{"id":4263,"date":"2025-12-24T21:54:50","date_gmt":"2025-12-25T04:54:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4263"},"modified":"2025-12-24T21:54:50","modified_gmt":"2025-12-25T04:54:50","slug":"bao-cao-kiem-toan-thue-2","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/","title":{"rendered":"\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff1a\u662f\u5b9e\u73b0\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u7a0e\u52a1\u5408\u89c4\u7684\u5173\u952e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff0c\u901a\u5e38\u4ee5\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u7684\u5f62\u5f0f\u5448\u73b0\uff0c\u662f\u7531\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u51fa\u5177\u7684\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6\uff0c\u7528\u4e8e\u6838\u5b9e\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002\u8be5\u62a5\u544a\u4e0d\u4ec5\u6ee1\u8db3\u80a1\u4e1c\u3001\u6295\u8d44\u8005\u548c\u4fe1\u8d37\u673a\u6784\u7684\u8981\u6c42\uff0c\u4e5f\u662f\u8bb8\u591a\u4f01\u4e1a\u5fc5\u987b\u5c65\u884c\u7684\u6cd5\u5f8b\u4e49\u52a1\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u62a5\u544a\u6709\u52a9\u4e8e\u8bc4\u4f30\u5408\u89c4\u6c34\u5e73\u3001\u8bc6\u522b\u98ce\u9669\u5e76\u51cf\u8f7b\u91cd\u5927\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Anh_huong_cua_chuan_muc_ke_toan_den_thue_thu_nhap_doanh_nghiep_TNDN\" >\u4f1a\u8ba1\u51c6\u5219\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f71\u54cd\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Phan_biet_chi_phi_ke_toan_va_chi_phi_duoc_tru_tax_vs_accounting_differences\" >\u533a\u5206\u4f1a\u8ba1\u8d39\u7528\u548c\u53ef\u6263\u9664\u8d39\u7528\uff08\u7a0e\u52a1\u5dee\u5f02\u4e0e\u4f1a\u8ba1\u5dee\u5f02\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Xu_ly_chenh_lech_tam_thoi_va_chenh_lech_vinh_vien_deferred_tax\" >\u5904\u7406\u6682\u65f6\u6027\u5dee\u5f02\u548c\u6c38\u4e45\u6027\u5dee\u5f02\uff08\u9012\u5ef6\u7a0e\u9879\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Trach_nhiem_cua_kiem_toan_vien_doi_voi_viec_phat_hien_sai_pham_ve_thue\" >\u5ba1\u8ba1\u4eba\u5458\u5728\u53d1\u73b0\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u65b9\u9762\u7684\u804c\u8d23\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Kiem_tra_thue_gia_tri_gia_tang_VAT_va_thue_thu_nhap_ca_nhan_TNCN\" >\u68c0\u67e5\u589e\u503c\u7a0e (VAT) \u548c\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Quy_trinh_va_nghia_vu_nop_bao_cao_kiem_toan_thue_cho_co_quan_thue\" >\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u7a0b\u5e8f\u548c\u4e49\u52a1\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\" >\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Thoi_han_va_hinh_thuc_nop_bao_cao_kiem_toan_thue\" >\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u548c\u683c\u5f0f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Huong_dan_chi_tiet_quy_trinh_nop_bao_cao_kiem_toan_thue_qua_mang\" >\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u5728\u7ebf\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Cac_buoc_chuan_bi_du_lieu\" >\u6570\u636e\u51c6\u5907\u6b65\u9aa4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Quy_trinh_gui_file_va_xac_nhan\" >\u6587\u4ef6\u63d0\u4ea4\u548c\u786e\u8ba4\u6d41\u7a0b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Hau_qua_phap_ly_khi_khong_nop_hoac_nop_cham_bao_cao_kiem_toan\" >\u672a\u63d0\u4ea4\u6216\u903e\u671f\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u540e\u679c\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Cac_luu_y_nang_cao_chat_luong_bao_cao_kiem_toan_thue\" >\u63d0\u9ad8\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u8d28\u91cf\u7684\u6280\u5de7\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Chuan_hoa_bang_chung_kiem_toan\" >\u6807\u51c6\u5316\u5ba1\u8ba1\u8bc1\u636e<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Hoan_thien_ho_so_giao_dich_lien_ket_transfer_pricing_%E2%80%93_TP\" >\u5b8c\u6210\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u6587\u6863\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Danh_gia_tinh_hop_ly_cua_du_phong\" >\u8bc4\u4f30\u8be5\u6761\u6b3e\u7684\u5408\u7406\u6027<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Cac_dieu_khoan_ghi_chu_bat_buoc_va_tu_nguyen_trong_bao_cao_kiem_toan_thue\" >\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u5f3a\u5236\u6027\u6ce8\u91ca\u548c\u81ea\u613f\u6027\u6ce8\u91ca\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Su_dung_dich_vu_kiem_toan_tu_mang_luoi_chuyen_nghiep\" >\u5229\u7528\u4e13\u4e1a\u7f51\u7edc\u63d0\u4f9b\u7684\u5ba1\u8ba1\u670d\u52a1\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Phan_tich_vi_du_thuc_te_ve_anh_huong_cua_bao_cao_kiem_toan_thue\" >\u5206\u6790\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5bf9\u73b0\u5b9e\u4e16\u754c\u7684\u5f71\u54cd\u6848\u4f8b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Case_study_ngoai_tru_ve_viec_ghi_nhan_doanh_thu_hop_dong_xay_dung\" >\u6848\u4f8b\u7814\u7a76\uff1a\u5efa\u7b51\u5408\u540c\u6536\u5165\u786e\u8ba4\u7684\u4f8b\u5916\u60c5\u51b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Toi_uu_hoa_quy_trinh_chuan_bi_bao_cao_kiem_toan_thue\" >\u4f18\u5316\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u6d41\u7a0b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#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-47\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-thue-2\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_thue_la_gi_dinh_nghia_va_ban_chat_phap_ly\"><\/span><b>\u4ec0\u4e48\u662f\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff1f\u5176\u5b9a\u4e49\u548c\u6cd5\u5f8b\u6027\u8d28\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u62a5\u544a\u7684\u6982\u5ff5 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-thue-2\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u5b83\u901a\u5e38\u6307\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\uff0c\u5176\u4e2d\u5ba1\u8ba1\u5e08\u5df2\u6267\u884c\u5fc5\u8981\u7684\u7a0b\u5e8f\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u4e0d\u5b58\u5728\u91cd\u5927\u9519\u62a5\uff0c\u5305\u62ec\u53ef\u80fd\u5f71\u54cd\u7eb3\u7a0e\u4e49\u52a1\u786e\u5b9a\u7684\u9519\u62a5\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u6027\u8d28\u662f\u4e00\u79cd\u53cc\u91cd\u5408\u89c4\u6027\u786e\u8ba4\u5de5\u5177\uff1a\u65e2\u786e\u8ba4\u7b26\u5408\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\uff0c\u53c8\u786e\u8ba4\u7b26\u5408\u7a0e\u6cd5\u548c\u7a0e\u6cd5\u6cd5\u89c4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_theo_chuan_muc_kiem_toan_viet_nam_VSA\"><\/span><b>\u6839\u636e\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u7684\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\uff0c\u7279\u522b\u662fVSA 