{"id":7368,"date":"2026-01-25T21:29:49","date_gmt":"2026-01-26T04:29:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7368"},"modified":"2026-01-25T21:29:49","modified_gmt":"2026-01-26T04:29:49","slug":"thue-suat-gtgt-hoa-don-hoan-tra-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/","title":{"rendered":"2026 \u5e74\u306e\u8acb\u6c42\u66f8\u306e\u8fd4\u9001 \u2013 \u3069\u306e\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e74\u304b\u30892026\u5e74\u306b\u304b\u3051\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u653f\u7b56\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u308b\u4e2d\u3001\u8fd4\u54c1\u5546\u54c1\u306e\u8acb\u6c42\u66f8\u51e6\u7406\u306f\u4f1a\u8a08\u696d\u754c\u306b\u3068\u3063\u3066\u982d\u3092\u60a9\u307e\u305b\u308b\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7a0e\u7387\u306e\u8aa4\u3063\u305f\u9069\u7528\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u4e0d\u4e00\u81f4\u306b\u3064\u306a\u304c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8acb\u6c42\u66f8\u9055\u53cd\u306b\u3088\u308b\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u3082\u4f34\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4ee470\/2025\/ND-CP\u304a\u3088\u3073\u6c7a\u8b70204\/2025\/QH15\u306e\u6700\u65b0\u306e\u898f\u5236\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u4f01\u696d\u304c2026\u5e74\u306b\u3053\u306e\u624b\u9806\u3092\u6b63\u3057\u304f\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Co_so_phap_ly_trong_tam\" >\u4e3b\u8981\u306a\u6cd5\u7684\u6839\u62e0\u00a0<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Nghi_quyet_so_2042025QH15\" >\u6c7a\u8b70\u7b2c204\/2025\/QH15\u53f7<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Nghi_dinh_702025ND-CP\" >\u653f\u4ee470\/2025\/ND-CP<\/a><\/li><\/ul><\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\" >\u65b0\u3057\u3044\u898f\u5236\uff1a2026 \u5e74\u306e\u7533\u544a\u306b\u306f\u3069\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u3079\u304d\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Tai_sao_lai_quy_dinh_nhu_vay\" >\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u898f\u5236\u304c\u8a2d\u3051\u3089\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b?<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Vi_du_minh_hoa_thuc_te\" >\u5b9f\u4f8b<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\" >2026\u5e74\u306e\u6a19\u6e96\u8fd4\u54c1\u8acb\u6c42\u66f8\u51e6\u7406\u624b\u9806<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\" >\u30b9\u30c6\u30c3\u30d71 \u2013 \u5143\u306e\u8acb\u6c42\u66f8\u3092\u7167\u5408\u3057\u3066\u691c\u8a3c\u3059\u308b<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\" >\u30b9\u30c6\u30c3\u30d72 \u2013 \u8fd4\u54c1\u5951\u7d04\u66f8\uff08\u8fd4\u54c1\u53d7\u9818\u66f8\uff09\u3092\u6e96\u5099\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\" >\u30b9\u30c6\u30c3\u30d7 3 \u2013 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u8acb\u6c42\u66f8\u3092\u751f\u6210\u3057\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\" >\u907f\u3051\u308b\u3079\u304d\u9593\u9055\u3044\u3068\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-suat-gtgt-hoa-don-hoan-tra-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=\"Co_so_phap_ly_trong_tam\"><\/span><b>\u4e3b\u8981\u306a\u6cd5\u7684\u6839\u62e0<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u4ee5\u964d\u3001VAT \u3068\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u3001\u6b21\u306e 2 \u3064\u306e\u4e3b\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_quyet_so_2042025QH15\"><\/span><b>\u6c7a\u8b70\u7b2c204\/2025\/QH15\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6c7a\u8b70204\/2025\/QH15\u306f\u30012025\u5e747\u67081\u65e5\u304b\u30892026\u5e7412\u670831\u65e5\u307e\u3067\u6709\u52b9\u3067\u3059\u3002\u6c7a\u8b70\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u9069\u7528\u7bc4\u56f2\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u78ba\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u30922%\u5f15\u304d\u4e0b\u3052\u3001\u4ee5\u4e0b\u306e\u7269\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u7528\u3059\u308b\u3002<\/span><span