{"id":7188,"date":"2026-01-07T19:57:18","date_gmt":"2026-01-08T02:57:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7188"},"modified":"2026-01-07T19:57:18","modified_gmt":"2026-01-08T02:57:18","slug":"cong-van-so-3993-huong-dan-cac-diem-moi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/","title":{"rendered":"2026 \u5e74 1 \u6708 16 \u65e5\u304b\u3089\u306e\u7a0e\u91d1\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306e\u7f70\u91d1\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u65b0\u3057\u3044\u30dd\u30a4\u30f3\u30c8\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e7412\u670830\u65e5\u3001\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u653f\u4ee4310\/2025\/ND-CP\u306e\u65b0\u305f\u306a\u4e8b\u9805\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u516c\u5f0f\u6587\u66f83993\/TNI-NVDTPC\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u8ab2\u7a0e\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee4125\/2020\/ND-CP\u306e\u91cd\u8981\u306a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u4f1a\u8a08\u58eb\u3068\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u30012026 \u5e74 1 \u6708 16 \u65e5\u304b\u3089\u6709\u52b9\u3068\u306a\u308b\u4e3b\u306a\u5909\u66f4\u70b9\u306e\u6982\u8981\u3067\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-3993-huong-dan-cac-diem-moi\/#Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\" >\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8005\u306e\u7bc4\u56f2\u53ca\u3073\u51e6\u7f70\u3055\u308c\u308b\u72af\u7f6a\u306e\u7a2e\u985e\u3092\u62e1\u5927\u3059\u308b\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-3993-huong-dan-cac-diem-moi\/#Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\" >\u7f70\u5247\u539f\u5247\u306e\u5909\u66f4\uff1a\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3088\u308a\u6709\u5229\u306b\u306a\u308a\u307e\u3059\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-3993-huong-dan-cac-diem-moi\/#Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\" >\u300c\u5927\u898f\u6a21\u306a\u884c\u653f\u9055\u53cd\u300d\u306e\u52a0\u91cd\u60c5\u72b6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u6539\u6b63\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\" >\u7f70\u5247\u306e\u67a0\u7d44\u307f\u3068\u7f70\u5247\u3092\u8ab2\u3059\u6a29\u9650\u3092\u8abf\u6574\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Sua_doi_tham_quyen_cua_can_bo_thue\" >\u7a0e\u52d9\u5b98\u306e\u6a29\u9650\u3092\u6539\u6b63\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Khung_phat_hoa_don\" >\u8acb\u6c42\u66f8\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u67a0\u7d44\u307f<\/a><\/li><\/ul><\/li><\/ul><\/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-3993-huong-dan-cac-diem-moi\/#Quyen_giai_trinh_cua_Nguoi_nop_thue\" >\u7d0d\u7a0e\u8005\u306e\u8aac\u660e\u6a29<\/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-3993-huong-dan-cac-diem-moi\/#Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\" >\u7d19\u306e\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6642\u4ee3\u9045\u308c\u306e\u898f\u5236\u3092\u5ec3\u6b62\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-3993-huong-dan-cac-diem-moi\/#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=\"Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\"><\/span><b>\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8005\u306e\u7bc4\u56f2\u53ca\u3073\u51e6\u7f70\u3055\u308c\u308b\u72af\u7f6a\u306e\u7a2e\u985e\u3092\u62e1\u5927\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u5f93\u6765\u306e\u7a0e\u53ce\u3092\u8abf\u6574\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6b21\u306e\u3082\u306e\u3082\u8ffd\u52a0\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