{"id":7164,"date":"2026-01-06T02:57:05","date_gmt":"2026-01-06T09:57:05","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7164"},"modified":"2026-01-06T02:57:05","modified_gmt":"2026-01-06T09:57:05","slug":"diem-moi-xu-phat-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/","title":{"rendered":"2026 \u5e74 1 \u6708 16 \u65e5\u3088\u308a\u3001\u7a0e\u91d1\u3068\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u65b0\u3057\u3044\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u670816\u65e5\u306b\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u305f\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u8ab2\u7a0e\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u4e00\u9023\u306e\u91cd\u8981\u306a\u898f\u5b9a\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u7a0e\u52d9\u5c40\u306f\u30012025\u5e74\u516c\u5f0f\u66f8\u7c216175\/CT-PC\u3092\u901a\u3058\u3066\u3001\u7f70\u5247\u306e\u7bc4\u56f2\u3001\u7f70\u5247\u6c34\u6e96\u306e\u9069\u7528\u539f\u5247\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u898f\u5236\u9055\u53cd\u3001\u305d\u3057\u3066\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u7ba1\u7406\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5f53\u5c40\u306e\u7f70\u5247\u8ce6\u8ab2\u6a29\u9650\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u65b0\u30dd\u30a4\u30f3\u30c8\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002\u672c\u7a3f\u3067\u306f\u3001\u653f\u4ee4310\/2025\/ND-CP\u306e\u4e3b\u8981\u306a\u5909\u66f4\u70b9\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u3001\u7a0e\u7406\u58eb\u3078\u306e\u5b9f\u52d9\u7684\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7d0d\u7a0e\u8005\u304c2026\u5e74\u4ee5\u964d\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Co_so_phap_ly_va_thoi_diem_ap_dung\" >\u6cd5\u7684\u6839\u62e0\u3068\u7533\u8acb\u6642\u671f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Cac_diem_moi_noi_bat_trong_Nghi_dinh_3102025ND-CP\" >\u653f\u4ee4310\/2025\/ND-CP\u306e\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\" >\u898f\u5236\u3068\u9055\u53cd\u306e\u7bc4\u56f2\u306e\u62e1\u5927\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Nguyen_tac_xu_phat_moi\" >\u65b0\u3057\u3044\u7f70\u5247\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_ve_tinh_tiet_nang\" >\u5206\u6ccc\u306e\u5909\u5316<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\" >\u95a2\u4e0e\u3057\u305f\u56e3\u4f53\u3084\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7f70\u5247\u898f\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\" >\u8acb\u6c42\u66f8\u3092\u8aa4\u3063\u305f\u6642\u671f\u306b\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306e\u67a0\u7d44\u307f\u3092\u6539\u6b63\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_tham_quyen_xu_phat\" >\u7f70\u5247\u3092\u79d1\u3059\u6a29\u9650\u306e\u5909\u66f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\" >\u7f70\u5247\u3092\u79d1\u3059\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u898f\u5247\u3092\u6539\u6b63\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\" >\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u884c\u653f\u7f70\u3092\u8abf\u6574\u3057\u3001\u5ec3\u6b62\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_thoi_diem_ap_dung\"><\/span><b>\u6cd5\u7684\u6839\u62e0\u3068\u7533\u8acb\u6642\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u304a\u3088\u3073\u8acb\u6c42\u66f8\u7f70\u91d1\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u306f\u3001\u4ee5\u4e0b\u306b\u57fa\u3065\u3044\u3066\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee4 125\/2020\/ND-CP\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u653f\u4ee4\u30022026\u5e741\u670816\u65e5\u304b\u3089\u767a\u52b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 22 \u65e5\u4ed8\u306e\u7a0e\u52d9\u7dcf\u5c40\u767a\u884c\u306e\u516c\u5f0f\u6587\u66f8 6175\/TCT-PC \u3067\u306f\u3001\u7a0e\u91d1\u306e\u7f70\u91d1\u3068\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u5185\u5bb9\u304c\u7d39\u4ecb\u3055\u308c\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4eca\u5f8c\u3001\u3053\u308c\u307e\u3067\u8b66\u544a\u3084\u8efd\u5fae\u306a\u7f70\u91d1\u306e\u307f\u3067\u6e08\u3093\u3067\u3044\u305f\u9055\u53cd\u3082\u542b\u3081\u3001\u3059\u3079\u3066\u306e\u9055\u53cd\u306f\u65b0\u3057\u3044\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u5f93\u3063\u3066\u8a55\u4fa1\u3001\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_moi_noi_bat_trong_Nghi_dinh_3102025ND-CP\"><\/span><b>\u653f\u4ee4310\/2025\/ND-CP\u306e\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u7a0e\u91d1\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u8abf\u6574\u3092\u52a0\u3048\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306f\u3001\u7a0e\u52d9\u5c40\u304c\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc6175\/CT-PC\u3067\u8a73\u8ff0\u3057\u305f\u4e3b\u306a\u65b0\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u9069\u7528\u7bc4\u56f2\u3001\u7f70\u5247\u306e\u539f\u5247\u3001\u9055\u53cd\u3001\u304a\u3088\u3073\u305d\u308c\u3089\u306b\u5bfe\u51e6\u3059\u308b\u6a29\u9650\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u304a\u308a\u30012026\u5e74\u4ee5\u964d\u306e\u7a0e\u6cd5\u9075\u5b88\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\"><\/span><b>\u898f\u5236\u3068\u9055\u53cd\u306e\u7bc4\u56f2\u306e\u62e1\u5927\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u3001\u4f01\u696d\u3001\u7d4c\u7406\u90e8\u9580\u304c\u65b0\u3057\u3044\u898f\u5236\u3092\u5bb9\u6613\u306b\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u516c\u5f0f\u66f8\u7c216175\/CT-PC\u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u30012026\u5e74\u4ee5\u964d\u306b\u7279\u5225\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u653f\u4ee4310\/2025\/ND-CP\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u5fb4\u53ce\u304a\u3088\u3073\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u305f\u3081\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u3066\u3044\u308b\u3001\u4f01\u696d\u3078\u306e\u56fd\u6709\u8cc7\u672c\u306e\u7ba1\u7406\u304a\u3088\u3073\u6295\u8cc7\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u53ce\u5165\u9805\u76ee\u306a\u3069\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ed6\u306e\u53ce\u5165\u9805\u76ee\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u898f\u5236\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u305f\u306a\u7f70\u91d1\u652f\u6255\u4e3b\u4f53\u306f\u3001\u6c7a\u8b70107\/2023\/QH15\u306b\u5f93\u3063\u3066\u7a0e\u91d1\u3092\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u69cb\u6210\u5358\u4f4d\u306e\u30ea\u30b9\u30c8\u306b\u8ffd\u52a0\u3055\u308c\u3001\u901a\u77e5\u304c\u9045\u308c\u305f\u308a\u3001\u901a\u77e5\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7f70\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u69cb\u6210\u5358\u4f4d\u306e\u30ea\u30b9\u30c8\u306b\u901a\u77e5\u3059\u308b\u8cac\u4efb\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d44\u7e54\u304c\u3001\u30c7\u30fc\u30bf\u306e\u751f\u6210\u3001\u4fdd\u5b58\u3001\u51e6\u7406\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u6cd5\u7684\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u9055\u53cd\u306b\u5bfe\u51e6\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u898f\u5236\u7bc4\u56f2\u306e\u62e1\u5927\u3068\u65b0\u305f\u306a\u9055\u53cd\u884c\u70ba\u306e\u8ffd\u52a0\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u306b\u5bfe\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u304b\u3064\u5305\u62ec\u7684\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u516c\u5e73\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5b9f\u52d9\u4e0a\u306e\u5236\u88c1\u63aa\u7f6e\u306e\u91cd\u8907\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u7a0e\u91d1\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u884c\u653f\u7f70\u306e\u539f\u5247\u3092\u540c\u6642\u306b\u8abf\u6574\u30fb\u7cbe\u7dfb\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_phat_moi\"><\/span><b>\u65b0\u3057\u3044\u7f70\u5247\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91cd\u8907\u3059\u308b\u7f70\u5247\u306b\u5bfe\u51e6\u3057\u3001\u7a0e\u6cd5\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u516c\u5e73\u6027\u3068\