e\u52a1\u5ba1\u8ba1\u53d1\u73b0\u786e\u5b9a\u53ef\u62b5\u6263\u8d39\u7528\uff08\u5f71\u54cd\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\u65b9\u9762\u5b58\u5728\u91cd\u5927\u9519\u8bef\uff0c\u8fd9\u5c06\u8feb\u4f7f\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8c03\u6574\u7a0e\u9879\u8d39\u7528\u548c\u7a0e\u540e\u5229\u6da6\uff0c\u4ece\u800c\u5f71\u54cd\u62a5\u544a\u7684\u5b8c\u6574\u6027\u3002\u56e0\u6b64\uff0c\u8bb8\u591a\u5927\u578b\u5ba1\u8ba1\u516c\u53f8\u901a\u5e38\u63d0\u4f9b\u7efc\u5408\u670d\u52a1\u5305\uff0c\u5176\u4e2d\u7a0e\u52a1\u5ba1\u8ba1\u662f\u5168\u9762\u5ba1\u8ba1\u6d41\u7a0b\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u6b65\u5ba1\u67e5\u65e2\u80fd\u4e3a\u4f01\u4e1a\u8282\u7701\u65f6\u95f4\u548c\u91d1\u94b1\uff0c\u53c8\u80fd\u786e\u4fdd\u5168\u9762\u8003\u8651\u5408\u89c4\u7684\u5404\u4e2a\u65b9\u9762\u3002\u8fd9\u4e24\u79cd\u6d41\u7a0b\u90fd\u80fd\u589e\u5f3a\u80a1\u4e1c\u3001\u6295\u8d44\u8005\u548c\u653f\u5e9c\u673a\u6784\u5bf9\u8d22\u52a1\u4fe1\u606f\u7684\u771f\u5b9e\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_thuong_gap_khi_thuc_hien_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u5e38\u89c1\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h4><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_su_phuc_tap_cua_he_thong_phap_luat_thue\"><\/span><b>\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u590d\u6742\u6027\u5e26\u6765\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u7a0e\u6cd5\u4f53\u7cfb\u7ecf\u5e38\u66f4\u65b0\uff0c\u65b0\u7684\u901a\u77e5\u548c\u6307\u5bfc\u6587\u4ef6\u5c42\u51fa\u4e0d\u7a77\uff0c\u7ed9\u4f01\u4e1a\u548c\u7a0e\u52a1\u5ba1\u8ba1\u4e13\u5bb6\u5e26\u6765\u4e86\u8bf8\u591a\u6311\u6218\u3002\u5bf9\u4f18\u60e0\u7a0e\u6536\u6cd5\u89c4\u6216\u53ef\u6263\u9664\u8d39\u7528\u6761\u4ef6\u7684\u89e3\u91ca\u6709\u65f6\u524d\u540e\u77db\u76fe\uff0c\u8981\u6c42\u4e13\u5bb6\u5177\u5907\u4e30\u5bcc\u7684\u4e13\u4e1a\u77e5\u8bc6\u5e76\u4e0d\u65ad\u66f4\u65b0\u81ea\u8eab\u77e5\u8bc6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kho_khan_trong_thu_thap_va_doi_chieu_chung_tu\"><\/span><b>\u6536\u96c6\u548c\u6bd4\u8f83\u6587\u4ef6\u5b58\u5728\u56f0\u96be<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\uff0c\u5c24\u5176\u662f\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u5ba1\u8ba1\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\u4e2d\uff0c\u6536\u96c6\u5b8c\u6574\u6709\u6548\u7684\u539f\u59cb\u6587\u4ef6\u5f80\u5f80\u662f\u4e00\u9879\u6311\u6218\u3002\u8bb8\u591a\u4f01\u4e1a\u6ca1\u6709\u79d1\u5b66\u5730\u4fdd\u5b58\u6587\u4ef6\uff0c\u6216\u8005\u7f3a\u5c11\u91cd\u8981\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\u8be6\u7ec6\u7684\u5de5\u8d44\u5355\u3001\u7ecf\u6d4e\u5408\u540c\u6216\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u7684\u8bc1\u660e\u3002\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u7a0e\u52a1\u8bb0\u5f55\u7684\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_no_thue_va_rui_ro_hinh_su\"><\/span