700\uff08\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u610f\u89c1\u7684\u5f62\u6210\u548c\u5ba1\u8ba1\u62a5\u544a\u7684\u7f16\u5236\uff09\uff0c\u5ba1\u8ba1\u62a5\u544a\u662f\u4e00\u4efd\u6b63\u5f0f\u6587\u4ef6\uff0c\u8868\u8fbe\u72ec\u7acb\u5ba1\u8ba1\u5e08\u6839\u636e\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\u548c\u4f1a\u8ba1\u6cd5\u89c4\u5bf9\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u7f16\u5236\u7684\u8d22\u52a1\u62a5\u8868\u7684\u516c\u5141\u6027\u548c\u5408\u7406\u6027\u7684\u610f\u89c1\u3002<\/span><\/p>\n<figure id=\"attachment_4269\" aria-describedby=\"caption-attachment-4269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4269\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ \u0111\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-thue-la-gi_-dinh-nghia-va-ban-chat-phap-ly-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4269\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff1f\u5176\u5b9a\u4e49\u548c\u6cd5\u5f8b\u6027\u8d28\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u662f\u5ba1\u8ba1\u62a5\u544a\u7684\u4e00\u4e2a\u7248\u672c\uff0c\u5176\u4e2d\u5305\u542b\u6709\u5173\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u548c\u4f1a\u8ba1\u7a0e\u8c03\u6574\u7684\u8be6\u7ec6\u9644\u5f55\uff0c\u65e8\u5728\u7528\u4e8e\u7a0e\u52a1\u7533\u62a5\u548c\u5ba1\u8ba1\u76ee\u7684\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_kiem_toan_BCTC_va_bao_cao_kiem_toan_tuan_thu_thue\"><\/span><b>\u533a\u5206\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u548c\u7a0e\u52a1\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u7ba1\u7406\u8005\u548c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u660e\u786e\u533a\u5206\u7684\u91cd\u8981\u4e8b\u9879\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\uff08\u901a\u5e38\u4e5f\u79f0\u4e3a\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff09\u4fa7\u91cd\u4e8e\u786e\u8ba4\u8d22\u52a1\u62a5\u8868\u7684\u5408\u7406\u6027\uff0c\u7a0e\u52a1\u95ee\u9898\u53ea\u662f\u5176\u4e2d\u7684\u4e00\u90e8\u5206\u3002\u800c\u7a0e\u52a1\u5408\u89c4\u5ba1\u8ba1\u5219\u662f\u4e00\u9879\u4e13\u95e8\u670d\u52a1\uff0c\u5b83\u4f1a\u8be6\u7ec6\u8bc4\u4f30\u6bcf\u9879\u7a0e\u79cd\u548c\u6bcf\u7b14\u4ea4\u6613\u7684\u98ce\u9669\u548c\u5408\u89c4\u7a0b\u5ea6\u3002\u4e24\u8005\u90fd\u5fc5\u4e0d\u53ef\u5c11\uff0c\u4f46\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u662f\u5fc5\u987b\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u7684\u6587\u4ef6\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_bao_cao_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u6548\u529b\u7531\u4ee5\u4e0b\u51e0\u4efd\u91cd\u8981\u6587\u4ef6\u4f50\u8bc1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u4ee5\u53ca\u786e\u4fdd\u5ba1\u8ba1\u6d3b\u52a8\u8d28\u91cf\u7684\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u7eb3\u7a0e\u4eba\u6709\u4e49\u52a1\u5728\u6cd5\u5f8b\u8981\u6c42\u6216\u89c4\u5b9a\u65f6\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u8bb0\u5f55\u548c\u6587\u4ef6\uff08\u5305\u62ec\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\uff09\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u5bf9\u4f1a\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u9886\u57df\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u76f8\u5173\u6cd5\u89c4\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u672a\u80fd\u5c65\u884c\u5f3a\u5236\u6027\u5ba1\u8ba1\u4e49\u52a1\u6216\u672a\u80fd\u6309\u65f6\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u4f01\u4e1a\uff0c\u5c06\u5904\u4ee5\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_va_vai_tro_da_chieu_cua_bao_cao_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u91cd\u8981\u6027\u548c\u591a\u65b9\u9762\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u9879\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u662f\u4e00\u9879\u6218\u7565\u5de5\u5177\uff0c\u80fd\u591f\u4e3a\u4f01\u4e1a\u3001\u76d1\u7ba1\u673a\u6784\u4e43\u81f3\u6574\u4e2a\u91d1\u878d\u5e02\u573a\u5e26\u6765\u663e\u8457\u76ca\u5904\u3002\u9ad8\u8d28\u91cf\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4f53\u73b0\u4e86\u5185\u90e8\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u56e2\u961f\u7684\u4e13\u4e1a\u6027\u548c\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_tang_uy_tin_va_ho_tro_ra_quyet_dinh\"><\/span><b>\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff1a\u63d0\u9ad8\u4fe1\u8a89\u5ea6\uff0c\u5e76\u4e3a\u51b3\u7b56\u63d0\u4f9b\u652f\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u62e5\u6709\u4e00\u4efd\u5305\u542b\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5177\u6709\u4ee5\u4e0b\u51e0\u4e2a\u5b9e\u9645\u597d\u5904\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_kha_nang_tiep_can_von\"><\/span><b>\u63d0\u5347\u4fe1\u8a89\u548c\u83b7\u5f97\u8d44\u91d1\u7684\u9014\u5f84\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u548c\u94f6\u884c\u59cb\u7ec8\u5c06\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u89c6\u4e3a\u8bc4\u4f30\u516c\u53f8\u507f\u4ed8\u80fd\u529b\u548c\u5b9e\u9645\u8d22\u52a1\u72b6\u51b5\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<figure id=\"attachment_4268\" aria-describedby=\"caption-attachment-4268\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4268\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng v\u00e0 vai tr\u00f2 \u0111a chi\u1ec1u c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-va-vai-tro-da-chieu-cua-bao-cao-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4268\" class=\"wp-caption-text\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u91cd\u8981\u6027\u548c\u591a\u65b9\u9762\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e00\u4efd\u4fe1\u8a89\u826f\u597d\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u4f01\u4e1a\u63d0\u5347\u4fe1\u7528\u8bc4\u7ea7\uff0c\u4ece\u800c\u66f4\u5bb9\u6613\u83b7\u5f97\u4f18\u60e0\u5229\u7387\u8d37\u6b3e\u3002\u8fd9\u79cd\u58f0\u8a89\u4e5f\u6709\u52a9\u4e8e\u63d0\u5347\u4f01\u4e1a\u5728\u5546\u4e1a\u4f19\u4f34\u548c\u4f9b\u5e94\u5546\u4e2d\u7684\u77e5\u540d\u5ea6\uff0c\u589e\u5f3a\u4ed6\u4eec\u5bf9\u516c\u53f8\u6301\u7eed\u7ecf\u8425\u80fd\u529b\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_quan_tri_va_dau_tu\"><\/span><b>\u652f\u6301\u7ba1\u7406\u548c\u6295\u8d44\u51b3\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u8bc6\u522b\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u548c\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u7684\u8584\u5f31\u73af\u8282\uff0c\u5c24\u5176\u662f\u5728\u9ad8\u7a0e\u52a1\u98ce\u9669\u7684\u4ea4\u6613\u4e2d\u3002\u8fd9\u4e9b\u5efa\u8bae\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u8c03\u6574\u7b56\u7565\u3001\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u5e76\u63a7\u5236\u98ce\u9669\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u63d0\u4f9b\u5ba2\u89c2\u7684\u89c6\u89d2\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u57fa\u4e8e\u72ec\u7acb\u6838\u5b9e\u7684\u6570\u636e\u505a\u51fa\u51c6\u786e\u7684\u6295\u8d44\u3001\u64a4\u8d44\u6216\u5e76\u8d2d\u51b3\u7b56\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