{"id":7167,"date":"2026-01-06T19:30:08","date_gmt":"2026-01-07T02:30:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7167"},"modified":"2026-01-06T19:30:08","modified_gmt":"2026-01-07T02:30:08","slug":"cong-van-so-6068-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/","title":{"rendered":"2025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305f VAT \u306f\u3001\u65b0\u3057\u3044\u6255\u3044\u623b\u3057\u30dd\u30ea\u30b7\u30fc\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u6cd5\u7b2c49\/2024\/QH15\u53f7\u304c\u56fd\u4f1a\u3067\u6b63\u5f0f\u306b\u53ef\u6c7a\u3055\u308c\u30012025\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u9593\u3067\u306f\u3001\u524d\u671f\u5206\u306e\u672a\u63a7\u9664VAT\u984d\u306b\u3064\u3044\u3066\u5927\u304d\u306a\u61f8\u5ff5\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u30022025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305fVAT\u984d\u306f\u3001\u65b0\u3057\u3044\u9084\u4ed8\u653f\u7b56\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7279\u306b\u3001\u4f1a\u8a08\u696d\u754c\u304b\u3089VAT\u653f\u7b56\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u306a\u3069\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3078\u306e\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u672c\u7a3f\u3067\u306f\u3053\u308c\u3089\u306e\u91cd\u8981\u306a\u7d4c\u904e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\" >\u65b0\u3057\u3044\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6587\u66f8\u306e\u767a\u52b9\u65e5\u3002<\/a><\/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\/cong-van-so-6068-thue-gtgt\/#Nguyen_tac_ap_dung_hoan_thue_theo_ky\" >\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u5b9a\u671f\u7684\u306b\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u539f\u5247\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\" >2025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305f VAT \u306e\u6255\u3044\u623b\u3057\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u5f8b\u306f\u3069\u308c\u3067\u3059\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Truong_hop_doi_voi_du_an_dau_tu\" >\u3053\u308c\u306f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/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\/cong-van-so-6068-thue-gtgt\/#Truong_hop_hang_hoa_dich_vu_xuat_khau\" >\u8f38\u51fa\u3055\u308c\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\" >\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30012025\u5e747\u67081\u65e5\u304b\u3089\u306e\u7a0e\u91d1\u9084\u4ed8\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\" >\u79fb\u884c\u3092\u6700\u9069\u306b\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u4f01\u696d\u5411\u3051\u30ac\u30a4\u30c9\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\"><\/span><b>\u65b0\u3057\u3044\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6587\u66f8\u306e\u767a\u52b9\u65e5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306f\u3001\u660e\u78ba\u306a\u6539\u9769\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u8cea\u7684\u306b\u306f\u3001\u6cd5\u5f8b\u5168\u4f53\u304c2025\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306f\u3044\u304f\u3064\u304b\u306e\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e747\u67081\u65e5\u304b\u3089\uff1a\u8ab2\u7a0e\u5bfe\u8c61\u3001\u7a0e\u7387\u3001\u7a0e\u91d1\u9084\u4ed8\u6761\u4ef6\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u65b0\u3057\u3044\u898f\u5236\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e741\u67081\u65e5\u304b\u3089\uff1a\u751f\u7523\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u3001\u80a5\u6599\u3068\u8fb2\u696d\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u7b2c15\u6761\u7b2c4\u9805\u306e\u4e00\u90e8\u898f\u5b9a\u304c\u65e9\u671f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30dd\u30ea\u30b7\u30fc\u53c2\u7167: \u4f01\u696d\u306f\u3001\u3053\u306e\u79fb\u884c\u671f\u9593\u4e2d\u306e\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u305f\u3081\u306b\u3001VAT \u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c 6068\/CT-CS \u53f7\u304a\u3088\u3073\u540c\u7b49\u306e\u6587\u66f8\u3092\u5b9a\u671f\u7684\u306b\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_hoan_thue_theo_ky\"><\/span><b>\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u5b9a\u671f\u7684\u306b\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u539f\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u9069\u7528\u3059\u3079\u304d\u7a0e\u5236\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u60c5\u5831\u3067\u3059\u3002\u57fa\u672c\u539f\u5247\u306f\u3001\u7279\u5b9a\u306e\u671f\u9593\uff08\u6708\u307e\u305f\u306f\u56db\u534a\u671f\uff09\u306eVAT\u9084\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6642\u70b9\uff08\u6708\u307e\u305f\u306f\u56db\u534a\u671f\uff09\u3067\u6709\u52b9\u306a\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8f38\u51fa\u3059\u308b\u4f01\u696d\u306e\u5834\u5408:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d: \u4f01\u696d\u304c 3 \u5104 VND \u4ee5\u4e0a\u306e\u672a\u63a7\u9664\u306e\u4ed5\u5165 VAT \u3092\u6709\u3057\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308a\u3001\u65e7\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u65e5\u4ed8\u3088\u308a\u524d\u306e\u671f\u9593\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u969b\u306b\u306f\u3001\u5f15\u304d\u7d9a\u304d\u73fe\u5728\u306e\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 7 \u6708 1 \u65e5\u4ee5\u964d: \u3053\u306e\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066 VAT \u6255\u3044\u623b\u3057\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u6cd5\u5f8b\u7b2c 49\/2024\/QH15 \u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b VAT \u6255\u3044\u623b\u3057\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3001\u6761\u4ef6\u3001\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u624b\u7d9a\u304d\uff1a\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u91d1\u9084\u4ed8\u624b\u7d9a\u304d\u306f\u7533\u8acb\u63d0\u51fa\u6642\u70b9\u306e\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u73fe\u884c\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7a0e\u5236\u304c\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u300c\u7fa9\u52d9\u304a\u3088\u3073\u6a29\u5229\u306e\u767a\u751f\u6642\u671f\u300d\u3068\u95a2\u9023\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002VAT\u653f\u7b56\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u306f2\u3064\u306e\u671f\u9593\u306b\u307e\u305f\u304c\u308b\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u3092\u533a\u5225\u3059\u308b\u969b\u306b\u6df7\u4e71\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\"><\/span><b>2025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305f VAT \u306e\u6255\u3044\u623b\u3057\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u5f8b\u306f\u3069\u308c\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7169\" aria-describedby=\"caption-attachment-7169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7169\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 s\u1ed1 6068\/CT-CS h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 1\/7\/2025 \u0111\u01b0\u1ee3c ho\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7169\" class=\"wp-caption-text\">\u516c\u5f0f\u6587\u66f8\u756a\u53f7 6068\/CT-CS \u306f\u30012025 \u5e74 7 \u6708 1 \u65e5\u4ee5\u524d\u306b\u767a\u751f\u3057\u305f\u7a0e\u91d1\u306b\u5bfe\u3059\u308b VAT \u6255\u3044\u623b\u3057\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7d4c\u904e\u898f\u5b9a\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c49\/2024\/QH15\u53f7\u7b2c15\u6761\u306b\u57fa\u3065\u304d\u30012025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3059\u308b\u7a0e\u50b5\u52d9\u306e\u53d6\u308a\u6271\u3044\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doi_voi_du_an_dau_tu\"><\/span><b>\u3053\u308c\u306f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u6295\u8cc7\u6bb5\u968e\u306b\u3042\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u306f\u30012025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305fVAT\u306e\u3046\u3061\u3001\u5168\u984d\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306f\u3001\u5f15\u304d\u7d9a\u304d\u6cd5\u5f8b\u7b2c13\/2008\/QH12\u53f7\uff08\u65e7\u6cd5\uff09\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u5f15\u304d\u7d9a\u304d\u65e7\u6761\u4ef6\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u9084\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u4fdd\u6301\u3057\u3001\u65b0\u6cd5\u306e\u3088\u308a\u53b3\u683c\u306a\u57fa\u6e96\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u3092\u3001\u4ee5\u524d\u306b\u767a\u751f\u3057\u305f\u58f2\u4e0a\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u5f37\u5236\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_dich_vu_xuat_khau\"><\/span><b>\u8f38\u51fa\u3055\u308c\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u540c\u69d8\u306b\u30012025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u5b8c\u4e86\