{"id":5760,"date":"2025-12-31T01:33:34","date_gmt":"2025-12-31T08:33:34","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=5760"},"modified":"2025-12-31T01:33:34","modified_gmt":"2025-12-31T08:33:34","slug":"tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/","title":{"rendered":"\u4f01\u4e1a\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u7684\u6cd5\u5f8b\u4f9d\u636e\u6982\u8ff0\u3002"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">\u505c\u6b62\u7ecf\u8425\u7edd\u975e\u6613\u4e8b\uff0c\u4f46\u82e5\u5904\u7406\u4e0d\u5f53\uff0c\u5219\u53ef\u80fd\u5bf9\u4f01\u4e1a\u4e3b\u7684\u8d44\u4ea7\u548c\u4e2a\u4eba\u751f\u6d3b\u9020\u6210\u66f4\u4e3a\u4e25\u91cd\u7684\u540e\u679c\u3002\u636e\u56fd\u5bb6\u7edf\u8ba1\u5c40\u6570\u636e\u663e\u793a\uff0c\u4ec52024\u5e74\u4e0a\u534a\u5e74\uff0c\u5c31\u6709\u8d85\u8fc711\u4e07\u5bb6\u4f01\u4e1a\u9000\u51fa\u5e02\u573a\uff0c\u8fd9\u51f8\u663e\u4e86\u4f01\u4e1a\u5728\u5904\u7406\u503a\u52a1\u548c\u7a0e\u52a1\u95ee\u9898\u4e0a\u9762\u4e34\u7684\u5de8\u5927\u6cd5\u5f8b\u538b\u529b\u3002\u672c\u6587\u5c06\u6df1\u5165\u5206\u6790\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5b89\u5168\u3001\u59a5\u5584\u5730\u529e\u7406\u7834\u4ea7\u548c\u89e3\u6563\u624b\u7eed\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u7ef4\u62a4\u6cd5\u5b9a\u4ee3\u8868\u4eba\u7684\u5229\u76ca\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 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=\"Toggle Table of Content\"><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:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Khai_niem_va_su_khac_biet_ve_mat_phap_ly_giua_giai_the_va_pha_san\" >\u89e3\u6563\u4e0e\u7834\u4ea7\u7684\u6982\u5ff5\u548c\u6cd5\u5f8b\u533a\u522b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Giai_the_doanh_nghiep_theo_quy_dinh_cua_Luat_Doanh_nghiep\" >\u6839\u636e\u300a\u4f01\u4e1a\u6cd5\u300b\u7684\u89c4\u5b9a\u89e3\u6563\u4f01\u4e1a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Pha_san_doanh_nghiep_theo_quy_dinh_cua_Luat_Pha_san\" >\u7834\u4ea7\u6cd5\u89c4\u5b9a\u7684\u4f01\u4e1a\u7834\u4ea7\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#He_thong_van_ban_quy_pham_phap_luat_dieu_chinh_dich_vu_pha_san_giai_the\" >\u89c4\u8303\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u7684\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Luat_Doanh_nghiep_2020_va_cac_van_ban_huong_dan_giai_the\" >2020 \u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u53ca\u5176\u5173\u4e8e\u89e3\u6563\u7684\u6307\u5bfc\u6587\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Luat_Pha_san_2014_va_cac_quy_dinh_bo_tro_chuyen_sau\" >2014\u5e74\u7834\u4ea7\u6cd5\u53ca\u5176\u8be6\u7ec6\u914d\u5957\u6cd5\u89c4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Cac_quy_dinh_ve_thue_va_nghia_vu_tai_chinh_lien_quan\" >\u6709\u5173\u7a0e\u6536\u53ca\u76f8\u5173\u8d22\u52a1\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Co_so_phap_ly_ve_dieu_kien_hanh_nghe_cua_don_vi_cung_cap_dich_vu\" >\u5173\u4e8e\u670d\u52a1\u63d0\u4f9b\u8005\u4e13\u4e1a\u6267\u4e1a\u8981\u6c42\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Dieu_kien_doi_voi_to_chuc_tu_van_giai_the_chuyen_nghiep\" >\u4e13\u4e1a\u89e3\u6563\u54a8\u8be2\u673a\u6784\u7684\u8981\u6c42<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Dieu_kien_doi_voi_dich_vu_Quan_tai_vien_trong_thu_tuc_pha_san\" >\u7834\u4ea7\u7a0b\u5e8f\u4e2d\u63a5\u