u7528\u7bc4\u56f2\uff1a\u3053\u306e\u898f\u5b9a\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7ba1\u7406\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u56fd\u8cc7\u306e\u7ba1\u7406\u53ca\u3073\u6295\u8cc7\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u53ce\u5165\u9805\u76ee\u3092\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f70\u5247\u306e\u5bfe\u8c61\uff1a\u6c7a\u8b70107\/2023\/QH15\u306b\u57fa\u3065\u304d\u3001\u8ffd\u52a0\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u306b\u3082\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u69cb\u6210\u4e8b\u696d\u4f53\u306b\u95a2\u3059\u308b\u7533\u544a\u306e\u9045\u5ef6\u307e\u305f\u306f\u672a\u7533\u544a\u306b\u306f\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d44\u7e54: \u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6cd5\u7684\u539f\u5247\u306b\u6e96\u62e0\u3057\u3066\u3044\u306a\u3044\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u7d44\u7e54\u306b\u306f\u7f70\u5247\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u5bfe\u8c61\u4e8b\u696d\u4f53\u306e\u7bc4\u56f2\u62e1\u5927\u306b\u3088\u308b\u7ba1\u7406\u5f37\u5316\u3068\u4e26\u884c\u3057\u3066\u3001\u7f70\u5247\u306e\u539f\u5247\u3092\u3088\u308a\u67d4\u8edf\u306a\u65b9\u5411\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3068\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u7cbe\u795e\u3082\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\"><\/span><b>\u7f70\u5247\u539f\u5247\u306e\u5909\u66f4\uff1a\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3088\u308a\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u3082\u80af\u5b9a\u7684\u306a\u5074\u9762\u306e 1 \u3064\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u540c\u6642\u306b\u8907\u6570\u306e\u8aa4\u308a\u3092\u72af\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u539f\u5247\u306e\u5909\u66f4\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8907\u6570\u9805\u76ee\u306e\u8aa4\u3063\u305f\u7533\u544a: \u7d0d\u7a0e\u8005\u304c\u540c\u3058\u65e5\u306b\u3001\u7570\u306a\u308b\u7d0d\u7a0e\u7533\u544a\u66f8(\u5fc5\u305a\u3057\u3082\u540c\u3058\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u306f\u9650\u3089\u306a\u3044)\u3067\u8907\u6570\u306e\u9805\u76ee\u3092\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u6700\u3082\u91cd\u3044\u7f70\u5247\u3067\u9055\u53cd\u3092\u7f70\u3057\u3001\u300c\u7e70\u308a\u8fd4\u3057\u306e\u9055\u53cd\u300d\u3068\u3044\u3046\u52a0\u91cd\u72b6\u6cc1\u3092\u5ec3\u6b62\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 \u56de\u306e\u7533\u8acb\u3067\u8907\u6570\u306e\u9805\u76ee\u306b\u865a\u507d\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408: \u6700\u3082\u9ad8\u3044\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u9055\u53cd\u884c\u70ba 1 \u4ef6\u306e\u307f\u304c\u51e6\u7f70\u3055\u308c\u308b\u304b\u3001\u307e\u305f\u306f\u653f\u4ee4 125\/2020\/ND-CP \u306e\u7b2c 16 \u6761\u304a\u3088\u3073\u7b2c 17 \u6761\u306b\u5f93\u3063\u3066\u51e6\u7f70\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u8aa4\u308a\u30fb\u8907\u6570\u56de\u306e\u672a\u767a\u884c\uff1a\u9055\u53cd\u306f1\u4ef6\u306e\u307f\u3067\u3001\u9055\u53cd\u3057\u305f\u8acb\u6c42\u66f8\u306e\u679a\u6570\u306b\u5fdc\u3058\u3066\u7f70\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u4f01\u696d\u3078\u306e\u5727\u529b\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u7f70\u5247\u306e\u539f\u5247\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u9055\u53cd\u306e\u91cd\u5927\u6027\u3092\u5206\u985e\u3059\u308b\u305f\u3081\u306e\u3088\u308a\u53b3\u683c\u306a\u5b9a\u91cf\u57fa\u6e96\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u52a0\u91cd\u8981\u4ef6\