{"id":4929,"date":"2026-02-08T23:47:09","date_gmt":"2026-02-09T06:47:09","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4929"},"modified":"2026-02-08T23:47:09","modified_gmt":"2026-02-09T06:47:09","slug":"nghi-dinh-so-228","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/nghi-dinh-so-228\/","title":{"rendered":"\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u8fdd\u53cd\u72ec\u7acb\u5ba1\u8ba1\u6761\u4f8b\u5904\u7f5a\u7684\u65b0\u8f6c\u6298\u70b9"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-228-2025-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-kiem-toan-doc-lap-670219.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u8d8a\u5357\u653f\u5e9c\u8fd1\u671f\u9881\u5e03\u7684\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u65e8\u5728\u52a0\u5f3a\u5bf9\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u7684\u76d1\u7ba1\uff0c\u63d0\u5347\u5176\u8d28\u91cf\u3002\u5728\u5f53\u524d\u7ecf\u6d4e\u5f62\u52bf\u4e0b\uff0c\u8d22\u52a1\u6570\u636e\u9700\u8981\u7edd\u5bf9\u900f\u660e\uff0c\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u4e0d\u4ec5\u5177\u6709\u5a01\u6151\u4f5c\u7528\uff0c\u66f4\u662f\u4e00\u9879\u6307\u5bfc\u539f\u5219\uff0c\u65e8\u5728\u5e2e\u52a9\u5ba1\u8ba1\u516c\u53f8\u548c\u6267\u4e1a\u5ba1\u8ba1\u5e08\u5728\u6cd5\u5f8b\u6846\u67b6\u5185\u5f00\u5c55\u4e1a\u52a1\uff0c\u5e76\u4fdd\u62a4\u6295\u8d44\u8005\u7684\u6743\u76ca\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/nghi-dinh-so-228\/#Kiem_toan_vien_bi_tuoc_chung_chi_hanh_nghe_co_duoc_dang_ky_lai_khong\" >\u5ba1\u8ba1\u5e08\u7684\u6267\u4e1a\u8d44\u683c\u88ab\u540a\u9500\u540e\uff0c\u53ef\u4ee5\u91cd\u65b0\u6ce8\u518c\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_pham_vi_va_doi_tuong_ap_dung_cua_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u9002\u7528\u8303\u56f4\u53ca\u5bf9\u8c61\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4935\" aria-describedby=\"caption-attachment-4935\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4935\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" 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400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u76f4\u63a5\u5f71\u54cd\u7684\u5b9e\u4f53\u5305\u62ec\u4e2a\u4f53\u5ba1\u8ba1\u5e08\u3001\u56fd\u5185\u5916\u5ba1\u8ba1\u516c\u53f8\u4ee5\u53ca\u57f9\u8bad\u548c\u77e5\u8bc6\u66f4\u65b0\u673a\u6784\u3002\u660e\u786e\u754c\u5b9a\u8fd9\u4e9b\u5b9e\u4f53\u6709\u52a9\u4e8e\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\uff0c\u7279\u522b\u662f\u8d22\u653f\u90e8\uff0c\u66f4\u4fbf\u6377\u3001\u516c\u5e73\u3001\u900f\u660e\u5730\u76d1\u7763\u548c\u6267\u884c\u76f8\u5173\u6cd5\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_noi_bat_trong_Nghi_dinh_so_2282025ND-CP_ve_muc_phat\"><\/span><b>\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5173\u4e8e\u5904\u7f5a\u7b49\u7ea7\u7684\u5173\u952e\u65b0\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6700\u663e\u8457\u7684\u53d8\u5316\u4e4b\u4e00\u662f\u5927\u5e45\u63d0\u9ad8\u4e86\u7f5a\u6b3e\u91d1\u989d\u3002\u6b64\u4e3e\u65e8\u5728\u4f7f\u7f5a\u6b3e\u91d1\u989d\u4e0e\u5f53\u524d\u5ba1\u8ba1\u5408\u540c\u7684\u89c4\u6a21\u548c\u6548\u76ca\u76f8\u5339\u914d\uff0c\u5c24\u5176\u662f\u5728\u6d89\u53ca\u516c\u5171\u5229\u76ca\u7684\u5b9e\u4f53\u4e2d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phat_tien_toi_da_doi_voi_ca_nhan_va_to_chuc\"><\/span><b>\u4e2a\u4eba\u548c\u7ec4\u7ec7\u7684\u6700\u9ad8\u7f5a\u6b3e\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 