style=\"font-weight: 400;\"> \u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7\uff08\u5225\u540d8%\uff09\u7b2c9\u6761\u7b2c3\u9805\u3001\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u7279\u5b9a\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u30b0\u30eb\u30fc\u30d7\u3092\u9664\u304d\u307e\u3059\uff1a\u901a\u4fe1\u3001\u91d1\u878d\u6d3b\u52d5\u3001\u9280\u884c\u3001\u8a3c\u5238\u3001\u4fdd\u967a\u3001\u4e0d\u52d5\u7523\u696d\u3001\u91d1\u5c5e\u88fd\u54c1\u3001\u9271\u696d\u88fd\u54c1\uff08\u77f3\u70ad\u3092\u9664\u304f\uff09\u3001\u304a\u3088\u3073\u7279\u5225\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\uff08\u30ac\u30bd\u30ea\u30f3\u3092\u9664\u304f\uff09\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6587\u66f8\u306f\u7d4c\u6e08\u3092\u652f\u63f4\u3059\u308b\u653f\u7b56\u306e\u7d99\u7d9a\u3067\u3042\u308a\u30012026\u5e74\u306b\u7279\u5b9a\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3059\u308bVAT\u309210%\u304b\u30898%\u306b\u3055\u3089\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_702025ND-CP\"><\/span><b>\u653f\u4ee470\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u653f\u4ee4123\/2020\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3067\u3059\u3002\u3053\u306e\u653f\u4ee4\u306e\u65b0\u305f\u306a\u70b9\u306b\u3088\u308a\u3001\u8fd4\u54c1\u3055\u308c\u305f\u5546\u54c1\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u8ad6\u4e89\u304c\u660e\u78ba\u306b\u89e3\u6c7a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u58f2\u4e3b\u306f\u3001\u7269\u54c1\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u969b\u3001\u8cb7\u4e3b\u306b\u5bfe\u3057\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u8ca9\u58f2\u4fc3\u9032\u3001\u5e83\u544a\u3001\u30b5\u30f3\u30d7\u30eb\u7528\u3001\u8d08\u4e0e\u3001\u8d08\u7b54\u3001\u4ea4\u63db\u3001\u5f93\u696d\u54e1\u3078\u306e\u8cc3\u91d1\u652f\u6255\u3044\u3001\u793e\u5185\u6d88\u8cbb\uff08\u751f\u7523\u5de5\u7a0b\u306e\u7d99\u7d9a\u306e\u305f\u3081\u306b\u793e\u5185\u3067\u5faa\u74b0\u3059\u308b\u7269\u54c1\u3092\u9664\u304f\uff09\u7528\u3001\u8cb8\u4ed8\u3001\u501f\u5165\u3001\u8fd4\u54c1\u306e\u5f62\u3067\u7269\u54c1\u3092\u8f38\u51fa\u3059\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09\u3001\u53ca\u3073\u672c\u653f\u4ee4\u7b2c19\u6761\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u3092\u542b\u3080\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u3001\u672c\u653f\u4ee4\u7b2c10\u6761\u306b\u898f\u5b9a\u3059\u308b\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u672c\u653f\u4ee4\u7b2c12\u6761\u306b\u898f\u5b9a\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306e\u6a19\u6e96\u30c7\u30fc\u30bf\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\uff09\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u7a0e\u7387\u3092\u898f\u5236\u3059\u308b\u6587\u66f8 (\u6c7a\u8b70 204) \u3068\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65b9\u6cd5\u3092\u898f\u5236\u3059\u308b\u6587\u66f8 (\u6cd5\u4ee4 70) \u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u3001\u4f1a\u8a08\u58eb\u304c\u53b3\u5bc6\u306b\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5b8c\u5168\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u5f62\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\"><\/span><b>\u65b0\u3057\u3044\u898f\u5236\uff1a2026 \u5e74\u306e\u7533\u544a\u306b\u306f\u3069\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u3082\u4e00\u822c\u7684\u306a\u554f\u984c\u306f\u3001\u7a0e\u7387\u304c 10% \u3060\u3063\u305f\u3068\u304d\u306b\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u304c\u3001\u7a0e\u7387\u304c 8% \u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3068\u304d\u306b\u8fd4\u54c1\u3057\u305f\u5834\u5408 (\u307e\u305f\u306f\u305d\u306e\u9006)\u3001\u8acb\u6c42\u66f8\u3092\u3069\u306e\u3088\u3046\u306b\u8a18\u9332\u3059\u308c\u3070\u3088\u3044\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee470\/2025\/ND-CP\u7b2c1\u6761\u7b2c3\u9805a\u70b9\u306b\u57fa\u3065\u304d\u3001\u9ec4\u91d1\u5f8b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c\u4ed5\u5165\u54c1\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u304c\u3001\u4ed5\u69d8\u307e\u305f\u306f\u54c1\u8cea\u306e\u8aa4\u308a\u306b\u3088\u308a\u8fd4\u54c1\u3055\u308c\u305f\u5834\u5408\u3001\u58f2\u4e3b\u306f\u8fd4\u54c1\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8fd4\u54c1\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u306f\u3001\u5546\u54c1\u304c\u8cfc\u5165\u3055\u308c\u305f\u969b\u306b\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u6642\u70b9\u3067\u6709\u52b9\u306a\u7a0e\u7387\u306b\u5f93\u3063\u3066\u8a18\u9332\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u300d<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_lai_quy_dinh_nhu_vay\"><\/span><b>\u306a\u305c\u305d\u306e\u3088\u3046\u306a\u898f\u5236\u304c\u8a2d\u3051\u3089\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d4c\u6e08\u7684\u306a\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u5546\u54c1\u306e\u8fd4\u54c1\u306f\u5143\u306e\u8cfc\u5165\u306e\u300c\u9006\u300d\u53d6\u5f15\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bfe\u79f0\u6027\uff1a\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u8cfc\u5165\u8005\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u4f8b\uff1a10%\uff09\u3092\u7533\u544a\u3057\u307e\u3059\u3002\u5546\u54c1\u3092\u8fd4\u54c1\u3059\u308b\u969b\u306f\u3001\u63a7\u9664\u3055\u308c\u305f\u7a0e\u984d\u306e\u6b63\u78ba\u306a\u91d1\u984d\u3092\u56fd\u5eab\u306b\u9084\u4ed8\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5f53\u5229\u5f97\u306e\u56de\u907f: \u73fe\u5728\u306e\u7a0e\u7387 (\u4f8b: \u6e1b\u7a0e\u4e2d\u306e 8%) \u306b\u57fa\u3065\u3044\u3066\u8a18\u9332\u3092\u8a31\u53ef\u3059\u308b\u3068\u3001\u4f01\u696d\u306f 2% \u306e\u7a0e\u7387\u306e\u5dee\u304b\u3089\u4e0d\u5f53\u306b\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4e88\u7b97\u306e\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u9084\u4ed8\u53d6\u5f15\u306e\u6027\u8cea\u304c\u6b6a\u3081\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te\"><\/span><b>\u5b9f\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u6c7a\u8b70 204\/2025\/QH15 \u306e\u5b9f\u969b\u306e\u5fdc\u7528\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b21\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u60f3\u5b9a\u3057\u307e\u3059\u30022025 \u5e74 11 \u6708\u3001X \u793e (\u8ca9\u58f2\u8005) \u304c Y \u793e (\u8cfc\u5165\u8005) \u306b\u5bfe\u3057\u3066\u3001VAT \u7387 10% (\u7a0e\u984d 50,000,000 VND) \u306e\u96fb\u5b50\u90e8\u54c1\u306e\u51fa\u8377\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e742\u6708\u3001\u6280\u8853\u7684\u306a\u30a8\u30e9\u30fc\u306b\u3088\u308a\u3001Y\u793e\u306f\u51fa\u8377\u54c1\u5168\u4f53\u3092\u8fd4\u54c1\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6642\u70b9\u3067\u3001\u6c7a\u8b70204\/2025\/QH15\u306b\u57fa\u3065\u304d\u3001\u3053\u306e\u54c1\u76ee\u306f8%\u306e\u512a\u9047\u7a0e\u7387\u3092\u53d7\u3051\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u3067\u306f\u3001MAN \u2013 Master Accountant Network \u304c 2 \u3064\u306e\u89e3\u6c7a\u7b56\u3092\u5206\u6790\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8aa4\u308a\uff1aX\u793e\u306f\u7a0e\u73878%\u3067\u9084\u4ed8\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u8cfc\u5165\u8005\u306f50,000,000\u30c9\u30f3\u306e\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u300140,000,000\u30c9\u30f3\u3057\u304b\u9084\u4ed8\u3055\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u3057\u3044\u624b\u7d9a\u304d\uff08\u653f\u4ee470\/2025\/ND-CP\u306b\u57fa\u3065\u304f\uff09\uff1aX\u793e\u306f\u3001\u7a0e\u7387\u309210%\u3068\u660e\u8a18\u3057\u305f\u9084\u4ed8\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8abf\u6574\u5f8c\u306e\u7a0e\u984d\u306f\u30012025\u5e7411\u6708\u306b\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3068\u4e00\u81f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\"><\/span><b>2026\u5e74\u306e\u6a19\u6e96\u8fd4\u54c1\u8acb\u6c42\u66f8\u51e6\u7406\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u6b21\u306e 