{"id":6803,"date":"2026-08-24T15:33:27","date_gmt":"2026-08-24T08:33:27","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6803"},"modified":"2026-08-24T15:33:57","modified_gmt":"2026-08-24T08:33:57","slug":"thu-tuc-giai-the-doanh-nghiep-va-nghia-vu","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/","title":{"rendered":"Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n bi\u1ebft"},"content":{"rendered":"<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 14px 18px; margin: 20px 0;\">\n<div style=\"font-size: 16px; font-weight: bold; color: #b47500; margin-bottom: 8px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3\u5148\u751f<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> \u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 10px; padding-top: 10px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>\u7b14\u8bb0\uff1a<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<\/div>\n<p>C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 v\u00e0 Lu\u1eadt s\u1ed1 76\/2025\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p; Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/p>\n<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng sau khi \u0111\u00e3 x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan. V\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd tr\u00ecnh t\u1ef1 th\u00f4ng b\u00e1o gi\u1ea3i th\u1ec3, thanh l\u00fd t\u00e0i s\u1ea3n, x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3.<\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Quy_trinh_giai_the_cong_ty_gom_nhung_buoc_nao\" >Quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Buoc_1_Thong_qua_quyet_dinh_giai_the\" >B\u01b0\u1edbc 1. Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3<\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Buoc_2_Hoan_tat_nghia_vu_tai_chinh_va_thanh_ly_tai_san\" >B\u01b0\u1edbc 2. Ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Thanh_toan_quyen_loi_nguoi_lao_dong\" >Thanh to\u00e1n quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Hoan_thanh_nghia_vu_thue\" >Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Thanh_ly_tai_san_va_thanh_toan_cac_khoan_no_khac\" >Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c<\/a><\/li><\/ul><\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Buoc_3_Cham_dut_hoat_dong_chi_nhanh_van_phong_dai_dien_va_dia_diem_kinh_doanh\" >B\u01b0\u1edbc 3. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Buoc_4_Nop_ho_so_dang_ky_giai_the\" >B\u01b0\u1edbc 4. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3<\/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:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Cac_truong_hop_doanh_nghiep_duoc_giai_the\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Dieu_kien_de_doanh_nghiep_duoc_giai_the\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<\/a><\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Ho_so_giai_the_cong_ty_gom_nhung_gi\" >H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty g\u1ed3m nh\u1eefng g\u00ec<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Thoi_gian_thuc_hien_thu_tuc_giai_the_cong_ty\" >Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Cac_yeu_to_anh_huong_den_thoi_gian_giai_the\" >C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi gian gi\u1ea3i th\u1ec3<\/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\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Nhung_luu_y_quan_trong_khi_thuc_hien_quy_trinh_giai_the_cong_ty\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Cac_loi_thuong_khien_qua_trinh_giai_the_phat_sinh_vuong_mac\" >C\u00e1c l\u1ed7i th\u01b0\u1eddng khi\u1ebfn qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Nhung_hieu_nham_thuong_gap_ve_quy_trinh_giai_the\" >Nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh gi\u1ea3i th\u1ec3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Goc_nhin_chuyen_gia_MAN\" >G\u00f3c nh\u00ecn chuy\u00ean gia MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Cau_hoi_thuong_gap_ve_thu_tuc_giai_the_cong_ty\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Cong_ty_con_no_thue_co_duoc_giai_the_khong\" >C\u00f4ng ty c\u00f2n n\u1ee3 thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Sau_khi_thanh_toan_het_no_bao_lau_phai_nop_ho_so_giai_the\" >Sau khi thanh to\u00e1n h\u1ebft n\u1ee3 bao l\u00e2u ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-doanh-nghiep-va-nghia-vu\/#Doanh_nghiep_co_chi_nhanh_phai_xu_ly_the_nao_truoc_khi_giai_the\" >Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_giai_the_cong_ty_gom_nhung_buoc_nao\"><\/span>Quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty g\u1ed3m nhi\u1ec1u c\u00f4ng vi\u1ec7c li\u00ean ti\u1ebfp, t\u1eeb th\u00f4ng qua ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n, thanh to\u00e1n c\u00f4ng n\u1ee3, x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng tin v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3 trong 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3.