7ba1\u4eba\u670d\u52a1\u7684\u8981\u6c42<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Quy_trinh_thu_tuc_chuan_phap_ly_cho_doanh_nghiep_nam_2025\" >2025\u5e74\u4f01\u4e1a\u7684\u6807\u51c6\u6cd5\u5f8b\u7a0b\u5e8f<\/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:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Cac_buoc_thuc_hien_giai_the_dung_trinh_tu\" >\u6eb6\u89e3\u6b65\u9aa4\u5e94\u6309\u6b63\u786e\u7684\u987a\u5e8f\u8fdb\u884c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Trinh_tu_thanh_toan_tai_san_khi_pha_san_theo_Dieu_54_Luat_Pha_san\" >\u7834\u4ea7\u671f\u95f4\u8d44\u4ea7\u6e05\u7b97\u7684\u7a0b\u5e8f\u7531\u300a\u7834\u4ea7\u6cd5\u300b\u7b2c54\u6761\u89c4\u5b9a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Rui_ro_phap_ly_va_nhung_luu_y_%E2%80%9Csong_con%E2%80%9D_khi_rut_lui_khoi_thi_truong\" >\u9000\u51fa\u5e02\u573a\u65f6\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u5173\u952e\u8003\u8651\u56e0\u7d20\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#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-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tong-quan-co-so-phap-ly-cua-dich-vu-pha-san-giai-the-doanh-nghiep\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_su_khac_biet_ve_mat_phap_ly_giua_giai_the_va_pha_san\"><\/span>\u89e3\u6563\u4e0e\u7834\u4ea7\u7684\u6982\u5ff5\u548c\u6cd5\u5f8b\u533a\u522b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8bef\u5224\u7a0b\u5e8f\u6027\u8d28\u4e0d\u4ec5\u6d6a\u8d39\u65f6\u95f4\uff0c\u800c\u4e14\u5982\u679c\u4f01\u4e1a\u65e0\u529b\u507f\u8fd8\u503a\u52a1\u5374\u4ecd\u7ee7\u7eed\u8fdb\u884c\u89e3\u6563\u7a0b\u5e8f\uff0c\u8fd8\u4f1a\u4f7f\u5176\u9762\u4e34\u8bc9\u8bbc\u98ce\u9669\u3002\u5176\u6838\u5fc3\u533a\u522b\u5728\u4e8e\u8d22\u52a1\u72b6\u51b5\u548c\u4e3b\u7ba1\u673a\u6784\u3002.<\/p>\n<p>\u4ee5\u4e0b\u662f\u5bf9\u6cd5\u5f8b\u533a\u5206\u6807\u51c6\u7684\u5206\u6790\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u9009\u62e9\u6b63\u786e\u7684\u9053\u8def\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5206\u6790\u6807\u51c6<\/th>\n<th style=\"text-align: center;\">\u4f01\u4e1a\u89e3\u6563<\/th>\n<th style=\"text-align: center;\">\u4f01\u4e1a\u7834\u4ea7<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6cd5\u5f8b\u4f9d\u636e<\/td>\n<td style=\"text-align: center;\">2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c207\u6761\u81f3\u7b2c211\u6761<\/td>\n<td style=\"text-align: center;\">2014 \u5e74\u7834\u4ea7\u6cd5\u548c 03\/2016\/NQ-H\u0110TP \u53f7\u51b3\u8bae<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u8d22\u52a1\u72b6\u51b5<\/td>\n<td style=\"text-align: center;\">\u6240\u6709\u503a\u52a1\u5fc5\u987b\u5168\u989d\u507f\u8fd8\u3002<\/td>\n<td style=\"text-align: center;\">\u65e0\u529b\u507f\u8fd8\uff08\u503a\u52a1\u903e\u671f\u8d85\u8fc73\u4e2a\u6708\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u51b3\u7b56\u8005<\/td>\n<td style=\"text-align: center;\">\u6240\u6709\u8005\u3001\u8463\u4e8b\u4f1a\u6210\u5458\/\u80a1\u4e1c<\/td>\n<td style=\"text-align: center;\">\u4e3b\u7ba1\u4eba\u6c11\u6cd5\u9662<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4ed8\u6b3e\u987a\u5e8f<\/td>\n<td style=\"text-align: center;\">\u6839\u636e\u5185\u90e8\u534f\u8bae\u6216\u89c4\u5b9a<\/td>\n<td style=\"text-align: center;\">\u6839\u636e2014\u5e74\u7834\u4ea7\u6cd5\u7b2c54\u6761<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4ee3\u8868\u7684\u89d2\u8272<\/td>\n<td