6 \u6761\u89c4\u5b9a\uff0c\u6700\u9ad8\u7f5a\u6b3e\u989d\u5df2\u63d0\u9ad8\u5230\u5386\u53f2\u6700\u9ad8\u6c34\u5e73\uff0c\u4ee5\u904f\u5236\u725f\u53d6\u66b4\u5229\u548c\u4f2a\u9020\u8d22\u52a1\u8bb0\u5f55\u7684\u884c\u4e3a\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e2a\u4eba\u548c\u7ec4\u7ec7\u6700\u9ad8\u7f5a\u6b3e\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6700\u9ad8\u5904\u7f5a\u4e3a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_hieu_xu_phat_keo_dai\"><\/span><b>\u5ef6\u957f\u4e86\u5904\u7f5a\u8bc9\u8bbc\u65f6\u6548\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u72ec\u7acb\u5ba1\u8ba1\u9886\u57df\u884c\u653f\u5904\u7f5a\u7684\u8bc9\u8bbc\u65f6\u6548\u4e3a5\u5e74\u3002\u5bf9\u4e8e\u4e3b\u7ba1\u673a\u5173\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u8db3\u591f\u957f\u7684\u671f\u9650\uff0c\u53ef\u4ee5\u8fdb\u884c\u4e8b\u540e\u5ba1\u8ba1\u5e76\u53d1\u73b0\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u9519\u8bef\uff0c\u56e0\u4e3a\u98ce\u9669\u8bc6\u522b\u5f80\u5f80\u5b58\u5728\u65f6\u95f4\u6ede\u540e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_hanh_vi_vi_pham_cu_the_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5206\u6790\u5177\u4f53\u8fdd\u89c4\u884c\u4e3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4934\" aria-describedby=\"caption-attachment-4934\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4934\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"Ph\u00e2n t\u00edch c\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4934\" class=\"wp-caption-text\">\u6839\u636e\u7b2c228_2025_ND-CP\u53f7\u6cd5\u4ee4\u5206\u6790\u5177\u4f53\u8fdd\u89c4\u884c\u4e3a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7981\u6b62\u7684\u884c\u4e3a\u662f\u4f01\u4e1a\u907f\u514d\u5de8\u989d\u7f5a\u6b3e\u548c\u505c\u4e1a\u98ce\u9669\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_pham_ve_ho_so_du_thi_va_Chung_chi_kiem_toan_vien\"><\/span><b>\u6709\u5173\u8003\u8bd5\u6587\u4ef6\u548c\u5ba1\u8ba1\u5e08\u8ba4\u8bc1\u7684\u8fdd\u89c4\u884c\u4e3a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c\u4e8c\u7ae0\u7b2c1\u8282\u548c\u7b2c2\u8282\u5bf9\u6587\u4ef6\u7684\u771f\u5b9e\u6027\u89c4\u5b9a\u4e86\u975e\u5e38\u4e25\u683c\u7684\u8981\u6c42\u3002\u4f2a\u9020\u8d44\u683c\u8bc1\u4e66\u6216\u6587\u4ef6\u53c2\u52a0\u5ba1\u8ba1\u5e08\u8d44\u683c\u8003\u8bd5\uff0c\u5c06\u88ab\u5904\u4ee54000\u4e07\u81f36000\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u66f4\u4e25\u91cd\u7684\u662f\uff0c\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4f2a\u9020\u5ba1\u8ba1\u5e08\u8d44\u683c\u8bc1\u4e66\u8fdb\u884c\u6267\u4e1a\u6ce8\u518c\uff0c\u5c06\u9762\u4e34\u9ad8\u989d\u7f5a\u6b3e\u548c\u8bc1\u636e\u6ca1\u6536\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_pham_trong_kinh_doanh_dich_vu_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u670d\u52a1\u4e1a\u52a1\u4e2d\u7684\u8fdd\u89c4\u884c\u4e3a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u65e8\u5728\u7ef4\u62a4\u5f00\u5c55\u5ba1\u8ba1\u670d\u52a1\u7684\u6761\u4ef6\u3002\u5982\u679c\u5ba1\u8ba1\u516c\u53f8\u672a\u80fd\u786e\u4fdd\u62e5\u6709\u8db3\u591f\u6570\u91cf\u7684\u6267\u4e1a\u5ba1\u8ba1\u5e08\uff0c\u6216\u51fa\u79df\u3001\u51fa\u501f\u5176\u8425\u4e1a\u8d44\u683c\u8bc1\u4e66\uff0c\u5219\u5c06\u6839\u636e\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