{"id":7212,"date":"2026-01-13T19:17:00","date_gmt":"2026-01-14T02:17:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7212"},"modified":"2026-01-14T19:22:05","modified_gmt":"2026-01-15T02:22:05","slug":"chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/","title":{"rendered":"2026\u5e74\u4ee5\u964d\u3001\u7a0e\u5236\u306f\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u306f\u5927\u5e45\u306a\u6539\u9769\u3092\u53d7\u3051\u308b\u3068\u4e88\u60f3\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8abf\u6574\u306f\u3001\u7d4c\u55b6\u306e\u8fd1\u4ee3\u5316\u3060\u3051\u3067\u306a\u304f\u3001\u65b0\u305f\u306a\u7d4c\u6e08\u72b6\u6cc1\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u652f\u63f4\u3082\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u518d\u89e3\u91c8\u3055\u308c\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\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\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\" >\u5f93\u696d\u54e1\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6539\u9769<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cac_khoan_giam_tru_khi_tinh_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u63a7\u9664\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\" >\u4fdd\u967a\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u6e96\u984d\u3002\u00a0<\/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\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\" >\u7570\u5e38\u306a\u6240\u5f97\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\" >2026 \u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4ee5\u524d\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3057\u305f\u30e1\u30ea\u30c3\u30c8\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\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\" >\u5bb6\u5185\u5de5\u696d\u3068\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u898f\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Phuong_phap_tinh_thue_moi\" >\u65b0\u3057\u3044\u7a0e\u91d1\u8a08\u7b97\u65b9\u6cd5<\/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\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#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\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#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=\"Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\"><\/span><b>\u5f93\u696d\u54e1\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6539\u9769<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306e\u5927\u304d\u306a\u5909\u66f4\u70b9\u3092\u7d0d\u7a0e\u8005\u304c\u5bb9\u6613\u306b\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u306f2026\u5e74\u4ee5\u524d\u30682026\u5e74\u4ee5\u964d\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u3066\u6bd4\u8f03\u3057\u3066\u3044\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;\"> 2026 \u5e74\u4ee5\u524d\u3068 2026 \u5e74\u4ee5\u964d\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\u5e74\u307e\u3067<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\u5e74\u304b\u3089<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u500b\u4eba\u63a7\u9664<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6708\u984d1100\u4e07VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6708\u984d1550\u4e07VND<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6276\u990a\u5bb6\u65cf\u63a7\u9664<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6708\u984d440\u4e07VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6708\u984d620\u4e07VND<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u533a\u5206\u306e\u6570<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u91d1\u8a08\u7b97\u306e\u8907\u96d1\u3055<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u7387\u533a\u5206\u304c\u53b3\u3057\u3044\u305f\u3081\u3001\u7a0e\u306e\u5727\u529b\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u53ef\u51e6\u5206\u6240\u5f97\u3092\u5897\u3084\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u304b\u3089\u306e\u500b\u4eba\u63a7\u9664\u306e\u8abf\u6574\u3068\u7a0e\u7387\u533a\u5206\u306e\u7c21\u7d20\u5316\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u3092\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3001\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u3001\u305d\u3057\u3066\u5909\u52d5\u3059\u308b\u751f\u6d3b\u8cbb\u3078\u306e\u3088\u308a\u9069\u5207\u306a\u5bfe\u5fdc\u3078\u3068\u6539\u9769\u3059\u308b\u65b9\u5411\u6027\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