{"id":7201,"date":"2026-01-11T23:58:55","date_gmt":"2026-01-12T06:58:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7201"},"modified":"2026-01-11T23:58:55","modified_gmt":"2026-01-12T06:58:55","slug":"huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/","title":{"rendered":"2026 \u5e74 1 \u6708 1 \u65e5\u304b\u3089\u3001\u5bb6\u4e8b\u4e8b\u696d\u8005\u5411\u3051\u306e\u4f1a\u8a08\u8a18\u9332\u3068\u7d0d\u7a0e\u7533\u544a\u306f\u3001Circular 152\/2025\/TT-BTC \u306b\u5f93\u3063\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e7412\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u901a\u9054152\/2025\/TT-BTC\u306f\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u8ca1\u52d9\u7ba1\u7406\u306e\u6a19\u6e96\u5316\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u901a\u9054152\/2025\/TT-BTC\u306f\u3001\u901a\u905488\/2021\/TT-BTC\u306b\u4ee3\u308f\u308a\u30012026\u5e741\u67081\u65e5\u306b\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u3001\u81ea\u55b6\u696d\u8005\u3001\u307e\u305f\u306f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u5834\u5408\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u52d9\u7ba1\u7406\u3092\u6700\u9069\u5316\u3059\u308b\u306b\u306f\u3001Circular 152\/2025\/TT-BTC \u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\" >\u9069\u7528\u5bfe\u8c61\u304a\u3088\u3073\u898f\u5236\u306e\u7bc4\u56f2<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Diem_moi_ve_To_chuc_cong_tac_ke_toan\" >\u4f1a\u8a08\u696d\u52d9\u306e\u7d44\u7e54\u5316\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\" >\u4f1a\u8a08\u5e33\u7c3f\u3068\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u7ba1<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\" >\u5bb6\u8a08\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e (PIT) \u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\" >\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u5bb6\u5185\u55b6\u696d\u8005\u3084\u500b\u4eba\u55b6\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/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\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\" >\u5bb6\u8a08\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u3068\u500b\u4eba\u6240\u5f97\u7a0e (PIT) \u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\" >\u5bb6\u8a08\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001VAT \u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u53ce\u76ca\u306e\u4e00\u5b9a\u5272\u5408 (%) \u3068\u3057\u3066\u652f\u6255\u308f\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\" >\u5bb6\u4e8b\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u7dcf\u53ce\u5165\u306e1\uff05\u306e\u5272\u5408\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u652f\u6255\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#He_thong_so_sach_ke_toan\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\" >\u8a18\u5165\u4e8b\u9805\u3084\u8a08\u7b97\u5f0f\u306e\u8a18\u9332\u65b9\u6cd5\u306e\u8a73\u3057\u3044\u8aac\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Phuong_phap_xac_dinh_gia\" >\u4fa1\u683c\u8a2d\u5b9a\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\" >\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6d3b\u52d5\uff08\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8S3-HKD\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ket_luan_va_khuyen_nghi\" >\u7d50\u8ad6\u3068\u63d0\u8a00<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#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=\"Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\"><\/span><b>\u9069\u7528\u5bfe\u8c61\u304a\u3088\u3073\u898f\u5236\u306e\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u9054152\/2025\/TT-BTC\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u7ba1\u304a\u3088\u3073\u4f1a\u8a08\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5185\u5de5\u696d\uff1a\u73fe\u5728\u55b6\u696d\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u898f\u5236\u306b\u5f93\u3063\u3066\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u5bb6\u5185\u5de5\u696d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u55b6\u696d\u8005: \u88fd\u9020\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u500b\u4eba\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u3067\u3001 <\/span><span style=\"font-weight: 400;\">2026 \u5e74 1 \u6708 1 \u65e5\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001Circular 152\/2025\/TT-BTC \u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_To_chuc_cong_tac_ke_toan\"><\/span><b>\u4f1a\u8a08\u696d\u52d9\u306e\u7d44\u7e54\u5316\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56de\u89a7 152\/2025\/TT-BTC \u306f\u3001\u4e8b\u696d\u4e3b\u306b\u6700\u5927\u9650\u306e\u67d4\u8edf\u6027\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u306e\u76f4\u63a5\u8cac\u4efb\u8005\uff1a\u5bb6\u8a08\u7c3f\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4ee3\u8868\u8005\u304c\u81ea\u3089\u7d4c\u7406\u5e33\u7c3f\u3092\u3064\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;\">\u5bb6\u65cf\u4f1a\u54e1\uff1a\u4e21\u89aa\u3001\u914d\u5076\u8005\u3001\u5b50\u4f9b\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u5bb6\u5185\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u306e\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u50cd\u304f\u3053\u3068\u304c\u53ef\u80fd\uff08\u4ee5\u524d\u306f\u72ec\u7acb\u6027\u306b\u95a2\u3057\u3066\u3088\u308a\u5236\u9650\u304c\u591a\u304b\u3063\u305f\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u8077\u52d9: \u5009\u5eab\u7ba1\u7406\u8005\u3001\u30ec\u30b8\u4fc2\u3001\u307e\u305f\u306f\u8cc7\u7523\u306e\u8cfc\u5165\u8005\/\u8ca9\u58f2\u8005\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u306e\u96c7\u7528: \u4f4f\u5b85\u6240\u6709\u8005\u306b\u306f\u3001\u30bf\u30b9\u30af\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306b\u5c02\u9580\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u96c7\u3046\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\"><\/span><b>\u4f1a\u8a08\u5e33\u7c3f\u3068\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u7ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u5b58\u304a\u3088\u3073\u7ba1\u7406\u306e\u5f62\u5f0f\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u57fa\u3065\u3044\u3066\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7167\u5408\u304a\u3088\u3073\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4f1a\u8a08\u5e33\u7c3f\u304a\u3088\u3073\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u8981\u4ef6\u3082\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u8a08\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u5b58\u5f62\u614b\u3092\u81ea\u4e3b\u7684\u306b\u9078\u629e\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3001\u4f1a\u8a08\u4f1d\u7968\u3001\u4f1a\u8a08\u5e33\u7c3f\u306a\u3069\u306e\u6587\u66f8\u306f\u3001\u5404\u4e8b\u696d\u4f53\u306e\u72b6\u6cc1\u3084\u7ba1\u7406\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u3001\u96fb\u5b50\u5f62\u5f0f\u307e\u305f\u306f\u7d19\u5f62\u5f0f\u3067\u4fdd\u5b58\u3059\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;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u5bb6\u8a08\u7c3f\u4fdd\u5b58\u4e8b\u696d\u8005\u306e\u4f1a\u8a08\u66f8\u985e\u306e\u6700\u4f4e\u4fdd\u5b58\u671f\u9593\u306f5\u5e74\u3067\u3059\u3002\u7279\u306b\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u4fdd\u7ba1\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;\">\u5bb6\u5185\u4e8b\u696d\u8005\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u672c\u901a\u9054\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u5e33\u7c3f\u69d8\u5f0f\u306b\u52a0\u3048\u3001\u8ffd\u52a0\u306e\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u5b9f\u969b\u306e\u696d\u52d9\u306b\u5408\u308f\u305b\u3066\u5e33\u7c3f\u69d8\u5f0f\u3092\u8abf\u6574\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u88dc\u8db3\u307e\u305f\u306f\u4fee\u6b63\u3055\u308c\u305f\u4f1a\u8a08\u5e33\u7c3f\u306b\u306f\u3001\u5e33\u7c3f\u540d\u79f0\u3001\u4f5c\u6210\u65e5\u3001\u5bb6\u5185\u4e8b\u696d\u8005\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4ee3\u8868\u8005\u306e\u6c0f\u540d\u3068\u7f72\u540d\u3001\u5370\u9451\uff08\u3042\u308b\u5834\u5408\uff09\u306a\u3069\u3001\u5fc5\u8981\u306a\u60c5\u5831\u304c\u3059\u3079\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\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;\">\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4f01\u696d\u304c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u7d0d\u7a0e\u7fa9\u52d9\uff08VAT\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u304a\u3088\u3073\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u3092\u542b\u3080\uff09\u3092\u78ba\u5b9a\u3057\u3001\u7d0d\u7a0e\u984d\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u901a\u77e5\u306b\u5f93\u3063\u3066\u7d0d\u7a0e\u984d\u306e\u691c\u8a3c\u304a\u3088\u3073\u7ba1\u7406\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u901a\u9054\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u5143\u5e33\u306b\u3053\u306e\u60c5\u5831\u3092\u8a18\u9332\u3057\u3001\u8ffd\u8de1\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e (PIT) \u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u3001\u4f1a\u8a08\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u4e00\u822c\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u5bb6\u5185\u55b6\u696d\u8005\u53ca\u3073\u500b\u4eba\u55b6\u696d\u8005\u304c\u5897\u5024\u7a0e\u53ca\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u660e\u3089\u304b\u306b\u3059\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\"><\/span><b>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u5bb6\u5185\u55b6\u696d\u8005\u3084\u500b\u4eba\u55b6\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u304c\u514d\u9664\u3055\u308c\u308b\u5bb6\u4e8b\u4e8b\u696d\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bfe\u8c61: \u5e74\u9593\u53ce\u76ca\u304c5\u5104VND\u672a\u6e80\u306e\u5bb6\u5ead\u7d4c\u55b6\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u8a18\u9332: \u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u53ce\u76ca\u53f0\u5e33 (\u30d5\u30a9\u30fc\u30e0 S1a-HKD)\u3002<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7202\" aria-describedby=\"caption-attachment-7202\" style=\"width: 608px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7202\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg\" alt=\"M\u1eabu s\u1ed1 S1a-HKD\" width=\"608\" height=\"523\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg 608w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-300x258.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-14x12.jpg 14w\" sizes=\"auto, (max-width: 608px) 100vw, 608px\" \/><figcaption id=\"caption-attachment-7202\" class=\"wp-caption-text\">\u30d5\u30a9\u30fc\u30e0S1a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u767b\u9332\u7c3f\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u751f\u3058\u305f\u53ce\u76ca\u3092\u8ffd\u8de1\u3057\u3001\u5b8c\u5168\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u767b\u9332\u7c3f\u306b\u8a18\u9332\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306f\u3001\u7ba1\u8f44\u5f53\u5c40\u304c\u3001\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u4e8b\u696d\u6240\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u7533\u544a\u3059\u308b\u5bb6\u8a08\u7c3f\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u3053\u306e\u53f0\u5e33\u306f\u3001\u7533\u544a\u3055\u308c\u305f\u53ce\u76ca\u984d\u3068\u7a0e\u52d9\u5f53\u5c40\u304c\u7ba1\u7406\u3059\u308b\u60c5\u5831\u3092\u8ffd\u8de1\u30fb\u6bd4\u8f03\u30fb\u7167\u5408\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u7ba1\u7406\u30c4\u30fc\u30eb\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a18\u5e33\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217A\uff1a\u5165\u56fd\u65e5\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u6b04\uff1a\u5546\u54c1\u306e\u8ca9\u58f2\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u751f\u3058\u305f\u53ce\u76ca\u3092\u8a18\u9332\u3057\u3001\u8a18\u8f09\u3057\u307e\u3059\u3002\u5bb6\u5185\u5de5\u696d\u53ca\u3073\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\u3001\u53ce\u76ca\u7ba1\u7406\u65b9\u6cd5\u53ca\u3073\u8ffd\u8de1\u65b9\u6cd5\u306b\u5f93\u3044\u3001\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306b\u8a18\u9332\u3059\u308b\u304b\u3001\u5b9a\u671f\u7684\u306b\u96c6\u8a08\u3057\u3066\u8a18\u9332\u3059\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;\">\u300c\u91d1\u984d\u300d\u5217: \u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u3067\u5f97\u305f\u5408\u8a08\u91d1\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u3068\u500b\u4eba\u6240\u5f97\u7a0e (PIT) \u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4e8b\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u5272\u5408\u306b\u57fa\u3065\u304f\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\uff08%\uff09\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001VAT \u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u53ce\u76ca\u306e\u4e00\u5b9a\u5272\u5408 (%) \u3068\u3057\u3066\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u5272\u5408\u7a0e\u7387\uff08VAT1%\u3001\u500b\u4eba\u6240\u5f97\u7a0e3%\uff09\u3067VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u5bb6\u5185\u4e8b\u696d\u8005\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u7bc4\u56f2\u304a\u3088\u3073\u305d\u308c\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f1a\u8a08\u8a18\u9332\u304a\u3088\u3073\u66f8\u985e\u304c\u6cd5\u5f8b\u3067\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\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;\">\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7: \u5e74\u9593\u53ce\u76ca\u304c5\u5104\uff5e30\u5104VND\u306e\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e: \u53ce\u76ca\u3092\u7279\u5b9a\u3059\u308b\u8acb\u6c42\u66f8\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u3057\u305f\u4f1a\u8a08\u5e33\u7c3f: \u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u53ce\u76ca\u5e33\u7c3f (\u30d5\u30a9\u30fc\u30e0 S2a-HKD)\u3002<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7203\" aria-describedby=\"caption-attachment-7203\" style=\"width: 476px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7203\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg\" alt=\"M\u1eabu s\u1ed1 S2a-HKD\" width=\"476\" height=\"605\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg 476w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-236x300.jpg 236w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-9x12.jpg 9w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><figcaption id=\"caption-attachment-7203\" class=\"wp-caption-text\">\u30d5\u30a9\u30fc\u30e0S2a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5143\u5e33\u306f\u3001\u540c\u3058 VAT \u7a0e\u7387 (%) \u307e\u305f\u306f\u540c\u3058\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3092\u6301\u3064\u4e8b\u696d\u90e8\u9580\u5225\u306b\u5206\u985e\u3055\u308c\u305f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u308b\u53ce\u76ca\u3092\u8ffd\u8de1\u304a\u3088\u3073\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5185\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8907\u6570\u306e\u5206\u91ce\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u5404\u5206\u91ce\u3054\u3068\u306b\u500b\u5225\u306e\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3059\u308b\u3053\u3068\u3067\u3001\u540c\u3058VAT\u7387\uff08%\uff09\u307e\u305f\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3092\u78ba\u4fdd\u3057\u3001\u53ce\u76ca\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6b63\u78ba\u3067\u900f\u660e\u306a\u7ba1\u7406\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304cVAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3001\u4f01\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u3053\u306e\u53f0\u5e33\u3092\u57fa\u306b\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u7a0e\u984d\u3092\u76e3\u8996\u3001\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u60c5\u5831\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a18\u5e33\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 A \u304a\u3088\u3073 B: \u6587\u66f8\u756a\u53f7\u3068\u65e5\u4ed8\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 C: \u3053\u306e\u5217\u306b\u306f\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u6b63\u78ba\u3067\u4e00\u8cab\u3057\u305f\u7a0e\u91d1\u306e\u7533\u544a\u3068\u8a08\u7b97\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u540c\u3058 VAT \u7387 (%) \u307e\u305f\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u6c7a\u5b9a\u3059\u308b\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u540c\u3058\u7a0e\u7387\u3067\u3001\u5404\u4e8b\u696d\u90e8\u9580\u306e\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u767a\u751f\u3057\u305f\u53ce\u76ca\u306e\u8a73\u7d30\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52171\uff1a\u696d\u7a2e\u5225\u306e\u7269\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u53ce\u5165\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001VAT\u8a08\u7b97\u306b\u540c\u4e00\u306e%\u7a0e\u7387\u307e\u305f\u306f\u540c\u4e00\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u7b97\u51fa\u3055\u308c\u305f\u53ce\u5165\u306b\u57fa\u3065\u304d\u3001\u4e8b\u696d\u6240\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u5404\u696d\u7a2e\u5225\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306bVAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u6700\u7d42\u884c\u306b\u306f\u3001\u7d0d\u7a0e\u984d\u306e\u5408\u8a08\u3067\u3042\u308bVAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\"><\/span><b>\u5bb6\u4e8b\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u7dcf\u53ce\u5165\u306e1\uff05\u306e\u5272\u5408\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u652f\u6255\u308f\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ce\u5165\u306b\u5bfe\u3057\u3066VAT1%\u3068\u500b\u4eba\u6240\u5f97\u7a0e3%\u306e\u5272\u5408\u3067VAT\u7d0d\u4ed8\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3057\u3001\u6709\u52b9\u306a\u4f1a\u8a08\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u8ab2\u7a0e\u67fb\u5b9a\u3084\u9061\u53ca\u5fb4\u53ce\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bfe\u8c61: \u5e74\u9593\u53ce\u76ca\u304c5\u5104\uff5e30\u5104VND\u306e\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u3002<\/span><span style=\"font-weight: 400;\">\u53ce\u76ca\u304c30\u5104VND\u3092\u8d85\u3048\u308b\u4e8b\u696d\u4e16\u5e2f\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e: \u8acb\u6c42\u66f8\u3001\u8cfc\u5165\u30ea\u30b9\u30c8\uff08\u8ca9\u58f2\u8005\u304c VAT \u8acb\u6c42\u66f8\u307e\u305f\u306f\u58f2\u4e0a\u8acb\u6c42\u66f8\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\uff09\u3001\u304a\u3088\u3073\u53ce\u76ca\u3068\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bb6\u8a08\u7c3f\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4ee5\u4e0b\u306em\u1eabu\uff08\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff09\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u56de\u89a7 152\/2025\/TT-BTC \u306b\u5f93\u3063\u305f\u4f1a\u8a08\u5e33\u7c3f\u306e\u30ea\u30b9\u30c8\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u5143\u5e33\u540d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b5\u30f3\u30d7\u30eb\u30b7\u30f3\u30dc\u30eb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u53ce\u76ca\u53f0\u5e33<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e0S2b-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u3092\u8ffd\u8de1\u3057\u3066\u3001VAT \u3068\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u5143\u5e33\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e0S2c-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6750\u6599\u3001\u5de5\u5177\u3001\u88fd\u54c1\u3001\u5546\u54c1\u306e\u8a73\u7d30\u306a\u767b\u9332\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e0S2d-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5165\u5eab\u3001\u51fa\u5eab\u3001\u5728\u5eab\u30ec\u30d9\u30eb\u306a\u3069\u306e\u5728\u5eab\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30ec\u30b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e0S2e-HKD\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u9280\u884c\u9810\u91d1\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\"><\/span><b>\u8a18\u5165\u4e8b\u9805\u3084\u8a08\u7b97\u5f0f\u306e\u8a18\u9332\u65b9\u6cd5\u306e\u8a73\u3057\u3044\u8aac\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56de\u89a7 152\/2025\/TT-BTC \u3067\u306f\u3001\u5546\u54c1\u3068\u7a0e\u91d1\u306e\u4fa1\u5024\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7279\u5b9a\u306e\u8a08\u7b97\u5f0f\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia\"><\/span><b>\u4fa1\u683c\u8a2d\u5b9a\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u7d4c\u55b6\u306e\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5728\u5eab\u306e\u6d41\u5165\u3001\u6d41\u51fa\u3001\u5728\u5eab\u30ec\u30d9\u30eb\u3092\u5b8c\u5168\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u6750\u6599\u3001\u30c4\u30fc\u30eb\u3001\u88fd\u54c1\u3001\u5546\u54c1\u306e\u8a73\u7d30\u306a\u8a18\u9332\u3092\u78ba\u7acb\u3057\u3001\u7dad\u6301\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u5f0f:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1 = (\u671f\u9996\u5728\u5eab\u306e\u4fa1\u5024 + \u671f\u9593\u4e2d\u306b\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306e\u4fa1\u5024) \/ (\u671f\u9996\u5728\u5eab\u306e\u6570\u91cf + \u671f\u9593\u4e2d\u306b\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306e\u6570\u91cf)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u91d1\u92ad\u7684\u4fa1\u5024\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u5f0f:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u53d7\u9818: \u53d7\u9818\u5408\u8a08\u91d1\u984d = \u53d7\u9818\u6570\u91cf x \u5358\u4f4d\u3042\u305f\u308a\u306e\u8cfc\u5165\u4fa1\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u5f15\u843d\uff1a\u5f15\u843d\u91d1\u984d = \u5f15\u843d\u6570\u91cf x \u5f15\u843d\u5358\u4fa1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab: \u671f\u672b\u5728\u5eab\u4fa1\u5024 = \u671f\u9996\u5728\u5eab\u4fa1\u5024 + \u671f\u9593\u4e2d\u306e\u8cfc\u5165\u4fa1\u5024 - \u671f\u9593\u4e2d\u306e\u8ca9\u58f2\u4fa1\u5024\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\"><\/span><b>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6d3b\u52d5\uff08\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8S3-HKD\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7204\" aria-describedby=\"caption-attachment-7204\" style=\"width: 597px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7204\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg\" alt=\"M\u1eabu s\u1ed1 S3a-HKD\" width=\"597\" height=\"673\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg 597w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-266x300.jpg 266w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-11x12.jpg 11w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><figcaption id=\"caption-attachment-7204\" class=\"wp-caption-text\">\u30d5\u30a9\u30fc\u30e0S3a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u8cc7\u6e90\u7a0e\u3001\u74b0\u5883\u4fdd\u8b77\u7a0e\u3001\u571f\u5730\u4f7f\u7528\u7a0e\u306a\u3069\u3001VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u7a0e\u91d1\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6d3b\u52d5\u3092\u884c\u3046\u5bb6\u5185\u5546\u4eba\u304a\u3088\u3073\u500b\u4eba\u5546\u4eba\u306f\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8ffd\u8de1\u53f0\u5e33\u3092\u958b\u8a2d\u3057\u3001\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a18\u5e33\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217A\uff1a\u5165\u5834\u65e5\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 B: \u767a\u751f\u3057\u305f\u53d6\u5f15\u306e\u8aac\u660e\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 1: \u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u6570\u91cf\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b042\uff1a\u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u74b0\u5883\u4fdd\u8b77\u7a0e\u306b\u3064\u3044\u3066\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7d76\u5bfe\u7a0e\u7387\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 3: \u7a0e\u6cd5\u306b\u5f93\u3063\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e 1 \u5358\u4f4d\u3042\u305f\u308a\u306e\u8ab2\u7a0e\u4fa1\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b04\uff14\uff1a\u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u8cc7\u6e90\u7a0e\u3001\u571f\u5730\u4f7f\u7528\u7a0e\u306b\u3064\u3044\u3066\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 5: \u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u306f\u3001% \u6bd4\u7387 (\u5217 5 = \u5217 1 x \u5217 3 x \u5217 4) \u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6\u5217\u76ee\uff1a\u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3092\u7d76\u5bfe\u7a0e\u984d\u8a08\u7b97\u65b9\u5f0f\uff086\u5217\u76ee\uff1d1\u5217\u76ee\u00d72\u5217\u76ee\uff09\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">7\u5217\u76ee\uff1a\u8f38\u51fa\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\uff087\u5217\u76ee\uff1d5\u5217\u76ee\uff0b6\u5217\u76ee\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 8: \u652f\u6255\u3046\u3079\u304d\u74b0\u5883\u4fdd\u8b77\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059 (\u5217 8 = \u5217 1 x \u5217 2)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 