style=\"text-align: center;\">\u5982\u679c\u503a\u52a1\u672a\u5168\u90e8\u507f\u8fd8\uff0c\u5219\u627f\u62c5\u65e0\u9650\u8d23\u4efb\u3002<\/td>\n<td style=\"text-align: center;\">\u53ea\u8981\u9075\u5faa\u6b63\u5f53\u53f8\u6cd5\u7a0b\u5e8f\uff0c\u5c31\u80fd\u53d7\u5230\u4fdd\u62a4\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u5728\u89e3\u6563\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u53d1\u73b0\u5176\u6ca1\u6709\u8db3\u591f\u7684\u8d44\u4ea7\u6765\u507f\u8fd8\u503a\u52a1\uff0c\u6839\u636e\u7b2c 01\/2021\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5fc5\u987b\u7acb\u5373\u505c\u6b62\u89e3\u6563\u7a0b\u5e8f\uff0c\u5e76\u7740\u624b\u7533\u8bf7\u7834\u4ea7\u7a0b\u5e8f\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_the_doanh_nghiep_theo_quy_dinh_cua_Luat_Doanh_nghiep\"><\/span>\u6839\u636e\u300a\u4f01\u4e1a\u6cd5\u300b\u7684\u89c4\u5b9a\u89e3\u6563\u4f01\u4e1a\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u7279\u522b\u662f\u89e3\u6563\u9886\u57df\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u53d7\u5230\u4e25\u683c\u76d1\u7ba1\uff0c\u4ee5\u4fdd\u62a4\u7b2c\u4e09\u65b9\u7684\u6743\u5229\uff1a<\/p>\n<ul>\n<li>\u81ea\u613f\u89e3\u6563\uff1a\u6307\u4f01\u4e1a\u7ae0\u7a0b\u89c4\u5b9a\u7684\u7ecf\u8425\u671f\u9650\u5c4a\u6ee1\uff0c\u4e14\u672a\u83b7\u5ef6\u671f\u51b3\u5b9a\u6216\u7ecf\u4f01\u4e1a\u6240\u6709\u8005\u51b3\u8bae\u7ec8\u6b62\u7ecf\u8425\u7684\u60c5\u51b5\u30022020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c207\u6761\u5f3a\u8c03\uff0c\u4f01\u4e1a\u53ea\u6709\u5728\u786e\u4fdd\u5168\u90e8\u503a\u52a1\u53ca\u5176\u4ed6\u8d22\u52a1\u4e49\u52a1\uff08\u4f8b\u5982\u7a0e\u6b3e\u3001\u5de5\u8d44\u548c\u5408\u4f19\u4eba\u503a\u52a1\uff09\u5168\u90e8\u6e05\u507f\u540e\u65b9\u53ef\u89e3\u6563\u3002.<\/li>\n<li>\u5f3a\u5236\u89e3\u6563\uff1a\u6307\u4f01\u4e1a\u8425\u4e1a\u6267\u7167\u88ab\u540a\u9500\u6216\u7ecf\u6cd5\u9662\u5224\u51b3\u89e3\u6563\u3002\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u5982\u679c\u4f01\u4e1a\u6cd5\u5b9a\u4ee3\u8868\u4eba\u53ca\u8463\u4e8b\u4f1a\u6210\u5458\u672a\u80fd\u4f9d\u6cd5\u6e05\u7b97\u8d44\u4ea7\uff0c\u5219\u987b\u5bf9\u503a\u52a1\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\u3002.<\/li>\n<li>\u7ba1\u7406\u8005\u7684\u8d23\u4efb\uff1a2020 \u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c 210 \u6761\u660e\u786e\u89c4\u5b9a\uff0c\u6709\u5173\u4f01\u4e1a\u7684\u7ba1\u7406\u8005\u5bf9\u56e0\u4e0d\u9075\u5b88\u6216\u8005\u4e0d\u6b63\u786e\u5730\u6267\u884c\u4f01\u4e1a\u89e3\u6563\u89c4\u5b9a\u800c\u9020\u6210\u7684\u635f\u5931\u627f\u62c5\u4e2a\u4eba\u8d23\u4efb\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pha_san_doanh_nghiep_theo_quy_dinh_cua_Luat_Pha_san\"><\/span>\u7834\u4ea7\u6cd5\u89c4\u5b9a\u7684\u4f01\u4e1a\u7834\u4ea7\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7834\u4ea7\u5e76\u975e\u4ec5\u4ec5\u662f\u7ec8\u6b62\u5b58\u5728\uff0c\u800c\u662f\u5728\u6cd5\u9662\u76d1\u7763\u4e0b\u8fdb\u884c\u503a\u52a1\u91cd\u7ec4\u6216\u8d44\u4ea7\u6e05\u7b97\u7684\u8fc7\u7a0b\u3002<\/p>\n<ul>\n<li>\u7834\u4ea7\u7684\u5b9a\u4e49\uff1a\u6839\u636e2014\u5e74\u300a\u7834\u4ea7\u6cd5\u300b\u7b2c\u56db\u6761\uff0c\u65e0\u529b\u507f\u503a\u7684\u4f01\u4e1a\u662f\u6307\u81ea\u503a\u52a1\u5230\u671f\u65e5\u8d77\u4e09\u4e2a\u6708\u5185\u672a\u80fd\u5c65\u884c\u507f\u503a\u4e49\u52a1\u7684\u4f01\u4e1a\u3002\u8fd9\u662f\u786e\u5b9a\u503a\u6743\u4eba\u662f\u5426\u6709\u6743\u63d0\u8d77\u7834\u4ea7\u7533\u8bf7\u4ee5\u53ca\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u63d0\u8d77\u7834\u4ea7\u7533\u8bf7\u7684\u5173\u952e\u6cd5\u5f8b\u671f\u9650\u3002.