u524d\u5411\u304d\u306a\u5909\u5316\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u7279\u306b\u4e2d\u9593\u6240\u5f97\u5c64\u306e\u7d0d\u7a0e\u8005\u306e\u7d14\u6240\u5f97\u306e\u5897\u52a0\u3068\u3001\u65b0\u305f\u306a\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9075\u5b88\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_khi_tinh_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u63a7\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u6cd5\u5f8b\u306b\u3088\u308a\u4e00\u5b9a\u306e\u6b63\u5f53\u306a\u7d4c\u8cbb\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63a7\u9664\u306e\u9069\u7528\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u304c\u5b9f\u969b\u306e\u7d4c\u6e08\u529b\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u500b\u4eba\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u63a7\u9664\u306f\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;\">\u4eba\u7684\u63a7\u9664\uff1a\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u6276\u990a\u5bb6\u65cf\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5f93\u696d\u54e1\u304c\u56fd\u5bb6\u3078\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u524d\u306b\u6700\u4f4e\u9650\u306e\u751f\u6d3b\u6c34\u6e96\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u4e2d\u6838\u7684\u306a\u63a7\u9664\u3067\u3059\u3002\u4ee5\u524d\u306e\u7a0e\u7387\u3068\u6bd4\u8f03\u3057\u3066\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u63a7\u9664\u984d\u306f\u6708\u984d450\u4e07\u30c9\u30f3\u3001\u6276\u990a\u5bb6\u65cf1\u4eba\u5f53\u305f\u308a\u306e\u63a7\u9664\u984d\u306f\u6708\u984d180\u4e07\u30c9\u30f3\u5897\u52a0\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u304c\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u57fa\u6e96\u304c\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4efb\u610f\u4fdd\u967a\u304a\u3088\u3073\u5e74\u91d1\u57fa\u91d1\u63a7\u9664\uff1a\u3053\u308c\u306b\u306f\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u307e\u305f\u306f\u4efb\u610f\u52a0\u5165\u306e\u5e74\u91d1\u57fa\u91d1\u3078\u306e\u62e0\u51fa\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u3001\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3078\u306e\u52a0\u5165\u3092\u5968\u52b1\u3057\u3001\u9577\u671f\u7684\u306a\u7d4c\u6e08\u7684\u5b89\u5b9a\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6148\u5584\u3001\u4eba\u9053\u3001\u6559\u80b2\u5bc4\u4ed8\u306e\u63a7\u9664: \u5bfe\u8c61\u3068\u306a\u308b\u6148\u5584\u3001\u4eba\u9053\u3001\u6559\u80b2\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u5bc4\u4ed8\u3084\u652f\u63f4\u306f\u3001\u7a0e\u91d1\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5730\u57df\u793e\u4f1a\u306b\u304a\u3051\u308b\u793e\u4f1a\u7684\u8cac\u4efb\u306e\u4fc3\u9032\u3068\u4eba\u9053\u7684\u4fa1\u5024\u89b3\u306e\u666e\u53ca\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d2f\u9032\u7684\u304b\u3064\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u7279\u5b9a\u306e\u7a0e\u7387\u533a\u5206\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u5404\u6240\u5f97\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u7387\u8868\u3092\u63b2\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304a\u3088\u3073\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8868: 2026 \u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u65b0\u3057\u3044\u500b\u4eba\u6240\u5f97\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u7a0e\u7387\u533a\u5206<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u53ce\u5165\u30ec\u30d9\u30eb\uff08\u767e\u4e07VND\/\u6708\uff09<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u9069\u7528\u7a0e\u7387<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6700\u592710<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">10\uff5e30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30\uff5e60\u6b73<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">60\uff5e100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100\u4ee5\u4e0a\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8868\u306b\u793a\u3059\u3088\u3046\u306b\u3001\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u6240\u5f97\u533a\u5206\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u304c\u9ad8\u3044\u307b\u3069\u3001\u7d0d\u7a0e\u984d\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u533a\u5206\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u984d\u3092\u7a4d\u6975\u7684\u306b\u8a08\u7b97\u3057\u3001\u9593\u9055\u3044\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