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u518d\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u884c\u70ba\u304c\u91cd\u5927\u306a\u9055\u53cd\u3068\u307f\u306a\u3055\u308c\u308b\u304b\u306e\u5224\u65ad\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\"><\/span><b>\u300c\u5927\u898f\u6a21\u306a\u884c\u653f\u9055\u53cd\u300d\u306e\u52a0\u91cd\u60c5\u72b6\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u6539\u6b63\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4310\/2025\/ND-CP\u3067\u306f\u3001\u91cd\u5927\u306a\u9055\u53cd\u306e\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6570\u5024\u304c\u898f\u5b9a\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;\">\u8acb\u6c42\u66f8\u306b\u95a2\u3057\u3066\uff1a\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306e\u4f5c\u6210\u3001\u53d7\u9818\u3001\u8ee2\u9001\u306b\u95a2\u9023\u3059\u308b10\u4ef6\u4ee5\u4e0a\u306e\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u9055\u53cd\uff08\u653f\u4ee4125\/2020\/ND-CP\u306e\u7b2c22\u6761\u3001\u7b2c26\u6761\u3001\u7b2c27\u6761\u306b\u57fa\u3065\u304f\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8131\u7a0e\u306b\u3064\u3044\u3066\uff1a\u8131\u7a0e\u984d\u304c1\u5104VND\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u5927\u898f\u6a21\u8131\u7a0e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4310\/2025\/ND-CP\u3067\u306f\u3001\u9055\u53cd\u306e\u30ec\u30d9\u30eb\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53b3\u683c\u304b\u3064\u52b9\u679c\u7684\u306a\u7ba1\u7406\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u7f70\u5247\u30ec\u30d9\u30eb\u3068\u57f7\u884c\u4eba\u54e1\u69cb\u6210\u3092\u4f53\u7cfb\u7684\u306b\u8abf\u6574\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\"><\/span><b>\u7f70\u5247\u306e\u67a0\u7d44\u307f\u3068\u7f70\u5247\u3092\u8ab2\u3059\u6a29\u9650\u3092\u8abf\u6574\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u9055\u53cd\u3092\u3088\u308a\u67d4\u8edf\u304b\u3064\u5b9f\u7528\u7684\u306b\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u306a\u304c\u3089\u6291\u6b62\u529b\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u653f\u4ee4310\/2025\/ND-CP\u306b\u3088\u308a\u3001\u7f70\u5247\u30ec\u30d9\u30eb\u3068\u57f7\u884c\u6a29\u9650\u306e\u59d4\u8b72\u306e\u4e21\u65b9\u306b\u6b21\u306e\u3068\u304a\u308a\u6839\u672c\u7684\u306a\u8abf\u6574\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_tham_quyen_cua_can_bo_thue\"><\/span><b>\u7a0e\u52d9\u5b98\u306e\u6a29\u9650\u3092\u6539\u6b63\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a4d\u6975\u7684\u306a\u7ba1\u7406\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u7f70\u5247\u3092\u8ab2\u3059\u6a29\u9650\u306b\u5927\u304d\u306a\u5909\u66f4\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\uff1a\u7a0e\u52d9\u624b\u7d9a\u304d\u9055\u53cd\u306b\u5bfe\u3057\u3066\u306f\u6700\u9ad82,000\u4e07VND\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u9055\u53cd\u306b\u5bfe\u3057\u3066\u306f\u6700\u9ad81,000\u4e07VND\u306e\u7f70\u91d1\u3092\u79d1\u3059\u6a29\u9650\u3092\u6709\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u4ee5\u4e0b\u306e\u8005\u306e\u6a29\u9650\u306f\u5ec3\u6b62\u3055\u308c\u308b\uff1a\u5730\u533a\u4eba\u6c11\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u9577\uff08\u30b3\u30df\u30e5\u30fc\u30f3\u4eba\u6c11\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u9577\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u308b\uff09\u3001\u7a0e\u52d9\u30c1\u30fc\u30e0\u306e\u8cac\u4efb\u8005\u3001\u304a\u3088\u3073\u4e3b\u4efb\u8ca1\u52d9\u691c\u67fb\u5b98\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Khung_phat_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u767a