{"id":7307,"date":"2026-01-21T00:26:19","date_gmt":"2026-01-21T07:26:19","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7307"},"modified":"2026-01-25T19:49:17","modified_gmt":"2026-01-26T02:49:17","slug":"nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/","title":{"rendered":"\u8f38\u5165\u30e9\u30d9\u30eb\u306e\u4e0d\u6b63\u78ba\u306a\u8a18\u8f09\u306f\u3001\u4f01\u696d\u306e\u901a\u95a2\u624b\u7d9a\u304d\u306e\u9045\u5ef6\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8f38\u5165\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u7a0e\u95a2\u76e3\u7763\u4e0b\u3067\u306e\u5546\u54c1\u306e\u539f\u672c\u30e9\u30d9\u30eb\u304a\u3088\u3073\u4fdd\u7ba1\u5834\u6240\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u901a\u95a2\u9045\u5ef6\u3084\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u95a2\u7a0e\u5c40\u304c2026\u5e741\u67086\u65e5\u4ed8\u3067\u767a\u51fa\u3057\u305f\u516c\u5f0f\u6587\u66f8\u7b2c105\/CHQ-GSQL\u53f7\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u57fa\u3065\u304d\u3001\u8f38\u5165\u30e9\u30d9\u30eb\u306e\u8cbc\u4ed8\u624b\u7d9a\u304d\u304a\u3088\u3073\u5546\u54c1\u4fdd\u7ba1\u5009\u5eab\u306e\u767b\u9332\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u307e\u3068\u3081\u3001\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><a href=\"https:\/\/drive.google.com\/file\/d\/1YsJDr8sAsAKjcV9KoJNSm1bCmcwB6qSx\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">\u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Yeu_cau_phap_ly_doi_voi_nhan_hang_hoa_nhap_khau\" >\u8f38\u5165\u54c1\u306e\u30e9\u30d9\u30eb\u8868\u793a\u306b\u95a2\u3059\u308b\u6cd5\u7684\u8981\u4ef6\u3002<\/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\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Cac_noi_dung_bat_buoc_phai_the_hien_tren_nhan_goc\" >\u5143\u306e\u30e9\u30d9\u30eb\u306b\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u60c5\u5831\u3002<\/a><\/li><\/ul><\/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\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Dieu_kien_doi_voi_dia_diem_dua_hang_ve_bao_quan\" >\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u5546\u54c1\u3092\u6301\u3061\u8fbc\u3080\u5834\u6240\u306e\u6761\u4ef6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Yeu_cau_ky_thuat_va_phap_ly_doi_voi_kho_bao_quan\" >\u4fdd\u7ba1\u65bd\u8a2d\u306b\u95a2\u3059\u308b\u6280\u8853\u7684\u304a\u3088\u3073\u6cd5\u7684\u8981\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Mot_so_rui_ro_thuong_phat_sinh\" >\u3044\u304f\u3064\u304b\u306e\u30ea\u30b9\u30af\u304c\u983b\u7e41\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Khuyen_nghi_nham_nang_cao_muc_do_tuan_thu_cho_doanh_nghiep\" >\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30ec\u30d9\u30eb\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u63a8\u5968\u4e8b\u9805\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\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Kiem_soat_tu_giai_doan_ky_ket_hop_dong\" >\u5951\u7d04\u7de0\u7d50\u6bb5\u968e\u304b\u3089\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/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\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#Theo_doi_va_cap_nhat_chinh_sach_phap_luat\" >\u6cd5\u7684\u30dd\u30ea\u30b7\u30fc\u306e\u76e3\u8996\u3068\u66f4\u65b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nhan-goc-kho-bao-quan-hang-nhap-rui-ro-phap-ly\/#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=\"Yeu_cau_phap_ly_doi_voi_nhan_hang_hoa_nhap_khau\"><\/span><b>\u8f38\u5165\u54c1\u306e\u30e9\u30d9\u30eb\u8868\u793a\u306b\u95a2\u3059\u308b\u6cd5\u7684\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u88fd\u54c1\u30e9\u30d9\u30eb\u306f\u5358\u306a\u308b\u5f62\u5f0f\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u898f\u5236\u5f53\u5c40\u304c\u88fd\u54c1\u306e\u539f\u7523\u5730\u3001\u6cd5\u7684\u8cac\u4efb\u3001\u9069\u5408\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u3001\u8f38\u5165\u696d\u8005\u306f\u6e2f\u306b\u5230\u7740\u3057\u305f\u6642\u70b9\u3067\u3001\u5546\u54c1\u306e\u5143\u306e\u30e9\u30d9\u30eb\u306b\u5b8c\u5168\u306a\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_noi_dung_bat_buoc_phai_the_hien_tren_nhan_goc\"><\/span><b>\u5143\u306e\u30e9\u30d9\u30eb\u306b\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u60c5\u5831\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee443\/2017\/ND-CP\u304a\u3088\u3073\u653f\u4ee4111\/2021\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u8f38\u5165\u54c1\u306e\u5143\u306e\u30e9\u30d9\u30eb\u306b\u306f\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u306e\u60c5\u5831\uff08\u5916\u56fd\u8a9e\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u8a9e\uff09\u3092\u8868\u793a\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;\">\u88fd\u54c1\u540d: \u88fd\u54c1\u306e\u6027\u8cea\u3068\u7528\u9014\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u5546\u7528\u6587\u66f8 (\u8acb\u6c42\u66f8\u3001\u68b1\u5305\u660e\u7d30\u66f8\u3001\u5951\u7d04\u66f8) \u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u5546\u54c1\u306e\u539f\u7523\u5730: \u5546\u54c1\u306e\u539f\u7523\u5730\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u5f93\u3063\u3066\u3001\u88fd\u9020\u56fd\u307e\u305f\u306f\u5730\u57df\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cac\u4efb\u8005\u60c5\u5831\uff1a\u5916\u56fd\u306b\u304a\u3044\u3066\u5546\u54c1\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u88fd\u9020\u696d\u8005\u3001\u8f38\u51fa\u696d\u8005\u3001\u307e\u305f\u306f\u7d44\u7e54\u306e\u540d\u79f0\u307e\u305f\u306f\u7565\u79f0\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u8f38\u5165\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u88fd\u54c1\u30e9\u30d9\u30eb\u3092\u7269\u7406\u7684\u306b\u691c\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30e9\u30d9\u30eb\u306e\u60c5\u5831\u304c\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u5834\u5408\u3001\u8f38\u9001\u54c1\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3001\u5c02\u9580\u7684\u306a\u691c\u67fb\u3084\u9069\u5408\u5ba3\u8a00\u306e\u53d6\u5f97\u304c\u56f0\u96e3\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u6b8a\u306a\u7279\u6027\u3092\u6301\u3064\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306f\u79d1\u5b66\u6280\u8853\u90e8\u306b\u30e9\u30d9\u30eb\u8868\u793a\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_doi_voi_dia_diem_dua_hang_ve_bao_quan\"><\/span><b>\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u5546\u54c1\u3092\u6301\u3061\u8fbc\u3080\u5834\u6240\u306e\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5b8c\u4e86\u307e\u305f\u306f\u5c02\u9580\u691c\u67fb\u306e\u7d50\u679c\u3092\u5f85\u3064\u9593\u3001\u4f01\u696d\u306f\u5546\u54c1\u3092\u81ea\u793e\u306e\u5009\u5eab\u306b\u79fb\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3092\u7533\u8acb\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u5009\u5eab\u304c\u627f\u8a8d\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u95a2\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u3059\u3079\u3066\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ky_thuat_va_phap_ly_doi_voi_kho_bao_quan\"><\/span><b>\u4fdd\u7ba1\u65bd\u8a2d\u306b\u95a2\u3059\u308b\u6280\u8853\u7684\u304a\u3088\u3073\u6cd5\u7684\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u9054 39\/2018\/TT-BTC (\u901a\u9054 38\/2015\/TT-BTC \u306e\u6539\u6b63) \u3092\u53c2\u7167\u3059\u308b Official Letter 105\/CHQ-GSQL \u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u5546\u54c1\u3092\u4fdd\u7ba1\u3059\u308b\u5834\u6240\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\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;\">\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u305f\u5834\u6240: \u5009\u5eab\u306b\u306f\u7279\u5b9a\u306e\u4f4f\u6240\u304c\u3042\u308a\u3001\u6cd5\u7684\u6587\u66f8\u3084\u7ba1\u7406\u5730\u56f3\u306b\u660e\u78ba\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u3068\u9694\u96e2\u6027: \u7a0e\u95a2\u306e\u76e3\u8996\u4e0b\u306b\u3042\u308b\u7269\u54c1\u304c\u4e0d\u6cd5\u306b\u30a2\u30af\u30bb\u30b9\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u7269\u54c1\u4fdd\u7ba1\u30a8\u30ea\u30a2\u306f\u30d5\u30a7\u30f3\u30b9\u3001\u4ed5\u5207\u308a\u3001\u307e\u305f\u306f\u540c\u7b49\u306e\u6280\u8853\u7684\u624b\u6bb5\u3067\u5206\u96e2\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;\">\u5546\u54c1\u306e\u5b8c\u5168\u6027\u306e\u78ba\u4fdd: \u5009\u5eab\u306e\u72b6\u614b\u306f\u5546\u54c1\u306e\u7279\u6027(\u6e29\u5ea6\u3001\u6e7f\u5ea6\u306a\u3069)\u306b\u9069\u3057\u305f\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6570\u91cf\u3001\u54c1\u8cea\u3001\u7a0e\u95a2\u30b7\u30fc\u30eb\u304c\u640d\u306a\u308f\u308c\u306a\u3044\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u6cd5\u7684\u6587\u66f8: \u4f01\u696d\u306f\u3001\u5009\u5eab\u8cc3\u8cb8\u5951\u7d04\u3001\u571f\u5730\u4f7f\u7528\u6a29\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u6709\u52b9\u306a\u5efa\u7269\u6240\u6709\u6a29\u8a3c\u660e\u66f8\u3092\u901a\u3058\u3066\u3001\u5009\u5eab\u3092\u4f7f\u7528\u3059\u308b\u6cd5\u7684\u6a29\u5229\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_rui_ro_thuong_phat_sinh\"><\/span><b>\u3044\u304f\u3064\u304b\u306e\u30ea\u30b9\u30af\u304c\u983b\u7e41\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u5546\u54c1\u3092\u4fdd\u7ba1\u3059\u308b\u7533\u8acb\u306e\u591a\u304f\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4e00\u822c\u7684\u306a\u7406\u7531\u306b\u3088\u308a\u62d2\u5426\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5009\u5eab\u306f\u5206\u96e2\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u3089\u305a\u3001\u9694\u96e2\u304c\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5009\u5eab\u306e\u8cc3\u8cb8\u5951\u7d04\u306e\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u3066\u3044\u308b\u304b\u3001\u8f38\u5165\u6cd5\u4eba\u306e\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5009\u5eab\u60c5\u5831\u304c\u7a0e\u95a2\u767b\u9332\u66f8\u985e\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3044\u308b\u7a0e\u95a2\u652f\u5c40\u306b\u76f4\u63a5\u76f8\u8ac7\u3057\u3001\u6307\u5c0e\u3092\u53d7\u3051\u308b\u304b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5009\u5eab\u306e\u73fe\u5730\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca8\u7269\u304c\u6e2f\u306b\u5230\u7740\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5009\u5eab\u3078\u306e\u79fb\u52d5\u304c\u8a31\u53ef\u3055\u308c\u305a\u3001\u8ffd\u52a0\u306e\u30b3\u30f3\u30c6\u30ca\u6599\u91d1\u3084\u4fdd\u7ba1\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3063\u305f\u4e8b\u614b\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuyen_nghi_nham_nang_cao_muc_do_tuan_thu_cho_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30ec\u30d9\u30eb\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u63a8\u5968\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Official Letter 105\/CHQ-GSQL \u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53b3\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u901a\u95a2\u304c\u5bb9\u6613\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u5f37\u529b\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a18\u9332\u306e\u69cb\u7bc9\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_tu_giai_doan_ky_ket_hop_dong\"><\/span><b>\u5951\u7d04\u7de0\u7d50\u6bb5\u968e\u304b\u3089\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u8ca9\u58f2\u5951\u7d04\u66f8\u3084\u6ce8\u6587\u66f8\u306b\u30aa\u30ea\u30b8\u30ca\u30eb\u30e9\u30d9\u30eb\u306e\u8981\u4ef6\u3092\u660e\u78ba\u306b\u6307\u5b9a\u3057\u3001\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u4fee\u6b63\u3067\u304d\u308b\u3088\u3046\u3001\u6d77\u5916\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u51fa\u8377\u524d\u306b\u5b9f\u969b\u306e\u30e9\u30d9\u30eb\u306e\u753b\u50cf\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u8981\u6c42\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_cap_nhat_chinh_sach_phap_luat\"><\/span><b>\u6cd5\u7684\u30dd\u30ea\u30b7\u30fc\u306e\u76e3\u8996\u3068\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u30d3\u30b8\u30cd\u30b9 \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4111\/2021\/ND-CP\uff1a\u88fd\u54c1\u306e\u30e9\u30d9\u30eb\u8868\u793a\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5236\u3068\u30e9\u30d9\u30eb\u8868\u793a\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7 39\/2018\/TT-BTC: \u5546\u54c1\u3092\u4fdd\u7ba1\u3059\u308b\u305f\u3081\u306e\u901a\u95a2\u624b\u7d9a\u304d\u304a\u3088\u3073\u6761\u4ef6\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u95a2\u5f53\u5c40\u3084\u5c02\u9580\u306e\u7ba1\u7406\u6a5f\u95a2\u3068\u306e\u7a4d\u6975\u7684\u306a\u9023\u643a\u306b\u3088\u308a\u3001\u4f01\u696d\u306f2026\u5e74\u4ee5\u964d\u3082\u8f38\u5165\u30c1\u30a7\u30fc\u30f3\u3092\u5b89\u5168\u3001\u5408\u6cd5\u3001\u304b\u3064\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u65b9\u6cd5\u3067\u904b\u55b6\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><strong>\u30bd\u30fc\u30b9\uff1a <\/strong><a href=\"https:\/\/luatvietnam.net\/bantin\/6367?browserid=822d1a4e-d855-4531-8112-6531703ee175\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u756a\u53f7105\/CHQ-GSQL<\/span><\/a><span style=\"font-weight: 400;\"> \u8f38\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u304a\u3088\u3073\u5009\u5eab\u3067\u306e\u5546\u54c1\u306e\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u95a2\u3059\u308b\u30012026 \u5e74 1 \u6708 6 \u65e5\u4ed8\u95a2\u7a0e\u5c40\u767a\u306e\u56de\u72b6\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>MAN \u2013 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