{"id":7273,"date":"2026-01-19T20:10:45","date_gmt":"2026-01-20T03:10:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7273"},"modified":"2026-01-19T20:10:45","modified_gmt":"2026-01-20T03:10:45","slug":"cong-van-33424-thue-tndn-nha-thau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/","title":{"rendered":"\u6cd5\u5f8b67\/2025\/QH15\u306b\u57fa\u3065\u304f\u6700\u65b0\u306e\u8acb\u8ca0\u696d\u8005\u7a0e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u56fd\u4f01\u696d\u306e\u7a0e\u52d9\u7ba1\u7406\u306f\u3001\u91cd\u8981\u306a\u79fb\u884c\u671f\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002\u30cf\u30ce\u30a4\u5e02\u7a0e\u52d9\u5c40\u767a\u884c\u306e\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc33424\/HAN-QLDN3\u304a\u3088\u3073\u95a2\u9023\u6cd5\u898f\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u5411\u3051\u306b\u6982\u8981\u3068\u8a73\u7d30\u306a\u8aac\u660e\u3092\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u307e\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\/cong-van-33424-thue-tndn-nha-thau\/#Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\" >2025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u306e\u62e1\u5927\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/#Phuong_phap_xac_dinh_thue_TNDN\" >\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/#Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\" >\u65b0\u3057\u3044\u898f\u5236\u3068\u79fb\u884c\u671f\u9593\u306e\u5b9f\u65bd\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/#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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-33424-thue-tndn-nha-thau\/#i\" >\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\"><\/span><b>2025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u306e\u62e1\u5927\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\u5e74\u306b\u65bd\u884c\u3055\u308c\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u306f\u3001\u7279\u306b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u5916\u56fd\u6cd5\u4eba\u306e\u7ba1\u7406\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3057\u3001\u62e1\u5927\u3057\u307e\u3057\u305f\u3002\u4e3b\u306a\u5bfe\u8c61\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;\">\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u8acb\u8ca0\u696d\u8005: \u30d9\u30c8\u30ca\u30e0\u3067\u767a\u751f\u3057\u305f\u304c\u3001\u305d\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3057\u306a\u3044\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6301\u305f\u306a\u3044\u8acb\u8ca0\u696d\u8005\uff1a\u3053\u308c\u306b\u306f\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u3001\u30b9\u30c8\u30ea\u30fc\u30df\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3001SaaS\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\uff09\u306e\u5206\u91ce\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u56fd\u7d44\u7e54\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u7a0e\u91d1\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u65b0\u898f\u8ffd\u52a0:<\/b><span style=\"font-weight: 400;\"> 2025\u5e74\u306e\u6cd5\u5f8b\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3092\u5f37\u8abf\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u304c\u53ce\u5165\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u308f\u305b\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_thue_TNDN\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u79fb\u884c\u671f\u9593\u4e2d\u3001\u53ce\u76ca\u30d9\u30fc\u30b9\u306e\u4fa1\u683c\u8a2d\u5b9a\u65b9\u6cd5\u306f\u3001\u5916\u56fd\u306e\u8acb\u8ca0\u696d\u8005\u306e\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u307e\u307e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f0f\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/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;\"><b>\u6cd5\u4eba\u7a0e\u984d\uff1d\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u00d7\u6cd5\u4eba\u7a0e\u7387\uff081\/3\u306e\u7a0e\u7387\uff09<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u901a\u9054 103\/2014\/TT-BTC \u306e\u73fe\u5728\u306e\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ec\u30fc\u30c8\u306f\u3001\u696d\u754c\u306e\u6027\u8cea\u3068\u4ed8\u52a0\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u3001\u6a5f\u5668\u30ec\u30f3\u30bf\u30eb\u3001\u4fdd\u967a\uff1a5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u6750\u8abf\u9054\u3092\u542b\u3080\u5efa\u8a2d\u304a\u3088\u3073\u8a2d\u7f6e\u6d3b\u52d5\uff1a2%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u696d\u6d3b\u52d5\uff08\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff09\uff1a1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ed\u30fc\u30f3\u5229\u606f: 