9: \u652f\u6255\u3046\u3079\u304d\u8cc7\u6e90\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059 (\u5217 9 = \u5217 1 x \u5217 3 x \u5217 4)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217 10: \u652f\u6255\u3046\u3079\u304d\u571f\u5730\u4f7f\u7528\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059 (\u5217 10 = \u5217 1 x \u5217 3 x \u5217 4)\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7d50\u8ad6\u3068\u63d0\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u9054152\/2025\/TT-BTC\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u975e\u5e38\u306b\u8a73\u7d30\u3067\u3042\u308a\u3001\u5c0e\u5165\u8005\u306f\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u5206\u985e\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3057\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u6b63\u78ba\u306b\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u4e3b\u7ba1\u7406\u306f\u521d\u671f\u8cbb\u7528\u306e\u524a\u6e1b\u306b\u5f79\u7acb\u3064\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u9a13\u3068\u6df1\u3044\u77e5\u8b58\u306e\u4e0d\u8db3\u306f\u30c7\u30fc\u30bf\u306e\u4e0d\u4e00\u81f4\u306e\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u9ad8\u3081\u3001\u8aa4\u3063\u305f\u7533\u544a\u3084\u7d0d\u7a0e\u9045\u5ef6\u306b\u3088\u308a\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ab2\u7a0e\u67fb\u5b9a\u3084\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bb6\u8a08\u7c3f\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u65b0\u3057\u3044\u4f1a\u8a08\u624b\u7d9a\u304d\u306b\u5341\u5206\u6163\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u96fb\u5b50\u4f1a\u8a08\u53f0\u5e33\u306e\u9069\u7528\u306b\u56f0\u96e3\u3092\u611f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u5c02\u9580\u6a5f\u95a2\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u5b89\u5168\u304b\u3064\u52b9\u679c\u7684\u306a\u89e3\u6c7a\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u73fe\u5728\u3001\u6b21\u306e\u3088\u3046\u306a\u5305\u62ec\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u65b0\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3068\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u7a0e\u91d1\u306e\u6e96\u5099\u3068\u652f\u6255\u3044\u3092\u652f\u63f4\u3057\u3001\u5b9f\u969b\u306e\u4e8b\u696d\u904b\u55b6\u3092\u53cd\u6620\u3057\u305f\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3001\u66f8\u985e\u3001\u76e3\u67fb\u5f8c\u306e\u7a0e\u52d9\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u554f\u984c\u306b\u56de\u7b54\u3057\u3001\u89e3\u6c7a\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308b MAN \u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u3001\u4e8b\u696d\u4e3b\u306f\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u8a18\u9332\u304c\u5e38\u306b\u5b8c\u5168\u304b\u3064\u900f\u660e\u3067\u3042\u308a\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u898f\u5236\u5f53\u5c40\u3068\u9023\u643a\u3067\u304d\u308b\u72b6\u614b\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u30b3\u30a2\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u306e\u767a\u5c55\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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<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>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31\/12\/2025, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c chu\u1ea9n h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho kh\u1ed1i h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Th\u00f4ng t\u01b0 152\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, th\u00f4ng t\u01b0 n\u00e0y ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. N\u1ebfu b\u1ea1n l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c k\u1ebf to\u00e1n d\u1ecbch v\u1ee5, vi\u1ec7c n\u1eafm v\u1eefng Th\u00f4ng t\u01b0 152\/2025\/TT-BTC l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7201","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=7201"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7201\/revisions"}],"predecessor-version":[{"id":7206,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7201\/revisions\/7206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7205"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}