_co_quan_thue_cong_cu_danh_gia_rui_ro_va_quan_ly_tuan_thu\"><\/span><b>\u5bf9\u4e8e\u7a0e\u52a1\u673a\u5173\uff1a\u98ce\u9669\u8bc4\u4f30\u548c\u5408\u89c4\u7ba1\u7406\u5de5\u5177\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u662f\u7a0e\u52a1\u603b\u5c40\u548c\u5730\u65b9\u7a0e\u52a1\u673a\u5173\u7684\u91cd\u8981\u8f93\u5165\u6570\u636e\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_rui_ro_va_trong_tam_thanh_tra\"><\/span><b>\u786e\u5b9a\u98ce\u9669\u548c\u68c0\u67e5\u91cd\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5229\u7528\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u4fe1\u606f\uff08\u7279\u522b\u662f\u4f8b\u5916\u60c5\u51b5\u3001\u53ef\u7591\u5e94\u6536\u8d26\u6b3e\u5907\u6ce8\u548c\u5b58\u8d27\u51cf\u503c\u51c6\u5907\uff09\u6765\u6784\u5efa\u4f01\u4e1a\u7684\u7a0e\u52a1\u98ce\u9669\u6982\u51b5\u3002\u8fd9\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u80fd\u591f\u5c06\u8d44\u6e90\u96c6\u4e2d\u4e8e\u9ad8\u98ce\u9669\u4f01\u4e1a\uff0c\u800c\u4e0d\u662f\u8fdb\u884c\u5927\u8303\u56f4\u5ba1\u8ba1\u3002\u5982\u679c\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u63d0\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u7b49\u590d\u6742\u95ee\u9898\uff08\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\uff0c\u4f46\u5ba1\u8ba1\u4eba\u5458\u5df2\u5b8c\u6210\u6240\u6709\u5fc5\u8981\u7a0b\u5e8f\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u964d\u4f4e\u8be5\u5ba1\u8ba1\u7684\u4f18\u5148\u7ea7\u522b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_doi_chieu_va_xac_minh_nghia_vu_thue\"><\/span><b>\u6bd4\u8f83\u548c\u6838\u5b9e\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u786e\u8ba4\u4e86\u8d22\u52a1\u62a5\u8868\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u4ecd\u4f1a\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\u8fdb\u884c\u8c03\u6574\u3002\u8be5\u62a5\u544a\u662f\u7a0e\u52a1\u673a\u5173\u5c06\u4f1a\u8ba1\u5229\u6da6\uff08\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u91d1\u989d\uff09\u4e0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u91d1\u989d\uff09\u8fdb\u884c\u6bd4\u8f83\u7684\u8d77\u70b9\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u6570\u636e\u4e0e\u7533\u62a5\u7684\u7a0e\u989d\u4e4b\u95f4\u5b58\u5728\u7684\u4efb\u4f55\u91cd\u5927\u5dee\u5f02\u90fd\u8868\u660e\u9700\u8981\u8fdb\u884c\u8fdb\u4e00\u6b65\u8c03\u67e5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_nha_dau_tu_va_thi_truong_chung_khoan\"><\/span><b>\u5bf9\u4e8e\u6295\u8d44\u8005\u548c\u80a1\u7968\u5e02\u573a\u800c\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u662f\u5fc5\u987b\u62ab\u9732\u7684\u6587\u4ef6\u3002\u5b83\u786e\u4fdd\u4fe1\u606f\u7684\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\uff0c\u5e2e\u52a9\u6295\u8d44\u8005\u57fa\u4e8e\u53ef\u9760\u7684\u8d22\u52a1\u6570\u636e\u505a\u51fa\u51b3\u7b56\u3002\u5982\u679c\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5bf9\u516c\u53f8\u7684\u6301\u7eed\u7ecf\u8425\u80fd\u529b\u63d0\u51fa\u8d28\u7591\uff0c\u6216\u5305\u542b\u91cd\u5927\u4f8b\u5916\u60c5\u51b5\uff0c\u5219\u80a1\u4ef7\u548c\u5e02\u573a\u4fe1\u5fc3\u5c06\u7acb\u5373\u53d7\u5230\u5f71\u54cd\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_va_cac_loai_y_kien_kiem_toan_vien_trong_bao_cao_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\u548c\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff08\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\uff09\u7684\u7ed3\u6784\u4e25\u683c\u6309\u7167\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u548c\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u8fdb\u884c\u89c4\u8303\uff0c\u786e\u4fdd\u62a5\u544a\u7684\u4e00\u81f4\u6027\u548c\u6613\u61c2\u6027\uff0c\u65b9\u4fbf\u5305\u62ec\u7a0e\u52a1\u673a\u5173\u5728\u5185\u7684\u7528\u6237\u7406\u89e3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_bat_buoc_cua_bao_cao_kiem_toan_VSA_700_705\"><\/span><b>\u5ba1\u8ba1\u62a5\u544a\u7684\u5fc5\u8981\u7ed3\u6784\uff08VSA 700\u3001705\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u4efd\u5b8c\u6574\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5e94\u5305\u542b\u4ee5\u4e0b\u4e3b\u8981\u90e8\u5206\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_mo_dau\"><\/span><b>\u4ecb\u7ecd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u4ecb\u7ecd\u88ab\u5ba1\u8ba1\u4e3b\u4f53\uff08\u5373\u8d22\u52a1\u62a5\u8868\u5df2\u63a5\u53d7\u5ba1\u8ba1\u7684\u516c\u53f8\u540d\u79f0\uff09\u548c\u5ba1\u8ba1\u8303\u56f4\u3002\u672c\u8282\u8fd8\u9610\u8ff0\u4e86\u72ec\u7acb\u5ba1\u8ba1\u5e08\u7684\u804c\u8d23\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ban_giam_doc_va_nhung_nguoi_chiu_trach_nhiem_quan_tri\"><\/span><b>\u8463\u4e8b\u4f1a\u53ca\u884c\u653f\u7ba1\u7406\u4eba\u5458\u7684\u804c\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u6982\u8ff0\u4e86\u8463\u4e8b\u4f1a\u5728\u7f16\u5236\u548c\u63d0\u4ea4\u516c\u5141\u3001\u51c6\u786e\u7684\u8d22\u52a1\u62a5\u8868\u4ee5\u53ca\u5efa\u7acb\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u65b9\u9762\u7684\u804c\u8d23\u3002\u6b64\u5916\uff0c\u672c\u8282\u8fd8\u9690\u542b\u5730\u5f3a\u8c03\u4e86\u8463\u4e8b\u4f1a\u9075\u5b88\u7a0e\u6cd5\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_kiem_toan_vien\"><\/span><b>\u5ba1\u8ba1\u5458\u7684\u804c\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6e05\u6670\u5730\u8bf4\u660e\u6240\u5f00\u5c55\u7684\u5de5\u4f5c\u8303\u56f4\u3001\u5bf9\u81ea\u613f\u6027\u5ba1\u8ba1\u51c6\u5219\u7684\u9075\u5b88\u60c5\u51b5\uff0c\u5e76\u9610\u8ff0\u5176\u5982\u4f55\u83b7\u53d6\u5145\u5206\u4e14\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u3002\u8fd9\u80fd\u591f\u8bc1\u660e\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u6709\u6548\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan_vien\"><\/span><b>\u5ba1\u8ba1\u5e08\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u5ba1\u8ba1\u5e08\u4f1a\u5728\u6b64\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u516c\u5141\u6027\u548c\u5408\u7406\u6027\u4f5c\u51fa\u7ed3\u8bba\u3002\u8fd9\u4e00\u610f\u89c1\u51b3\u5b9a\u4e86\u7a0e\u52a1\u673a\u5173\u548c\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u8005\u5982\u4f55\u770b\u5f85\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bon_loai_y_kien_kiem_toan_vien_va_ham_y_thuetai_chinh\"><\/span><b>\u56db\u79cd\u7c7b\u578b\u7684\u5ba1\u8ba1\u610f\u89c1\u53ca\u5176\u7a0e\u52a1\/\u8d22\u52a1\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6536\u96c6\u5230\u7684\u8bc1\u636e\u548c\u91cd\u5927\u9519\u62a5\u7684\u7a0b\u5ea6\uff0c\u5ba1\u8ba1\u5e08\u5c06\u5728\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u51fa\u5177\u4ee5\u4e0b\u56db\u79cd\u610f\u89c1\u4e4b\u4e00\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u56db\u79cd\u5ba1\u8ba1\u610f\u89c1\u53ca\u5176\u7a0e\u52a1\/\u8d22\u52a1\u5f71\u54cd\u7684\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\u610f\u89c1\u7c7b\u578b<\/b><\/td>\n<td><b>\