{"id":7362,"date":"2026-01-25T20:44:03","date_gmt":"2026-01-26T03:44:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7362"},"modified":"2026-01-29T19:53:02","modified_gmt":"2026-01-30T02:53:02","slug":"bo-thue-khoan-2026-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/bo-thue-khoan-2026-ho-kinh-doanh\/","title":{"rendered":"2026\u5e741\u67081\u65e5\u304b\u3089\u306e\u4e00\u6642\u91d1\u7a0e\u306e\u5ec3\u6b62\u306b\u4f34\u3044\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u7a0e\u91d1\u306e\u554f\u984c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u4f55\u3092\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u3078\u306e\u8ab2\u7a0e\u5236\u5ea6\u304c\u629c\u672c\u7684\u306b\u5909\u66f4\u3055\u308c\u3001\u4e00\u62ec\u8ab2\u7a0e\u65b9\u5f0f\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u7a0e\u52d9\u904b\u55b6\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3001\u4f4e\u53ce\u76ca\u4e8b\u696d\u8005\u3001\u592a\u967d\u5149\u767a\u96fb\u3084\u5c0f\u898f\u6a21\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3063\u305f\u5c02\u9580\u5206\u91ce\u3092\u55b6\u3080\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u591a\u304f\u306e\u61f8\u5ff5\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u6cd5\u5f8b\u3092\u9075\u5b88\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306b\u306f\u3001\u65b0\u3057\u3044\u7d0d\u7a0e\u7533\u544a\u624b\u7d9a\u304d\u3001\u4f1a\u8a08\u4e0a\u306e\u7fa9\u52d9\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1bQctJvDLW0VonDDF-A4hK5wvbvMOKMht\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\" >2026\u5e74\u304b\u3089\u306e\u4e00\u6642\u91d1\u8ab2\u7a0e\u5ec3\u6b62\u306e\u6cd5\u7684\u6839\u62e0\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\" >\u4e00\u6642\u91d1\u7a0e\u5ec3\u6b62\u524d\u5f8c\u306e\u7a0e\u52d9\u884c\u653f\u65b9\u6cd5\u306e\u6bd4\u8f03\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u8ca9\u58f2\u6642\u70b9\u7ba1\u7406 (POS) \u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u8ab0\u3067\u3059\u304b?<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_ke_khai_thue\" >\u5bb6\u5185\u4f01\u696d\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\" >\u4f01\u696d\u306f\u30ec\u30b8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\" >\u53ce\u76ca1\u51046000\u4e07VND\u4ee5\u4e0b\u306e\u5bb6\u5185\u5de5\u696d\u5411\u3051\u8acb\u6c42\u66f8\u51e6\u7406\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\" >\u78ba\u5b9a\u7533\u544a\u306e\u79fb\u884c\u671f\u9593\u4e2d\u306e\u91cd\u8981\u306a\u6ce8\u610f\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bo-thue-khoan-2026-ho-kinh-doanh\/#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=\"Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\"><\/span><b>2026\u5e74\u304b\u3089\u306e\u4e00\u6642\u91d1\u8ab2\u7a0e\u5ec3\u6b62\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\u5e745\u67084\u65e5\u4ed8\u306e\u653f\u6cbb\u5c40\u6c11\u55b6\u7d4c\u6e08\u767a\u5c55\u306b\u95a2\u3059\u308b\u6c7a\u8b70\u7b2c68-NQ\/TW\u53f7\u306b\u57fa\u3065\u304d\u3001\u56fd\u5bb6\u306f2026\u5e74\u307e\u3067\u306b\u4f01\u696d\u4e16\u5e2f\u306b\u5bfe\u3059\u308b\u4e00\u62ec\u7d0d\u7a0e\u5236\u5ea6\u3092\u5ec3\u6b62\u3059\u308b\u65b9\u91dd\u3092\u660e\u78ba\u306b\u5b9a\u3081\u307e\u3057\u305f\u3002\u3053\u306e\u653f\u7b56\u306f\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u63a8\u9032\u3001\u4f01\u696d\u4e16\u5e2f\u304c\u6bb5\u968e\u7684\u306b\u4f01\u696d\u30e2\u30c7\u30eb\u306b\u79fb\u884c\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u6574\u5099\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u653f\u7b56\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u3001\u8ca1\u52d9\u7701\u306f2025\u5e7410\u67086\u65e5\u4ed8\u306e\u6c7a\u5b9a\u7b2c3389\/QD-BTC\u53f7\u3067\u3001\u7a0e\u