\u884c\u3057\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306e\u7f70\u91d1\u306f\u3001\u5f93\u6765\u306e\u4e00\u822c\u7684\u306a\u6599\u7387\u3067\u306f\u306a\u304f\u30011\u4ef6\u5f53\u305f\u308a\u306e\u9055\u53cd\u8acb\u6c42\u66f8\u306e\u679a\u6570\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quyen_giai_trinh_cua_Nguoi_nop_thue\"><\/span><b>\u7d0d\u7a0e\u8005\u306e\u8aac\u660e\u6a29<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u8aac\u660e\u8cac\u4efb\u306e\u6a29\u5229\u3092\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3059\u308b\u3053\u3068\u3067\u900f\u660e\u6027\u3092\u9ad8\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u6700\u9ad8\u7f70\u91d1\u304c1,500\u4e07VND\uff08\u500b\u4eba\u306e\u5834\u5408\uff09\u307e\u305f\u306f3,000\u4e07VND\uff08\u7d44\u7e54\u306e\u5834\u5408\uff09\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u8aac\u660e\u3092\u884c\u3046\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u96fb\u5b50\u8a18\u9332\u4fdd\u5b58\u306b\u95a2\u308f\u308b\u30b1\u30fc\u30b9\u3068\u3001\u653f\u4ee4125\/2020\/ND-CP\u306e\u7b2c16\u6761\u3001\u7b2c17\u6761\u3001\u7b2c18\u6761\u306b\u57fa\u3065\u304f\u865a\u507d\u306e\u7533\u544a\u304a\u3088\u3073\u8131\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u9055\u53cd\u306e\u4e21\u65b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8aac\u660e\u8cac\u4efb\u306e\u5f37\u5316\u306f\u3001\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8fd1\u4ee3\u7684\u306a\u30e2\u30c7\u30eb\u306e\u7ba1\u7406\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u653f\u5e9c\u306f\u3053\u308c\u3089\u306e\u884c\u653f\u624b\u7d9a\u304d\u306e\u53b3\u683c\u5316\u306b\u52a0\u3048\u3001\u6cd5\u7684\u5236\u5ea6\u306e\u5408\u7406\u5316\u306b\u3082\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u95a2\u9023\u3057\u306a\u304f\u306a\u3063\u305f\u898f\u5236\u3092\u5ec3\u6b62\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\"><\/span><b>\u7d19\u306e\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6642\u4ee3\u9045\u308c\u306e\u898f\u5236\u3092\u5ec3\u6b62\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u5305\u62ec\u7684\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306b\u3088\u308a\u3001\u653f\u4ee4310\/2025\/ND-CP\u306b\u3088\u308a\u3001\u4f7f\u7528\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u7269\u7406\u7684\u306a\u8acb\u6c42\u66f8\u306b\u95a2\u9023\u3059\u308b\u9055\u53cd\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\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;\">\u5370\u5237\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3001\u30ab\u30b9\u30bf\u30e0\u8acb\u6c42\u66f8\u306e\u5370\u5237\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u767a\u884c\u901a\u77e5\uff08\u7d19\u8acb\u6c42\u66f8\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5370\u5237\u6ce8\u6587\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\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\u4ee4310\/2025\/ND-CP\u306f\u3001\u7a0e\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u7f70\u5247\u653f\u7b56\u306b\u5927\u5e45\u306a\u8abf\u6574\u3092\u52a0\u3048\u3001\u5305\u62ec\u7684\u306a\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u30ea\u30b9\u30af\u306b\u57fa\u3065\u3044\u305f\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u3088\u308a\u7d0d\u7a0e\u8005\u306b\u914d\u616e\u3057\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u7f70\u5247\u306e\u5bfe\u8c61\u7bc4\u56f2\u306e\u62e1\u5927\u3001\u300c\u5927\u898f\u6a21\u300d\u306e\u6982\u5ff5\u306e\u660e\u78ba\u5316\u3001\u7f70\u5247\u6a29\u9650\u306e\u8abf\u6574\u3001\u305d\u3057\u3066\u8aac\u660e\u6a29\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u3088\u308a\u5f37