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd\u7a0b\u5ea6<\/b><\/td>\n<td><b>\u5bf9\u7a0e\u52a1\u673a\u5173\u7684\u5f71\u54cd\uff08\u7a0e\u52a1\u98ce\u9669\uff09<\/b><\/td>\n<td><b>\u8d22\u52a1\/\u58f0\u8a89\u610f\u4e49<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5b8c\u5168\u63a5\u53d7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u5747\u516c\u5141\u5408\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u6700\u4f4e\u3002\u8d22\u52a1\u62a5\u8868\u88ab\u8ba4\u4e3a\u53ef\u9760\uff0c\u53ef\u7528\u4e8e\u6bd4\u8f83\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fe1\u8a89\u5ea6\u6700\u9ad8\uff0c\u878d\u8d44\u5bb9\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u63a5\u53d7\u4f8b\u5916\u60c5\u51b5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9664\u4e00\u4e2a\u663e\u800c\u6613\u89c1\u7684\u5177\u4f53\u95ee\u9898\u5916\uff0c\u8d22\u52a1\u62a5\u8868\u516c\u5141\u5408\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u7b49\u98ce\u9669\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u91cd\u70b9\u5173\u6ce8\u88ab\u5ffd\u7565\u7684\u95ee\u9898\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9700\u8981\u5411\u6295\u8d44\u8005\u6e05\u695a\u5730\u89e3\u91ca\u4f8b\u5916\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62d2\u7edd\u7f6e\u8bc4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5e08\u672a\u80fd\u6536\u96c6\u5230\u8db3\u591f\u7684\u8bc1\u636e\u5f62\u6210\u5ba1\u8ba1\u610f\u89c1\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u975e\u5e38\u9ad8\u3002\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u5bf9\u6574\u4efd\u8d22\u52a1\u62a5\u8868\u7684\u900f\u660e\u5ea6\u4ea7\u751f\u6000\u7591\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf4\u771f\u7684\uff0c\u6301\u7eed\u8fd0\u8425\u7684\u80fd\u529b\u4ee4\u4eba\u8d28\u7591\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53cd\u5bf9\u610f\u89c1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u4e8e\u5b58\u5728\u91cd\u5927\u4e14\u666e\u904d\u7684\u9519\u8bef\uff0c\u8d22\u52a1\u62a5\u8868\u4e0d\u8bda\u5b9e\u6216\u4e0d\u5408\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u6781\u9ad8\u3002\u8d22\u52a1\u62a5\u8868\u4e0d\u80fd\u4f5c\u4e3a\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f9d\u636e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e25\u91cd\u7f3a\u4e4f\u4fe1\u8a89\uff0c\u8fdd\u53cd\u4f1a\u8ba1\u51c6\u5219\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_toan_phan_unqualified_opinion\"><\/span><b>\u672a\u7ecf\u5ba1\u6838\u7684\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6240\u6709\u4f01\u4e1a\u7684\u76ee\u6807\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u786e\u8ba4\u8d22\u52a1\u62a5\u8868\u5df2\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u6309\u7167\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7f16\u5236\u548c\u5217\u62a5\u3002\u8fd9\u8868\u660e\u4f01\u4e1a\u9ad8\u5ea6\u5408\u89c4\uff0c\u4ece\u800c\u6781\u5927\u5730\u589e\u5f3a\u4e86\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_ngoai_tru_qualified_opinion\"><\/span><b>\u5408\u683c\u7684\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u5b58\u5728\u91cd\u5927\u4f46\u975e\u666e\u904d\u6027\u9519\u8bef\uff0c\u6216\u5ba1\u8ba1\u5e08\u7684\u5ba1\u8ba1\u8303\u56f4\u4ec5\u9650\u4e8e\u7279\u5b9a\u4e8b\u9879\uff08\u4f8b\u5982\uff0c\u65e0\u6cd5\u786e\u8ba4\u5b58\u8d27\u4f59\u989d\uff09\u65f6\uff0c\u5c31\u4f1a\u51fa\u73b0\u8fd9\u79cd\u610f\u89c1\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4ecd\u9700\u63d0\u4ea4\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u4f1a\u7279\u522b\u5173\u6ce8\u4e0e\u8be5\u9879\u6392\u9664\u76f8\u5173\u7684\u4ea4\u6613\uff08\u4f8b\u5982\uff0c\u5df2\u6392\u9664\u7684\u5b58\u8d27\u76f8\u5173\u8d39\u7528\uff0c\u8fd9\u53ef\u80fd\u4f1a\u5f71\u54cd\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_tu_choi_dua_ra_y_kien_disclaimer_of_opinion\"><\/span><b>\u514d\u8d23\u58f0\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u4e25\u91cd\u7684\u8b66\u544a\u3002\u7531\u4e8e\u8bc1\u636e\u4e0d\u8db3\u6216\u4e0d\u6070\u5f53\uff0c\u5ba1\u8ba1\u5e08\u65e0\u6cd5\u53d1\u8868\u610f\u89c1\u3002\u63d0\u4ea4\u6b64\u7c7b\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u4f01\u4e1a\u5c06\u9762\u4e34\u7a0e\u52a1\u673a\u5173\u548c\u5229\u76ca\u76f8\u5173\u8005\u7684\u6781\u9ad8\u98ce\u9669\u5ba1\u67e5\uff0c\u5f80\u5f80\u4f1a\u5bfc\u81f4\u5168\u9762\u5ba1\u8ba1\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_trai_nguoc_adverse_opinion\"><\/span><b>\u53cd\u5bf9\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8be5\u610f\u89c1\u8ba4\u4e3a\uff0c\u7531\u4e8e\u5b58\u5728\u91cd\u5927\u4e14\u666e\u904d\u7684\u9519\u8bef\uff0c\u8d22\u52a1\u62a5\u8868\u4e0d\u8bda\u5b9e\u4e14\u4e0d\u5408\u7406\u3002\u672c\u8d28\u4e0a\uff0c\u8fd9\u4e9b\u8d22\u52a1\u62a5\u8868\u65e0\u6cd5\u7528\u4e8e\u51c6\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3002\u516c\u53f8\u9700\u8981\u4fee\u8ba2\u8d22\u52a1\u62a5\u8868\u5e76\u5bfb\u6c42\u65b0\u7684\u5ba1\u8ba1\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u51fa\u5177\u5426\u5b9a\u610f\u89c1\u8868\u660e\u4f1a\u8ba1\u7cfb\u7edf\u5b58\u5728\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_ve_cac_van_de_thue_va_ke_toan_trong_bao_cao_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u6709\u5173\u7a0e\u52a1\u548c\u4f1a\u8ba1\u95ee\u9898\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e4b\u6240\u4ee5\u5c24\u4e3a\u91cd\u8981\uff0c\u662f\u56e0\u4e3a\u5b83\u8fde\u63a5\u4e86\u4f1a\u8ba1\u51c6\u5219\u548c\u7a0e\u6cd5\u8fd9\u4e24\u4e2a\u590d\u6742\u7684\u76d1\u7ba1\u4f53\u7cfb\u3002\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e4b\u95f4\u7684\u5dee\u5f02\u662f\u8d22\u52a1\u62a5\u8868\u8c03\u6574\u7684\u4e3b\u8981\u539f\u56e0\uff0c\u4e5f\u662f\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u7279\u522b\u5173\u6ce8\u7684\u5173\u952e\u9886\u57df\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_cua_chuan_muc_ke_toan_den_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>\u4f1a\u8ba1\u51c6\u5219\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff08\u7279\u522b\u662f\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c96\/2015\/TT-BTC\u53f7\u901a\u77e5\uff09\u5728\u6536\u5165\u548c\u8d39\u7528\u786e\u8ba4\u539f\u5219\u4e0a\u7684\u5dee\u5f02\u9020\u6210\u4e86\u8d26\u9762\u5dee\u5f02\u3002\u5ba1\u8ba1\u4eba\u5458\u5728\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u5fc5\u987b\u4ed4\u7ec6\u8003\u8651\u8fd9\u4e9b\u8c03\u6574\uff0c\u4ee5\u786e\u4fdd\u5f53\u671f\u548c\u9012\u5ef6\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f97\u5230\u51c6\u786e\u53cd\u6620\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_biet_chi_phi_ke_toan_va_chi_phi_duoc_tru_tax_vs_accounting_differences\"><\/span><b>\u533a\u5206\u4f1a\u8ba1\u8d39\u7528\u548c\u53ef\u6263\u9664\u8d39\u7528\uff08\u7a0e\u52a1\u5dee\u5f02\u4e0e\u4f1a\u8ba1\u5dee\u5f02\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u8ba1\u8d39\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u914d\u6bd4\u539f\u5219\uff0c\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff08\u4f8b\u5982\u51c6\u5907\u91d1\uff09\uff0c\u7a0e\u52a1\u76ee\u7684\u5e76\u4e0d\u9700\u8981\u6240\u6709\u5fc5\u9700\u7684\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53ef\u6263\u9664\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff0c\u5fc5\u987b\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\uff1a\u4ea4\u6613\u5fc5\u987b\u4e0e\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\uff0c\u6709\u5408\u6cd5\u53d1\u7968\u548c\u8bc1\u660e\u6587\u4ef6\uff0c\u5e76\u4e14\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff08\u5bf9\u4e8e\u8d85\u8fc7 