u73fe\u884c\u306e\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\"><\/span><b>\u4fdd\u967a\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u6e96\u984d\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u304c\u6276\u990a\u5bb6\u65cf\u306e\u6570\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u6240\u5f97\u3092\u5bb9\u6613\u306b\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u6b21\u306e\u8981\u7d04\u8868\u3067\u306f\u30012026\u5e74\u4ee5\u524d\u306b\u73fe\u5728\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u6708\u984d\u6240\u5f97\u306e\u57fa\u6e96\u5024\uff08\u4fdd\u967a\u6599\u3092\u9664\u304f\uff09\u3068\u30012026\u5e74\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b\u5bfe\u5fdc\u3059\u308b\u8abf\u6574\u6240\u5f97\u306e\u57fa\u6e96\u5024\u3068\u3092\u3001\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3054\u3068\u306b\u6bd4\u8f03\u3057\u3066\u3044\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;\"> 2026\u5e74\u4ee5\u964d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306f\u6276\u990a\u5bb6\u65cf\u306e\u6570\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>2026\u5e74\u307e\u3067<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6276\u990a\u5bb6\u65cf\u306e\u6570<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\u5e74\u304b\u3089<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21.7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19.8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27.9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24.2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34.1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u7279\u306b\u6276\u990a\u89aa\u65cf\u306e\u591a\u3044\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3001\u500b\u4eba\u63a7\u9664\u984d\u306f\u5b9f\u969b\u306e\u751f\u6d3b\u8cbb\u3092\u3088\u308a\u53cd\u6620\u3059\u308b\u3088\u3046\u8abf\u6574\u3055\u308c\u307e\u3059\u30022026\u5e74\u4ee5\u524d\u3068\u6bd4\u8f03\u3057\u3066\u3001\u6276\u990a\u89aa\u65cf\u306e\u6570\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u306f\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u3001\u3053\u308c\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u52e4\u52b4\u8005\u3001\u7279\u306b\u6276\u990a\u89aa\u65cf\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u4e16\u5e2f\u306b\u3068\u3063\u3066\u3088\u308a\u5145\u5b9f\u3057\u305f\u652f\u63f4\u304c\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u65b0\u3057\u3044\u653f\u7b56\u306e\u5f71\u97ff\u3092\u5bb9\u6613\u306b\u8a55\u4fa1\u3057\u30012026\u5e74\u304b\u3089\u306e\u9069\u7528\u671f\u9593\u4e2d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u4e8b\u524d\u306b\u8a08\u7b97\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\"><\/span><b>\u7570\u5e38\u306a\u6240\u5f97\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u306b\u52a0\u3048\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u4e00\u5b9a\u306e\u4e0d\u5b9a\u671f\u6240\u5f97\u304a\u3088\u3073\u8cc7\u7523\u8b72\u6e21\u884c\u70ba\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u3082\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u72ec\u81ea\u306e\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3068\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\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;\">\u5b9d\u304f\u3058\u306e\u5f53\u9078\u91d1\u3001\u8d08\u4e0e\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u6599\u3001\u76f8\u7d9a\u306b\u3088\u308b\u6240\u5f97\uff1a\u500b\u4eba\u306f\u30012,000 \u4e07 VND \u3092\u8d85\u3048\u308b\u6240\u5f97\u306e\u90e8\u5206\u306b\u5bfe\u3057\u3066\u300110% \u306e\u7a0e\u7387\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u500b\u4eba\u304c\u5229\u76ca\u3092\u4e0a\u3052\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5404\u53d6\u5f15\u306e\u8b72\u6e21\u4fa1\u5024\u306b\u5bfe\u3057\u3066 2% \u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u584a\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\uff1a\u5404\u53d6\u5f15\u306e\u8b72\u6e21\u984d\u306b\u5bfe\u3057\u3066 0.1% \u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\"><\/span><strong>2026 \u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4ee5\u524d\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u3002<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7a0e\u7387\u533a\u5206\u306e\u7c21\u7d20\u5316\u3068\u500b\u4eba\u63a7\u9664\u306e\u62e1\u5927\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u5236\u6539\u6b63\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u660e\u78ba\u306a\u30d7\u30e9\u30b9\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6708\u3005\u306e\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\uff5e3,000\u4e07\u30c9\u30f3\u306e\u500b\u4eba\u306b\u306f\u3001\u5f93\u6765\u4e2d\u9593\u7a0e\u7387\u533a\u5206\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u305f15%\u307e\u305f\u306f20%\u3088\u308a\u3082\u5927\u5e45\u306b\u4f4e\u304410%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f8b: \u500b\u4eba\u306e\u6708\u53ce\u304c2,500\u4e07VND\u3067\u3001\u6276\u990a\u5bb6\u65cf\u304c1\u4eba\u304a\u308a\u3001\u4fdd\u967a\u659910.5%\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u65e7\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u7d04 1,250 \u4e07 VND\u3001\u7d0d\u7a0e\u984d\u306f\u6708\u984d\u7d04 100 \u4e07 VND \u3067\u3057\u305f\u3002<\/li>\n<li>2026\u5e74\u306e\u65b0\u898f\u5b9a\uff1a\u8ab2\u7a0e\u6240\u5f97 = 25 - 15.5 - 6.2 - (25 * 10.5%) = 120\u4e07VND\u3002\u7d0d\u7a0e\u984d\uff08\u30ec\u30d9\u30eb1 - 5%\uff09 = \u6708\u984d60\u4e07VND\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6708\u53ce2500\u4e07VND\u306e\u5f93\u696d\u54e1\u306f\u3001\u65b0\u898f\u5b9a\u306b\u3088\u308a\u6bce\u670890\u4e07VND\u4ee5\u4e0a\u306e\u7bc0\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\"><\/span><b>\u5bb6\u5185\u5de5\u696d\u3068\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u653f\u7b56\u306f\u898f\u5236\u3092\u53b3\u3057\u304f\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e2d\u5c0f\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u514d\u7a0e\u57fa\u6e96\u3082\u62e1\u5927\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u5165\u9650\u5ea6\u984d\uff1a\u7d0d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u9650\u5ea6\u984d\u3092\u5e74\u95932\u5104\u30c9\u30f3\u304b\u3089\u5e74\u95935\u5104\u30c9\u30f3\u306b\u5f15\u304d\u4e0a\u3052\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u7ba1\u7406: \u5e74\u9593\u53ce\u5165\u304c 10 \u5104 VND \u3092\u8d85\u3048\u308b\u4e16\u5e2f\u306f\u3001POS \u30b7\u30b9\u30c6\u30e0\u304b\u3089\u751f\u6210\u3055\u308c\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u5c0e\u5165\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;\">\u96fb\u5b50\u5546\u53d6\u5f15\u7a0e\uff1a\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08Shopee\u3001Lazada\u3001TikTok\u306a\u3069\uff09\u306f\u3001\u8ca9\u58f2\u8005\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u30bd\u30fc\u30b7\u30e3\u30eb\u30e1\u30c7\u30a3\u30a2\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u500b\u4eba\u306e\u5834\u5408\u3001\u53ce\u76ca\u7ba1\u7406\u306f\u30c7\u30b8\u30bf\u30eb\u30c4\u30fc\u30eb\u3092\u901a\u3058\u3066\u3088\u308a\u53b3\u683c\u306b\u7ba1\u7406\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_moi\"><\/span><b>\u65b0\u3057\u3044\u7a0e\u91d1\u8a08\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u500b\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u3001\u7d44\u7e54\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5bb9\u6613\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u8cbb\u7528\u306e\u628a\u63e1\u306e\u53ef\u5426\u3068\u53ce\u76ca\u898f\u6a21\u306b\u57fa\u3065\u3044\u3066\u3001\u5404\u4e8b\u696d\u4f53\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u306e\u7a2e\u985e\u306b\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u7a0e\u7387\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\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;\"> \u500b\u4eba\u6240\u5f97\u7a0e\u304a\u3088\u3073 VAT \u306e\u7a0e\u7387\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3068\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7269\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53ce\u76ca\u306e\u7a2e\u985e\/\u898f\u6a21\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u500b\u4eba\u6240\u5f97\u7a0e<\/b><\/td>\n<td style=\"text-align: center;\"><b>VAT\u7a0e\u7387\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca30\u5104VND\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u306f10\u5104\u304b\u3089500\u5104VND\u306e\u7bc4\u56f2\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u306f500\u5104\u30c9\u30f3\u3092\u8d85\u3048\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\"><span style=\"font-weight: 