<\/p>\n<p>Tr\u00ecnh t\u1ef1 c\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t nh\u01b0 sau:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.7994%;\" width=\"221\"><strong>\u9636\u6bb5<\/strong><\/td>\n<td style=\"text-align: center; width: 42.2882%;\" width=\"221\"><strong>C\u00f4ng vi\u1ec7c ch\u00ednh<\/strong><\/td>\n<td style=\"text-align: center; width: 40.1883%;\" width=\"221\"><strong>M\u1ed1c c\u1ea7n l\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">1<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">Th\u00f4ng qua ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">2<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">G\u1eedi th\u00f4ng tin v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Trong 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">3<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">Thanh l\u00fd t\u00e0i s\u1ea3n, x\u1eed l\u00fd c\u00f4ng n\u1ee3, thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">4<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">Ch\u1ea5m d\u1ee9t chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1ebfu c\u00f3<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">5<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.7994%; text-align: center;\" width=\"221\">6<\/td>\n<td style=\"width: 42.2882%;\" width=\"221\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 C\u01a1 quan thu\u1ebf x\u1eed l\u00fd th\u00f4ng tin<\/td>\n<td style=\"width: 40.1883%;\" width=\"221\">Theo th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 cu\u1ed1i c\u00f9ng kh\u00f4ng ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u1eddi gian gi\u1ea3i th\u1ec3. Ph\u1ea7n l\u1edbn th\u1eddi gian th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 n\u1eb1m \u1edf vi\u1ec7c x\u1eed l\u00fd c\u00f4ng n\u1ee3, thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u00e0i s\u1ea3n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n<p>\u0110\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/huong-dan-giai-the-doanh-nghiep\/\">h\u01b0\u1edbng d\u1eabn gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thong_qua_quyet_dinh_giai_the\"><\/span>B\u01b0\u1edbc 1. Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng qua ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 theo \u0111\u00fang th\u1ea9m quy\u1ec1n c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh. Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p g\u1eedi c\u00e1c gi\u1ea5y t\u1edd theo quy \u0111\u1ecbnh \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<p>Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, quy\u1ebft \u0111\u1ecbnh thu\u1ed9c v\u1ec1 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n. C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh; c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty h\u1ee3p danh th\u1ef1c hi\u1ec7n theo ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean; c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u1ef1c hi\u1ec7n theo ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/p>\n<p>Ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ea7n th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung theo Lu\u1eadt Doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p, l\u00fd do gi\u1ea3i th\u1ec3, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Hoan_tat_nghia_vu_tai_chinh_va_thanh_ly_tai_san\"><\/span>B\u01b0\u1edbc 2. Ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c, \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111ang trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i khi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n gi\u1ea3i th\u1ec3.<\/p>\n<p>Theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n n\u1ee3 khi gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"width: 24.7647%; text-align: center;\" width=\"331\"><strong>\u547d\u4ee4<\/strong><\/td>\n<td style=\"width: 74.7285%; text-align: center;\" width=\"331\"><strong>Nh\u00f3m ngh\u0129a v\u1ee5<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.7647%; text-align: center;\" width=\"331\">1<\/td>\n<td style=\"width: 74.7285%;\" width=\"331\">C\u00e1c kho\u1ea3n n\u1ee3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p, b\u1ea3o hi\u1ec3m v\u00e0 quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.7647%; text-align: center;\" width=\"331\">2<\/td>\n<td style=\"width: 74.7285%;\" width=\"331\">N\u1ee3 thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.7647%; text-align: center;\" width=\"331\">3<\/td>\n<td style=\"width: 74.7285%;\" width=\"331\">\u5176\u4ed6\u503a\u52a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sau khi thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh, ph\u1ea7n t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd cho ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_toan_quyen_loi_nguoi_lao_dong\"><\/span>Thanh to\u00e1n quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t trong qu\u00e1 tr\u00ecnh thanh l\u00fd. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p>\u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u1ea3i \u0111\u00f3ng, s\u1ed1 \u0111\u00e3 \u0111\u00f3ng v\u00e0 kho\u1ea3n c\u00f2n ph\u1ea3i thanh to\u00e1n \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u00e3 chu\u1ea9n b\u1ecb nh\u01b0ng ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_thanh_nghia_vu_thue\"><\/span>Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3. Theo quy tr\u00ecnh \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 hi\u1ec7n h\u00e0nh, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi th\u00f4ng tin v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 cho C\u01a1 quan thu\u1ebf; C\u01a1 quan thu\u1ebf c\u00f3 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. N\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn c\u1ee7a C\u01a1 quan thu\u1ebf ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn x\u00e1c nh\u1eadn doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd theo th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u1edd khai, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n t\u1ea1i. Kh\u00f4ng n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i c\u00f3 m\u1ed9t gi\u1ea5y x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang r\u1ed3i m\u1edbi \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3.<\/p>\n<p>N\u1ed9i dung chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o t\u1ea1i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nhung-nghia-vu-thue-khi-giai-the-doanh-nghiep\/\">b\u00e0i vi\u1ebft v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a>.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_va_thanh_toan_cac_khoan_no_khac\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c.<\/p>\n<p>Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu ba nh\u00f3m d\u1eef li\u1ec7u: s\u1ed5 k\u1ebf to\u00e1n, c\u00f4ng n\u1ee3 th\u1ef1c t\u1ebf v\u00e0 t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf. N\u1ebfu ba nh\u00f3m s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp, c\u1ea7n x\u1eed l\u00fd nghi\u1ec7p v\u1ee5, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 danh s\u00e1ch ch\u1ee7 n\u1ee3.<\/p>\n<figure id=\"attachment_6804\" aria-describedby=\"caption-attachment-6804\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6804\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet.png\" alt=\"Thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 co\u0302ng ty va\u0300 nghi\u0303a vu\u0323 thue\u0302\u0301 ca\u0302\u0300n bie\u0302\u0301t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-giai-the-cong-ty-va-nghia-vu-thue-can-biet-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6804\" class=\"wp-caption-text\">Thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 co\u0302ng ty va\u0300 nghi\u0303a vu\u0323 thue\u0302\u0301 ca\u0302\u0300n bie\u0302\u0301t<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Cham_dut_hoat_dong_chi_nhanh_van_phong_dai_dien_va_dia_diem_kinh_doanh\"><\/span>B\u01b0\u1edbc 3. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. Vi\u1ec7c x\u1eed l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ed3ng th\u1eddi tr\u00ean ph\u01b0\u01a1ng di\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng k\u00ea khai, n\u1ed9p thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 c\u00f2n t\u1ed3n t\u1ea1i c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c. Kh\u00f4ng n\u00ean ch\u1ec9 hi\u1ec3u vi\u1ec7c \u0111\u00f3ng chi nh\u00e1nh ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00e0 x\u00f3a t\u00ean tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_dang_ky_giai_the\"><\/span>B\u01b0\u1edbc 4. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 23\/07\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng ph\u1ea3i c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n, Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh b\u1ed5 sung v\u1ec1 b\u1ea3n sao s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng trong h\u1ed3 s\u01a1 theo tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/p>\n<p>Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi th\u00f4ng tin cho C\u01a1 quan thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd trong th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_doanh_nghiep_duoc_giai_the\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0110i\u1ec1u 207 Lu\u1eadt Doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 k\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ghi trong \u0110i\u1ec1u l\u1ec7 