\uff0c\u4ece\u7b2c\u4e00\u6b21\u8fdd\u89c4\u5230\u7b2c\u4e09\u6b21\u8fdd\u89c4\u9010\u6b65\u52a0\u91cd\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_dong_lam_sai_lech_ket_qua_kiem_toan_%E2%80%93_%E2%80%9CVung_do%E2%80%9D_rui_ro\"><\/span><b>\u4e32\u901a\u7be1\u6539\u5ba1\u8ba1\u7ed3\u679c\u2014\u2014\u98ce\u9669\u201c\u7ea2\u533a\u201d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5ba1\u8ba1\u5e08\u4e0e\u88ab\u5ba1\u8ba1\u5355\u4f4d\u4e32\u901a\u4f2a\u9020\u8d22\u52a1\u62a5\u8868\u662f\u5904\u7f5a\u6700\u4e25\u5389\u7684\u8fdd\u6cd5\u884c\u4e3a\u3002\u7279\u522b\u662f\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u548c\u94f6\u884c\u7b49\u5177\u6709\u516c\u5171\u5229\u76ca\u7684\u5b9e\u4f53\uff0c\u6700\u9ad8\u7f5a\u6b3e\u53ef\u8fbe20\u4ebf\u8d8a\u5357\u76fe\uff0c\u5e76\u53ef\u80fd\u6c38\u4e45\u540a\u9500\u6267\u4e1a\u8d44\u683c\u6216\u8ffd\u7a76\u5211\u4e8b\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_muc_phat_chi_tiet_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be6\u7ec6\u5904\u7f5a\u6c47\u603b\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u65b9\u4fbf\u4f01\u4e1a\u548c\u5ba1\u8ba1\u4eba\u5458\u8fdb\u884c\u8ddf\u8e2a\uff0cMAN \u6c47\u603b\u4e86\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u6700\u5e38\u89c1\u5904\u7f5a\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 192px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be6\u7ec6\u5904\u7f5a\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><b>\u884c\u4e3a\u7fa4\u4f53<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u884c\u4e3a\u7684\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u7533\u8bf7\u8868<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u8003\u8bd5\u6587\u4ef6\u4e2d\u5b58\u5728\u4e0d\u51c6\u786e\u4fe1\u606f\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 40.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u4ece\u4e8b\u4e13\u4e1a\u5b9e\u8df5<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5728\u767b\u8bb0\u6587\u4ef6\u4e2d\u4f5c\u4e0d\u5b9e\u9648\u8ff0\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5408\u540c<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u7b7e\u8ba2\u4e0d\u5b8c\u6574\u6216\u8fdd\u53cd\u89c4\u5b9a\u7684\u5408\u540c\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u7f16\u5236\u5ba1\u8ba1\u6587\u4ef6\uff0c\u6216\u8005\u5ba1\u8ba1\u6587\u4ef6\u4e0d\u5b8c\u6574\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">150.000.000 &#8211; 200.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u8d28\u91cf<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u7b7e\u7f72\u62a5\u544a\u5c5e\u4e8e\u4e25\u91cd\u7684\u804c\u4e1a\u4e0d\u7aef\u884c\u4e3a\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u4e32\u901a<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u4f2a\u9020\u8bb0\u5f55\u548c\u5ba1\u8ba1\u7ed3\u679c\uff08\u521d\u72af\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">400.000.000 &#8211; 500.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u7d2f\u72af\u4e0e\u9634\u8c0b<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u4ece\u7b2c\u4e8c\u6b21\u5f00\u59cb\uff0c\u4e32\u901a\u7be1\u6539\u7ed3\u679c\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">800.000.000 &#8211; 1.000.