400;\">\u8cbb\u7528\u306f\u78ba\u5b9a\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5546\u54c1\u306e\u6d41\u901a\u3068\u4f9b\u7d66<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u751f\u7523\u3001\u8f38\u9001\u3001\u5546\u54c1\u306b\u95a2\u308f\u308b\u30b5\u30fc\u30d3\u30b9\u3001\u8cc7\u6750\u8abf\u9054\u3092\u542b\u3080\u5efa\u8a2d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8cc7\u6750\u8abf\u9054\u306a\u3057\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u5efa\u8a2d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\uff08\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30e1\u30f3\u30c8\u3001\u30b2\u30fc\u30e0\u3001\u6620\u753b\u3001\u5199\u771f\u3001\u97f3\u697d\u3001\u5e83\u544a\u306a\u3069\uff09\u306e\u63d0\u4f9b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\uff08\u30db\u30c6\u30eb\u3001\u30b2\u30b9\u30c8\u30cf\u30a6\u30b9\u3001\u6c11\u5bbf\u306a\u3069\u306e\u5bbf\u6cca\u696d\u3092\u9664\u304f\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u5206\u91ce<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u4f53\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u305d\u3057\u3066\u8cbb\u7528\u7b97\u5b9a\u80fd\u529b\u306b\u57fa\u3065\u3044\u3066\u3001\u7570\u306a\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u304a\u3088\u3073VAT\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e8b\u696d\u30b0\u30eb\u30fc\u30d7\u3068\u53ce\u76ca\u898f\u6a21\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3051\u308b\u8aa4\u308a\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u4f53\u306e\u5206\u985e\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u6c7a\u5b9a\u3057\u3001\u5404\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u3068 VAT \u7387\u3092\u6b63\u78ba\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u500b\u4eba\u3001\u5bb6\u8a08\u4f01\u696d\u3001\u4f01\u696d\u304c\u7a0e\u6cd5\u3092\u9075\u5b88\u3057\u3001\u7a0e\u52d9\u6c7a\u6e08\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u7a4d\u6975\u7684\u306b\u30b3\u30b9\u30c8\u3092\u7ba1\u7406\u3057\u3066\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u308b\u304b\u3001\u307e\u305f\u306f\u9069\u5207\u306a\u7a0e\u52d9\u7533\u544a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u304b\u304c\u307e\u3060\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3067\u3042\u308b MAN (Master Accountant Network) \u306b\u76f8\u8ac7\u3059\u308b\u3068\u3001\u6642\u9593\u304c\u7bc0\u7d04\u3055\u308c\u3001\u6b63\u78ba\u306a\u7a0e\u52d9\u8a18\u9332\u304c\u78ba\u4fdd\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u5b89\u5fc3\u611f\u304c\u5f97\u3089\u308c\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;\">\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<p><strong>\u30bd\u30fc\u30b9\uff1a<\/strong><\/p>\n<ul>\n<li>2025 \u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u756a\u53f7: [\u6cd5\u5f8b\u756a\u53f7\u66f4\u65b0\u4e2d]\/2025\/QH15\uff09\u3002<\/li>\n<li>\u500b\u4eba\u63a7\u9664\u63a7\u9664\u306b\u95a2\u3059\u308b\u6c7a\u8b70110\/2025\/UBTVQH15\u3002<\/li>\n<li>\u56de\u89a7 94\/2025\/TT-BTC \u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/li>\n<li>\u5bb6\u5185\u4f01\u696d\u306e\u4f1a\u8a08\u5e33\u7c3f\u306b\u95a2\u3059\u308b\u56de\u89a7 152\/2025\/TT-BTC\u3002<\/li>\n<\/ul>\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>2026\u5e74\u4ee5\u964d\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u306f\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u66f4\u306f\u3001\u7a0e\u5236\u904b\u55b6\u306e\u8fd1\u4ee3\u5316\u3060\u3051\u3067\u306a\u304f\u3001\u65b0\u305f\u306a\u7d4c\u6e08\u72b6\u6cc1\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u652f\u63f4\u3082\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u6539\u3081\u3066\u8aac\u660e\u3055\u308c\u305f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u5f93\u696d\u54e1\u500b\u4eba\u6240\u5f97\u7a0e\u6539\u9769\uff1a\u7d0d\u7a0e\u8005\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306e\u91cd\u8981\u306a\u5909\u66f4\u70b9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u306f\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u3001\u6bd4\u8f03\u3057\u305f\u3082\u306e\u3067\u3059[\u2026]<\/p>","protected":false},"author":4,"featured_media":7213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7212","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\/7212","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=7212"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7212\/revisions"}],"predecessor-version":[{"id":7236,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7212\/revisions\/7236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7213"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}