m\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n; theo ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p; kh\u00f4ng c\u00f2n \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh; ho\u1eb7c b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ho\u00e0n to\u00e0n c\u00f3 c\u00f9ng tr\u00ecnh t\u1ef1. Gi\u1ea3i th\u1ec3 theo ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3; tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo tr\u00ecnh t\u1ef1 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc gi\u1eefa gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n, c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/so-sanh-giai-the-va-pha-san-doanh-nghiep\/\">b\u00e0i so s\u00e1nh gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_duoc_giai_the\"><\/span>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c, \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111ang trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1ea3i th\u1ec3 v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 c\u1ea7n xem x\u00e9t th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n.<\/p>\n<p>Tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t t\u1ed1i thi\u1ec3u ba nh\u00f3m v\u1ea5n \u0111\u1ec1: ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m, ngh\u0129a v\u1ee5 thu\u1ebf, c\u00f9ng to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c.<\/p>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ea5n \u0111\u1ec1 v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n, kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng gi\u1ea3i th\u1ec3 l\u00e0 ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p. C\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giai_the_cong_ty_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty g\u1ed3m nh\u1eefng g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. V\u1ec1 h\u1ed3 s\u01a1 c\u1ed1t l\u00f5i, \u0110i\u1ec1u 210 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn th\u00f4ng b\u00e1o gi\u1ea3i th\u1ec3, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 danh s\u00e1ch ch\u1ee7 n\u1ee3, trong \u0111\u00f3 th\u1ec3 hi\u1ec7n vi\u1ec7c thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n<ul>\n<li>Th\u00f4ng b\u00e1o v\u1ec1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/li>\n<li>B\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p.<\/li>\n<li>Danh s\u00e1ch ch\u1ee7 n\u1ee3 v\u00e0 s\u1ed1 n\u1ee3 \u0111\u00e3 thanh to\u00e1n, bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 v\u1ec1 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng ph\u1ea3i c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n, c\u1ea7n ki\u1ec3m tra th\u00eam y\u00eau c\u1ea7u v\u1ec1 b\u1ea3n sao s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/p>\n<p>Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3. H\u1ed3 s\u01a1 kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c gi\u1ea3 m\u1ea1o c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_gian_thuc_hien_thu_tuc_giai_the_cong_ty\"><\/span>Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 m\u1ed1c th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 nh\u01b0ng kh\u00f4ng c\u00f3 m\u1ed9t th\u1eddi h\u1ea1n c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. V\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng tin v\u1ec1 ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 trong 07 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3.<\/p>\n<p>Sau khi nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3, C\u01a1 quan thu\u1ebf c\u00f3 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf; C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c theo \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/p>\n<p>Kh\u00f4ng n\u00ean kh\u1eb3ng \u0111\u1ecbnh to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ch\u1ec9 m\u1ea5t v\u00e0i ng\u00e0y ho\u1eb7c m\u1eb7c \u0111\u1ecbnh m\u1ea5t m\u1ed9t \u0111\u1ebfn v\u00e0i th\u00e1ng. Th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, thu\u1ebf, c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_thoi_gian_giai_the\"><\/span>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi gian gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1eddi gian gi\u1ea3i th\u1ec3 th\u1ef1c t\u1ebf kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n x\u1eed l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. M\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian h\u01a1n \u0111\u1ec3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1:<\/p>\n<ul>\n<li>S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: c\u00f2n giao d\u1ecbch, h\u00f3a \u0111\u01a1n ho\u1eb7c s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li>Ngh\u0129a v\u1ee5 thu\u1ebf: c\u00f2n t\u1edd khai, ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ngh\u0129a v\u1ee5 kh\u00e1c c\u1ea7n x\u1eed l\u00fd.