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8457\u4f5c\u6a29: 10%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\"><\/span><b>\u65b0\u3057\u3044\u898f\u5236\u3068\u79fb\u884c\u671f\u9593\u306e\u5b9f\u65bd\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30cf\u30ce\u30a4\u5e02\u7a0e\u52d9\u5c40\u306f\u3001\u6cd5\u7684\u6587\u66f8\u306e\u7533\u8acb\u306e\u512a\u5148\u9806\u4f4d\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u7279\u5225\u901a\u77e5\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u671f: Circular 103\/2014\/TT-BTC \u306e\u7b2c 13 \u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79fb\u884c\u671f\u9593\uff1a\u6cd5\u5f8b67\/2025\/QH15\u306e\u767a\u52b9\u5f8c\u3001\u653f\u5e9c\u306f\u8a73\u7d30\u306a\u6307\u91dd\u3068\u306a\u308b\u653f\u4ee4\u3092\u516c\u5e03\u3057\u307e\u3059\u3002\u65b0\u305f\u306a\u653f\u4ee4\u3067\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b%\u6bd4\u7387\u306e\u5909\u66f4\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u653f\u4ee4\u767a\u52b9\u6642\u306b\u65b0\u305f\u306a\u7a0e\u7387\u67a0\u7d44\u307f\u3092\u66f4\u65b0\u3057\u3001\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan\/\"> <span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u5c02\u9580\u77e5\u8b58\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u524d\u3067\u6587\u66f8\u3092\u8a55\u4fa1\u3057\u3001\u30c7\u30fc\u30bf\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\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;\">\u516c\u5f0f\u30ec\u30bf\u30fc33424\/HAN-QLDN3\u306e\u767a\u884c\u306f\u3001\u898f\u5236\u5909\u66f4\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6ce8\u610f\u559a\u8d77\u3067\u3059\u3002\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u70b9\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002\u73fe\u6642\u70b9\u3067\u901a\u9054 103\/2014\/TT-BTC \u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u53ce\u76ca\u306b\u6b63\u3057\u3044 % \u6bd4\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u5ef6\u6ede\u91d1\u306e\u30ea\u30b9\u30af\u304b\u3089\u4f01\u696d\u3092\u5b88\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;\">\u5909\u9769\u7684\u306a\u601d\u8003\uff1a2025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u306f\u3001\u5358\u306a\u308b\u6570\u5b57\u306e\u5909\u66f4\u3067\u306f\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u5bfe\u3059\u308b\u7ba1\u7406\u306e\u5f37\u5316\u3082\u610f\u5473\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u65b0\u305f\u306a\u6307\u91dd\u304c\u6b63\u5f0f\u306b\u767a\u5e03\u3055\u308c\u305f\u969b\u306b\u9069\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001\u6d77\u5916\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u53d6\u5f15\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30ea\u30ba\u30e0: \u8acb\u8ca0\u696d\u8005\u306e\u7a0e\u91d1\u7533\u544a\u3068\u6c7a\u6e08\u306e\u900f\u660e\u6027\u306f\u3001\u56fd\u969b\u7684\u306a\u6295\u8cc7\u5bb6\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u898b\u305f\u4f1a\u793e\u306e\u8a55\u5224\u3092\u9ad8\u3081\u308b\u3068\u540c\u6642\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u307e\u3059\u307e\u3059\u5065\u5168\u5316\u3059\u308b\u6cd5\u74b0\u5883\u306b\u304a\u3051\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306e\u57fa\u76e4\u3092\u7bc9\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\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\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> 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 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>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i quan tr\u1ecdng. D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 33424\/HAN-QLDN3 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n lu\u1eadt \u0111\u1ecbnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 di\u1ec5n gi\u1ea3i chi ti\u1ebft d\u00e0nh cho doanh nghi\u1ec7p. M\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1ed1 67\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2025 \u0111\u00e3 c\u1ee5 th\u1ec3 h\u00f3a v\u00e0 m\u1edf r\u1ed9ng di\u1ec7n qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c th\u1ec3 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7273","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\/7273","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=7273"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7273\/revisions"}],"predecessor-version":[{"id":7275,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7273\/revisions\/7275"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7274"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}