<\/li>\n<li>\u53f8\u6cd5\u6027\u8d28\uff1a\u7834\u4ea7\u7a0b\u5e8f\u9700\u8981\u63a5\u7ba1\u4eba\u6216\u8d1f\u8d23\u7ba1\u7406\u548c\u6e05\u7b97\u8d44\u4ea7\u7684\u516c\u53f8\u53c2\u4e0e\u3002\u6839\u636e\u7b2c22\/2015\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u63a5\u7ba1\u4eba\u6709\u6743\u68c0\u67e5\u4f01\u4e1a\u7684\u5168\u90e8\u8d26\u7c3f\u548c\u8d44\u4ea7\uff0c\u4ee5\u786e\u4fdd\u4e0d\u5b58\u5728\u4efb\u4f55\u9690\u7792\u6216\u632a\u7528\u8d44\u4ea7\u7684\u884c\u4e3a\u3002.<\/li>\n<li>\u6cd5\u5f8b\u4fdd\u62a4\uff1a\u7834\u4ea7\u76f8\u5bf9\u4e8e\u503a\u52a1\u6e05\u7b97\u7684\u4f18\u52bf\u4e4b\u4e00\u662f\uff0c\u5728\u53d1\u51fa\u7834\u4ea7\u58f0\u660e\u540e\uff0c\u672a\u507f\u503a\u52a1\u5c06\u88ab\u6682\u505c\uff0c\u4f01\u4e1a\u5c06\u88ab\u89c6\u4e3a\u5df2\u5c65\u884c\u5176\u503a\u52a1\u4e49\u52a1\uff0c\u4f46\u6d89\u53ca\u5211\u4e8b\u8d23\u4efb\u7684\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u9664\u5916\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_quy_pham_phap_luat_dieu_chinh_dich_vu_pha_san_giai_the\"><\/span>\u89c4\u8303\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u7684\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5762\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-van-ban-quy-pham-phap-luat-dieu-chinh-dich-vu-pha-san-giai-the.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng va\u0306n ba\u0309n quy pha\u0323m pha\u0301p lua\u0323\u0302t \u0111ie\u0302\u0300u chi\u0309nh di\u0323ch vu\u0323 pha\u0301 sa\u0309n gia\u0309i the\u0302\u0309\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-van-ban-quy-pham-phap-luat-dieu-chinh-dich-vu-pha-san-giai-the.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-van-ban-quy-pham-phap-luat-dieu-chinh-dich-vu-pha-san-giai-the-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-van-ban-quy-pham-phap-luat-dieu-chinh-dich-vu-pha-san-giai-the-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u5230 2025 \u5e74\uff0c\u6cd5\u5f8b\u6846\u67b6\u4e0d\u4ec5\u5c06\u5305\u62ec\u91cd\u5927\u6cd5\u5f8b\uff0c\u8fd8\u5c06\u6269\u5927\u8303\u56f4\uff0c\u5305\u62ec\u5173\u4e8e\u884c\u653f\u5904\u7f5a\u7684\u6cd5\u4ee4\u4ee5\u53ca\u5173\u4e8e\u7a0e\u6536\u7ba1\u7406\u7684\u6cd5\u89c4\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Doanh_nghiep_2020_va_cac_van_ban_huong_dan_giai_the\"><\/span>2020 \u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u53ca\u5176\u5173\u4e8e\u89e3\u6563\u7684\u6307\u5bfc\u6587\u4ef6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u6b63\u5e38\u8fd0\u8425\u4e14\u5e0c\u671b\u9000\u51fa\u5e02\u573a\u7684\u4f01\u4e1a\u6240\u9002\u7528\u7684\u6cd5\u5f8b\u6846\u67b6\uff1a<\/p>\n<ul>\n<li>2021 \u5e74\u7b2c 01\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u5bf9\u89e3\u6563\u6587\u4ef6\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\uff0c\u4ece\u89e3\u6563\u51b3\u5b9a\u548c\u503a\u52a1\u8ba1\u5212\u5230\u5458\u5de5\u540d\u5355\u3002.