<\/li>\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m: c\u00f2n ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p ho\u1eb7c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m ch\u01b0a ho\u00e0n t\u1ea5t.<\/li>\n<li>\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c: c\u00f3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ch\u01b0a ch\u1ea5m d\u1ee9t.<\/li>\n<li>T\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3: c\u00f2n t\u00e0i s\u1ea3n ph\u1ea3i thanh l\u00fd ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 c\u1ea7n x\u1eed l\u00fd.<\/li>\n<\/ul>\n<p>V\u00ec v\u1eady, vi\u1ec7c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ee7 t\u1ee5c th\u01b0\u1eddng c\u00f3 \u00fd ngh\u0129a l\u1edbn h\u01a1n vi\u1ec7c ch\u1ec9 quan t\u00e2m \u0111\u1ebfn th\u1eddi h\u1ea1n x\u1eed l\u00fd h\u1ed3 s\u01a1 cu\u1ed1i c\u00f9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_thuc_hien_quy_trinh_giai_the_cong_ty\"><\/span>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Gi\u1ea3i th\u1ec3 l\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 c\u00f2n t\u1ed3n t\u1ea1i ch\u1ee9 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i tr\u1ea1ng th\u00e1i tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, k\u1ebf to\u00e1n, thu\u1ebf, lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m, t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3.<\/p>\n<p>M\u1ed9t l\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 doanh nghi\u1ec7p t\u1eadp trung v\u00e0o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd nh\u01b0ng ch\u01b0a x\u1eed l\u00fd d\u1eef li\u1ec7u k\u1ebf to\u00e1n. C\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, kho\u1ea3n vay, h\u00f3a \u0111\u01a1n v\u00e0 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 c\u00f2n l\u1ea1i.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/chi-phi-giai-the-doanh-nghiep\/\">chi ph\u00ed gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a> \u0111\u1ec3 d\u1ef1 to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_khien_qua_trinh_giai_the_phat_sinh_vuong_mac\"><\/span>C\u00e1c l\u1ed7i th\u01b0\u1eddng khi\u1ebfn qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3:<\/p>\n<ul>\n<li>Ch\u01b0a ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<li>S\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 tr\u00ean h\u1ed3 s\u01a1 kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/li>\n<li>Ch\u01b0a x\u1eed l\u00fd \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c b\u1ea3o hi\u1ec3m.<\/li>\n<li>S\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu, thu\u1eadt ng\u1eef ho\u1eb7c quy tr\u00ecnh theo quy \u0111\u1ecbnh c\u0169.<\/li>\n<li>Hi\u1ec3u sai r\u1eb1ng n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u1ed3ng ngh\u0129a v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 ch\u1ea5m d\u1ee9t ngay.<\/li>\n<\/ul>\n<p>\u0110\u1eb7c bi\u1ec7t, thu\u1eadt ng\u1eef c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo h\u1ec7 th\u1ed1ng hi\u1ec7n h\u00e0nh. Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh, v\u00ec v\u1eady kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh d\u00f9ng c\u00e1ch g\u1ecdi c\u0169 trong n\u1ed9i dung h\u01b0\u1edbng d\u1eabn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_hieu_nham_thuong_gap_ve_quy_trinh_giai_the\"><\/span>Nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f2n n\u1ee3 thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 r\u1ed3i tr\u1ea3 sau l\u00e0 c\u00e1ch hi\u1ec3u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3. Doanh nghi\u1ec7p ph\u1ea3i b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3.<\/p>\n<p>N\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 ch\u1ea5m d\u1ee9t ngay. Sau khi ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c th\u00f4ng qua, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan tr\u01b0\u1edbc khi t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh.<\/p>\n<p>T\u1ea1m ng\u1eebng kinh doanh l\u00e2u ng\u00e0y c\u0169ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi t\u1ef1 \u0111\u1ed9ng gi\u1ea3i th\u1ec3. T\u1ea1m ng\u1eebng v\u00e0 gi\u1ea3i th\u1ec3 l\u00e0 hai tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd kh\u00e1c nhau, v\u1edbi th\u1ee7 t\u1ee5c v\u00e0 ngh\u0129a v\u1ee5 ri\u00eang.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Goc_nhin_chuyen_gia_MAN\"><\/span>G\u00f3c nh\u00ecn chuy\u00ean gia MAN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, ph\u1ea7n kh\u00f3 c\u1ee7a m\u1ed9t h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf thao t\u00e1c n\u1ed9p h\u1ed3 s\u01a1 cu\u1ed1i c\u00f9ng m\u00e0 n\u1eb1m \u1edf vi\u1ec7c l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u tr\u01b0\u1edbc khi doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thanh l\u00fd.