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u4ea4\u6613\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u4ece\u7a0e\u52a1\u89d2\u5ea6\u5ba1\u67e5\u5404\u9879\u8d39\u7528\u7684\u5408\u7406\u6027\uff0c\u4ee5\u8bc4\u4f30\u98ce\u9669\u6c34\u5e73\u3002\u5982\u679c\u5b58\u5728\u5927\u91cf\u4e0d\u7b26\u5408\u7a0e\u52a1\u89c4\u5b9a\u7684\u8d39\u7528\uff0c\u5ba1\u8ba1\u4eba\u5458\u53ef\u80fd\u4f1a\u8981\u6c42\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u660e\u786e\u5217\u51fa\u8fd9\u4e9b\u8c03\u6574\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_chenh_lech_tam_thoi_va_chenh_lech_vinh_vien_deferred_tax\"><\/span><b>\u5904\u7406\u6682\u65f6\u6027\u5dee\u5f02\u548c\u6c38\u4e45\u6027\u5dee\u5f02\uff08\u9012\u5ef6\u7a0e\u9879\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5927\u90e8\u5206\u4f01\u4e1a\u6240\u5f97\u7a0e\u98ce\u9669\u6e90\u4e8e\u9012\u5ef6\u6240\u5f97\u7a0e\u7684\u5904\u7406\uff08\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u7b2c17\u53f7\u2014\u2014\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6c38\u4e45\u6027\u5dee\u5f02\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u79cd\u60c5\u51b5\u53d1\u751f\u5728\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u5df2\u8bb0\u5f55\u67d0\u9879\u8d39\u7528\uff0c\u4f46\u4ece\u672a\u5728\u7a0e\u52a1\u4e0a\u6263\u9664\u65f6\uff08\u4f8b\u5982\uff0c\u884c\u653f\u7f5a\u6b3e\uff09\u3002\u8fd9\u4f1a\u6c38\u4e45\u6027\u5730\u589e\u52a0\u6216\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6682\u65f6\u6027\u5dee\u5f02\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u7531\u4e8e\u4f1a\u8ba1\u548c\u7a0e\u52a1\u673a\u5173\u5728\u6536\u5165\/\u652f\u51fa\u786e\u8ba4\u65f6\u95f4\u4e0a\u7684\u5dee\u5f02\u9020\u6210\u7684\uff0c\u4ece\u800c\u5bfc\u81f4\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u6216\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u7684\u5f62\u6210\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u786e\u4fdd\u8fd9\u4e9b\u5dee\u5f02\u5f97\u5230\u51c6\u786e\u8ba1\u7b97\u5e76\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\u5217\u793a\uff0c\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u51c6\u786e\u6027\u7684\u5173\u952e\u4f9d\u636e\u3002\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5982\u5b9e\u53cd\u6620\u8fd9\u4e9b\u9012\u5ef6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_kiem_toan_vien_doi_voi_viec_phat_hien_sai_pham_ve_thue\"><\/span><b>\u5ba1\u8ba1\u4eba\u5458\u5728\u53d1\u73b0\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u65b9\u9762\u7684\u804c\u8d23\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e VSA 250\uff08\u5173\u4e8e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e2d\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u7684\u89c4\u5b9a\uff09\uff0c\u5ba1\u8ba1\u5e08\u6709\u8d23\u4efb\u83b7\u53d6\u5145\u5206\u3001\u9002\u5f53\u7684\u8bc1\u636e\uff0c\u4ee5\u8bc1\u660e\u9075\u5b88\u5bf9\u8d22\u52a1\u62a5\u8868\u6709\u91cd\u5927\u5f71\u54cd\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u4fdd\u6301\u4e13\u4e1a\u7684\u6000\u7591\u6001\u5ea6\uff0c\u5c24\u5176\u662f\u5728\u5ba1\u67e5\u590d\u6742\u7684\u4ea4\u6613\u3001\u5177\u6709\u9ad8\u5ea6\u5224\u65ad\u6027\u8d28\u7684\u9879\u76ee\u6216\u53ef\u80fd\u88ab\u89c6\u4e3a\u9003\u7a0e\u7684\u4ea4\u6613\u65f6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u53d1\u73b0\u91cd\u5927\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\uff08\u4f8b\u5982\uff0c\u672a\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\u3001\u5c11\u62a5\u6536\u5165\uff09\uff0c\u5ba1\u8ba1\u5e08\u5fc5\u987b\u8bc4\u4f30\u8fd9\u4e9b\u8fdd\u89c4\u884c\u4e3a\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd\uff0c\u5e76\u8003\u8651\u662f\u5426\u5e94\u5728\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u6216\u5426\u5b9a\u610f\u89c1\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_thue_gia_tri_gia_tang_VAT_va_thue_thu_nhap_ca_nhan_TNCN\"><\/span><b>\u68c0\u67e5\u589e\u503c\u7a0e (VAT) \u548c\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u91cd\u70b9\u662f\u8d22\u52a1\u62a5\u8868\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4f46\u5ba1\u8ba1\u4eba\u5458\u4ecd\u7136\u5fc5\u987b\u68c0\u67e5\u5176\u4ed6\u7c7b\u578b\u7684\u7a0e\u9879\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u589e\u503c\u7a0e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u4eba\u5458\u4f1a\u68c0\u67e5\u53d1\u7968\u3001\u8fdb\u9879\/\u9500\u9879\u51ed\u8bc1\u7684\u6709\u6548\u6027\uff0c\u4ee5\u53ca\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u8bb0\u5f55\u7684\u4ea4\u6613\u4e0e\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\u3002\u589e\u503c\u7a0e\u9519\u8bef\uff08\u4f8b\u5982\uff0c\u6263\u9664\u9519\u8bef\uff09\u53ef\u80fd\u5bfc\u81f4\u6b20\u7a0e\u3001\u7f5a\u6b3e\uff0c\u5e76\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5ba1\u67e5\u4f01\u4e1a\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u3001\u6263\u9664\u548c\u7f34\u7eb3\u60c5\u51b5\uff0c\u5c24\u5176\u5173\u6ce8\u5de5\u8d44\u3001\u5956\u91d1\u548c\u5176\u4ed6\u798f\u5229\u7b49\u6536\u5165\u3002\u9075\u5b88\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u89c4\u4f53\u73b0\u4e86\u4f01\u4e1a\u5bf9\u6cd5\u5f8b\u5408\u89c4\u7684\u627f\u8bfa\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_nghia_vu_nop_bao_cao_kiem_toan_thue_cho_co_quan_thue\"><\/span><b>\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u7a0b\u5e8f\u548c\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u662f\u8bb8\u591a\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u4e49\u52a1\u3002\u8fd9\u4e00\u8fc7\u7a0b\u8981\u6c42\u4e25\u683c\u6309\u7167\u7a0e\u52a1\u603b\u5c40\u89c4\u5b9a\u7684\u65f6\u95f4\u8282\u70b9\u548c\u7533\u62a5\u683c\u5f0f\u8fdb\u884c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\"><\/span><b>\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u3002\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c15\u6761\u548c\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7ecf\u4fee\u8ba2\u548c\u8865\u5145\uff09\u660e\u786e\u89c4\u5b9a\u4e86\u5fc5\u987b\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u4f01\u4e1a\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_4267\" aria-describedby=\"caption-attachment-4267\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4267\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue.jpg\" alt=\"Quy