<\/li>\n<li>\u7b2c122\/2021\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u89c4\u5212\u548c\u6295\u8d44\u9886\u57df\u884c\u653f\u5904\u7f5a\u6761\u4f8b\u3002\u4f01\u4e1a\u5982\u672a\u6309\u89c4\u5b9a\u529e\u7406\u89e3\u6563\u624b\u7eed\u6216\u672a\u5411\u4f01\u4e1a\u767b\u8bb0\u673a\u5173\u7533\u62a5\uff0c\u53ef\u88ab\u5904\u4ee52000\u4e07\u81f33000\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Pha_san_2014_va_cac_quy_dinh_bo_tro_chuyen_sau\"><\/span>2014\u5e74\u7834\u4ea7\u6cd5\u53ca\u5176\u8be6\u7ec6\u914d\u5957\u6cd5\u89c4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u4f01\u4e1a\u9762\u4e34\u8d22\u52a1\u56f0\u96be\u65f6\uff0c\u4ee5\u4e0b\u6587\u4ef6\u53ef\u4f5c\u4e3a\u6307\u5bfc\uff1a<\/p>\n<ul>\n<li>2014 \u5e74\u7834\u4ea7\u6cd5\uff1a\u5171 14 \u7ae0 133 \u6761\uff0c\u89c4\u8303\u4e86\u4ece\u7533\u8bf7\u7834\u4ea7\u3001\u503a\u6743\u4eba\u4f1a\u8bae\u5230\u8d44\u4ea7\u5206\u914d\u7684\u5404\u4e2a\u65b9\u9762\u3002.<\/li>\n<li>\u6cd5\u5b98\u59d4\u5458\u4f1a\u7b2c 03\/2016\/NQ-H\u0110TP \u53f7\u51b3\u8bae\uff1a\u8be6\u7ec6\u89e3\u91ca\u4e86\u5982\u4f55\u786e\u5b9a\u65e0\u62c5\u4fdd\u503a\u52a1\u3001\u90e8\u5206\u62c5\u4fdd\u503a\u52a1\u4ee5\u53ca\u4f01\u4e1a\u5728\u56fd\u5916\u62e5\u6709\u8d44\u4ea7\u65f6\u5904\u7406\u7533\u8bf7\u7684\u7a0b\u5e8f\u3002.<\/li>\n<li>\u6c11\u4e8b\u5224\u51b3\u6267\u884c\u6cd5\uff1a\u6cd5\u9662\u5224\u51b3\u540e\u5f3a\u5236\u6e05\u7b97\u8d44\u4ea7\u7684\u89c4\u5b9a\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_ve_thue_va_nghia_vu_tai_chinh_lien_quan\"><\/span>\u6709\u5173\u7a0e\u6536\u53ca\u76f8\u5173\u8d22\u52a1\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u6700\u590d\u6742\u7684\u90e8\u5206\uff1a<\/p>\n<ul>\n<li>2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u548c\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u7684\u7a0b\u5e8f\u3002\u4f01\u4e1a\u5fc5\u987b\u7533\u62a5\u53d1\u7968\u4f7f\u7528\u60c5\u51b5\uff0c\u5e76\u5b8c\u6210\u76f4\u81f3\u89e3\u6563\u65f6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u3002.<\/li>\n<li>\u4e34\u65f6\u65c5\u884c\u7981\u4ee4\uff1a\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c66\u6761\u89c4\u5b9a\uff0c\u88ab\u6267\u884c\u7a0e\u52a1\u7ba1\u7406\u884c\u653f\u51b3\u5b9a\uff08\u62d6\u6b20\u7a0e\u6b3e\uff09\u7684\u4f01\u4e1a\u7684\u6cd5\u5b9a\u4ee3\u8868\u4eba\u5c06\u88ab\u6682\u65f6\u7981\u6b62\u51fa\u5883\u3002\u8fd9\u662f\u4e00\u9879\u6781\u5176\u4e25\u5389\u7684\u5904\u7f5a\uff0c\u5c06\u57282024\u5e74\u548c2025\u5e74\u4e25\u683c\u6267\u884c\u3002.<\/li>\n<li>\u4fdd\u9669\u4e49\u52a1\uff1a\u4f01\u4e1a\u5fc5\u987b\u5b8c\u6210\u5458\u5de5\u4fdd\u9669\u8d26\u6237\u7684\u6ce8\u9500\u624b\u7eed\u3002\u6839\u636e\u300a\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\uff0c\u672a\u7f34\u4fdd\u9669\u8d39\u5c5e\u4e8e\u4f18\u5148\u507f\u8fd8\u503a\u52a1\uff0c\u5176\u507f\u8fd8\u987a\u5e8f\u7b49\u540c\u4e8e\u672a\u4ed8\u5de5\u8d44\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_dieu_kien_hanh_nghe_cua_don_vi_cung_cap_dich_vu\"><\/span>\u5173\u4e8e\u670d\u52a1\u63d0\u4f9b\u8005\u4e13\u4e1a\u6267\u4e1a\u8981\u6c42\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5761\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-ve-dieu-kien-hanh-nghe-cua-don-vi-cung-cap-dich-vu.jpg\" alt=\"Co\u031b so\u031b\u0309 pha\u0301p ly\u0301 ve\u0302\u0300 \u0111ie\u0302\u0300u kie\u0323\u0302n ha\u0300nh nghe\u0302\u0300 cu\u0309a \u0111o\u031bn vi\u0323 cung ca\u0302\u0301p di\u0323ch vu\u0323\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-ve-dieu-kien-hanh-nghe-cua-don-vi-cung-cap-dich-vu.