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\u6ce8\uff1a\u4e0a\u8ff0\u5904\u7f5a\u9002\u7528\u4e8e\u7ec4\u7ec7\uff1b\u5bf9\u4e8e\u4e2a\u4eba\uff0c\u5904\u7f5a\u4e3a\u4e00\u534a\uff0c\u4f46\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 7 \u6761\u7b2c 2 \u6b3e\u89c4\u5b9a\u7684\u7279\u6b8a\u60c5\u51b5\u9664\u5916\u3002<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_bien_phap_khac_phuc_hau_qua_bat_buoc_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u91c7\u53d6\u7684\u5f3a\u5236\u6027\u8865\u6551\u63aa\u65bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4932\" aria-describedby=\"caption-attachment-4932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4932\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4932\" class=\"wp-caption-text\">\u6839\u636e\u7b2c228_2025_ND-CP\u53f7\u6cd5\u4ee4\u91c7\u53d6\u7684\u5f3a\u5236\u6027\u8865\u6551\u63aa\u65bd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u7f5a\u6b3e\u5916\uff0c\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u91c7\u53d6\u4e86\u975e\u5e38\u4e25\u5389\u7684\u8865\u6551\u63aa\u65bd\uff0c\u4ee5\u786e\u4fdd\u6cd5\u5f8b\u7684\u4e25\u683c\u6267\u884c\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f3a\u5236\u8fd4\u8fd8\u975e\u6cd5\u6240\u5f97\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdd\u6cd5\u6240\u5f97\u5fc5\u987b\u6309\u7167\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u7cbe\u795e\u5b58\u5165\u56fd\u5bb6\u9884\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fe1\u606f\u5fc5\u987b\u66f4\u6b63\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u5ba1\u8ba1\u62a5\u544a\u4e0d\u51c6\u786e\uff0c\u4f01\u4e1a\u5fc5\u987b\u901a\u8fc7\u5927\u4f17\u5a92\u4f53\u6e20\u9053\u53d1\u5e03\u66f4\u6b63\u58f0\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u804c\u4e1a\u8d23\u4efb\u4fdd\u9669\u662f\u5f3a\u5236\u6027\u7684\u3002<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u786e\u4fdd\u5728\u51fa\u73b0\u9519\u8bef\u65f6\u80fd\u591f\u8d54\u507f\u5ba2\u6237\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f3a\u5236\u540a\u9500\u8bc1\u4e66\/\u6267\u7167\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f2a\u9020\u7684\u6587\u51ed\u548c\u8bc1\u4e66\uff0c\u6216\u4e0d\u6b63\u5f53\u9881\u53d1\u7684\u6587\u51ed\u548c\u8bc1\u4e66\uff0c\u5c06\u88ab\u7acb\u5373\u64a4\u9500\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_xu_phat_hanh_chinh_trong_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u8d4b\u4e88\u4e86\u5b9e\u65bd\u884c\u653f\u5904\u7f5a\u7684\u6743\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u4e0b\u653e\u5904\u7f5a\u6743\u7684\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u52a0\u5feb\u8fdd\u6cd5\u884c\u4e3a\u7684\u5904\u7406\u901f\u5ea6\uff0c\u5e76\u786e\u4fdd\u6cd5\u5f8b\u5f97\u5230\u9075\u5b88\u3002\u5404\u4e3b\u7ba1\u90e8\u95e8\u5c06\u6839\u636e\u8fdd\u6cd5\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u4f5c\u51fa\u76f8\u5e94\u7684\u5904\u7f5a\u51b3\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5ba1\u8ba1\u76d1\u7763\u5c40\u5c40\u957f\u6709\u6743\u6839\u636e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u5904\u4ee5\u6700\u9ad8\u5904\u7f5a\u3002\u7701\u4eba\u6c11\u59d4\u5458\u4f1a\u4e3b\u5e2d\u6709\u6743\u5bf9\u5176\u7ba1\u8f96\u8303\u56f4\u5185\u53d1\u751f\u7684\u8fdd\u6cd5\u884c\u4e3a\u5904\u4ee5\u5904\u7f5a\u3002\u6b64\u5916\uff0c\u4eba\u6c11\u8b66\u5bdf\u90e8\u961f\u4e5f\u53c2\u4e0e\u5904\u7406\u4e0e\u672c\u6587\u4ef6\u76f8\u5173\u7684\u7ecf\u6d4e\u72af\u7f6a\u6848\u4ef6\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;\">\