tr\u00ecnh v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-nghia-vu-nop-bao-cao-kiem-toan-thue-cho-co-quan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4267\" class=\"wp-caption-text\">\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u7a0b\u5e8f\u548c\u4e49\u52a1\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u3001\u91d1\u878d\u673a\u6784\u3001\u4fdd\u9669\u516c\u53f8\u4ee5\u53ca\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u670d\u52a1\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\uff0c\u5373\u53d1\u884c\u548c\u4ea4\u6613\u8bc1\u5238\u7684\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\uff08\u4e0d\u5305\u62ec\u5c0f\u578b\u4f01\u4e1a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u884c\u5404\u4e1a\u7684\u5927\u578b\u4f01\u4e1a\uff08\u6309\u8d44\u672c\u3001\u6536\u5165\u548c\u5458\u5de5\u7b49\u6807\u51c6\u5b9a\u4e49\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u4f01\u4e1a\u65e0\u9700\u63a5\u53d7\u5f3a\u5236\u6027\u5ba1\u8ba1\uff0c\u4f46\u5982\u679c\u5176\u8d22\u52a1\u62a5\u8868\u6d89\u53ca\u94f6\u884c\u6216\u5408\u4f5c\u4f19\u4f34\u7b49\u5916\u90e8\u65b9\uff0c\u5219\u81ea\u613f\u9009\u62e9\u63a5\u53d7\u5ba1\u8ba1\u7684\u4f01\u4e1a\u4ecd\u987b\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_hinh_thuc_nop_bao_cao_kiem_toan_thue\"><\/span><b>\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u548c\u683c\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u7a0e\u52a1\u62a5\u544a\uff08\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\uff09\u4ee5\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7ed3\u7b97\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u662f\u65e5\u5386\u5e74\u6216\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 90 \u5929\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u671f\u95f4\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0d\u8fdf\u4e8e\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c 90 \u5929\uff08\u4f8b\u5982\uff0c\u5bf9\u4e8e 12 \u6708 31 \u65e5\u7ed3\u675f\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5219\u4e3a 3 \u6708 31 \u65e5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u4ea4\u65b9\u5f0f\uff1a<\/b><span style=\"font-weight: 400;\"> \u76ee\u524d\uff0c\u8d22\u52a1\u62a5\u8868\u53ca\u76f8\u5173\u9644\u4ef6\u7684\u63d0\u4ea4\u4e3b\u8981\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7684\u7535\u5b50\u7cfb\u7edf\u8fdb\u884c\uff1a\u4f7f\u7528\u7a0e\u52a1\u7533\u62a5\u8f85\u52a9\u8f6f\u4ef6\uff08HTKK\uff09\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\uff1b\u5e76\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7684\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\uff08thuedientu.gdt.gov.vn\uff09\u63d0\u4ea4\u6587\u4ef6\u3002\u4f01\u4e1a\u9700\u5c06\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u6587\u4ef6\uff08PDF\u683c\u5f0f\uff09\u4e0e\u7eb3\u7a0e\u7ed3\u7b97\u6587\u4ef6\u4e00\u5e76\u63d0\u4ea4\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_quy_trinh_nop_bao_cao_kiem_toan_thue_qua_mang\"><\/span><b>\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u5728\u7ebf\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7ebf\u63d0\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u9700\u8981\u505a\u597d\u5145\u5206\u7684\u51c6\u5907\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_buoc_chuan_bi_du_lieu\"><\/span><b>\u6570\u636e\u51c6\u5907\u6b65\u9aa4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u548c\u5ba1\u8ba1\u62a5\u544a\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u539f\u4ef6\u4e0a\u4f01\u4e1a\u548c\u5ba1\u8ba1\u516c\u53f8\u7684\u7b7e\u540d\u548c\u5370\u7ae0\u5b8c\u6574\u6709\u6548\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51c6\u5907\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f7f\u7528 HTKK \u8f6f\u4ef6\u6309\u7167 200\/2014\/TT-BTC \u53f7\u901a\u77e5\u6216 133\/2016\/TT-BTC \u53f7\u901a\u77e5\u7f16\u5236\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0803\/TNDN \u8868\u683c\uff09\u548c\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u521b\u5efa\u9644\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u8f6c\u79fb <\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a<\/b><span style=\"font-weight: 400;\"> \uff08\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u548c\u6240\u6709\u5ba1\u8ba1\u610f\u89c1\uff09\u5e94\u8f6c\u6362\u4e3aPDF\u683c\u5f0f\u3002\u8be5\u6587\u4ef6\u5fc5\u987b\u5177\u6709\u6e05\u6670\u6613\u8bc6\u522b\u7684\u540d\u79f0\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quy_trinh_gui_file_va_xac_nhan\"><\/span><b>\u6587\u4ef6\u63d0\u4ea4\u548c\u786e\u8ba4\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u767b\u5f55\u7cfb\u7edf\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bbf\u95ee\u7535\u5b50\u7a0e\u52a1\u95e8\u6237\u7f51\u7ad9\uff08thuedientu.gdt.gov.vn\uff09\uff0c\u5e76\u4f7f\u7528\u60a8\u7684\u7535\u5b50\u7a0e\u52a1\u8d26\u6237\uff08\u4f7f\u7528\u6570\u5b57\u7b7e\u540d\uff09\u767b\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9009\u62e9\u63d0\u4ea4\u58f0\u660e\u7684\u529f\u80fd\uff1a<\/b><span style=\"font-weight: 400;\"> \u9009\u62e9\u5df2\u51c6\u5907\u597d\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9644\u4ef6\u4e3a\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u6587\u4ef6\u9644\u4ef6\u754c\u9762\uff0c\u9009\u62e9\u5df2\u51c6\u5907\u597d\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u6587\u4ef6\uff08PDF\uff09\u3002\u6240\u6709\u53d7\u5ba1\u8ba1\u5b9e\u4f53\u5747\u9700\u63d0\u4ea4\u6b64\u9644\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u7b7e\u540d\u5e76\u53d1\u9001\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bf7\u4f7f\u7528\u60a8\u7684\u7535\u5b50\u7b7e\u540d\u8fdb\u884c\u7535\u5b50\u7b7e\u540d\uff0c\u7136\u540e\u70b9\u51fb\u63d0\u4ea4\u3002\u7cfb\u7edf\u5c06\u8fd4\u56de\u63d0\u4ea4\u6210\u529f\u7684\u786e\u8ba4\u4fe1\u606f\u3002\u8bf7\u4ed4\u7ec6\u6838\u5bf9\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u63d0\u4ea4\u7684\u786e\u8ba4\u4fe1\u606f\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_khi_khong_nop_hoac_nop_cham_bao_cao_kiem_toan\"><\/span><b>\u672a\u63d0\u4ea4\u6216\u903e\u671f\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672a\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u6216\u8fdf\u4ea4\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u6784\u6210\u8fdd\u53cd\u7a0e\u52a1\u7ba1\u7406\u548c\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u5f8b\u7684\u884c\u4e3a\uff0c\u5c06\u6839\u636e\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u7a0e\u52a1\u548c\u53d1\u7968\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\uff09\u548c\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> \u7f5a\u6b3e\u91d1\u989d\u4ece\u51e0\u767e\u4e07\u8d8a\u5357\u76fe\u5230\u51e0\u5343\u4e07\u8d8a\u5357\u76fe\u4e0d\u7b49\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