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-ve-dieu-kien-hanh-nghe-cua-don-vi-cung-cap-dich-vu-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-ve-dieu-kien-hanh-nghe-cua-don-vi-cung-cap-dich-vu-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u4e3a\u786e\u4fdd\u54a8\u8be2\u670d\u52a1\u7684\u8d28\u91cf\uff0c\u6cd5\u5f8b\u5bf9\u63d0\u4f9b\u8fd9\u4e9b\u670d\u52a1\u7684\u5355\u4f4d\u89c4\u5b9a\u4e86\u4e25\u683c\u7684\u6761\u4ef6\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_doi_voi_to_chuc_tu_van_giai_the_chuyen_nghiep\"><\/span>\u4e13\u4e1a\u89e3\u6563\u54a8\u8be2\u673a\u6784\u7684\u8981\u6c42<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e00\u5bb6\u5408\u6cd5\u5408\u89c4\u7684\u89e3\u6563\u54a8\u8be2\u516c\u53f8\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u8981\u6c42\uff1a<\/p>\n<ul>\n<li>\u6cd5\u5f8b\u54a8\u8be2\u804c\u80fd\uff1a\u6839\u636e\u300a\u5f8b\u5e08\u6cd5\u300b\uff0c\u53ea\u6709\u5f8b\u5e08\u4e8b\u52a1\u6240\u624d\u6709\u6743\u63d0\u4f9b\u6cd5\u5f8b\u54a8\u8be2\uff0c\u5e76\u5728\u56fd\u5bb6\u673a\u5173\u7684\u8bc9\u8bbc\u7a0b\u5e8f\u4e2d\u4ee3\u8868\u5ba2\u6237\u3002.<\/li>\n<li>\u7a0e\u52a1\u4ee3\u7406\u4eba\u8d44\u683c\u8ba4\u8bc1\uff1a\u4e3a\u786e\u4fdd\u7a0e\u52a1\u7ed3\u7b97\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u6709\u6548\u6027\uff0c\u6267\u884c\u7a0e\u52a1\u7ed3\u7b97\u7684\u4eba\u5458\u5fc5\u987b\u6301\u6709\u7a0e\u52a1\u603b\u5c40\u9881\u53d1\u7684\u7a0e\u52a1\u7a0b\u5e8f\u670d\u52a1\u4e13\u4e1a\u8d44\u683c\u8bc1\u4e66\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_doi_voi_dich_vu_Quan_tai_vien_trong_thu_tuc_pha_san\"><\/span>\u7834\u4ea7\u7a0b\u5e8f\u4e2d\u63a5\u7ba1\u4eba\u670d\u52a1\u7684\u8981\u6c42<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7834\u4ea7\u7a0b\u5e8f\u9700\u8981\u4e00\u4f4d\u5177\u5907\u4e25\u683c\u8d44\u8d28\u7684\u7834\u4ea7\u7ba1\u7406\u4eba\u53c2\u4e0e\uff1a<\/p>\n<ul>\n<li>2014 \u5e74\u300a\u7834\u4ea7\u6cd5\u300b\u7b2c 12 \u6761\u89c4\u5b9a\uff0c\u7834\u4ea7\u7ba1\u7406\u4eba\u5fc5\u987b\u662f\u5f8b\u5e08\u3001\u5ba1\u8ba1\u5e08\uff0c\u6216\u8005\u5177\u6709\u6cd5\u5f8b\u3001\u7ecf\u6d4e\u6216\u91d1\u878d\u5b66\u58eb\u5b66\u4f4d\uff0c\u4e14\u6709\u81f3\u5c11 5 \u5e74\u7ecf\u9a8c\u5e76\u6301\u6709\u7834\u4ea7\u7ba1\u7406\u4eba\u6267\u4e1a\u8bc1\u4e66\u7684\u4eba\u3002.<\/li>\n<li>\u7834\u4ea7\u7ba1\u7406\u4eba\u8d1f\u8d23\u5728\u7834\u4ea7\u7a0b\u5e8f\u5f00\u59cb\u524d\u7684\u516d\u4e2a\u6708\u5185\uff08\u7591\u8651\u671f\uff09\u4fdd\u62a4\u8d44\u4ea7\u5e76\u9632\u6b62\u5176\u88ab\u8f6c\u79fb\u3002\u5982\u679c\u7ba1\u7406\u4eba\u53d1\u73b0\u4efb\u4f55\u53ef\u7591\u4ea4\u6613\uff0c\u6709\u6743\u8bf7\u6c42\u6cd5\u9662\u5ba3\u544a\u8be5\u7b49\u4ea4\u6613\u65e0\u6548\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_tuc_chuan_phap_ly_cho_doanh_nghiep_nam_2025\"><\/span>2025\u5e74\u4f01\u4e1a\u7684\u6807\u51c6\u6cd5\u5f8b\u7a0b\u5e8f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8be5\u7a0b\u5e8f\u65e8\u5728\u786e\u4fdd\u6240\u6709\u503a\u6743\u4eba\u5f97\u5230\u516c\u5e73\u5bf9\u5f85\uff0c\u5e76\u786e\u4fdd\u56fd\u5bb6\u7684\u4e49\u52a1\u5f97\u5230\u5145\u5206\u5c65\u884c\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_buoc_thuc_hien_giai_the_dung_trinh_tu\"><\/span>\u6eb6\u89e3\u6b65\u9aa4\u5e94\u6309\u6b63\u786e\u7684\u987a\u5e8f\u8fdb\u884c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f01\u4e1a\u9700\u8981\u4e25\u683c\u9075\u5b88\u4ee5\u4e0b\u6b65\u9aa4\uff0c\u4ee5\u907f\u514d\u5176\u5e94\u7528\u7a0b\u5e8f\u88ab\u6682\u505c\uff1a<\/p>\n<ul>\n<li>\u7b2c\u4e00\u6b65\uff1a\u901a\u8fc7\u89e3\u6563\u51b3\u8bae\u3002\u51b3\u8bae\u53ca\u4f1a\u8bae\u7eaa\u8981\u987b\u4e8e7\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u5546\u4e1a\u767b\u8bb0\u673a\u5173\u548c\u7a0e\u52a1\u673a\u5173\u3002.