\u56fa\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u69cb\u7bc9\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u4f1a\u8a08\u58eb\u3084\u4f01\u696d\u306f\u3001\u7279\u306b2026\u5e741\u670816\u65e5\u306b\u653f\u4ee4\u304c\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u305f\u65e5\u304b\u3089\u3001\u7533\u544a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u304a\u3088\u3073\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u7406\u89e3\u3068\u9069\u7528\u306f\u3001\u4f01\u696d\u304c\u4e0d\u5fc5\u8981\u306a\u7f70\u5247\u3092\u56de\u907f\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u6cd5\u7684\u5b89\u5168\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u6cd5\u4ee4310\/2025\/ND-CP\u306e\u65b0\u3057\u3044\u898f\u5236\u306b\u8fc5\u901f\u306b\u9069\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u73fe\u5728\u306e\u7a0e\u91d1\u3068\u8acb\u6c42\u66f8\u767a\u884c\u306e\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u8907\u6570\u306e\u9805\u76ee\u306e\u8aa4\u3063\u305f\u7533\u544a\u3001\u9593\u9055\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u306a\u3069\u3001\u9055\u53cd\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u72b6\u6cc1\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb4\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u5408\u308f\u305b\u305f\u8a73\u7d30\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d3\u30e5\u30fc\u3001\u307e\u305f\u306f\u6700\u65b0\u306e\u7a0e\u52d9\u30dd\u30ea\u30b7\u30fc\u306e\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u3067\u6cd5\u7684\u306b\u6e96\u62e0\u3057\u305f\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3067\u3042\u308b MAN (Master Accountant Network) \u306b\u7a4d\u6975\u7684\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<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\/cac-diem-moi-dang-chu-y-ve-xu-phat-thue-va-hoa-don-tu-16-1-2026--vbpl140550.html?browserid=822d1a4e-d855-4531-8112-6531703ee175\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u767a\u884c\u306e\u516c\u5f0f\u6587\u66f8\u756a\u53f73993\/TNI-NVDTPC\u3002<\/span><\/a><\/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\u59d4\u54e1\u4f1a<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>2025\u5e7412\u670830\u65e5\u3001\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u653f\u4ee4310\/2025\/ND-CP\u306e\u65b0\u305f\u306a\u70b9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u516c\u5f0f\u6587\u66f83993\/TNI-NVDTPC\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u7a0e\u91d1\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee4125\/2020\/ND-CP\u306e\u91cd\u8981\u306a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u30012026\u5e741\u670816\u65e5\u304b\u3089\u767a\u52b9\u3059\u308b\u4e3b\u8981\u306a\u5909\u66f4\u70b9\u306e\u6982\u8981\u3067\u3042\u308a\u3001\u4f1a\u8a08\u58eb\u304a\u3088\u3073\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2\u3068\u884c\u70ba\u306e\u62e1\u5927\uff1a\u653f\u4ee4310\/2025\/ND-CP\u306f\u3001\u5f93\u6765\u306e\u7a0e\u53ce\u3092\u8abf\u6574\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8ffd\u52a0\u3057\u307e\u3059\u3002\u8abf\u6574\u7bc4\u56f2\uff1a\u88dc\u8db3[\u2026]<\/p>","protected":false},"author":4,"featured_media":7189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7188","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\/7188","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=7188"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7188\/revisions"}],"predecessor-version":[{"id":7190,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7188\/revisions\/7190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7189"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}