52d9\u7ba1\u7406\u65b9\u5f0f\u306e\u9769\u65b0\u8a08\u753b\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u4e16\u5e2f\u306f2026\u5e741\u67081\u65e5\u304b\u3089\u81ea\u5df1\u7533\u544a\u30fb\u81ea\u5df1\u7d0d\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u5c0e\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u3053\u306e\u6642\u70b9\u4ee5\u964d\u3001\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u300c\u4e00\u62ec\u7d0d\u7a0e\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u8868\u793a\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\"><\/span><b>\u4e00\u6642\u91d1\u7a0e\u5ec3\u6b62\u524d\u5f8c\u306e\u7a0e\u52d9\u884c\u653f\u65b9\u6cd5\u306e\u6bd4\u8f03\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u304b\u3089\u4e00\u62ec\u7a0e\u304c\u6b63\u5f0f\u306b\u5ec3\u6b62\u3055\u308c\u305f\u969b\u306e\u7a0e\u52d9\u7ba1\u7406\u4f53\u5236\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5f93\u6765\u306e\u7533\u544a\u65b9\u5f0f\u3068\u65b0\u3057\u3044\u7533\u544a\u65b9\u5f0f\u306e\u91cd\u8981\u306a\u57fa\u6e96\u3092\u307e\u3068\u3081\u3001\u6bd4\u8f03\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3001\u7279\u306b\u7a0e\u52d9\u7533\u544a\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5229\u7528\u306a\u3069\u3001\u767a\u751f\u3059\u308b\u7fa9\u52d9\u3092\u660e\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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\u4ee5\u5f8c\u306e\u5bb6\u8a08\u7c3f\u306b\u304a\u3051\u308b\u7a0e\u52d9\u7ba1\u7406\u65b9\u6cd5\u306e\u6bd4\u8f03\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f03\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\u5e74\u307e\u3067<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\u5e741\u67081\u65e5\u304b\u3089<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u5b9a\u984d\u7a0e\u3092\u9069\u7528\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">100% \u306f\u5b9f\u969b\u306e\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u7533\u544a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306f\u56fa\u5b9a\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306f\u5b9f\u969b\u306e\u8acb\u6c42\u66f8\u3068\u88cf\u4ed8\u3051\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba3\u8a00\u7fa9\u52d9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u652f\u6255\u3044\u306f\u4e3b\u306b\u56fa\u5b9a\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u7a0e\u91d1\u3092\u81ea\u3089\u7533\u544a\u3057\u3001\u81ea\u3089\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5236\u5ea6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u3067\u306f\u306a\u3044\u3001\u307e\u305f\u306f\u975e\u5e38\u306b\u5358\u7d14\u306a\u8a18\u9332\u4fdd\u6301\u306e\u307f\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u901a\u905488\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u5fc5\u9808\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u5f62\u5f0f<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7d19\u306e\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u3001\u53d6\u5f15\u3054\u3068\u306b\u500b\u5225\u306e\u8acb\u6c42\u66f8\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u5fc5\u9808\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u30ec\u30d9\u30eb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u898b\u7a4d\u3082\u308a\u306b\u57fa\u3065\u304f\u7d4c\u55b6\u306f\u5b89\u5b9a\u6027\u306f\u9ad8\u3044\u304c\u900f\u660e\u6027\u306b\u6b20\u3051\u308b\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u696d\u52d9\u3068\u5bc6\u63a5\u306b\u9023\u643a\u3057\u305f\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u7ba1\u7406\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u304c\u793a\u3059\u3088\u3046\u306b\u30012026\u5e74\u304b\u3089\u306e\u4e00\u6642\u91d1\u7a0e\u306e\u5ec3\u6b62\