Học phí đào tạo nâng cao tay nghề mà công ty chi trả hộ có bị tính vào thu nhập chịu thuế TNCN của NLĐ

Hỏi:

Tôi là kế toán tổng hợp của công ty. Trong năm 2017 vừa qua tôi được công ty khuyến khích cho đi học 1 khóa về Báo cáo tài chính (chi phí là 7 triệu đồng được công ty trả). Vậy khoản 7 triệu đồng này tôi có bị tính vào thu nhập chịu thuế TNCN không?

Trả lời

Tư vấn Kế toán – Thuế Hoàng Gia trả lời câu hỏi của bạn như sau

Theo Tiết đ6, Điểm đ, Khoản 2, Điều 2 TT 111/2013/TT-BTC thì “Đối với khoản chi trả hộ tiền đào tạo nâng cao trình độ, tay nghề cho người lao động phù hợp với công việc chuyên môn, nghiệp vụ của người lao động hoặc theo kế hoạch của đơn vị sử dụng lao động thì không tính vào thu nhập của người lao động”

Như vậy khoản 7 triệu đồng học phí trên bạn không bị tính vào thu nhập chịu thuế TNCN, bạn yên tâm nhé.

Căn cứ: Khoản 2, Điều 2 TT 111/2013/TT-BTC

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{"id":346984,"name":"Học phí đào tạo nâng cao tay nghề mà công ty chi trả hộ có bị tính vào thu nhập chịu thuế TNCN của NLĐ","desc":"Học ph&iacute; đ&agrave;o tạo n&acirc;ng cao tay nghề m&agrave; c&ocirc;ng ty chi trả hộ c&oacute; bị t&iacute;nh v&agrave;o thu nhập chịu thuế TNCN của NLĐ<\/span><\/span><\/p>\r\n","content":"Hỏi: <\/span><\/span><\/span><\/span><\/strong><\/p>\r\n\r\nT&ocirc;i l&agrave; kế to&aacute;n tổng hợp của c&ocirc;ng ty. Trong năm 2017 vừa qua t&ocirc;i được c&ocirc;ng ty khuyến kh&iacute;ch cho đi học 1 kh&oacute;a về B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh (chi ph&iacute; l&agrave; 7 triệu đồng được c&ocirc;ng ty trả). 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báo giá"}},"widget_5748998":{"content_data":{"content":"Tư vấn &amp; báo giá"}},"widget_5749028":{"content_data":{"content":"Button"}},"widget_5744273":{"content_data":{"content":"DANH MỤC tin tức"}},"widget_5744277":{"content_data":{"content":"DANH MỤC dịch vụ"}},"widget_5744291":{"content_data":{"content":"Tin tức liên quan"}},"widget_5744292":{"content_data":[{"id":27668,"name":"Kế toán Thuế trọn gói","desc":"","content":"<table style=\"border-collapse:collapse; width:632pt; border:none\" width=\"841\">\n\t<colgroup>\n\t\t<col style=\"width:160pt\" width=\"213\" \/>\n\t\t<col span=\"4\" style=\"width:118pt\" width=\"157\" \/>\n\t<\/colgroup>\n\t<tbody>\n\t\t<tr height=\"38\" style=\"height:28.5pt\">\n\t\t\t<td class=\"xl65\" height=\"88\" rowspan=\"2\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:66.0pt; width:160pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"213\">Số lượng h&oacute;a đơn\/ th&aacute;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" colspan=\"4\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-left:none; width:472pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"628\">&nbsp;Ph&iacute; dịch vụ (vnđ\/th&aacute;ng)&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"50\" style=\"height:37.5pt\">\n\t\t\t<td class=\"xl65\" height=\"50\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:37.5pt; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Thương Mại<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">Xuất nhập khẩu<\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;X&acirc;y dựng, \n\t\t\tDịch vụ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Sản xuất, \n\t\t\tNh&agrave; h&agrave;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Kh&ocirc;ng ph&aacute;t sinh<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 1 đến 10 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">3.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 11 đến 20 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 21 đến 30 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 31 đến 50 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">8.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 51 đến 70 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">8.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">9.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 71 đến 100 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">8.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">9.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 101 đến 150 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">8.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">9.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">10.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 151 chứng từ trở l&ecirc;n<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;Thỏa thuận&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl70\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;Thỏa thuận&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;Thỏa thuận&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;Thỏa thuận&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n&nbsp;<\/p>\n\nGhi ch&uacute;:<\/span><\/span><\/span><\/u><\/b><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;B&aacute;o gi&aacute; tr&ecirc;n chưa bao gồm thuế gi&aacute; trị gia tăng 10%.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; c&oacute; thể điều chỉnh theo thực trạng, quy m&ocirc; hoạt động v&agrave; doanh thu của doanh nghiệp.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Doanh nghiệp c&oacute; yếu tố nước ngo&agrave;i, gi&aacute; thỏa thuận ri&ecirc;ng theo từng trường hợp cụ thể.