u5ef6\u8bef\u7684\u65f6\u95f4\u957f\u77ed\u548c\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u66f4\u4e25\u91cd\u7684\u540e\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4f1a\u5c06\u4f01\u4e1a\u5217\u4e3a\u9ad8\u98ce\u9669\u7a0e\u52a1\u4f01\u4e1a\uff0c\u4ece\u800c\u589e\u52a0\u5176\u88ab\u9891\u7e41\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u53ef\u80fd\u6027\u3002\u5728\u4e25\u91cd\u60c5\u51b5\u4e0b\uff0c\u6545\u610f\u8fdd\u89c4\u884c\u4e3a\u53ef\u80fd\u4f1a\u5f71\u54cd\u4f01\u4e1a\u7684\u8fd0\u8425\u4ee5\u53ca\u4e0e\u5408\u4f5c\u4f19\u4f34\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_luu_y_nang_cao_chat_luong_bao_cao_kiem_toan_thue\"><\/span><b>\u63d0\u9ad8\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u8d28\u91cf\u7684\u6280\u5de7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u8fbe\u5230\u6700\u9ad8\u6807\u51c6\uff0c\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u4ee5\u4e0b\u4e13\u4e1a\u65b9\u9762\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_bang_chung_kiem_toan\"><\/span><b>\u6807\u51c6\u5316\u5ba1\u8ba1\u8bc1\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bcf\u4e00\u9879\u7ecf\u6d4e\u4ea4\u6613\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u7684\u4ea4\u6613\uff0c\u90fd\u5fc5\u987b\u6709\u5145\u5206\u4e14\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u652f\u6301\u3002\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5c06\u6839\u636e\u300a\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7b2c500\u53f7\u300b\uff08VSA 500\uff09\u5bf9\u8fd9\u4e9b\u8bc1\u636e\u8fdb\u884c\u8bc4\u4f30\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_giao_dich_lien_ket_transfer_pricing_%E2%80%93_TP\"><\/span><b>\u5b8c\u6210\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u6587\u6863\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u7a0e\u52a1\u5ba1\u8ba1\u7684\u91cd\u70b9\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u7279\u522b\u5173\u6ce8\u4f01\u4e1a\u662f\u5426\u5df2\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6863\u6848\uff08TP\u6863\u6848\uff09\u3002\u5982\u679c\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u65b9\u4ea4\u6613\uff0cTP\u6863\u6848\u7684\u8be6\u7ec6\u7a0b\u5ea6\u548c\u51c6\u786e\u6027\u5c06\u51b3\u5b9a\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u53ef\u9760\u6027\u548c\u7a0e\u52a1\u98ce\u9669\u6c34\u5e73\u3002\u4f01\u4e1a\u9700\u8981\u786e\u4fdd\u5176TP\u6863\u6848\u968f\u65f6\u53ef\u7528\uff0c\u5e76\u7b26\u5408\u56fd\u9645\u6807\u51c6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_tinh_hop_ly_cua_du_phong\"><\/span><b>\u8bc4\u4f30\u8be5\u6761\u6b3e\u7684\u5408\u7406\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u51c6\u5907\u91d1\uff08\u4f8b\u5982\u574f\u8d26\u51c6\u5907\u91d1\u548c\u5b58\u8d27\u51cf\u503c\u51c6\u5907\u91d1\uff09\u5e38\u5e38\u662f\u4f1a\u8ba1\u5e08\u548c\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u4e89\u8bba\u7684\u7126\u70b9\u3002\u4f1a\u8ba1\u5e08\u6839\u636e\u4f30\u8ba1\u7684\u635f\u5931\u8ba1\u63d0\u8fd9\u4e9b\u51c6\u5907\u91d1\uff0c\u800c\u7a0e\u52a1\u673a\u5173\u53ea\u6709\u5728\u6709\u660e\u786e\u8bc1\u636e\u7684\u60c5\u51b5\u4e0b\u624d\u5141\u8bb8\u8ba1\u63d0\uff08\u5982\u8d22\u653f\u90e8\u89c4\u5b9a\uff09\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u8bc4\u4f30\u8fd9\u4e9b\u8ba1\u7b97\u7684\u4f9d\u636e\uff0c\u786e\u4fdd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u80fd\u591f\u900f\u660e\u5730\u53cd\u6620\u51fa\u5bf9\u8fd9\u79cd\u5dee\u5f02\u7684\u5904\u7406\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_khoan_ghi_chu_bat_buoc_va_tu_nguyen_trong_bao_cao_kiem_toan_thue\"><\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u5f3a\u5236\u6027\u6ce8\u91ca\u548c\u81ea\u613f\u6027\u6ce8\u91ca\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\uff0c\u6709\u52a9\u4e8e\u8be6\u7ec6\u89e3\u91ca\u5404\u9879\u4ea4\u6613\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u8be6\u89e3\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6761\u4f8b\u300b\u7b2c706\u6761\uff0c\u5fc5\u987b\u63d0\u4f9b\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\u4e0e\u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528\u7684\u5bf9\u6bd4\u8868\uff0c\u5e76\u660e\u786e\u533a\u5206\u6682\u65f6\u6027\u5dee\u5f02\u548c\u6c38\u4e45\u6027\u5dee\u5f02\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5728\u6536\u5230\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u65f6\u6700\u4e3a\u5173\u6ce8\u7684\u4e00\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4f1a\u8ba1\u671f\u672b\u540e\u53d1\u751f\u7684\u4e8b\u4ef6\u7684\u89e3\u91ca\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u5728\u4ea4\u5272\u65e5\u4e4b\u540e\u4f46\u5728\u53d1\u884c\u65e5\u4e4b\u524d\u53d1\u751f\u91cd\u5927\u4e8b\u4ef6 <\/span><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a<\/b><span style=\"font-weight: 400;\"> \uff08\u4f8b\u5982\uff0c\u5982\u679c\u53d1\u751f\u91cd\u5927\u7a0e\u52a1\u8bc9\u8bbc\uff09\uff0c\u5ba1\u8ba1\u5e08\u5fc5\u987b\u505a\u51fa\u8bf4\u660e\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u4f7f\u7528\u8005\u4e0d\u4f1a\u5bf9\u62a5\u544a\u65e5\u7684\u8d22\u52a1\u72b6\u51b5\u4ea7\u751f\u8bef\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_kiem_toan_tu_mang_luoi_chuyen_nghiep\"><\/span><b>\u5229\u7528\u4e13\u4e1a\u7f51\u7edc\u63d0\u4f9b\u7684\u5ba1\u8ba1\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u53ef\u9760\u6027\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u5ba1\u8ba1\u516c\u53f8\u7684\u4e13\u4e1a\u80fd\u529b\u548c\u58f0\u8a89\u3002\u9009\u62e9\u4e00\u5bb6\u5728\u7a0e\u52a1\u9886\u57df\u62e5\u6709\u4e30\u5bcc\u7ecf\u9a8c\u7684\u4e13\u4e1a\u7f51\u7edc\u5185\u7684\u5ba1\u8ba1\u516c\u53f8\uff0c\u4e0d\u4ec5\u80fd\u786e\u4fdd\u60a8\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7b26\u5408\u300a\u589e\u503c\u7a0e\u6cd5\u300b\uff08VSA\uff09\u7684\u8981\u6c42\uff0c\u8fd8\u80fd\u9884\u5148\u9632\u8303\u7a0e\u52a1\u603b\u5c40\u53ef\u80fd\u53d1\u8d77\u7684\u7a0e\u52a1\u5ba1\u8ba1\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_vi_du_thuc_te_ve_anh_huong_cua_bao_cao_kiem_toan_thue\"><\/span><b>\u5206\u6790\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5bf9\u73b0\u5b9e\u4e16\u754c\u7684\u5f71\u54cd\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8fdb\u4e00\u6b65\u9610\u660e\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u5f71\u54cd\uff0c\u8ba9\u6211\u4eec\u6765\u770b\u4e00\u4e2a\u5177\u4f53\u5ba1\u8ba1\u610f\u89c1\u5982\u4f55\u5f71\u54cd\u7a0e\u52a1\u98ce\u9669\u548c\u5546\u4e1a\u51b3\u7b56\u7684\u4f8b\u5b50\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_ngoai_tru_ve_viec_ghi_nhan_doanh_thu_hop_dong_xay_dung\"><\/span><b>\u6848\u4f8b\u7814\u7a76\uff1a\u5efa\u7b51\u5408\u540c\u6536\u5165\u786e\u8ba4\u7684\u4f8b\u5916\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u5bb6\u5efa\u7b51\u516c\u53f8\uff08A\u516c\u53f8\uff09\u91c7\u7528\u5b8c\u5de5\u767e\u5206\u6bd4\u6cd5\uff08VAS 