<\/li>\n<li>\u6b65\u9aa4 2\uff1a\u6309\u8981\u6c42\u5728\u7eb8\u8d28\u6216\u7f51\u7edc\u62a5\u7eb8\u4e0a\u520a\u767b\u89e3\u6563\u516c\u544a\uff08\u81f3\u5c11\u8fde\u7eed 3 \u671f\uff09\uff0c\u4ee5\u4fbf\u503a\u6743\u4eba\u77e5\u6653\u5e76\u6838\u5b9e\u672a\u507f\u503a\u52a1\u3002.<\/li>\n<li>\u7b2c\u4e09\u6b65\uff1a\u5c65\u884c\u7eb3\u7a0e\u548c\u793e\u4fdd\u4e49\u52a1\u3002\u7a0e\u52a1\u673a\u5173\u5c06\u53d1\u51fa\u51b3\u5b9a\uff0c\u5bf9\u516c\u53f8\u603b\u90e8\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/li>\n<li>\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u6b63\u5f0f\u89e3\u6563\u6587\u4ef6\uff0c\u5305\u62ec\uff1a\u503a\u6743\u4eba\u540d\u5355\u53ca\u5df2\u507f\u8fd8\u503a\u52a1\u91d1\u989d\u3001\u5458\u5de5\u540d\u5355\u53ca\u5df2\u7ed3\u7b97\u7684\u5e94\u5f97\u6743\u76ca\uff0c\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u5173\u4e8e\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u7684\u786e\u8ba4\u51fd\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_thanh_toan_tai_san_khi_pha_san_theo_Dieu_54_Luat_Pha_san\"><\/span>\u7834\u4ea7\u671f\u95f4\u8d44\u4ea7\u6e05\u7b97\u7684\u7a0b\u5e8f\u7531\u300a\u7834\u4ea7\u6cd5\u300b\u7b2c54\u6761\u89c4\u5b9a\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u4e00\u5bb6\u4f01\u4e1a\u88ab\u5ba3\u5e03\u7834\u4ea7\u65f6\uff0c\u5269\u4f59\u8d44\u4ea7\u5c06\u6309\u4ee5\u4e0b\u4f18\u5148\u987a\u5e8f\u5206\u914d\uff1a<\/p>\n<ul>\n<li>\u9996\u5148\uff1a\u7834\u4ea7\u8d39\u7528\uff08\u6cd5\u9662\u8d39\u7528\u3001\u63a5\u7ba1\u4eba\u8d39\u7528\uff09\u3002.<\/li>\n<li>\u5176\u6b21\uff1a\u62d6\u6b20\u5458\u5de5\u7684\u5de5\u8d44\u3001\u9063\u6563\u8d39\u3001\u793e\u4f1a\u4fdd\u9669\u548c\u533b\u7597\u4fdd\u9669\u7f34\u6b3e\u3002.<\/li>\n<li>\u7b2c\u4e09\uff1a\u7834\u4ea7\u7a0b\u5e8f\u5f00\u59cb\u540e\u4e3a\u6062\u590d\u4f01\u4e1a\u7ecf\u8425\u800c\u4ea7\u751f\u7684\u503a\u52a1\u3002.<\/li>\n<li>\u7b2c\u56db\uff1a\u5bf9\u56fd\u5bb6\u7684\u8d22\u653f\u4e49\u52a1\uff08\u7a0e\u6b3e\u3001\u7f5a\u6b3e\uff09\uff1b\u5bf9\u503a\u6743\u4eba\u540d\u5355\u4e0a\u7684\u503a\u6743\u4eba\u7684\u65e0\u62c5\u4fdd\u503a\u52a1\u3002.<\/li>\n<\/ul>\n<p>\u6ce8\u610f\uff1a\u5982\u679c\u8d44\u4ea7\u4ef7\u503c\u4e0d\u8db3\u4ee5\u652f\u4ed8\u540c\u4e00\u4f18\u5148\u7c7b\u522b\u7684\u6b3e\u9879\uff0c\u5219\u5c06\u6309\u503a\u52a1\u4ef7\u503c\u7684\u6bd4\u4f8b\u8fdb\u884c\u652f\u4ed8\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_nhung_luu_y_%E2%80%9Csong_con%E2%80%9D_khi_rut_lui_khoi_thi_truong\"><\/span>\u9000\u51fa\u5e02\u573a\u65f6\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u5173\u952e\u8003\u8651\u56e0\u7d20\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bf9\u7834\u4ea7\u548c\u89e3\u6563\u670d\u52a1\u7684\u6cd5\u5f8b\u57fa\u7840\u7f3a\u4e4f\u4e86\u89e3\u53ef\u80fd\u4f1a\u7ed9\u4f01\u4e1a\u4e3b\u5e26\u6765\u610f\u60f3\u4e0d\u5230\u7684\u540e\u679c\u3002.<\/p>\n<p>\u4f01\u4e1a\u5e94\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n<ul>\n<li>\u5211\u4e8b\u8d23\u4efb\uff1a2015\u5e74\u300a\u5211\u6cd5\u300b\u7b2c226\u6761\u89c4\u5b9a\u4e86\u8fdd\u53cd\u7834\u4ea7\u89c4\u5b9a\u7684\u72af\u7f6a\u884c\u4e3a\u3002\u4efb\u4f55\u4eba\u5728\u7834\u4ea7\u7a0b\u5e8f\u4e2d\u5904\u7f6e\u8d44\u4ea7\u6216\u5c31\u8d44\u4ea7\u4f5c\u51fa\u865a\u5047\u9648\u8ff0\uff0c\u9020\u6210\u503a\u6743\u4eba\u635f\u5931\uff0c\u53ef\u88ab\u5224\u5904\u6700\u9ad85\u5e74\u6709\u671f\u5f92\u5211\u3002.