><b>\u7a0e\u52a1\u503a\u52a1\u548c\u72af\u7f6a\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u51fa\u73b0\u6b3a\u8bc8\u8ff9\u8c61\u6216\u957f\u671f\u62d6\u6b20\u7a0e\u6b3e\u65f6\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u8fc7\u7a0b\u4f1a\u53d8\u5f97\u66f4\u52a0\u8270\u96be\u3002\u4e13\u5bb6\u5fc5\u987b\u5bc6\u5207\u5408\u4f5c\uff0c\u786e\u5b9a\u786e\u5207\u7684\u6b20\u7a0e\u91d1\u989d\uff0c\u5e76\u5236\u5b9a\u89e3\u51b3\u65b9\u6848\u65b9\u6848\uff0c\u4ee5\u907f\u514d\u4f01\u4e1a\u89e6\u72af\u6cd5\u5f8b\uff0c\u9762\u4e34\u5211\u4e8b\u8bc9\u8bbc\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u662f\u4f01\u4e1a\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u91cd\u8981\u6218\u7565\u5de5\u5177\u548c\u6cd5\u5f8b\u8d23\u4efb\u3002\u4ece\u51c6\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3001\u9075\u5b88\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5ba1\u8ba1\uff0c\u5230\u5145\u5206\u5229\u7528\u7a0e\u6536\u4f18\u60e0\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u65e2\u80fd\u89c4\u907f\u98ce\u9669\uff0c\u53c8\u80fd\u4f18\u5316\u8d22\u52a1\u6548\u7387\u3002\u72ec\u7acb\u4e13\u4e1a\u7684\u7a0e\u52a1\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u589e\u5f3a\u4e0e\u7ba1\u7406\u673a\u6784\u548c\u5229\u76ca\u76f8\u5173\u8005\u7684\u4fe1\u4efb\uff0c\u540c\u65f6\u4e3a\u4e1a\u52a1\u8fd0\u8425\u548c\u672a\u6765\u53d1\u5c55\u89c4\u5212\u5960\u5b9a\u575a\u5b9e\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u63d0\u4f9b <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> MAN\u63d0\u4f9b\u4e13\u4e1a\u7684\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5ba1\u6838\u7a0e\u52a1\u5408\u89c4\u60c5\u51b5\uff0c\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\uff0c\u5e76\u5728\u6700\u7ec8\u7533\u62a5\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002MAN\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u5e76\u6301\u7eed\u5173\u6ce8\u6700\u65b0\u7684\u7a0e\u52a1\u6cd5\u89c4\uff0c\u53ef\u63d0\u4f9b\u4ece\u72ec\u7acb\u7a0e\u52a1\u5ba1\u8ba1\u3001\u6587\u4ef6\u5ba1\u6838\u5230\u5168\u65b9\u4f4d\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u7684\u5404\u79cd\u652f\u6301\u3002\u6211\u4eec\u7684\u89e3\u51b3\u65b9\u6848\u4e3a\u4f01\u4e1a\u7684\u8d22\u52a1\u6d3b\u52a8\u5e26\u6765\u900f\u660e\u5ea6\u3001\u51c6\u786e\u6027\u548c\u5b89\u5168\u6027\u3002\u9009\u62e9MAN\uff0c\u8ba9\u60a8\u5728\u4efb\u4f55\u7a0e\u52a1\u68c0\u67e5\u524d\u90fd\u5b89\u5fc3\u65e0\u5fe7\u3002<\/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 \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_thue\"><\/span><b>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 \u2013 \u5173\u4e8e\u7a0e\u52a1\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_thue_khac_gi_so_voi_Thanh_tra_thue\"><\/span>\u7a0e\u52a1\u5ba1\u8ba1\u4e0e\u7a0e\u52a1\u68c0\u67e5\u6709\u4f55\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7a0e\u52a1\u5ba1\u8ba1\u662f\u4f01\u4e1a\u81ea\u613f\u59d4\u6258\u5916\u90e8\u516c\u53f8\u8fdb\u884c\u7684\u72ec\u7acb\u6d3b\u52a8\uff0c\u76ee\u7684\u662f\u8fdb\u884c\u81ea\u6211\u5ba1\u67e5\u3001\u98ce\u9669\u9632\u8303\u548c\u6210\u672c\u4f18\u5316\u3002\u7a0e\u52a1\u68c0\u67e5\u662f\u7a0e\u52a1\u673a\u5173\u5f3a\u5236\u6267\u884c\u7684\u6d3b\u52a8\uff0c\u65e8\u5728\u68c0\u67e5\u4f01\u4e1a\u662f\u5426\u9075\u5b88\u7a0e\u6cd5\u3002\u7a0e\u52a1\u5ba1\u8ba1\u7684\u76ee\u7684\u662f\u5728\u7a0e\u52a1\u68c0\u67e5\u4e4b\u524d\u4e3b\u52a8\u7ea0\u6b63\u9519\u8bef\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_lon_nhat_doanh_nghiep_thuong_gap_la_gi\"><\/span>\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u98ce\u9669\u6709\u54ea\u4e9b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6700\u5927\u7684\u98ce\u9669\u5728\u4e8e\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u9057\u6f0f\u4e0d\u53ef\u62b5\u6263\u7684\u8d39\u7528\uff08\u4f8b\u5982\u6ca1\u6709\u6709\u6548\u53d1\u7968\u7684\u8d39\u7528\u3001\u8d85\u51fa\u5e7f\u544a\u914d\u989d\u7684\u8d39\u7528\u4ee5\u53ca\u4e0d\u7b26\u5408\u89c4\u5b9a\u7684\u5229\u606f\u652f\u51fa\uff09\uff0c\u4ee5\u53ca\u5b58\u5728\u5185\u90e8\u4ea4\u6613\u7684\u4f01\u4e1a\u9762\u4e34\u7684\u5173\u8054\u65b9\u4ea4\u6613\u98ce\u9669\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u3002\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u91cd\u70b9\u5ba1\u67e5\u8fd9\u4e24\u4e2a\u65b9\u9762\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_no_thue_co_the_bi_truy_cuu_trach_nhiem_hinh_su_khong\"><\/span>\u62d6\u6b20\u7a0e\u6b3e\u7684\u4f01\u4e1a\u4f1a\u88ab\u8d77\u8bc9\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u6839\u636e\u300a\u5211\u6cd5\u300b\u7b2c200\u6761\u89c4\u5b9a\uff0c\u9003\u7a0e\u91d1\u989d\u8d85\u8fc71\u4ebf\u8d8a\u5357\u76fe\uff081\u4ebf\u8d8a\u5357\u76fe\u4ee5\u4e0a\uff09\u6216\u72af\u6709\u7a0e\u52a1\u6b3a\u8bc8\u7f6a\u7684\u4e2a\u4eba\uff0c\u53ef\u80fd\u4f1a\u88ab\u8ffd\u7a76\u6cd5\u5f8b\u8d23\u4efb\u3002\u7a0e\u52a1\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65e9\u53d1\u73b0\u5e76\u7ea0\u6b63\u95ee\u9898\uff0c\u4ece\u800c\u907f\u514d\u4e25\u91cd\u7684\u6cd5\u5f8b\u540e\u679c\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_vang_lai_chi_tra_khong_thuong_xuyen_duoc_tinh_thue_TNCN_nhu_the_nao\"><\/span>\u4e34\u65f6\u6536\u5165\uff08\u975e\u5b9a\u671f\u6536\u5165\uff09\u5982\u4f55\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5bf9\u4e8e\u5411\u672a\u7b7e\u8ba2\u957f\u671f\u52b3\u52a8\u5408\u540c\u7684\u4e2a\u4eba\u652f\u4ed8\u7684200\u4e07\u8d8a\u5357\u76fe\/\u6b21\u6216\u4ee5\u4e0a\u7684\u6b3e\u9879\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u652f\u4ed8\u524d\u4ee3\u6263\u4ee3\u7f3410%\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5982\u679c\u8be5\u6765\u6e90\u7684\u603b\u6536\u5165\u5c1a\u672a\u8fbe\u5230\u7eb3\u7a0e\u95e8\u69db\uff0c\u4e2a\u4eba\u53ef\u4ee5\u7b7e\u7f7202\/CK-TNCN\u627f\u8bfa\u4e66\uff0c\u6682\u65f6\u514d\u4e8e\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"The_nao_la_Preferential_Tax_Uu_dai_thue\"><\/span