3 \u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\"><\/span><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u5143\u306e\u8acb\u6c42\u66f8\u3092\u7167\u5408\u3057\u3066\u691c\u8a3c\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd4\u54c1\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u524d\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5546\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u305f\u3068\u304d\u306b\u767a\u884c\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u53d6\u5f97\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;\">\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8a18\u53f7\u3001\u65e5\u4ed8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u6642\u70b9\u3067\u6709\u52b9\u3067\u3042\u3063\u305f\u6b63\u78ba\u306a\u7a0e\u7387\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7dcf\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u8acb\u6c42\u66f8\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3001\u5143\u306e\u8acb\u6c42\u66f8\u304c\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\"><\/span><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u8fd4\u54c1\u5951\u7d04\u66f8\uff08\u8fd4\u54c1\u53d7\u9818\u66f8\uff09\u3092\u6e96\u5099\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u5f62\u5f0f\u9762\u3067\u3088\u308a\u67d4\u8edf\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5c06\u6765\u306e\u691c\u67fb\u306b\u5099\u3048\u3066\u3001\u4e21\u5f53\u4e8b\u8005\u306f\u53d7\u9818\u66f8\uff08\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u4ed8\u304d\uff09\u306b\u7f72\u540d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d7\u9818\u66f8\u306e\u5185\u5bb9\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u660e\u8a18\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;\">\u8fd4\u54c1\u7406\u7531\uff08\u4e0d\u826f\u54c1\u3001\u8aac\u660e\u3068\u7570\u306a\u308b\u5546\u54c1\u306a\u3069\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd4\u54c1\u3055\u308c\u308b\u54c1\u76ee\u3068\u6570\u91cf\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u5f15\u304d\u524d\u306e\u91d1\u984d\u3068 VAT \u984d\uff08\u5143\u306e\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 3 \u2013 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u8acb\u6c42\u66f8\u3092\u751f\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u300c\u8acb\u6c42\u66f8\u8fd4\u5374\u300d(\u307e\u305f\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u69cb\u6210\u306b\u5fdc\u3058\u3066\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ea4\u63db\u8acb\u6c42\u66f8) \u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u5bb9\uff1a\u300c\u8acb\u6c42\u66f8\u756a\u53f7\u2026\u8a18\u53f7\u2026\u65e5\u4ed8\u2026\u306b\u5f93\u3063\u3066\u5546\u54c1\u3092\u8fd4\u54c1\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387: \u5143\u306e\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u3092\u9078\u629e\u3057\u307e\u3059 (2026 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30b7\u30b9\u30c6\u30e0\u3067\u306f\u901a\u5e38\u3001\u6255\u3044\u623b\u3057\u306e\u76ee\u7684\u3067 5%\u30018%\u300110%\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u7a0e\u7387\u3092\u624b\u52d5\u3067\u9078\u629e\u3067\u304d\u307e\u3059)\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\"><\/span><b>\u907f\u3051\u308b\u3079\u304d\u9593\u9055\u3044\u3068\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u30b5\u30dd\u30fc\u30c8\u306e\u904e\u7a0b\u3067\u3001\u79c1\u305f\u3061\u306f\u6b21\u306e\u3088\u3046\u306a\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306b\u6c17\u3065\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u8abf\u6574\u8acb\u6c42\u66f8\u300d\u3068\u300c\u8fd4\u54c1\u8acb\u6c42\u66f8\u300d\u306e\u6df7\u540c\uff1a\u653f\u4ee470\u53f7\u306b\u3088\u308b\u3068\u3001\u8fd4\u54c1\u3055\u308c\u305f\u5546\u54c1\u306b\u306f\u300c\u6e1b\u984d\u307e\u305f\u306f\u4ea4\u63db\u306e\u305f\u3081\u306e\u8abf\u6574\u300d\u306e\u305f\u3081\u306e\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u306f\u4f9d\u7136\u3068\u3057\u3066\u3053\u308c\u3092\u901a\u5e38\u306e\u8aa4\u308a\u306e\u4fee\u6b63\u3068\u6df7\u540c\u3057\u3066\u3044\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\u30c7\u30d5\u30a9\u30eb\u30c8\u306b\u3088\u308b\u8aa4\u3063\u305f\u7a0e\u7387\u9069\u7528: \u4e00\u90e8\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u306f\u30012026 \u5e74\u306b\u767a\u884c\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u306b\u73fe\u5728\u306e\u7a0e\u7387 (8%) \u304c\u81ea\u52d5\u7684\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u304c\u518d\u78ba\u8a8d\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u300110% \u306e\u7a0e\u7387\u3067\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306b\u5bfe\u3057\u3066 8% \u306e\u7a0e\u7387\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u898f\u5236\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7533\u544a\u306e\u8abf\u6574\u6f0f\u308c\uff1a\u8fd4\u54c1\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5f8c\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u4e21\u65b9\u304c\u3001\u8fd4\u54c1\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u306e\u53ce\u76ca\u3068VAT\u306e\u8abf\u6574\u3092\u30d5\u30a9\u30fc\u30e001 \/ GTGT\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u30ea\u30b9\u30af\uff1a<\/b><span style=\"font-weight: 400;\"> \u5546\u54c1\u306e\u8fd4\u54c1\u6642\u306b\u8aa4\u3063\u305f\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u8acb\u6c42\u66f8\u306e\u4e0d\u6b63\u767a\u884c\u306b\u5bfe\u3057\u30662,000,000\u30c9\u30f3\u304b\u30898,000,000\u30c9\u30f3\u306e\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u5ef6\u6ede\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u8acb\u6c42\u66f8\u306e\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u8fd4\u54c1\u8acb\u6c42\u66f8\u306b\u7a0e\u7387\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u3001\u653f\u4ee470\/2025\/ND-CP\u306b\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3055\u308c\u305f\u5f37\u5236\u7684\u306a\u898f\u5236\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u9069\u5207\u306b\u9042\u884c\u3057\u3001\u7a0e\u984d\u63a7\u9664\u306e\u6a29\u5229\u3092\u78ba\u4fdd\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><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><\/span><\/p>\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<p><strong>\u30bd\u30fc\u30b9\uff1a<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4 70\/2025\/ND-CP \u306f\u653f\u4ee4 123\/2020\/ND-CP \u3092\u4fee\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u4f1a\u6c7a\u8b70\u7b2c204\/2025\/QH15\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8a18\u4e8b <a href=\"https:\/\/www.luatvietnam.net\/vn\/hoa-don-hoan-tra-hang-se-ghi-theo-thue-suat-gtgt-cua-hoa-don-xuat-ban-gdpl45877.html\" target=\"_blank\" rel=\"noopener\"><span>\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b<\/span><\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i gi\u1eefa c\u00e1c giai \u0111o\u1ea1n 2025 v\u00e0 2026, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a (tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111ang tr\u1edf th\u00e0nh b\u00e0i to\u00e1n g\u00e2y nhi\u1ec1u l\u00fang t\u00fang cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd l\u00e0m r\u00f5 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 n\u00e0y trong n\u0103m 2026. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7368","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\/7368","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=7368"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7368\/revisions"}],"predecessor-version":[{"id":7370,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7368\/revisions\/7370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7369"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}