<\/li>\n<li>\u65e0\u6548\u4ea4\u6613\uff1a\u5728\u6cd5\u9662\u63a5\u53d7\u7834\u4ea7\u7533\u8bf7\u4e4b\u524d\u7684\u516d\u4e2a\u6708\u5185\uff0c\u6d89\u53ca\u8d44\u4ea7\u8d60\u4e0e\u3001\u63d0\u524d\u507f\u8fd8\u503a\u52a1\u6216\u4e0d\u5f53\u62b5\u62bc\u8d44\u4ea7\u7684\u4ea4\u6613\u53ef\u80fd\u4f1a\u88ab\u5ba3\u5e03\u65e0\u6548\uff0c\u8d44\u4ea7\u5c06\u88ab\u6263\u62bc\u3002.<\/li>\n<li>\u7981\u6b62\u62c5\u4efb\u804c\u52a1\uff1a\u6839\u636e\u7834\u4ea7\u6cd5\u7b2c130\u6761\u7684\u89c4\u5b9a\uff0c\u88ab\u5ba3\u544a\u7834\u4ea7\u540e\u672a\u6309\u65f6\u63d0\u51fa\u7533\u8bf7\u7684\u4f01\u4e1a\u7ba1\u7406\u8005\uff0c\u53ef\u88ab\u7981\u6b62\u62c5\u4efb\u4f01\u4e1a\u7ba1\u7406\u804c\u52a11\u81f33\u5e74\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 1 []\">\u8003\u8651\u5230\u76f8\u5173\u6cd5\u89c4\u7684\u590d\u6742\u6027\uff0c\u663e\u7136\uff0c\u5728\u7f3a\u4e4f\u4e13\u4e1a\u77e5\u8bc6\u7684\u60c5\u51b5\u4e0b\u81ea\u884c\u5904\u7406\u6587\u4e66\u5de5\u4f5c\u98ce\u9669\u6781\u5927\u3002\u4e13\u4e1a\u7684\u6cd5\u5f8b\u54a8\u8be2\u516c\u53f8\u5c06\u4f5c\u4e3a\u5ba2\u89c2\u7684\u7b2c\u4e09\u65b9\uff0c\u5ba1\u6838\u6240\u6709\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u6838\u5bf9\u503a\u52a1\uff0c\u5e76\u5728\u4e0e\u7a0e\u52a1\u673a\u5173\u548c\u6cd5\u9662\u7684\u4ea4\u6d89\u4e2d\u4ee3\u8868\u60a8\u3002\u8fd9\u4e0d\u4ec5\u53ef\u4ee5\u5c06\u5904\u7406\u65f6\u95f4\u4ece\u6570\u5e74\u7f29\u77ed\u81f3\u6570\u6708\uff0c\u8fd8\u80fd\u786e\u4fdd\u6cd5\u5f8b\u4ee3\u8868\u7684\u4eba\u8eab\u548c\u8d22\u52a1\u5b89\u5168\u3002\u57282026\u5e74\u7684\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\uff0c\u4e13\u4e1a\u7684\u9000\u51fa\u6d41\u7a0b\u662f\u4f01\u4e1a\u66f4\u987a\u5229\u3001\u66f4\u53ef\u6301\u7eed\u91cd\u542f\u7684\u57fa\u7840\u3002.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a\u7b2c43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u5408\u6cd5\u7684\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\u7531\u4ee5\u4e0b\u4eba\u5458\u8d1f\u8d23\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\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.<\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a bao gi\u1edd l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh d\u1ec5 d\u00e0ng, nh\u01b0ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y sai c\u00e1ch c\u00f2n mang l\u1ea1i nh\u1eefng h\u1ec7 l\u1ee5y n\u1eb7ng n\u1ec1 h\u01a1n v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 nh\u00e2n th\u00e2n cho nh\u00e0 qu\u1ea3n l\u00fd. Theo s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u1eeb T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, ch\u1ec9 trong 6 th\u00e1ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1],"tags":[],"class_list":["post-5760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-luat-quy-dinh","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5760"}],"version-history":[{"count":2,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5760\/revisions"}],"predecessor-version":[{"id":5765,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5760\/revisions\/5765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5763"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}