<\/p>\n<p>MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t s\u1edbm c\u00e1c nh\u00f3m d\u1eef li\u1ec7u c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra ngh\u0129a v\u1ee5 c\u00f2n t\u1ed3n t\u1ea1i, g\u1ed3m c\u00f4ng n\u1ee3 ph\u1ea3i thu, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, kho\u1ea3n vay, h\u00f3a \u0111\u01a1n, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi lao \u0111\u1ed9ng. M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ef1c s\u1ef1 c\u00f2n t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 n\u00e0o tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o thanh l\u00fd.<\/p>\n<p>M\u1ed9t c\u00e1ch ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 l\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 k\u1ebf to\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3. N\u1ebfu s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp, c\u1ea7n x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o thanh l\u00fd.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p, nhi\u1ec1u n\u0103m ch\u01b0a quy\u1ebft to\u00e1n, nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c c\u00f4ng n\u1ee3 l\u1edbn, vi\u1ec7c r\u00e0 so\u00e1t tr\u01b0\u1edbc khi th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 th\u01b0\u1eddng gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i x\u1eed l\u00fd l\u1ea1i h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u, c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/dich-vu-giai-the-doanh-nghiep\/\">d\u1ecbch v\u1ee5 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u1ee7a MAN<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty l\u00e0 qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p sau khi \u0111\u00e3 x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 giai \u0111o\u1ea1n th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, giai \u0111o\u1ea1n thanh l\u00fd v\u00e0 thanh to\u00e1n ngh\u0129a v\u1ee5 v\u1edbi b\u01b0\u1edbc \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 cu\u1ed1i c\u00f9ng.<\/p>\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng tin v\u1ec1 ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c; sau khi thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh v\u00e0 C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, vi\u1ec7c r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, thu\u1ebf, b\u1ea3o hi\u1ec3m, lao \u0111\u1ed9ng, t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng. Th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1 ngay t\u1eeb \u0111\u1ea7u gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1, ph\u00e1t sinh ngh\u0129a v\u1ee5 ch\u01b0a x\u1eed l\u00fd v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd sau khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<blockquote><p><span style=\"color: #ff6600;\"><em><strong>Ngu\u1ed3n ph\u00e1p l\u00fd tham kh\u1ea3o<\/strong><\/em><\/span><\/p>\n<p><em>C\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng tin ph\u00e1p l\u00fd trong b\u00e0i:<\/em><\/p>\n<p><em><a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=214562&amp;orggroupid=1&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt s\u1ed1 76\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218986&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/vanban.chinhphu.vn\/\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/dangkykinhdoanh.gov.vn\/\" target=\"_blank\" rel=\"noopener\">\u56fd\u5bb6\u4f01\u4e1a\u6ce8\u518c\u95e8\u6237\u7f51\u7ad9<\/a><\/em><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thu_tuc_giai_the_cong_ty\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_con_no_thue_co_duoc_giai_the_khong\"><\/span>C\u00f4ng ty c\u00f2n n\u1ee3 thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c. Trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3, C\u01a1 quan thu\u1ebf tham gia trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sau_khi_thanh_toan_het_no_bao_lau_phai_nop_ho_so_giai_the\"><\/span>Sau khi thanh to\u00e1n h\u1ebft n\u1ee3 bao l\u00e2u ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_chi_nhanh_phai_xu_ly_the_nao_truoc_khi_giai_the\"><\/span>Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean Ch\u1ee9c danh: S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam Kinh nghi\u1ec7m: H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh L\u01b0u \u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14],"tags":[],"class_list":["post-6803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6803","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=6803"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6803\/revisions"}],"predecessor-version":[{"id":6806,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6803\/revisions\/6806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6805"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}