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u653f\u4ee4310\/2025\/ND-CP\u306b\u3088\u308a\u3001\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u3044\u304f\u3064\u304b\u306e\u539f\u5247\u304c\u8abf\u6574\u30fb\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306e\u65b0\u305f\u306a\u539f\u5247\u306f\u30012026\u5e74\u4ee5\u964d\u3001\u9055\u53cd\u884c\u70ba\u3001\u7f70\u5247\u984d\u3001\u9069\u7528\u65b9\u6cd5\u306e\u5b9f\u52d9\u4e0a\u306e\u5224\u65ad\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u3058\u65e5\u306b\u8907\u6570\u306e\u9805\u76ee\u3092\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u7d0d\u7a0e\u8005\u306b\u306f\u3001\u8aa4\u308a\u3054\u3068\u306b\u500b\u5225\u306b\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u30011 \u3064\u306e\u9055\u53cd\u306b\u5bfe\u3057\u3066\u306e\u307f\u6700\u9ad8\u306e\u7f70\u91d1\u7387\u3067\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u300c\u7e70\u308a\u8fd4\u3057\u306e\u9055\u53cd\u300d\u3068\u3044\u3046\u52a0\u91cd\u8981\u4ef6\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u3001\u7f70\u5247\u306e\u91cd\u8907\u306b\u3088\u308b\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u304c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u767a\u884c\u3057\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u884c\u70ba\u3092\u8907\u6570\u56de\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9055\u53cd\u3057\u305f\u8acb\u6c42\u66f8\u306e\u7dcf\u6570\u306b\u5fdc\u3058\u3066\u3001\u4e3b\u305f\u308b\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306e\u307f\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7f70\u5247\u306e\u539f\u5247\u3092\u6539\u6b63\u3059\u308b\u306e\u3068\u4e26\u884c\u3057\u3066\u3001\u653f\u4ee4310\/2025\/ND-CP\u3067\u306f\u3001\u52a0\u91cd\u60c5\u72b6\u306b\u95a2\u3059\u308b\u898f\u5236\u3082\u8abf\u6574\u3055\u308c\u3001\u9055\u53cd\u306e\u30ec\u30d9\u30eb\u304c\u660e\u78ba\u306b\u5206\u985e\u3055\u308c\u3001\u884c\u70ba\u306e\u6027\u8cea\u3068\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3088\u308a\u9069\u5207\u306b\u5236\u88c1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_ve_tinh_tiet_nang\"><\/span><b>\u5206\u6ccc\u306e\u5909\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u653f\u4ee4\u3067\u306f\u3001\u300c\u5927\u898f\u6a21\u306a\u884c\u653f\u9055\u53cd\u300d\u306e\u52a0\u91cd\u72b6\u6cc1\u304c\u9069\u7528\u3055\u308c\u308b 2 \u3064\u306e\u30b1\u30fc\u30b9\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10 \u4ef6\u4ee5\u4e0a\u306e\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u9055\u53cd\u3092\u72af\u3057\u305f\u5834\u5408\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8131\u7a0e\u984d\u304c1\u5104\u30c9\u30f3\u4ee5\u4e0a\u306e\u8131\u7a0e\u884c\u70ba\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u884c\u653f\u51e6\u5206\u306b\u79fb\u9001\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u9055\u53cd\u306e\u91cd\u5927\u6027\u306b\u5fdc\u3058\u3066\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u3001\u52a0\u91cd\u4e8b\u7531\u306e\u8a8d\u5b9a\u57fa\u6e96\u3092\u660e\u78ba\u5316\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u305f\u3081\u306e\u60c5\u5831\u304a\u3088\u3073\u6587\u66f8\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u95a2\u4fc2\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306e\u6cd5\u7684\u8cac\u4efb\u3092\u62e1\u5927\u30fb\u660e\u78ba\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6cd5\u57f7\u884c\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9023\u643a\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u91cd\u8981\u306a\u5185\u5bb9\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\"><\/span><b>\u95a2\u4e0e\u3057\u305f\u56e3\u4f53\u3084\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7f70\u5247\u898f\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u3068\u4fe1\u7528\u6a5f\u95a2\u30b7\u30b9\u30c6\u30e0\u306e\u7dca\u5bc6\u306a\u9023\u643a\u3068\u5354\u529b\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u5411\u4e0a\u306b\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u653f\u4ee4310\/2025\/ND-CP\u306b\u3088\u308b\u3068\u3001\u5916\u56