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u306e\u7d4c\u55b6\u7ba1\u7406\u65b9\u6cd5\u306e\u629c\u672c\u7684\u306a\u8ee2\u63db\u3092\u4f34\u3044\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u6c7a\u5b9a\u3059\u308b\u4e00\u6642\u91d1\u3078\u306e\u4f9d\u5b58\u304b\u3089\u8131\u5374\u3057\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u5e33\u7c3f\u7ba1\u7406\u3001\u53ce\u76ca\u7533\u544a\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6d3b\u7528\u306a\u3069\u3001\u3088\u308a\u7a4d\u6975\u7684\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u65e9\u671f\u306e\u610f\u8b58\u5553\u767a\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u5c0e\u5165\u6e96\u5099\u306f\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u304c\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u9069\u5fdc\u3057\u3001\u5c0e\u5165\u6642\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u4e0d\u8981\u306a\u30b3\u30b9\u30c8\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u8ca9\u58f2\u6642\u70b9\u7ba1\u7406 (POS) \u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u8ab0\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7\u304a\u3088\u30732025\u5e743\u670820\u65e5\u4ed8\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u7528\u7fa9\u52d9\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ke_khai_thue\"><\/span><b>\u5bb6\u5185\u4f01\u696d\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u4ee5\u4e0a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u53ce\u5165\u3068\u52b4\u50cd\u529b\u3092\u6301\u3064\u4e16\u5e2f\u3067\u3059\u3002\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4f1a\u8a08\u624b\u7d9a\u304d\u3092\u5b9f\u65bd\u3057\u3001\u3059\u3079\u3066\u306e\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u4ed8\u304d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\"><\/span><b>\u4f01\u696d\u306f\u30ec\u30b8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee470\/2025\/ND-CP\u7b2c11\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u5e74\u9593\u53ce\u5165\u304c10\u5104VND\u4ee5\u4e0a\u306e\u4e16\u5e2f\u3001\u307e\u305f\u306f\u6d88\u8cbb\u8005\u306b\u76f4\u63a5\u8ca9\u58f2\u3059\u308b\u5c0f\u58f2\u696d\uff08\u98df\u54c1\u30fb\u98f2\u6599\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u30db\u30c6\u30eb\u3001\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u3001\u5c0f\u58f2\u5e97\u306a\u3069\uff09\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u4e16\u5e2f\u306e\u307f\u304c\u3001\u30ec\u30b8\u304b\u3089\u751f\u6210\u3055\u308c\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\"><\/span><b>\u53ce\u76ca1\u51046000\u4e07VND\u4ee5\u4e0b\u306e\u5bb6\u5185\u5de5\u696d\u5411\u3051\u8acb\u6c42\u66f8\u51e6\u7406\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5b9a\u3067\u306f\u30012025\u5e74\u306e\u7dcf\u53ce\u5165\u304c1\u51046,000\u4e07\u30c9\u30f3\u672a\u6e80\u306e\u4e8b\u696d\u6240\u306b\u3064\u3044\u3066\u306f\u30012026\u5e74\u306bVAT\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u7279\u306b2025\u5e74\u672b\u306b\u53ce\u5165\u304c\u3042\u308b\u306e\u306b\u8acb\u6c42\u66f8\u304c2026\u5e74\u521d\u3081\u306b\u767a\u884c\u3055\u308c\u308b\u5834\u5408\uff08\u4f8b\uff1a2025\u5e7412\u6708\u5206\u306e\u96fb\u6c17\u6599\u91d1\u304c2026\u5e741\u6708\u306b\u78ba\u5b9a\u3059\u308b\u306a\u3069\uff09\u306b\u306f\u3001\u79fb\u884c\u671f\u9593\u4e2d\u306b\u56f0\u96e3\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3088\u304f\u3042\u308b\u56f0\u96e3\u3068\u3057\u3066\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u79fb\u884c\u3057\u305f\u4e16\u5e2f\u306b\u5bfe\u3057\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u53d6\u5f15\u3054\u3068\u306b\u500b\u5225\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u304c\u4f4e\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