{"id":6041,"date":"2026-05-11T16:00:52","date_gmt":"2026-05-11T09:00:52","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6041"},"modified":"2026-05-11T16:00:52","modified_gmt":"2026-05-11T09:00:52","slug":"cong-ty-dich-vu-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-ty-dich-vu-ke-toan-thue\/","title":{"rendered":"C\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"

C\u00f4ng ty d\u1ecbch v\u1ee5 <\/span>\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a> hi\u1ec7n nay \u0111\u00f3ng vai tr\u00f2 l\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh thu\u00ea ngo\u00e0i chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. Theo th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf do l\u1ed7i sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 t\u0103ng m\u1ea1nh trong giai \u0111o\u1ea1n 2025-2026, cho th\u1ea5y t\u00ednh c\u1ea5p thi\u1ebft c\u1ee7a vi\u1ec7c chuy\u00ean nghi\u1ec7p h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n

C\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 ghi ch\u00e9p s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n mang tr\u1ecdng tr\u00e1ch b\u1ea3o v\u1ec7 ph\u00e1p nh\u00e2n tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n r\u00f5 r\u00e0ng, c\u00f3 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c CEO \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1 nh\u00e2n \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n

C\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y ph\u00e9p kinh doanh v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea5p. D\u1ecbch v\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn khai b\u00e1o thu\u1ebf, l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs), doanh nghi\u1ec7p FDI ho\u1eb7c c\u00e1c t\u1eadp \u0111o\u00e0n c\u1ea7n ki\u1ec3m so\u00e1t t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y ngay t\u1eeb khi th\u00e0nh l\u1eadp ho\u1eb7c khi ph\u00e1t sinh nhu c\u1ea7u chuy\u00ean nghi\u1ec7p h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf thay v\u00ec c\u00e1 nh\u00e2n?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf thay v\u00ec c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n

Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1 nh\u00e2n l\u00e0m k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 th\u01b0\u1eddng mang l\u1ea1i c\u1ea3m gi\u00e1c ti\u1ebft ki\u1ec7m chi ph\u00ed ban \u0111\u1ea7u nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nhi\u1ec1u nguy c\u01a1 v\u1ec1 t\u00ednh li\u00ean t\u1ee5c v\u00e0 tr\u00e1ch nhi\u1ec7m. M\u1ed9t c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng sai s\u00f3t do m\u00ecnh g\u00e2y ra, \u0111i\u1ec1u m\u00e0 c\u00e1 nh\u00e2n kh\u00f3 c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n.<\/span><\/p>\n

T\u1ea1i MAN – Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c CEO th\u01b0\u1eddng lo l\u1eafng v\u1ec1 vi\u1ec7c k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t ng\u1ed9t d\u1eabn \u0111\u1ebfn m\u1ea5t d\u1eef li\u1ec7u ho\u1eb7c ch\u1eadm tr\u1ec5 t\u1edd khai. Khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t ph\u00e1p nh\u00e2n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o s\u1ef1 xuy\u00ean su\u1ed1t b\u1edfi m\u1ed9t \u0111\u1ed9i ng\u0169 thay v\u00ec m\u1ed9t c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb kho tri th\u1ee9c t\u1eadp th\u1ec3 c\u1ee7a c\u00e1c chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m.<\/span><\/p>\n

Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n

\u6839\u636e <\/span>\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2026, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai ho\u1eb7c sai ph\u1ea1m trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3. Vi\u1ec7c thi\u1ebfu ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u01b0 <\/span>80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a> c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c b\u1ecb thanh tra \u0111\u1ed9t xu\u1ea5t.<\/span><\/p>\n

R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 s\u1ef1 t\u1ed5n h\u1ea1i uy t\u00edn v\u00e0 vi\u1ec7c b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf. Khi \u0111\u00f3, m\u1ecdi giao d\u1ecbch h\u00f3a \u0111\u01a1n \u0111\u1ec1u b\u1ecb gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd, g\u00e2y \u0111\u00ecnh tr\u1ec7 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p s\u1ebd \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u00e0ng l\u1ecdc r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

Quy tr\u00ecnh l\u00e0m vi\u1ec7c chu\u1ea9n h\u00f3a c\u1ee7a m\u1ed9t c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf uy t\u00edn?<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh l\u00e0m vi\u1ec7c chu\u1ea9n h\u00f3a c\u1ee7a m\u1ed9t c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf uy t\u00edn<\/figcaption><\/figure>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng, quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch. M\u1ed9t quy tr\u00ecnh chu\u1ea9n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n