fd\u9280\u884c\u652f\u5e97\u304a\u3088\u3073\u4fe1\u7528\u6a5f\u95a2\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u9867\u5ba2\u53e3\u5ea7\u60c5\u5831\u3092\u4e0d\u5b8c\u5168\u3001\u4e0d\u6b63\u78ba\u3001\u307e\u305f\u306f\u9045\u5ef6\u3057\u3066\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3001\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u7d0d\u7a0e\u8005\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u3084\u66f8\u985e\u3092\u6545\u610f\u306b\u96a0\u853d\u3001\u63d0\u4f9b\u3092\u6020\u308b\u3001\u307e\u305f\u306f\u865a\u507d\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u500b\u4eba\u304a\u3088\u3073\u7d44\u7e54\u3082\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5b9a\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u306b\u7528\u3044\u3089\u308c\u308b\u30c7\u30fc\u30bf\u304c\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u65b9\u6cd5\u3067\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u671f\u306b\u304a\u3051\u308b\u7a0e\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u5411\u4e0a\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\"><\/span><b>\u8acb\u6c42\u66f8\u3092\u8aa4\u3063\u305f\u6642\u671f\u306b\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306e\u67a0\u7d44\u307f\u3092\u6539\u6b63\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4310\/2025\/ND-CP\u306f\u3001\u9055\u53cd\u306e\u898f\u6a21\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u7f70\u5247\u306e\u67a0\u7d44\u307f\u3092\u8abf\u6574\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u9593\u9055\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u7279\u306b\u7a0e\u91d1\u306e\u7533\u544a\u3084\u6c7a\u6e08\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u3067\u767a\u751f\u3059\u308b\u6700\u3082\u983b\u7e41\u306a\u9055\u53cd\u884c\u70ba\u306e 1 \u3064\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP<\/span><\/i><span style=\"font-weight: 400;\"> \u7f70\u5247\u306e\u67a0\u7d44\u307f\u306f\u3001\u5f93\u6765\u306e\u3088\u3046\u306b\u53b3\u683c\u306b\u9069\u7528\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u9055\u53cd\u306e\u5b9f\u969b\u306e\u30ec\u30d9\u30eb\u3068\u898f\u6a21\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f70\u91d1\u306e\u984d\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u540c\u4e00\u306e\u691c\u67fb\u307e\u305f\u306f\u76e3\u67fb\u4e2d\u306b\u767a\u898b\u3055\u308c\u305f\u9055\u53cd\u8acb\u6c42\u66f8\u306e\u7dcf\u6570\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f70\u91d1\u306e\u67a0\u7d44\u307f\u306f\u9055\u53cd\u8acb\u6c42\u66f8\u306e\u6570\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u5897\u52a0\u3057\u3001\u4f01\u696d\u304c\u610f\u56f3\u7684\u306b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u9045\u3089\u305b\u3066\u7a0e\u91d1\u306e\u652f\u6255\u3044\u671f\u9650\u3092\u5ef6\u3070\u3057\u305f\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u4e0d\u9069\u5207\u306b\u6700\u9069\u5316\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u6291\u5236\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u898f\u5236\u3067\u306f\u3001\u9055\u53cd\u306e\u6027\u8cea\u3092\u6b21\u306e\u3088\u3046\u306b\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304c\u9593\u9055\u3063\u305f\u6642\u671f\u306b\u767a\u884c\u3055\u308c\u305f\u304c\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u9045\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304c\u8aa4\u3063\u305f\u6642\u671f\u306b\u767a\u884c\u3055\u308c\u3001\u8131\u7a0e\u3084\u652f\u6255\u3044\u306e\u9045\u5ef6\u306b\u3064\u306a\u304c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3057\u3001\u9055\u53cd\u306e\u672c\u8cea\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001\u5bfe\u5fdc\u3059\u308b\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_tham_quyen_xu_phat\"><\/span><b>\u7f70\u5247\u3092\u79d1\u3059\u6a29\u9650\u306e\u5909\u66f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u9069\u5316\u3057\u3001\u9055\u53cd\u51e6\u7406\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u8fc5\u901f\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u653f\u4ee4\u3067\u306f\u6a29\u9650\u306e\u3042\u308b\u62c5\u5f53\u8005\u306b\u5909\u66f4\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5b98\u306e\u7f70\u91d1\u79d1\u6599\u6a29\u9650\u306e\u62e1\u5927\uff1a\u7a0e\u52d9\u5b98\u306f\u3001\u6cd5\u7684\u8981\u7d20\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u305f\u7279\u5b9a\u306e\u5358\u7d14\u306a\u9055\u53cd\u306b\u5bfe\u3057\u3066\u7f70\u91d1\u3092\u79d1\u3059\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u7ba1\u7406\u4e2d\u306b\u9055\u53cd\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7f72\u9577\u306e\u6a29\u9650\u306e\u8abf\u6574\u3068\u518d\u5b9a\u7fa9: \u3053\u306e\u653f\u4ee4\u306f\u3001\u7a0e\u52d9\u90e8\u9580\u306e\u90e8\u9577\u3068\u8cac\u4efb\u8005\u306e\u6a29\u9650\u7bc4\u56f2\u3068\u305d\u308c\u306b\u5fdc\u3058\u305f\u7f70\u5247\u30ec\u30d9\u30eb\u3092\u660e\u78ba\u306b\u3057\u3001\u73fe\u4ee3\u7684\u3067\u5408\u7406\u5316\u3055\u308c\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u5411\u3051\u305f\u7d44\u7e54\u69cb\u9020\u3068\u7a0e\u52d9\u7ba1\u7406\u30e2\u30c7\u30eb\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u7f70\u5247\u3092\u79d1\u3059\u6a29\u9650\u306e\u5408\u7406\u5316\uff1a\u5730\u533a\u4eba\u6c11\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\u3084\u305d\u306e\u4ed6\u306e\u884c\u653f\u8077\u306e\u7f70\u5247\u3092\u79d1\u3059\u6a29\u9650\u3092\u5ec3\u6b62\u3057\u3001\u9055\u53cd\u884c\u70ba\u306e\u51e6\u7406\u3092\u7a0e\u52d9\u6a5f\u95a2\u306b\u96c6\u4e2d\u3055\u305b\u3001\u5c02\u9580\u6027\u3092\u9ad8\u3081\u3001\u6cd5\u5f8b\u9069\u7528\u306e\u91cd\u8907\u3092\u6e1b\u3089\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\"><\/span><b>\u7f70\u5247\u3092\u79d1\u3059\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u898f\u5247\u3092\u6539\u6b63\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u7b2c1\u6761\u7b2c22\u9805\u306f\u3001\u653f\u4ee4125\/2020\/ND-CP\u7b2c37\u6761\u7b2c1\u9805a\u53f7\u306e\u898f\u5b9a\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u91d1\u307e\u305f\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u884c\u653f\u9055\u53cd\u304c\u3001\u500b\u4eba\u306e\u5834\u5408\u306f\u6700\u9ad81,500\u4e07\u30c9\u30f3\u4ee5\u4e0a\u3001\u7d44\u7e54\u306e\u5834\u5408\u306f\u6700\u9ad83,000\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u8aac\u660e\u3092\u884c\u3046\u6a29\u5229\u3092\u6709\u3059\u308b\u3002\u3053\u306e\u8aac\u660e\u3092\u884c\u3046\u6a29\u5229\u306f\u3001\u884c\u653f\u9055\u53cd\u5831\u544a\u66f8\u304c\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3055\u308c\u308b\u5834\u5408\u3001\u304a\u3088\u3073\u653f\u4ee4125\/2020\/ND-CP\u7b2c16\u6761\u3001\u7b2c17\u6761\u3001\u304a\u3088\u3073\u7b2c18\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u9055\u53cd\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u884c\u653f\u7f70\u3092\u8abf\u6574\u3057\u3001\u5ec3\u6b62\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c310\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304d\u3001\u653f\u5e9c\u306f\u3001\u653f\u4ee4\u7b2c125\/2020\/ND-CP\u53f7\u3067\u4ee5\u524d\u898f\u5236\u3055\u308c\u3066\u3044\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u884c\u653f\u9055\u53cd\u306e\u3044\u304f\u3064\u304b\u306e\u30b0\u30eb\u30fc\u30d7\u3092\u6b63\u5f0f\u306b\u5ec3\u6b62\u3057\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u884c\u70ba\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5370\u5237\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u9055\u53cd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u6587\u3057\u305f\u8acb\u6c42\u66f8\u306e\u5370\u5237\u4e2d\u306b\u9055\u53cd\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5370\u5237\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u8ca9\u58f2\u3059\u308b\u884c\u70ba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3059\u308b\u898f\u5236\u9055\u53cd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u306b\u95a2\u9023\u3059\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u898f\u5236\u306e\u5ec3\u6b62\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5168\u56fd\u7684\u306a\u9069\u7528\u306b\u6cbf\u3063\u305f\u3001\u653f\u5e9c\u6