>\u4ec0\u4e48\u662f\u4f18\u60e0\u7a0e\u6536\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7a0e\u6536\u4f18\u60e0\u662f\u6307\u56fd\u5bb6\u5bf9\u9f13\u52b1\u6027\u884c\u4e1a\uff08\u4f8b\u5982\u9ad8\u79d1\u6280\u3001\u6559\u80b2\u6216\u7ecf\u6d4e\u6b20\u53d1\u8fbe\u5730\u533a\uff09\u7684\u65b0\u6295\u8d44\u9879\u76ee\u6216\u5546\u4e1a\u6d3b\u52a8\u7ed9\u4e88\u7684\u7a0e\u6536\u8c41\u514d\u6216\u51cf\u514d\u653f\u7b56\uff08\u4f8b\u5982\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\u3002\u5145\u5206\u5229\u7528\u8fd9\u4e9b\u4f18\u60e0\u653f\u7b56\u662f\u5408\u7406\u7a0e\u52a1\u4f18\u5316\u7b56\u7565\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n thu\u1ebf kh\u00e1c g\u00ec so v\u1edbi Thanh tra thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, t\u1ef1 nguy\u1ec7n do doanh nghi\u1ec7p thu\u00ea c\u00f4ng ty b\u00ean ngo\u00e0i th\u1ef1c hi\u1ec7n nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ef1 r\u00e0 so\u00e1t, ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed. 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Theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn (t\u1eeb 100 tri\u1ec7u VN\u0110 tr\u1edf l\u00ean) ho\u1eb7c c\u00f3 h\u00e0nh vi gian l\u1eadn thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1. Ki\u1ec3m to\u00e1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u1eafc ph\u1ee5c s\u1edbm, tr\u00e1nh \u0111\u01b0\u1ee3c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu nh\u1eadp v\u00e3ng lai (chi tr\u1ea3 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean) \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u VN\u0110\/l\u1ea7n tr\u1edf l\u00ean cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft 02\/CK-TNCN \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu t\u1ed5ng thu nh\u1eadp t\u1eeb ngu\u1ed3n n\u00e0y ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1ebf n\u00e0o l\u00e0 Preferential Tax (\u01afu \u0111\u00e3i thu\u1ebf)?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Preferential tax l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf su\u1ea5t (v\u00ed d\u1ee5: thu\u1ebf TNDN) m\u00e0 Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch (nh\u01b0 c\u00f4ng ngh\u1ec7 cao, gi\u00e1o d\u1ee5c, ho\u1eb7c khu v\u1ef1c kinh t\u1ebf kh\u00f3 kh\u0103n). T\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf h\u1ee3p ph\u00e1p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, h\u1ec7 th\u1ed1ng nh\u1eb1m x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, \u0111\u1eb7c bi\u1ec7t sau Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 38\/2019\/QH14, ki\u1ec3m to\u00e1n thu\u1ebf kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4060"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4060\/revisions"}],"predecessor-version":[{"id":4543,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4060\/revisions\/4543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4062"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}