u3057\u305f\u8f38\u51fa\u53d6\u5f15\u306e\u3046\u3061\u3001\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u304c\u672a\u63d0\u51fa\u307e\u305f\u306f\u627f\u8a8d\u5f85\u3061\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u767a\u751f\u6642\u70b9\u3067\u6709\u52b9\u306a\u7a0e\u91d1\u9084\u4ed8\u306e\u305f\u3081\u306e\u66f8\u985e\u3001\u624b\u7d9a\u304d\u3001\u6761\u4ef6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u653f\u7b56\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u306e\u5185\u5bb9\u3082\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u6642\u671f\u3092\u53b3\u5b88\u3059\u308b\u3053\u3068\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\"><\/span><b>\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30012025\u5e747\u67081\u65e5\u304b\u3089\u306e\u7a0e\u91d1\u9084\u4ed8\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7170\" aria-describedby=\"caption-attachment-7170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7170\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf t\u1eeb ng\u00e0y 1_7_2025 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7170\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d2025\u5e747\u67081\u65e5\u304b\u3089\u306e\u7a0e\u91d1\u9084\u4ed8\u306b\u95a2\u3059\u308b\u65b0\u30dd\u30a4\u30f3\u30c8\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8\u7b2c6068\/CT-CS\u53f7\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u8ca0\u50b5\u306f\u4fdd\u6301\u3055\u308c\u307e\u3059\u304c\u3001\u4f01\u696d\u306f2025\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u65b0\u305f\u306a\u300c\u30b2\u30fc\u30e0\u300d\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u9084\u4ed8\u306e\u7bc4\u56f2\u62e1\u5927\uff1a\u65b0\u6cd5\u306f\u3001\u540c\u3058\u7701\u3084\u5e02\u5185\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u4e8b\u696d\u5206\u5272\u30fb\u5408\u4f75\u306e\u5834\u5408\u306e\u7a0e\u91d1\u9084\u4ed8\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u306e\u5909\u66f4\uff1a\u80a5\u6599\u304a\u3088\u3073\u7279\u6b8a\u8fb2\u696d\u6a5f\u68b0\u306f\u3001\u514d\u7a0e\u304b\u30895%\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308a\u30015%\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u56fd\u5185\u30e1\u30fc\u30ab\u30fc\u306f\u3001\u3053\u308c\u307e\u3067\u539f\u4fa1\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u4ed5\u5165\u7a0e\u984d\u3092\u63a7\u9664\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u76f8\u6bba\u624b\u9806: \u6255\u3044\u623b\u3057\u3092\u7533\u8acb\u3059\u308b\u524d\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u4e8b\u696d\u6d3b\u52d5\u9593\u3067 VAT \u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u624b\u9806\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">VAT \u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8 No. 6068\/CT-CS \u306f\u3001\u3053\u306e\u671f\u9593\u4e2d\u306b\u5165\u529b\u8acb\u6c42\u66f8\u3092\u5206\u985e\u3059\u308b\u6700\u9069\u306a\u65b9\u6cd5\u3092\u7d4c\u7406\u90e8\u9580\u304c\u6c7a\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><strong>\u3082\u3063\u3068\u898b\u308b: <\/strong><a href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/\">\u516c\u5f0f\u6587\u66f8 6175\/CT-PC \u3067\u306f\u30012026 \u5e74 1 \u6708 16 \u65e5\u304b\u3089\u306e\u7a0e\u91d1\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u70b9\u304c\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\"><\/span><b>\u79fb\u884c\u3092\u6700\u9069\u306b\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u4f01\u696d\u5411\u3051\u30ac\u30a4\u30c9\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u6a29\u5229\u3092\u4fdd\u8b77\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u624b\u9806\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6b8b\u9ad8\u306e\u78ba\u8a8d: 2025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u672a\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u308b VAT \u91d1\u984d\u3092\u6b63\u78ba\u306b\u96c6\u8a08\u3057\u3066\u5206\u985e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e9\u3081\u306b\u7533\u8acb\u3092\u5b8c\u4e86\u3057\u3066\u304f\u3060\u3055\u3044: \u65e7\u6cd5\u306e\u4e0b\u3067\u7a0e\u91d1\u306e\u9084\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u65b0\u6cd5\u306b\u5f93\u3063\u3066\u30d5\u30a9\u30fc\u30e0\u30b7\u30b9\u30c6\u30e0\u3092\u5909\u66f4\u3057\u305f\u3068\u304d\u306b\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u30012025 \u5e74 6 \u6708\u307e\u3067\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u8b58\u306e\u66f4\u65b0: 