5bb6\u8a08\u4f01\u696d\u306f\u672a\u6255\u3044\u306e\u8acb\u6c42\u66f8\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u96fb\u5b50\u8acb\u6c42\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8cfc\u5165\u8cbb\u7528\uff08\u7d04100\u4e07VND\uff09\u306f\u3001\u53ce\u76ca\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\uff08\u305f\u3068\u3048\u3070\u3001\u6708\u984d\u308f\u305a\u304b1,000\u4e07\uff5e1,500\u4e07VND\uff09\u306b\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\"><\/span><b>\u78ba\u5b9a\u7533\u544a\u306e\u79fb\u884c\u671f\u9593\u4e2d\u306e\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bb6\u4e8b\u4e8b\u696d\u8005\u306e\u500b\u5225\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u307e\u3060\u7b56\u5b9a\u4e2d\u3067\u3059\u304c\u3001\u5bb6\u4e8b\u4e8b\u696d\u8005\u306f\u4ee5\u4e0b\u306e\u89e3\u6c7a\u7b56\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\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;\">\u6700\u65b0\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u4e00\u90e8\u306e\u5730\u57df\u3067\u306f\u3001\u79fb\u884c\u671f\u9593\u4e2d\u306b\u4e00\u6642\u7684\u306a\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u6027\u304c\u9ad8\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3059\u308b\u305f\u3081\u306b\u3001\u5e74\u9593\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u306e\u6570\uff0850\u301c100\uff09\u306b\u57fa\u3065\u3044\u3066\u8cfc\u5165\u3067\u304d\u308b\u67d4\u8edf\u306a\u96fb\u5b50\u8acb\u6c42\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u512a\u5148\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u905488\/2021\/TT-BTC\u306b\u6e96\u62e0\u3057\u305f\u7c21\u7d20\u5316\u3055\u308c\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u521d\u304b\u3089\u660e\u78ba\u3067\u900f\u660e\u306a\u30c7\u30fc\u30bf\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u696d\u4e3b\u306f\u5b9f\u969b\u306e\u53ce\u76ca\u3092\u4f4e\u304f\u8a3c\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u306b\u3001\u7d0d\u7a0e\u8005\u306b\u4e88\u671f\u305b\u305a\u767a\u751f\u3059\u308b\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u8a73\u7d30\u306a\u898f\u5b9a\u304c\u4e0d\u8db3\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u6ce8\u610f\u6df1\u304f\u76e3\u8996\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\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\">  \u3054\u76f8\u8ac7\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;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><b>\u30bd\u30fc\u30b9\uff1a<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/ho-kinh-doanh-co-doanh-thu-thap-su-dung-hoa-don-the-nao--gdpl45878.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh s\u1ebd c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u0103n b\u1ea3n khi ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n l\u1edbn trong qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1eb7t ra nhi\u1ec1u b\u0103n kho\u0103n cho c\u00e1c h\u1ed9 kinh doanh nh\u1ecf, h\u1ed9 c\u00f3 doanh thu th\u1ea5p ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n m\u1eb7t tr\u1eddi, d\u1ecbch v\u1ee5 nh\u1ecf l\u1ebb. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch th\u1ee9c k\u00ea khai thu\u1ebf m\u1edbi, ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 y\u1ebfu t\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7362","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\/7362","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=7362"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7362\/revisions"}],"predecessor-version":[{"id":7420,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7362\/revisions\/7420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7363"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}