a5f\u95a2\u306e\u65b0\u3057\u3044\u7ba1\u7406\u65b9\u5411\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3054\u89a7\u306e\u3068\u304a\u308a\u3001\u7a0e\u52d9\u5c40\u306f2025\u5e74\u306e\u516c\u5f0f\u66f8\u7c216175\/CT-PC\u3092\u901a\u3058\u3066\u3001\u653f\u4ee4310\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u5185\u5bb9\u306e\u5b9f\u65bd\u3092\u660e\u78ba\u5316\u304a\u3088\u3073\u6a19\u6e96\u5316\u3057\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u7a0e\u91d1\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306e\u67a0\u7d44\u307f\u3092\u30012026\u5e74\u304b\u3089\u306e\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u7ba1\u7406\u306e\u5b9f\u969b\u306e\u73fe\u5b9f\u306b\u5408\u308f\u305b\u3066\u5408\u7406\u7684\u306b\u518d\u69cb\u7bc9\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u5909\u66f4\u306f\u3001\u4f01\u696d\u3068\u4e8b\u696d\u6240\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u90e8\u9580\u3068\u7a0e\u52d9\u90e8\u9580\u304c\u7533\u544a\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3057\u3001\u6cd5\u5f8b\u3092\u9075\u5b88\u3057\u3066\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u5236\u304c\u7d76\u3048\u305a\u66f4\u65b0\u3055\u308c\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u653f\u4ee4310\/2025\/ND-CP\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u8fc5\u901f\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u5b89\u5b9a\u7684\u304b\u3064\u6cd5\u7684\u306b\u5b89\u5168\u306a\u4e8b\u696d\u904b\u55b6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u8a73\u7d30\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u7a0e\u52d9\u304a\u3088\u3073\u8acb\u6c42\u66f8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u307e\u305f\u306f\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc6175\/CT-PC\u306b\u57fa\u3065\u304f\u65b0\u3057\u3044\u653f\u7b56\u306e\u6700\u65b0\u60c5\u5831\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3067\u3042\u308bMAN\uff08Master Accountant Network\uff09\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u8fc5\u901f\u304b\u3064\u52b9\u679c\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306b\u66f4\u65b0\u3055\u308c\u305f\u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3064\u3044\u3066\u306f\u3001MAN \u2013 Master Accountant Network \u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u7a0e\u52d9: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5831\u544a\u66f8<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u5074\u9762: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed6\u306e\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><strong>\u30bd\u30fc\u30b9\uff1a <\/strong><a href=\"https:\/\/www.luatvietnam.net\/vn\/cac-diem-moi-ve-xu-phat-thue-va-hoa-don-ke-tu-16-1-2026--vbpl140365.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u516c\u6587\u66f8\u756a\u53f76175\/CT-PC<\/span><\/a> <span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 22 \u65e5\u3001\u7a0e\u52d9\u5c40\u304b\u3089\u3001\u653f\u4ee4 310\/2025\/ND-CP \u306b\u304a\u3051\u308b\u65b0\u3057\u3044\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u901a\u77e5\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN\u7de8\u96c6\u59d4\u54e1\u4f1a \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Th\u00f4ng qua C\u00f4ng v\u0103n 6175\/CT-PC n\u0103m 2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i li\u00ean quan \u0111\u1ebfn ph\u1ea1m vi x\u1eed ph\u1ea1t, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t, h\u00e0nh vi vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a c\u01a1 quan thu\u1ebf trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 h\u00f3a. B\u00e0i vi\u1ebft t\u1eadp trung ph\u00e2n t\u00edch chi ti\u1ebft nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, \u0111\u00e1nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7164"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7164\/revisions"}],"predecessor-version":[{"id":7166,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7164\/revisions\/7166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7165"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}