{"id":7172,"date":"2026-01-06T20:28:45","date_gmt":"2026-01-07T03:28:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7172"},"modified":"2026-01-06T20:28:45","modified_gmt":"2026-01-07T03:28:45","slug":"diem-moi-nghi-dinh-356-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-356-2025-nd-cp\/","title":{"rendered":"\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8 \u2013 2026\u5e741\u67081\u65e5\u304b\u3089\u306e\u4e3b\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u653f\u4ee4\u7b2c356\/2025\/ND-CP\u53f7\u304c\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3092\u8fce\u3048\u307e\u3059\u3002\u7279\u306b\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u304a\u3088\u3073\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6cd5\u4ee4\u7b2c356\/2025\/ND-CP\u53f7\u306e\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u304c\u307e\u3068\u3081\u305f\u3001\u4f01\u696d\u304c\u8a8d\u8b58\u3057\u3066\u9069\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u6700\u65b0\u306e\u5236\u9650\u4e8b\u9805\u3068\u898f\u5236\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\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\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\" >\u30c7\u30fc\u30bf\u51e6\u7406\u306b\u304a\u3051\u308b\u53b3\u3057\u3044\u5236\u9650<\/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\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\" >\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30d3\u30b8\u30cd\u30b9\u898f\u5236\u3002<\/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-nghi-dinh-356-2025-nd-cp\/#Quy_trinh_va_thoi_han_phan_hoi\" >\u56de\u7b54\u30d7\u30ed\u30bb\u30b9\u3068\u671f\u9650<\/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-nghi-dinh-356-2025-nd-cp\/#Tinh_kiem_chung_cua_su_dong_y\" >\u540c\u610f\u306e\u691c\u8a3c\u53ef\u80fd\u306a\u6027\u8cea<\/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-nghi-dinh-356-2025-nd-cp\/#Thoa_thuan_chuyen_giao_va_Bao_mat\" >\u79fb\u8ee2\u304a\u3088\u3073\u6a5f\u5bc6\u4fdd\u6301\u5951\u7d04<\/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-nghi-dinh-356-2025-nd-cp\/#Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\" >\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u898f\u5236\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-nghi-dinh-356-2025-nd-cp\/#Nhan_su_va_Hop_tac_quoc_te\" >\u4eba\u6750\u80b2\u6210\u3068\u56fd\u969b\u5354\u529b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-nghi-dinh-356-2025-nd-cp\/#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\/diem-moi-nghi-dinh-356-2025-nd-cp\/#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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\"><\/span><b>\u30c7\u30fc\u30bf\u51e6\u7406\u306b\u304a\u3051\u308b\u53b3\u3057\u3044\u5236\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7175\" aria-describedby=\"caption-attachment-7175\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7175\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t trong x\u1eed l\u00fd d\u1eef li\u1ec7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7175\" class=\"wp-caption-text\">\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u6761\u9805\u3067\u306f\u3001\u30c7\u30fc\u30bf\u51e6\u7406\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u898f\u5236\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4356\/2025\/ND-CP\u306e\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u3057\u3044\u7279\u5fb4\u306e1\u3064\u306f\u3001\u30c7\u30fc\u30bf\u4e3b\u4f53\u306e\u6a29\u5229\u3092\u6700\u5927\u9650\u306b\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u53b3\u683c\u306a\u6280\u8853\u7684\u304a\u3088\u3073\u6cd5\u7684\u300c\u969c\u58c1\u300d\u306e\u78ba\u7acb\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a5f\u5bc6\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\uff1a\u3082\u306f\u3084\u5358\u306a\u308b\u63a8\u5968\u4e8b\u9805\u3067\u306f\u306a\u304f\u3001\u6a5f\u5bc6\u30c7\u30fc\u30bf\u3078\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u306e\u4ed8\u4e0e\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806\u306e\u78ba\u7acb\u306f\u5fc5\u9808\u8981\u4ef6\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u7d44\u7e54\u306f\u3001\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5b9a\u306b\u5f93\u3044\u3001\u3053\u306e\u7a2e\u306e\u30c7\u30fc\u30bf\u306b\u5bfe\u3057\u3066\u500b\u5225\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u610f\u306f\u771f\u6b63\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff1a\u300c\u30c7\u30d5\u30a9\u30eb\u30c8\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u300d\u3084\u3001\u30e6\u30fc\u30b6\u30fc\u3092\u8aa4\u89e3\u3055\u305b\u308b\u3088\u3046\u306a\u6b3a\u779e\u7684\u306a\u8868\u73fe\u306e\u4f7f\u7528\u306f\u5ec3\u6b62\u3059\u308b\u3002\u3053\u308c\u306f\u653f\u4ee4356\/2025\/ND-CP\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308a\u3001\u540c\u610f\u304c\u30c7\u30fc\u30bf\u4e3b\u4f53\u306b\u3088\u308b\u7a4d\u6975\u7684\u304b\u3064\u660e\u78ba\u306a\u884c\u52d5\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u6b63\u3057\u3044\u76ee\u7684 - \u6b63\u3057\u3044\u7bc4\u56f2\u300d\u306e\u539f\u5247: 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400;\">\u300c\u9055\u6cd5\u30c7\u30fc\u30bf\u30ea\u30dd\u30b8\u30c8\u30ea\u300d\u306e\u5f62\u6210\u306e\u7981\u6b62\uff1a\u30c7\u30fc\u30bf\u8ee2\u9001\u6d3b\u52d5\u3092\u5229\u7528\u3057\u3066\u3001\u5f53\u521d\u306e\u5408\u610f\u4ee5\u5916\u306e\u76ee\u7684\u3067\u30c7\u30fc\u30bf\u30ea\u30dd\u30b8\u30c8\u30ea\u3092\u79d8\u5bc6\u88cf\u306b\u53ce\u96c6\u3001\u4fdd\u5b58\u3001\u5f62\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5b9a\u306b\u5f93\u3063\u3066\u6cd5\u5f8b\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3 \u30b9\u30c8\u30ec\u30fc\u30b8\u306e\u5236\u9650: 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\u56fd\u5bb6\u9632\u885b\u3068\u5b89\u5168\u4fdd\u969c\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30c7\u30fc\u30bf\u8ee2\u9001\u3092\u76f4\u3061\u306b\u505c\u6b62\u3059\u308b\u3088\u3046\u547d\u3058\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u5225\u306a\u6ce8\u610f\u3092\u5fc5\u8981\u3068\u3059\u308b\u653f\u4ee4 356\/2025\/ND-CP \u306e\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u53b3\u3057\u3044\u5236\u9650\u3068\u4e26\u884c\u3057\u3066\u3001\u4f01\u696d\u306f\u65b0\u3057\u3044\u6280\u8853\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u793e\u5185\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u7a4d\u6975\u7684\u306b\u5909\u9769\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u5316\u306b\u4e0d\u610f\u3092\u7a81\u304b\u308c\u306a\u3044\u3088\u3046\u3001\u7d44\u7e54\u304c\u76f4\u3061\u306b\u5b9f\u884c\u3059\u3079\u304d\u5177\u4f53\u7684\u306a\u5b9f\u88c5\u624b\u9806\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\"><\/span><b>\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30d3\u30b8\u30cd\u30b9\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7176\" aria-describedby=\"caption-attachment-7176\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7176\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP v\u1edbi nh\u1eefng quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7176\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u898f\u5236\u3092\u542b\u3080\u653f\u4ee4 356\/2025\/ND-CP \u306e\u65b0\u3057\u3044\u30dd\u30a4\u30f3\u30c8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5408\u6cd5\u7684\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3057\u30012026\u5e74\u304b\u3089\u306e\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5b9a\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_va_thoi_han_phan_hoi\"><\/span><b>\u56de\u7b54\u30d7\u30ed\u30bb\u30b9\u3068\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u7ba1\u7406\u30e6\u30cb\u30c3\u30c8\u306f\u3001\u5e02\u6c11\u306e\u6a29\u5229\u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u5c02\u9580\u7684\u306a\u69d8\u5f0f\u3068\u624b\u7d9a\u304d\u3092\u7b56\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3059\u3079\u3066\u306e\u8981\u6c42\u306f\u3001\u53b3\u5bc6\u306b\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u51e6\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u653f\u4ee4356\/2025\/ND-CP\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_kiem_chung_cua_su_dong_y\"><\/span><b>\u540c\u610f\u306e\u691c\u8a3c\u53ef\u80fd\u306a\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u540c\u610f\u3092\u5f97\u308b\u305f\u3081\u306e\u3042\u3089\u3086\u308b\u65b9\u6cd5\u306f\u8ffd\u8de1\u53ef\u80fd\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8ab0\u304c\u540c\u610f\u3057\u305f\u306e\u304b\uff1f\u3044\u3064\u540c\u610f\u304c\u4e0e\u3048\u3089\u308c\u305f\u306e\u304b\uff1f\u540c\u610f\u306e\u5185\u5bb9\u306f\u4f55\u3060\u3063\u305f\u306e\u304b\uff1f\u691c\u8a3c\u306f\u3001\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5b9a\u306b\u304a\u3051\u308b\u4e2d\u6838\u7684\u306a\u8981\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoa_thuan_chuyen_giao_va_Bao_mat\"><\/span><b>\u79fb\u8ee2\u304a\u3088\u3073\u6a5f\u5bc6\u4fdd\u6301\u5951\u7d04<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u79fb\u8ee2\u6d3b\u52d5\u306f\u3001\u5951\u7d04\u3092\u901a\u3058\u3066\u66f8\u9762\u3067\u6b63\u5f0f\u306b\u898f\u5b9a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u3001\u6a5f\u5bc6\u30c7\u30fc\u30bf\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u3001\u6697\u53f7\u5316\u304a\u3088\u3073\u30c7\u30fc\u30bf\u533f\u540d\u5316\u5bfe\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5b9a\u306b\u3088\u3063\u3066\u6700\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u975e\u8b58\u5225\u5316\u304a\u3088\u3073\u533f\u540d\u5316\u306b\u95a2\u3059\u308b\u56fd\u5bb6\u6280\u8853\u6a19\u6e96\u3092\u9069\u7528\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c1\u30a7\u30c3\u30af: \u5e74\u306b 1 \u56de\u3001\u5b9a\u671f\u7684\u306a\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u5831\u544a: \u6a5f\u5bc6\u30c7\u30fc\u30bf\u306e\u6f0f\u6d29\u307e\u305f\u306f\u7d1b\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u95a2\u4fc2\u5f53\u5c40\u3068\u30c7\u30fc\u30bf\u4e3b\u4f53\u306b 72 \u6642\u9593\u4ee5\u5185\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_su_va_Hop_tac_quoc_te\"><\/span><b>\u4eba\u6750\u80b2\u6210\u3068\u56fd\u969b\u5354\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u5fc5\u8981\u306a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u30c7\u30fc\u30bf\u4fdd\u8b77\u62c5\u5f53\u8005\u3092\u4efb\u547d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6163\u884c\u306e\u56fd\u969b\u5316\u3082\u3001\u653f\u4ee4356\/2025\/ND-CP\u306b\u304a\u3051\u308b\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u305f\u306a\u70b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u524d\u8ff0\u306e\u898f\u5236\u3068\u5236\u9650\u306f\u5305\u62ec\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5f62\u6210\u3057\u3001\u4f01\u696d\u306b\u5bfe\u3057\u300c\u6700\u5927\u9650\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304b\u3089\u300c\u6700\u5c0f\u9650\u306e\u51e6\u7406\u3068\u6700\u5927\u9650\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3078\u306e\u8ee2\u63db\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5f37\u5236\u7684\u306a\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u306b\u5411\u3051\u305f\u5b9f\u8df5\u7684\u306a\u884c\u52d5\u3078\u306e\u91cd\u8981\u306a\u8db3\u304c\u304b\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><strong>\u3082\u3063\u3068\u898b\u308b:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-6068-thue-gtgt\/\">\u65b0\u3057\u3044 VAT \u6255\u3044\u623b\u3057\u30dd\u30ea\u30b7\u30fc\u306f\u30012025 \u5e74 7 \u6708 1 \u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305f VAT \u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304b?<\/a><\/p><\/blockquote>\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;\">\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u305f\u306a\u898f\u5b9a\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u554f\u984c\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u6642\u4ee3\u306b\u304a\u3044\u3066\u8a55\u5224\u3092\u5b88\u308a\u3001\u9867\u5ba2\u3068\u306e\u6c38\u7d9a\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u9375\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u66f4\u306b\u306f\u3001\u4eca\u65e5\u304b\u3089\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u6280\u8853\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u4e21\u65b9\u306b\u304a\u3044\u3066\u5fb9\u5e95\u3057\u305f\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3054\u4e0d\u5b89\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u304b\uff1f\u6cd5\u7684\u30ea\u30b9\u30af\u3067\u6210\u9577\u3092\u963b\u5bb3\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u4e07\u5168\u306e\u6e96\u5099\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002MAN \u2013 Master Accountant Network\u306e\u8ca1\u52d9\u30fb\u6cd5\u52d9\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306b\u4eca\u3059\u3050\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u8cb4\u793e\u306b\u6700\u9069\u306a\u5909\u9769\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3068\u3001\u653f\u4ee4356\/2025\/ND-CP\u306e\u65b0\u898f\u5b9a\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\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<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:\/\/luatvietnam.net\/app\/vbpl-review-140474-1132-vn.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c356\/2025\/ND-CP\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \u500b\u4eba\u30c7\u30fc\u30bf\u306e\u4fdd\u8b77\u3068\u8ee2\u9001\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7de8\u96c6\u30c1\u30fc\u30e0<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u653f\u4ee4\u7b2c356\/2025\/ND-CP\u53f7\u304c\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3092\u8fce\u3048\u307e\u3059\u3002\u7279\u306b\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u3084\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u653f\u4ee4\u7b2c356\/2025\/ND-CP\u53f7\u306e\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u3067\u3059\u3002MAN\uff08Master Accountant Network\uff09\u3068\u5171\u306b\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u65b0\u898f\u5236\u306b\u9069\u5fdc\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6700\u65b0\u306e\u5236\u9650\u4e8b\u9805\u3068\u898f\u5236\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u5236\u9650\u4e8b\u9805[\u2026]<\/p>","protected":false},"author":4,"featured_media":7173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7172","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\/7172","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=7172"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7172\/revisions"}],"predecessor-version":[{"id":7177,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7172\/revisions\/7177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7173"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}