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; đ&atilde; bao gồm ph&iacute; dịch vụ hỗ trợ doanh nghiệp giải tr&igrave;nh số liệu khi Thanh tra thuế, Quyết to&aacute;n thuế số liệu những năm c&oacute; li&ecirc;n quan.<\/span><\/span><\/span><\/p>\n\n- Chứng từ bao gồm: Chứng từ mua h&agrave;ng, Chứng từ b&aacute;n h&agrave;ng, sao k&ecirc; t&agrave;i khoản ng&acirc;n h&agrave;ng, hợp đồng, b&aacute;o gi&aacute;, Chứng từ BHXH, Tờ khai hải quan ...<\/span><\/span><\/span><\/p>\n","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/dich-vu\/K%E1%BA%BF%20to%C3%A1n%20tron%20goi.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/dich-vu\/K%E1%BA%BF%20to%C3%A1n%20tron%20goi.png","tags":"","count_view":0,"seo_name":"ke-toan-thue-tron-goi-1672460491","date_update":0,"date_created_format":"1673782078","meta_title":"","meta_desc":"","meta_keyword":"","price":false,"price_final":false,"icon_svg":"","qr_code":"https:\/\/hoanggia-rfc.vn\/ke-toan-thue-tron-goi-1672460491"},{"id":27669,"name":"Báo cáo tài chính cuối năm","desc":"","content":"<table style=\"border-collapse:collapse; width:632pt; border:none\" width=\"841\">\n\t<colgroup>\n\t\t<col style=\"width:160pt\" width=\"213\" \/>\n\t\t<col span=\"4\" style=\"width:118pt\" width=\"157\" \/>\n\t<\/colgroup>\n\t<tbody>\n\t\t<tr height=\"38\" style=\"height:28.5pt\">\n\t\t\t<td class=\"xl63\" height=\"88\" rowspan=\"2\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:66.0pt; width:160pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"213\">Số lượng h&oacute;a đơn\/ th&aacute;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl63\" colspan=\"4\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-left:none; width:472pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"628\">&nbsp;Ph&iacute; dịch vụ (vnđ\/th&aacute;ng)&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"50\" style=\"height:37.5pt\">\n\t\t\t<td class=\"xl63\" height=\"50\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:37.5pt; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Thương Mại<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl63\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">Xuất nhập khẩu<\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl63\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;X&acirc;y dựng, \n\t\t\tDịch vụ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl63\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Sản xuất, \n\t\t\tNh&agrave; h&agrave;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Kh&ocirc;ng ph&aacute;t sinh<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl69\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">1.000.000<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;1.000.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">&nbsp;1.000.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 1 đến 10 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">3.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">3.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 11 đến 20 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">3.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 21 đến 30 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 31 đến 50 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">4.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 51 đến 70 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 71 đến 100 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">5.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 101 đến 150 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">6.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">7.500.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">8.000.000 <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl64\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 151 chứng từ trở l&ecirc;n<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">Thỏa thuận<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">Thỏa thuận<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">Thỏa thuận<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border-right: 0.5pt solid windowtext; border-bottom: 0.5pt solid windowtext; border-image: initial; border-top: none; border-left: none; vertical-align: middle; padding-top: 1px; padding-right: 1px; padding-left: 1px; white-space: nowrap; text-align: center;\">Thỏa thuận<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl71\" colspan=\"2\" height=\"33\" style=\"border:none; border-bottom:0.5pt solid windowtext; background:#d9d9d9; border-right:.5pt solid black; height:24.75pt; text-align:left; vertical-align:middle; border-top:0.5pt solid windowtext; border-left:0.5pt solid windowtext; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">K&ecirc; khai, quyết to&aacute;n thuế Thu nhập c&aacute; nh&acirc;n<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl70\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl66\" colspan=\"2\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;Ph&iacute; dịch vụ (vnđ\/lần)&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl75\" colspan=\"2\" height=\"33\" style=\"border:none; border-bottom:0.5pt solid windowtext; border-right:.5pt solid black; height:24.75pt; text-align:left; vertical-align:middle; border-top:0.5pt solid windowtext; border-left:0.5pt solid windowtext; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Người Việt Nam<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl73\" colspan=\"3\" style=\"border:none; border-bottom:0.5pt solid windowtext; border-right:.5pt