{"id":5595,"date":"2026-04-06T21:31:34","date_gmt":"2026-04-07T04:31:34","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5595"},"modified":"2026-04-06T21:31:34","modified_gmt":"2026-04-07T04:31:34","slug":"chi-phi-kiem-toan-theo-nghi-dinh-99","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/","title":{"rendered":"Chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 b\u01b0\u1edbc \u0111i then ch\u1ed1t \u0111\u1ec3 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, vi\u1ec7c n\u1eafm v\u1eefng khung ph\u00ed gi\u00fap b\u1ea1n \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 xu\u1ea5t to\u00e1n sau n\u00e0y.<\/span><\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c99\/2021\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c chuy\u00ean nghi\u1ec7p cho vi\u1ec7c quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Th\u1ef1c t\u1ebf tri\u1ec3n khai cho th\u1ea5y, nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn c\u00f2n l\u00fang t\u00fang khi \u00e1p d\u1ee5ng c\u00e1c h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ch\u01b0a n\u1eafm r\u00f5 m\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u, d\u1eabn \u0111\u1ebfn nh\u1eefng sai l\u1ec7ch kh\u00f4ng \u0111\u00e1ng c\u00f3 trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Tom_tat_trong_tam_ve_chi_phi_kiem_toan_theo_Nghi_dinh_99\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Hieu_dung_ve_chi_phi_kiem_toan_theo_Nghi_dinh_99_tu_goc_do_phap_ly\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Doi_tuong_bat_buoc_ap_dung_va_dieu_kien_thuc_hien_kiem_toan\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Cac_moc_thoi_gian_va_gia_tri_can_cu_de_tinh_phi\" >C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 gi\u00e1 tr\u1ecb c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#He_thong_van_ban_phap_luat_lien_quan_chat_che\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan ch\u1eb7t ch\u1ebd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Phan_tich_cach_tinh_chi_phi_kiem_toan_theo_Nghi_dinh_99_chi_tiet\" >Ph\u00e2n t\u00edch c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Dinh_muc_ty_le_chi_phi_kiem_toan_Tham_khao\" >\u0110\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 chi ph\u00ed ki\u1ec3m to\u00e1n (Tham kh\u1ea3o)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Truong_hop_dac_biet_ve_chi_phi_thiet_bi\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 chi ph\u00ed thi\u1ebft b\u1ecb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Case_Study_Tinh_phi_kiem_toan_cho_du_an_xay_dung_tru_so_120_ty_dong\" >Case Study: T\u00ednh ph\u00ed ki\u1ec3m to\u00e1n cho d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf 120 t\u1ef7 \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_va_kinh_nghiem_thuc_te\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_theo_Nghi_dinh_99\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Chi_phi_kiem_toan_theo_Nghi_dinh_99_da_bao_gom_thue_VAT_chua\" >Chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 \u0111\u00e3 bao g\u1ed3m thu\u1ebf VAT ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Neu_du_an_cua_toi_chi_co_gia_tri_1_ty_dong_thi_phi_kiem_toan_tinh_the_nao\" >N\u1ebfu d\u1ef1 \u00e1n c\u1ee7a t\u00f4i ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u00ed ki\u1ec3m to\u00e1n t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Toi_co_duoc_thuong_luong_gia_thap_hon_muc_quy_dinh_trong_Nghi_dinh_99_khong\" >T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng l\u01b0\u1ee3ng gi\u00e1 th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 99 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Chi_phi_kiem_toan_bo_sung_duoc_xac_dinh_nhu_the_nao_khi_du_an_phat_sinh\" >Chi ph\u00ed ki\u1ec3m to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi d\u1ef1 \u00e1n ph\u00e1t sinh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-theo-nghi-dinh-99\/#Nghi_dinh_99_co_ap_dung_cho_viec_kiem_toan_bao_cao_tai_chinh_hang_nam_khong\" >Ngh\u1ecb \u0111\u1ecbnh 99 c\u00f3 \u00e1p d\u1ee5ng cho vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_chi_phi_kiem_toan_theo_Nghi_dinh_99\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 kho\u1ea3n chi ph\u00ed t\u1ed1i \u0111a d\u00f9ng \u0111\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. Kho\u1ea3n ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n d\u1ef1 \u00e1n, dao \u0111\u1ed9ng t\u1eeb 0,02% \u0111\u1ebfn 1,6% t\u00f9y quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh d\u1ef1 \u00e1n. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_chi_phi_kiem_toan_theo_Nghi_dinh_99_tu_goc_do_phap_ly\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5597\" aria-describedby=\"caption-attachment-5597\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5597\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-dung-ve-chi-phi-kiem-toan-theo-Nghi-dinh-99-tu-goc-do-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5597\" class=\"wp-caption-text\">Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n trong chi ph\u00ed t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p chi tr\u1ea3 cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n \u0111\u1ecbnh m\u1ee9c n\u00e0y, doanh nghi\u1ec7p s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu chi cao h\u01a1n, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1eeb ngu\u1ed3n v\u1ed1n d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee7a \u0111\u1ecbnh m\u1ee9c n\u00e0y gi\u00fap t\u1ea1o ra m\u1ed9t m\u1eb7t b\u1eb1ng chung cho th\u1ecb tr\u01b0\u1eddng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><b>\u5ba1\u8ba1\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\">. N\u00f3 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng ph\u00e1 gi\u00e1 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m so\u00e1t, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u1ecfi nh\u1eefng b\u00e1o gi\u00e1 qu\u00e1 cao. Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, vi\u1ec7c b\u00e1m s\u00e1t Ngh\u1ecb \u0111\u1ecbnh 99 gi\u00fap CFO gi\u1ea3i tr\u00ecnh d\u1ec5 d\u00e0ng tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_ap_dung_va_dieu_kien_thuc_hien_kiem_toan\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 t\u1eadp trung v\u00e0o c\u00e1c d\u1ef1 \u00e1n c\u00f3 s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m v\u1ed1n t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng kh\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00e1c d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng khi ho\u00e0n th\u00e0nh \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n nh\u00f3m B v\u00e0 nh\u00f3m C, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. N\u1ebfu d\u1ef1 \u00e1n c\u1ee7a b\u1ea1n thu\u1ed9c danh m\u1ee5c n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c t\u1ea5t to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_va_gia_tri_can_cu_de_tinh_phi\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 gi\u00e1 tr\u1ecb c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u01b0\u1eddng th\u1eafc m\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh to\u00e1n chi ph\u00ed n\u00e0y trong th\u1ef1c t\u1ebf. Th\u00f4ng th\u01b0\u1eddng, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan\/\"><span style=\"font-weight: 400;\">chi ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n d\u1ef1 \u00e1n do ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1eadp. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb sau khi \u0111\u00e3 lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u1edf giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ec3 \u01b0\u1edbc t\u00ednh ng\u00e2n s\u00e1ch cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Khi d\u1ef1 \u00e1n k\u1ebft th\u00fac, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng. Kho\u1ea3ng th\u1eddi gian t\u1eeb khi b\u00e0n giao d\u1ef1 \u00e1n \u0111\u1ebfn khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n th\u01b0\u1eddng l\u00e0 6 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A, n\u00ean c\u1ea7n thu\u00ea ki\u1ec3m to\u00e1n s\u1edbm.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lien_quan_chat_che\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan ch\u1eb7t ch\u1ebd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a chi ph\u00ed n\u00e0y, b\u1ea1n c\u1ea7n tham kh\u1ea3o c\u00e1c v\u0103n b\u1ea3n b\u1ed5 tr\u1ee3 quan tr\u1ecdng. Vi\u1ec7c n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd gi\u00fap b\u1ea1n t\u1ef1 tin h\u01a1n trong c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng 2019<\/b><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n g\u1ed1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 c\u00e1c lo\u1ea1i h\u00ecnh d\u1ef1 \u00e1n v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 11\/2020\/TT-BTC<\/b><span style=\"font-weight: 400;\">: M\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u1ec3u m\u1eabu quy\u1ebft to\u00e1n v\u1eabn k\u1ebf th\u1eeba tinh th\u1ea7n c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 09\/2016\/TT-BTC<\/b><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n c\u0169 th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn \u0111\u1ec3 so s\u00e1nh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ecbnh m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n qua c\u00e1c th\u1eddi k\u1ef3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cach_tinh_chi_phi_kiem_toan_theo_Nghi_dinh_99_chi_tiet\"><\/span><b>Ph\u00e2n t\u00edch c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5598\" aria-describedby=\"caption-attachment-5598\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5598\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet.jpg\" alt=\"Ph\u00e2n t\u00edch c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-cach-tinh-chi-phi-kiem-toan-theo-Nghi-dinh-99-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5598\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh ph\u00ed theo Ngh\u1ecb \u0111\u1ecbnh 99 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n ho\u1eb7c n\u1ed9i suy theo quy m\u00f4 d\u1ef1 \u00e1n. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng gi\u1eefa d\u1ef1 \u00e1n quy m\u00f4 l\u1edbn v\u00e0 nh\u1ecf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_muc_ty_le_chi_phi_kiem_toan_Tham_khao\"><\/span><b>\u0110\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 chi ph\u00ed ki\u1ec3m to\u00e1n (Tham kh\u1ea3o)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng tham kh\u1ea3o \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 chi ph\u00ed ki\u1ec3m to\u00e1n theo quy m\u00f4 d\u1ef1 \u00e1n, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc t\u1ef7 l\u1ec7 ngh\u1ecbch: d\u1ef1 \u00e1n c\u00e0ng l\u1edbn th\u00ec t\u1ef7 l\u1ec7 chi ph\u00ed c\u00e0ng gi\u1ea3m. B\u1ea3ng gi\u00fap doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh nhanh ng\u00e2n s\u00e1ch ki\u1ec3m to\u00e1n v\u00e0 hi\u1ec3u c\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed. L\u01b0u \u00fd, m\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u cho m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 1.000.000 \u0111\u1ed3ng (ch\u01b0a VAT) nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 ngu\u1ed3n l\u1ef1c chuy\u00ean m\u00f4n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 chi ph\u00ed ki\u1ec3m to\u00e1n tham kh\u1ea3o\u00a0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 d\u1ef1 \u00e1n (T\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 chi ph\u00ed ki\u1ec3m to\u00e1n (%)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e50\u4ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,57%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c c\u1ed1 \u0111\u1ecbnh t\u1ed1i \u0111a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,42%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9i suy theo quy m\u00f4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\u4ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,16%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ngh\u1ecbch v\u1edbi gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 10.000 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0,02%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n si\u00eau l\u1edbn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng m\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u cho m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 1.000.000 \u0111\u1ed3ng (ch\u01b0a bao g\u1ed3m thu\u1ebf VAT). Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf. N\u00f3 \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t c\u00f3 \u0111\u1ee7 chi ph\u00ed \u0111\u1ec3 v\u1eadn h\u00e0nh \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n \u0111\u1ea1t chu\u1ea9n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_dac_biet_ve_chi_phi_thiet_bi\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 chi ph\u00ed thi\u1ebft b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1, t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 \u00e1n c\u00f3 t\u1ef7 tr\u1ecdng thi\u1ebft b\u1ecb l\u1edbn. Theo Ngh\u1ecb \u0111\u1ecbnh 99, n\u1ebfu chi ph\u00ed thi\u1ebft b\u1ecb chi\u1ebfm t\u1eeb 50% t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n tr\u1edf l\u00ean, ph\u00ed ki\u1ec3m to\u00e1n ch\u1ec9 t\u00ednh b\u1eb1ng 70% m\u1ee9c th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00fd do c\u1ee7a s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t thi\u1ebft b\u1ecb th\u01b0\u1eddng d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 mua s\u1eafm v\u00e0 h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u. Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ki\u1ec3m tra t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng th\u01b0\u1eddng kh\u00f4ng ph\u1ee9c t\u1ea1p b\u1eb1ng c\u00e1c h\u1ea1ng m\u1ee5c x\u00e2y l\u1eafp truy\u1ec1n th\u1ed1ng. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 tr\u00e1nh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n qu\u00e1 cao so v\u1edbi quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Tinh_phi_kiem_toan_cho_du_an_xay_dung_tru_so_120_ty_dong\"><\/span><b>Case Study: T\u00ednh ph\u00ed ki\u1ec3m to\u00e1n cho d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf 120 t\u1ef7 \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p v\u1eeba ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n tr\u1ee5 s\u1edf v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec1 ngh\u1ecb l\u00e0 120 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, chi ph\u00ed x\u00e2y d\u1ef1ng l\u00e0 50 t\u1ef7, chi ph\u00ed thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng l\u00e0 65 t\u1ef7, c\u00f2n l\u1ea1i l\u00e0 chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng thi\u1ebft b\u1ecb<\/b><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thi\u1ebft b\u1ecb = 65 \/ 120 = 54,16%. V\u00ec t\u1ef7 l\u1ec7 n\u00e0y l\u1edbn h\u01a1n 50%, d\u1ef1 \u00e1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ph\u00ed ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: T\u00ednh to\u00e1n theo \u0111\u1ecbnh m\u1ee9c<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Tra b\u1ea3ng \u0111\u1ecbnh m\u1ee9c cho m\u1ee9c 120 t\u1ef7 \u0111\u1ed3ng (gi\u1ea3 s\u1eed sau khi n\u1ed9i suy t\u1ef7 l\u1ec7 l\u00e0 0,14%). Ph\u00ed ki\u1ec3m to\u00e1n ch\u01b0a gi\u1ea3m = 120 t\u1ef7 x 0,14% = 168 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: \u00c1p d\u1ee5ng h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf = 168 tri\u1ec7u x 70% = 117,6 tri\u1ec7u \u0111\u1ed3ng (ch\u01b0a VAT). N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 s\u1ed1 70%, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 duy\u1ec7t m\u1ee9c ph\u00ed sai l\u1ec7ch l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_va_kinh_nghiem_thuc_te\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m quan s\u00e1t th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, t\u00f4i th\u1ea5y sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh sai s\u1ed1 l\u1ebb. V\u1ea5n \u0111\u1ec1 th\u1ef1c s\u1ef1 n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p ch\u1ecdn \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb b\u00e1o gi\u00e1 s\u00e1t m\u1ee9c s\u00e0n 1 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 l\u1ea5y h\u1ee3p \u0111\u1ed3ng, nh\u01b0ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n sau \u0111\u00f3 l\u1ea1i kh\u00f4ng \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u l\u00e0m l\u1ea1i ho\u1eb7c b\u00e1c b\u1ecf ho\u00e0n to\u00e0n k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro kh\u00e1c l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 ch\u1ec9 \u00e1p d\u1ee5ng cho v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. N\u1ebfu \u00e1p d\u1ee5ng m\u00e1y m\u00f3c v\u00e0o c\u00e1c d\u1ef1 \u00e1n th\u01b0\u01a1ng m\u1ea1i, b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 g\u00e2y kh\u00f3 kh\u0103n b\u1eb1ng nh\u1eefng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a t\u00f4i l\u00e0 h\u00e3y y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n l\u1eadp b\u1ea3n d\u1ef1 to\u00e1n chi ti\u1ebft d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 99 tr\u01b0\u1edbc khi k\u00fd k\u1ebft. B\u1ea3n d\u1ef1 to\u00e1n c\u1ea7n n\u00eau r\u00f5 gi\u00e1 tr\u1ecb c\u0103n c\u1ee9, t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng v\u00e0 c\u00e1c h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng th\u00e9p \u0111\u1ec3 b\u1ea3o v\u1ec7 b\u1ea1n tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra ho\u1eb7c c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n sau n\u00e0y.<\/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;\">Vi\u1ec7c n\u1eafm v\u1eefng chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ng\u00e2n s\u00e1ch v\u00e0 t\u1ea1o l\u00e1 ch\u1eafn ph\u00e1p l\u00fd v\u1eefng ch\u1eafc. M\u1ed9t b\u1ea3ng d\u1ef1 to\u00e1n ch\u00ednh x\u00e1c s\u1ebd gi\u00fap ti\u1ebfn tr\u00ecnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n di\u1ec5n ra thu\u1eadn l\u1ee3i, gi\u1ea3i ph\u00f3ng ngu\u1ed3n l\u1ef1c cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u00f2n b\u0103n kho\u0103n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c cho tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, gi\u00fap th\u00e1o g\u1ee1 m\u1ecdi n\u00fat th\u1eaft trong quy\u1ebft to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n, MAN cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho m\u1ecdi kh\u00e1ch h\u00e0ng.<\/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_chi_phi_kiem_toan_theo_Nghi_dinh_99\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99<\/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=\"Chi_phi_kiem_toan_theo_Nghi_dinh_99_da_bao_gom_thue_VAT_chua\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 \u0111\u00e3 bao g\u1ed3m thu\u1ebf VAT ch\u01b0a?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 trong Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed tr\u01b0\u1edbc thu\u1ebf. B\u1ea1n c\u1ea7n c\u1ed9ng th\u00eam thu\u1ebf VAT theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.                    <\/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_du_an_cua_toi_chi_co_gia_tri_1_ty_dong_thi_phi_kiem_toan_tinh_the_nao\"><\/span>N\u1ebfu d\u1ef1 \u00e1n c\u1ee7a t\u00f4i ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u00ed ki\u1ec3m to\u00e1n t\u00ednh th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0111\u1ecbnh m\u1ee9c 0,57%, ph\u00ed s\u1ebd l\u00e0 5,7 tri\u1ec7u \u0111\u1ed3ng. V\u00ec con s\u1ed1 n\u00e0y cao h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u 1 tri\u1ec7u \u0111\u1ed3ng, b\u1ea1n s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c 5,7 tri\u1ec7u \u0111\u1ed3ng cho d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_duoc_thuong_luong_gia_thap_hon_muc_quy_dinh_trong_Nghi_dinh_99_khong\"><\/span>T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng l\u01b0\u1ee3ng gi\u00e1 th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 99 kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Ngh\u1ecb \u0111\u1ecbnh 99 ch\u1ec9 quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n t\u1ed1i \u0111a. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n th\u01b0\u01a1ng l\u01b0\u1ee3ng m\u1ee9c gi\u00e1 c\u1ea1nh tranh h\u01a1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.                    <\/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=\"Chi_phi_kiem_toan_bo_sung_duoc_xac_dinh_nhu_the_nao_khi_du_an_phat_sinh\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi d\u1ef1 \u00e1n ph\u00e1t sinh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u00e1t sinh th\u00eam. B\u1ea1n \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc t\u1ef7 l\u1ec7 v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 cu\u1ed9c ki\u1ec3m to\u00e1n ban \u0111\u1ea7u.                    <\/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=\"Nghi_dinh_99_co_ap_dung_cho_viec_kiem_toan_bao_cao_tai_chinh_hang_nam_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 99 c\u00f3 \u00e1p d\u1ee5ng cho vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 d\u00e0nh ri\u00eang cho quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng ho\u00e0n th\u00e0nh. \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, ph\u00ed \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh nghi\u1ec7p.                    <\/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\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 \u0111\u00e3 bao g\u1ed3m thu\u1ebf VAT ch\u01b0a?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 trong Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed tr\u01b0\u1edbc thu\u1ebf. B\u1ea1n c\u1ea7n c\u1ed9ng th\u00eam thu\u1ebf VAT theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu d\u1ef1 \u00e1n c\u1ee7a t\u00f4i ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ph\u00ed ki\u1ec3m to\u00e1n t\u00ednh th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111\u1ecbnh m\u1ee9c 0,57%, ph\u00ed s\u1ebd l\u00e0 5,7 tri\u1ec7u \u0111\u1ed3ng. V\u00ec con s\u1ed1 n\u00e0y cao h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u 1 tri\u1ec7u \u0111\u1ed3ng, b\u1ea1n s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c 5,7 tri\u1ec7u \u0111\u1ed3ng cho d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng l\u01b0\u1ee3ng gi\u00e1 th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 99 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Ngh\u1ecb \u0111\u1ecbnh 99 ch\u1ec9 quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n t\u1ed1i \u0111a. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n th\u01b0\u01a1ng l\u01b0\u1ee3ng m\u1ee9c gi\u00e1 c\u1ea1nh tranh h\u01a1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi d\u1ef1 \u00e1n ph\u00e1t sinh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u00e1t sinh th\u00eam. B\u1ea1n \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc t\u1ef7 l\u1ec7 v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 cu\u1ed9c ki\u1ec3m to\u00e1n ban \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 99 c\u00f3 \u00e1p d\u1ee5ng cho vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 d\u00e0nh ri\u00eang cho quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng ho\u00e0n th\u00e0nh. \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, ph\u00ed \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 99 l\u00e0 b\u01b0\u1edbc \u0111i then ch\u1ed1t \u0111\u1ec3 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, vi\u1ec7c n\u1eafm v\u1eefng khung [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5596,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5595","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=5595"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5595\/revisions"}],"predecessor-version":[{"id":5599,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5595\/revisions\/5599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5596"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}