2025 \u5e74\u4ee5\u964d\u306e\u65b0\u3057\u3044\u54c1\u76ee\u306b 5% \u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001VAT \u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3059\u308b\u516c\u5f0f\u30ec\u30bf\u30fc No. 6068\/CT-CS \u306a\u3069\u306e\u30ac\u30a4\u30c9\u6587\u66f8\u3092\u5b9a\u671f\u7684\u306b\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5168\u4f53\u3068\u3057\u3066\u3001\u3053\u306e\u79fb\u884c\u671f\u9593\u3092\u4e57\u308a\u5207\u308b\u305f\u3081\u306e\u9375\u306f\u3001\u300c\u767a\u751f\u671f\u9593\u300d\u3068\u300c\u9069\u7528\u6cd5\u300d\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u7a4d\u6975\u7684\u306b\u691c\u8a3c\u3057\u3001VAT\u653f\u7b56\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7d2f\u7a4d\u7a0e\u984d\u3092\u4fdd\u8b77\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u30012025\u5e74\u4ee5\u964d\u306e\u8fb2\u696d\u7a0e\u7387\u306e\u597d\u307e\u3057\u3044\u5909\u66f4\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\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;\">\u8981\u7d04\u3059\u308b\u3068\u30012025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305fVAT\u50b5\u52d9\u306f\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u3001\u65b0\u6cd5\u306e\u5909\u66f4\u306b\u3088\u308b\u60aa\u5f71\u97ff\u306f\u53d7\u3051\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u30012025\u5e747\u67081\u65e5\u3088\u308a\u524d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u65e7\u898f\u5b9a\u306b\u57fa\u3065\u304dVAT\u306e\u63a7\u9664\u304a\u3088\u3073\u9084\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u30012026\u5e74\u306e\u5186\u6ed1\u306a\u4e8b\u696d\u904b\u55b6\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u65e9\u671f\u306e\u6e96\u5099\u3068\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u306eVAT\u653f\u7b56\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u5341\u5206\u306a\u7406\u89e3\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u898f\u5236\u306e\u5909\u66f4\u3084\u65b0\u3057\u3044\u7a0e\u5236\u306e\u66f4\u65b0\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3064\u3044\u3066\u306f\u3001MAN \u2013 \u30de\u30b9\u30bf\u30fc \u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8 \u30cd\u30c3\u30c8\u30ef\u30fc\u30af\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;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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<\/span><span style=\"font-weight: 400;\">\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><b>\u30bd\u30fc\u30b9\uff1a<\/b><a href=\"https:\/\/www.luatvietnam.net\/vn\/thue-gtgt-phat-sinh-truoc-1-7-2025-co-ap-dung-theo-chinh-sach-hoan-thue-moi--vbpl140197.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\u516c\u6587\u66f8\u756a\u53f76068\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> 2025 \u5e74 12 \u6708 17 \u65e5\u3001\u7a0e\u52d9\u5c40\u304b\u3089\u306e VAT \u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3059\u308b\u767a\u8868\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7de8\u96c6\u59d4\u54e1\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u6cd5\u7b2c49\/2024\/QH15\u53f7\u304c\u56fd\u4f1a\u3067\u6b63\u5f0f\u306b\u53ef\u6c7a\u3055\u308c\u30012025\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u9593\u3067\u306f\u3001\u524d\u671f\u5206\u306e\u672a\u63a7\u9664VAT\u984d\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u30022025\u5e747\u67081\u65e5\u4ee5\u524d\u306b\u767a\u751f\u3057\u305fVAT\u984d\u306f\u3001\u65b0\u3057\u3044\u9084\u4ed8\u653f\u7b56\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7279\u306b\u3001\u4f1a\u8a08\u696d\u754c\u304b\u3089\u73fe\u5728\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308bVAT\u653f\u7b56\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c6068\/CT-CS\u53f7\u306a\u3069\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u8e0f\u307e\u3048\u3001\u672c\u7a3f\u3067\u306f\u79fb\u884c\u898f\u5247\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002[\u2026]<\/p>","protected":false},"author":4,"featured_media":7168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7167","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\/7167","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=7167"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":7171,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7167\/revisions\/7171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7168"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}