solid black; border-left:none; text-align:center; vertical-align:middle; border-top:0.5pt solid windowtext; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;Chỉ từ 2.000.000đ&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl75\" colspan=\"2\" height=\"33\" style=\"border:none; border-bottom:0.5pt solid windowtext; border-right:.5pt solid black; height:24.75pt; text-align:left; vertical-align:middle; border-top:0.5pt solid windowtext; border-left:0.5pt solid windowtext; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Người nước ngo&agrave;i<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl73\" colspan=\"3\" style=\"border:none; border-bottom:0.5pt solid windowtext; border-right:.5pt solid black; border-left:none; text-align:center; vertical-align:middle; border-top:0.5pt solid windowtext; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;Chỉ từ 2.500.000đ&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n&nbsp;<\/p>\n\nGhi ch&uacute;:<\/span><\/span><\/span><\/u><\/b><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Giảm ngay 5% gi&aacute; trị G&oacute;i Kế to&aacute;n - Thuế trọn g&oacute;i<\/strong><\/u>&nbsp;cho 01 năm t&agrave;i ch&iacute;nh tiếp theo.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;B&aacute;o gi&aacute; tr&ecirc;n chưa bao gồm thuế gi&aacute; trị gia tăng 10%.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; c&oacute; thể điều chỉnh theo thực trạng, quy m&ocirc; hoạt động v&agrave; doanh thu của doanh nghiệp.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Doanh nghiệp c&oacute; yếu tố nước ngo&agrave;i, gi&aacute; thỏa thuận ri&ecirc;ng theo từng trường hợp cụ thể.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; đ&atilde; bao gồm ph&iacute; dịch vụ hỗ trợ doanh nghiệp giải tr&igrave;nh số liệu khi Thanh tra thuế, Quyết to&aacute;n thuế số liệu những năm c&oacute; li&ecirc;n quan.<\/span><\/span><\/span><\/p>\n\n- Chứng từ bao gồm: Chứng từ mua h&agrave;ng, Chứng từ b&aacute;n h&agrave;ng, sao k&ecirc; t&agrave;i khoản ng&acirc;n h&agrave;ng, hợp đồng, b&aacute;o gi&aacute;, Chứng từ BHXH, Tờ khai hải quan ...<\/span><\/span><\/span><\/p>\n","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/dich-vu\/bctc.png?t=1752798665","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/dich-vu\/bctc.png?t=1752798647","tags":"","count_view":0,"seo_name":"bao-cao-tai-chinh-cuoi-nam","date_update":0,"date_created_format":"1673782134","meta_title":"","meta_desc":"","meta_keyword":"","price":false,"price_final":false,"icon_svg":"","qr_code":"https:\/\/hoanggia-rfc.vn\/bao-cao-tai-chinh-cuoi-nam"},{"id":27773,"name":"Rà soát sổ sách kế toán","desc":"","content":"<table style=\"border-collapse:collapse; width:632pt; border:none\" width=\"841\">\n\t<colgroup>\n\t\t<col style=\"width:160pt\" width=\"213\" \/>\n\t\t<col span=\"4\" style=\"width:118pt\" width=\"157\" \/>\n\t<\/colgroup>\n\t<tbody>\n\t\t<tr height=\"38\" style=\"height:28.5pt\">\n\t\t\t<td class=\"xl65\" height=\"88\" rowspan=\"2\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:66.0pt; width:160pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"213\">Số lượng h&oacute;a đơn\/ th&aacute;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" colspan=\"4\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-left:none; width:472pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"628\">&nbsp;Ph&iacute; dịch vụ (vnđ\/th&aacute;ng)&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"50\" style=\"height:37.5pt\">\n\t\t\t<td class=\"xl65\" height=\"50\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; height:37.5pt; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Thương Mại<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">Xuất nhập khẩu<\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;X&acirc;y dựng, \n\t\t\tDịch vụ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl65\" style=\"border:0.5pt solid windowtext; background:#d9d9d9; border-top:none; border-left:none; width:118pt; text-align:center; vertical-align:middle; white-space:normal; padding-top:1px; padding-right:1px; padding-left:1px\" width=\"157\">&nbsp;Sản xuất, \n\t\t\tNh&agrave; h&agrave;ng<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 1 đến 10 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;2.300.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;2.600.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;2.600.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.000.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 11 đến 20 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;2.600.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.200.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.200.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.500.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 21 đến 30 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.000.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.700.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.700.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.200.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 31 đến 50 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.400.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.300.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.300.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.700.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 51 đến 70 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;3.800.