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u72ec\u7acb\u5ba1\u8ba1\u5e02\u573a\u7684\u6240\u6709\u53c2\u4e0e\u8005\u6765\u8bf4\u90fd\u662f\u4e00\u4e2a\u201c\u8b66\u949f\u201d\u3002\u7406\u89e3\u5e76\u4e25\u683c\u9075\u5b88\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5404\u9879\u89c4\u5b9a\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u7ef4\u62a4\u5176\u5728\u56fd\u9645\u5e02\u573a\u4e0a\u7684\u58f0\u8a89\u548c\u4e13\u4e1a\u80fd\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u652f\u6301\u4f01\u4e1a\u9002\u5e94\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0cMAN \u2013 Master Accountant Network \u81ea\u8c6a\u5730\u63d0\u4f9b\u5305\u62ec\u72ec\u7acb\u5ba1\u8ba1\u5728\u5185\u7684\u4e13\u4e1a\u670d\u52a1\u751f\u6001\u7cfb\u7edf\uff0c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u5e08<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\">\u6211\u4eec\u81f4\u529b\u4e8e\u5e2e\u52a9\u60a8\u7684\u4f01\u4e1a\u5728\u4e0d\u65ad\u53d8\u5316\u7684\u6cd5\u5f8b\u653f\u7b56\u9762\u524d\u4fdd\u6301\u97e7\u6027\uff0c\u786e\u4fdd\u6700\u7e41\u8363\u548c\u53ef\u6301\u7eed\u7684\u53d1\u5c55\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\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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u5173\u4e8e\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\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=\"Nghi_dinh_so_2282025ND-CP_co_hieu_luc_tu_khi_nao\"><\/span>\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4f55\u65f6\u751f\u6548\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u5df2\u53d1\u5e03\u7684\u4fe1\u606f\uff0c\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u81ea2025\u5e748\u670818\u65e5\u8d77\u6b63\u5f0f\u751f\u6548\u3002\u5728\u6b64\u65e5\u671f\u4e4b\u540e\u53d1\u751f\u7684\u4efb\u4f55\u8fdd\u89c4\u884c\u4e3a\u90fd\u5c06\u53d7\u5230\u65b0\u7684\u5904\u7f5a\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=\"Neu_doanh_nghiep_vi_pham_nhieu_loi_cung_luc_thi_xu_ly_the_nao_theo_Nghi_dinh_so_2282025ND-CP\"><\/span>\u6839\u636e\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u540c\u65f6\u72af\u6709\u591a\u9879\u8fdd\u89c4\u884c\u4e3a\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\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\u4e2a\u4eba\u6216\u7ec4\u7ec7\u591a\u6b21\u8fdd\u89c4\u6216\u591a\u6b21\u72af\u7f6a\u7684\u60c5\u51b5\uff0c\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5c06\u9002\u7528\u52a0\u91cd\u60c5\u8282\uff0c\u76f8\u5e94\u7684\u5904\u7f5a\u5c06\u7d2f\u52a0\u6267\u884c\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=\"Kiem_toan_vien_bi_tuoc_chung_chi_hanh_nghe_co_duoc_dang_ky_lai_khong\"><\/span>\u5ba1\u8ba1\u5e08\u7684\u6267\u4e1a\u8d44\u683c\u88ab\u540a\u9500\u540e\uff0c\u53ef\u4ee5\u91cd\u65b0\u6ce8\u518c\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\u6839\u636e\u8fdd\u89c4\u884c\u4e3a\u7684\u6027\u8d28\uff0c\u7b2c228\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e861\u81f324\u4e2a\u6708\u7684\u540a\u9500\u6267\u7167\u671f\u9650\u3002\u671f\u9650\u5c4a\u6ee1\u540e\uff0c\u4e2a\u4eba\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u91cd\u65b0\u6ce8\u518c\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\": \"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo th\u00f4ng tin ban h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/08\/2025. 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