15\uff09\u786e\u8ba4\u6536\u5165\uff0c\u4f46\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u5176\u5bf9\u67d0\u4e9b\u5408\u540c\u91c7\u7528\u5b8c\u5168\u5b8c\u5de5\u6cd5\u786e\u8ba4\u6536\u5165\u3002<\/span><\/p>\n<figure id=\"attachment_4266\" aria-describedby=\"caption-attachment-4266\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4266\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue.jpg\" alt=\"Ph\u00e2n t\u00edch v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-tich-vi-du-thuc-te-ve-anh-huong-cua-bao-cao-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4266\" class=\"wp-caption-text\">\u5206\u6790\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5bf9\u73b0\u5b9e\u4e16\u754c\u7684\u5f71\u54cd\u6848\u4f8b\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u8ba1\u95ee\u9898\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u8ba4\u5b9a\uff0c\u6839\u636e VAS 15 \u8fdb\u884c\u7684\u8bb0\u5f55\u65b9\u6cd5\u662f\u5408\u7406\u7684\uff0c\u4f46\u4e0d\u80fd\u540c\u65f6\u6ee1\u8db3\u672c\u5e74\u5ea6\u7684\u6240\u6709\u7a0e\u6536\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u5e08\u610f\u89c1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u5bf9\u7279\u5b9a\u5efa\u7b51\u5408\u540c\u7684\u6536\u5165\u548c\u8d39\u7528\u786e\u8ba4\u51fa\u5177\u4e86\u65e0\u4fdd\u7559\u610f\u89c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u7a0e\u6536\u7684\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4efd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u63d0\u4ea4\u540e\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u7acb\u5373\u8bc6\u522b\u51fa\u7a0e\u6536\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b9\u9762\u7684\u98ce\u9669\u3002\u4ed6\u4eec\u4f1a\u4f18\u5148\u5ba1\u8ba1\u88ab\u6392\u9664\u5728\u5916\u7684\u5408\u540c\uff0c\u4ee5\u91cd\u65b0\u8bc4\u4f30\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d22\u52a1\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> 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400;\">\u4e3a\u4e86\u7f29\u77ed\u5ba1\u8ba1\u65f6\u95f4\u5e76\u6309\u65f6\u6536\u5230\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff0c\u4f01\u4e1a\u9700\u8981\u7cfb\u7edf\u5730\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 296px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u4f18\u5316\u6d41\u7a0b\u6982\u8ff0\u3002<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>\u9636\u6bb5<\/b><\/td>\n<td style=\"height: 56px;\"><b>\u4f01\u4e1a\u7684\u4e3b\u8981\u4f7f\u547d<\/b><\/td>\n<td style=\"height: 56px;\"><b>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u7684\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u9636\u6bb5\uff1a\u521d\u6b65<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u6cd5\u5f8b\u6587\u4ef6\u548c\u5173\u952e\u4f1a\u8ba1\u653f\u7b56\u3002<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5458\u786e\u5b9a\u5ba1\u8ba1\u8303\u56f4\u5e76\u5236\u5b9a\u521d\u6b65\u5ba1\u8ba1\u8ba1\u5212\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u9636\u6bb5\uff1a\u73b0\u573a<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u3001\u5b9a\u671f\u4f1a\u8ba1\u8bb0\u5f55\u548c\u91cd\u5927\u4ea4\u6613\u8bb0\u5f55\u3002<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u8bc4\u4f30\u98ce\u9669\u3001\u8fdb\u884c\u63a7\u5236\u6d4b\u8bd5\u5e76\u8bc6\u522b\u91cd\u5927\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u9636\u6bb5\uff1a\u6700\u7ec8\u9636\u6bb5<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u8d22\u52a1\u62a5\u8868\u8349\u7a3f\u3001\u5e94\u6536\/\u5e94\u4ed8\u8d26\u6b3e\u8c03\u8282\u8868\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u6587\u4ef6\u548c\u8bf4\u660e\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5458\u5b8c\u6210\u57fa\u672c\u7a0b\u5e8f\uff0c\u603b\u7ed3\u9519\u8bef\uff0c\u6700\u7ec8\u786e\u5b9a\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u51fa\u5177\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0e\u5ba1\u8ba1\u4eba\u5458\u5bc6\u5207\u5408\u4f5c\uff0c\u5c24\u5176\u662f\u5728\u89e3\u91ca\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u5dee\u5f02\u65b9\u9762\uff0c\u5c06\u786e\u4fdd\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u5728 90 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u662f\u786e\u8ba4\u516c\u53f8\u5e74\u5ea6\u8d22\u52a1\u8fd0\u8425\u548c\u7eb3\u7a0e\u4e49\u52a1\u51c6\u786e\u6027\u548c\u900f\u660e\u5ea6\u7684\u5173\u952e\u6587\u4ef6\u3002\u63d0\u4ea4\u8be5\u62a5\u544a\u4e0d\u4ec5\u53ef\u4ee5\u964d\u4f4e\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u589e\u5f3a\u5229\u76ca\u76f8\u5173\u8005\u7684\u4fe1\u4efb\u3002\u4e00\u4efd\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u63d0\u5347\u516c\u53f8\u58f0\u8a89\u3001\u589e\u5f3a\u7ade\u4e89\u529b\u5e76\u652f\u6301\u53ef\u6301\u7eed\u53d1\u5c55\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u7ba1\u7406\u8005\u800c\u8a00\uff0c\u4e86\u89e3\u76f8\u5173\u5404\u65b9\u3001\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4ee5\u53ca\u5982\u4f55\u5904\u7406\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u5dee\u5f02\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<p>\u4f01\u4e1a\u82e5\u9700\u7f16\u5236\u7b26\u5408\u8d8a\u5357\u6cd5\u5f8b\u548c\u56fd\u9645\u60ef\u4f8b\u7684\u6807\u51c6\u5316\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff0c\u4e13\u4e1a\u4e8b\u52a1\u6240\u7684\u652f\u6301\u81f3\u5173\u91cd\u8981\u3002MAN \u2013 Master Accountant Network \u63d0\u4f9b\u6df1\u5165\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u83b7\u5f97\u6709\u6548\u7684\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\uff0c\u5e76\u4f18\u5316\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7b49\u76f8\u5173\u95ee\u9898\u3002\u501f\u52a9 MAN\uff0c\u7a0e\u52a1\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u662f\u5408\u89c4\u6587\u4ef6\uff0c\u66f4\u662f\u652f\u6301\u4f01\u4e1a\u7ba1\u7406\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5de5\u5177\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \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\uff1aman@man.net.vn<\/span><\/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>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thu\u1ebf, th\u01b0\u1eddng th\u1ec3 hi\u1ec7n th\u00f4ng qua b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd quan tr\u1ecdng do c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u00e1t h\u00e0nh nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a BCTC. B\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u1ed5 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4263","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=4263"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4263\/revisions"}],"predecessor-version":[{"id":4270,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4263\/revisions\/4270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4265"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}