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.900.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.900.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;5.300.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 71 đến 100 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.300.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;5.500.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;5.500.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;6.000.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 101 đến 150 chứng từ<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;4.800.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;6.200.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;6.200.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;6.700.000&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t\t<tr height=\"33\" style=\"height:24.75pt\">\n\t\t\t<td class=\"xl66\" height=\"33\" style=\"border:0.5pt solid windowtext; height:24.75pt; border-top:none; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">Từ 151 chứng từ trở l&ecirc;n<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl67\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;&nbsp;Thỏa thuận&nbsp;&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;&nbsp;Thỏa thuận&nbsp;&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;&nbsp;Thỏa thuận&nbsp;&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t\t<td class=\"xl68\" style=\"border:0.5pt solid windowtext; border-top:none; border-left:none; text-align:center; vertical-align:middle; padding-top:1px; padding-right:1px; padding-left:1px; white-space:nowrap\">&nbsp;&nbsp;Thỏa thuận&nbsp;&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n&nbsp;<\/p>\n\nGhi ch&uacute;:<\/span><\/span><\/span><\/span><\/u><\/b><\/span><\/span><\/span><\/p>\n\n-&nbsp;Sau khi r&agrave; so&aacute;t nếu Doanh nghiệp c&oacute; nhu cầu l&agrave;m lại sổ s&aacute;ch, b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh sẽ được ưu đ&atilde;i giảm gi&aacute; 5% B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh cuối năm.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;B&aacute;o gi&aacute; tr&ecirc;n chưa bao gồm thuế gi&aacute; trị gia tăng 10%.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; c&oacute; thể điều chỉnh theo thực trạng, quy m&ocirc; hoạt động v&agrave; doanh thu của doanh nghiệp.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Doanh nghiệp c&oacute; yếu tố nước ngo&agrave;i sẽ trao đổi cụ thể.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n-&nbsp;Gi&aacute; đ&atilde; bao gồm ph&iacute; dịch vụ hỗ trợ doanh nghiệp giải tr&igrave;nh số liệu khi Thanh tra thuế, Quyết to&aacute;n thuế số liệu những năm c&oacute; li&ecirc;n quan.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n- Chứng từ bao gồm: Chứng từ mua h&agrave;ng, Chứng từ b&aacute;n h&agrave;ng, sao k&ecirc; t&agrave;i khoản ng&acirc;n h&agrave;ng, hợp đồng, b&aacute;o gi&aacute;, Chứng từ BHXH, Tờ khai hải quan ...<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n\n&nbsp;<\/p>\n","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/dich-vu\/ra%20soat.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/dich-vu\/ra%20soat.png","tags":"","count_view":0,"seo_name":"ra-soat-so-sach-ke-toan","date_update":0,"date_created_format":"1673235429","meta_title":"","meta_desc":"","meta_keyword":"","price":false,"price_final":false,"icon_svg":"","qr_code":"https:\/\/hoanggia-rfc.vn\/ra-soat-so-sach-ke-toan"}]},"widget_5749006":{"content_data":{"content":"Đăng ký để\n"}},"widget_5749007":{"content_data":{"content":"Nhận thông tin cập nhật mới nhất\n\n"}},"widget_5749003":{"content_data":{"content":"Đăng ký"}},"widget_5749010":{"content_data":{"content":"Địa chỉ:<\/p>\n"}},"widget_5749013":{"content_data":{"content":"Hotline:<\/p>\n"}},"widget_5749016":{"content_data":{"content":"Email:<\/p>\n"}},"widget_5749018":{"content_data":{"content":"DANH MỤC\n"}},"widget_5749019":{"content_data":[{"id":123833,"name":"Trang chủ","desc":"","content":"","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","tags":"","count_view":0,"seo_name":"","date_update":0,"date_created_format":"0","meta_title":"","meta_desc":"","meta_keyword":"","unique":63457,"index":0},{"id":123836,"name":"Thư viện ảnh","desc":"","content":"","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","tags":"","count_view":0,"seo_name":"thu-vien-anh","date_update":0,"date_created_format":"0","meta_title":"","meta_desc":"","meta_keyword":"","unique":63466,"index":2},{"id":123843,"name":"Nghiệp vụ","desc":"","content":"","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","tags":"","count_view":0,"seo_name":"nghiep-vu","date_update":0,"date_created_format":"0","meta_title":"","meta_desc":"","meta_keyword":"","unique":63463,"index":3},{"id":123845,"name":"Liên hệ","desc":"","content":"","image_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","image_thumb_url":"https:\/\/hoanggia-rfc.vn\/datafiles\/16269\/upload\/thumb_images\/tin-tuc\/K%E1%BA%BF%20to%C3%A1n%201.png","tags":"","count_view":0,"seo_name":"lien-he","date_update":0,"date_created_format":"0","meta_title":"","meta_desc":"","meta_keyword":"","unique":63465,"index":4}]},"widget_5749020":{"content_data":[]},"widget_5749022":{"content_data":{"content":"FANPAGE\n"}},"widget_5869725":{"content_data":{"content":"Yêu Cầu Tư Vấn &amp; 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