{"id":7371,"date":"2026-01-26T19:35:32","date_gmt":"2026-01-27T02:35:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7371"},"modified":"2026-01-29T19:59:45","modified_gmt":"2026-01-30T02:59:45","slug":"quy-dinh-thue-tncn-ban-vang-mieng","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-thue-tncn-ban-vang-mieng\/","title":{"rendered":"2026\u5e747\u67081\u65e5\u3088\u308a\u3001\u91d1\u584a\u306e\u53d6\u5f15\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e74\u6539\u6b63\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u6b63\u5f0f\u306b\u62e1\u5927\u3055\u308c\u3001\u91d1\u5730\u91d1\u306e\u8b72\u6e21\u6240\u5f97\u3082\u521d\u3081\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u91d1\u5e02\u5834\u7ba1\u7406\u653f\u7b56\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8abf\u6574\u3068\u307f\u306a\u3055\u308c\u30012026\u5e74\u534a\u3070\u4ee5\u964d\u3001\u4e00\u822c\u5927\u8846\u306b\u3088\u308b\u8cb4\u91d1\u5c5e\u306e\u4fdd\u6709\u3068\u53d6\u5f15\u884c\u52d5\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1C8xO-pNPleYDa6WD2NtxoyIF5f56MsrK\/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\/quy-dinh-thue-tncn-ban-vang-mieng\/#Doi_tuong_chiu_thue_va_pham_vi_ap_dung\" >\u8ab2\u7a0e\u5bfe\u8c61\u3068\u9069\u7528\u7bc4\u56f2<\/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\/quy-dinh-thue-tncn-ban-vang-mieng\/#Cach_xac_dinh_so_thue_phai_nop_khi_ban_vang_mieng\" >\u91d1\u306e\u5ef6\u3079\u68d2\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\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\/quy-dinh-thue-tncn-ban-vang-mieng\/#Nguong_giao_dich_chiu_thue_va_thoi_diem_thuc_hien\" >\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306e\u95be\u5024\u3068\u5b9f\u884c\u6642\u9593<\/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\/quy-dinh-thue-tncn-ban-vang-mieng\/#Muc_tieu_quan_ly_va_dieu_tiet_thi_truong_vang\" >\u91d1\u5e02\u5834\u306e\u7ba1\u7406\u304a\u3088\u3073\u898f\u5236\u306e\u76ee\u7684\u3002<\/a><\/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\/quy-dinh-thue-tncn-ban-vang-mieng\/#Khuyen_nghi_nguoi_dan_khi_giao_dich_vang_mieng\" >\u91d1\u584a\u3092\u53d6\u5f15\u3059\u308b\u969b\u306e\u4e00\u822c\u306e\u65b9\u3078\u306e\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-thue-tncn-ban-vang-mieng\/#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=\"Doi_tuong_chiu_thue_va_pham_vi_ap_dung\"><\/span><b>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u9069\u7528\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7fa9\u52d9\u306f\u3059\u3079\u3066\u306e\u7a2e\u985e\u306e\u91d1\u306b\u7121\u5dee\u5225\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u88fd\u54c1\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u91d1\u306e\u5ef6\u3079\u68d2\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u500b\u4eba\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u57fa\u6e96\u3092\u6e80\u305f\u3059\u91d1\u306e\u5ef6\u3079\u68d2\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u306e\u5b9d\u98fe\u54c1\u304a\u3088\u3073\u91d1\u306e\u6307\u8f2a\u3092\u9664\u304f: \u500b\u4eba\u6d88\u8cbb\u3092\u76ee\u7684\u3068\u3057\u305f\u91d1\u306e\u5b9d\u98fe\u54c1\u3001\u7121\u5730\u306e\u91d1\u306e\u6307\u8f2a\u3001\u91d1\u306e\u624b\u5de5\u82b8\u54c1\u3001\u307e\u305f\u306f\u52a0\u5de5\u3055\u308c\u305f\u91d1\u306e\u58f2\u8cb7\u53d6\u5f15\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u30fb\u640d\u5931\u306b\u95a2\u308f\u3089\u305a\u3001\u7a0e\u91d1\u306f\u8cfc\u5165\u4fa1\u683c\u3068\u58f2\u5374\u4fa1\u683c\u306e\u5dee\u984d\u3067\u306f\u306a\u304f\u3001\u58f2\u5374\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u76f4\u63a5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u91d1\u584a\u304c\u539f\u4fa1\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u683c\u3067\u58f2\u5374\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u53d6\u5f15\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u500b\u4eba\u306f\u4f9d\u7136\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u4ed6\u306e\u7a2e\u985e\u306e\u6295\u8cc7\u53ce\u76ca\u306e\u3088\u3046\u306a\u7d14\u5229\u76ca\u3067\u306f\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u53d6\u5f15\u4fa1\u5024\u306b\u57fa\u3065\u3044\u305f\u7ba1\u7406\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_so_thue_phai_nop_khi_ban_vang_mieng\"><\/span><b>\u91d1\u306e\u5ef6\u3079\u68d2\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u3084\u8a3c\u5238\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3068\u306f\u7570\u306a\u308a\u3001\u91d1\u584a\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306f\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u7a0e\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7533\u544a\u3084\u7ba1\u7406\u304c\u7c21\u7d20\u5316\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u7a0e\u91d1\u8a08\u7b97\u5f0f\uff1a<\/b><\/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>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u984d = \u91d1\u584a\u306e\u8ca9\u58f2\u4fa1\u683c x 0.1%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u91d1\u306e\u5ef6\u3079\u68d2\u3092\u8b72\u6e21\u3059\u308b\u969b\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u8ca0\u62c5\u3092\u8996\u899a\u7684\u306b\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u8ca9\u58f2\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u7a0e\u7387 0.1% \u3067\u3001\u3044\u304f\u3064\u304b\u306e\u4e00\u822c\u7684\u306a\u53d6\u5f15\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u7d0d\u7a0e\u984d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u56f3\u306f\u3001\u7a0e\u7387\u304c 0.1% \u3067\u3042\u308b\u53d6\u5f15\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u652f\u6255\u7a0e\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8ca9\u58f2\u4fa1\u683c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d0d\u7a0e\u984d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\u5104\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\u4e07\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4\u5104\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40\u4e07\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\u5104\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\u4e07\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8\u5104\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80\u4e07\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8868\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u8ca9\u58f2\u4fa1\u683c\u306b\u76f4\u63a5\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u7387\u306f 0.1% \u306a\u306e\u3067\u3001\u91d1\u584a\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u305d\u308c\u307b\u3069\u91cd\u5927\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9ad8\u984d\u306e\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u306f\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u6b63\u3057\u304f\u7533\u544a\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguong_giao_dich_chiu_thue_va_thoi_diem_thuc_hien\"><\/span><b>\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306e\u95be\u5024\u3068\u5b9f\u884c\u6642\u9593<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e02\u5834\u306b\u900f\u660e\u6027\u3092\u3082\u305f\u3089\u3059\u65b0\u305f\u306a\u7279\u5fb4\u306e\u4e00\u3064\u306f\u3001\u653f\u5e9c\u304c\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306e\u57fa\u6e96\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u91d1\u53d6\u5f15\u6d3b\u52d5\u3092\u53b3\u3057\u304f\u7ba1\u7406\u3057\u3001\u91d1\u6295\u6a5f\u3092\u6291\u5236\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\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;\">\u898f\u5b9a\u306e\u3057\u304d\u3044\u5024\u3092\u4e0b\u56de\u308b\u53d6\u5f15: \u91d1\u306e\u5ef6\u3079\u68d2\u306e\u58f2\u4e0a\u306e\u5408\u8a08\u984d\u304c\u653f\u5e9c\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u3057\u304d\u3044\u5024\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u500b\u4eba\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u5fb4\u53ce\u958b\u59cb\u65e5: \u3053\u306e\u6cd5\u5f8b\u306f 2026 \u5e74 7 \u6708 1 \u65e5\u304b\u3089\u767a\u52b9\u3057\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u7a0e\u91d1\u5fb4\u53ce\u306f\u653f\u5e9c\u306e\u6307\u5c0e\u6cd5\u4ee4\u304c\u767a\u52b9\u3057\u305f\u5f8c\u306b\u306e\u307f\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u5dde\u306f\u3053\u306e\u65e5\u4ed8\u3088\u308a\u524d\u306b\u8cc7\u91d1\u3092\u5fb4\u53ce\u307e\u305f\u306f\u8fd4\u9084\u3059\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_quan_ly_va_dieu_tiet_thi_truong_vang\"><\/span><b>\u91d1\u5e02\u5834\u306e\u7ba1\u7406\u304a\u3088\u3073\u898f\u5236\u306e\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u3068\u56fd\u7acb\u9280\u884c\u306e\u6307\u793a\u306b\u3088\u308c\u3070\u3001\u91d1\u584a\u3078\u306e\u8ab2\u7a0e\u306f\u5358\u306b\u4e88\u7b97\u53ce\u5165\u306e\u5897\u52a0\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u76ee\u6a19\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u584a\u53d6\u5f15\u306e\u900f\u660e\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u306a\u91d1\u306e\u6295\u6a5f\u3084\u8caf\u8535\u3092\u5236\u9650\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8cc7\u672c\u306e\u6d41\u308c\u3092\u898f\u5236\u3057\u3001\u300c\u91d1\u306e\u8cb7\u3044\u3060\u3081\u300d\u73fe\u8c61\u306b\u3088\u308b\u5727\u529b\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u5e02\u5834\u306b\u304a\u3051\u308b\u5dde\u306e\u898f\u5236\u306e\u5f79\u5272\u3092\u5f37\u5316\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6cd5\u5f8b\u3067\u306f\u3001\u653f\u5e9c\u304c\u30de\u30af\u30ed\u7d4c\u6e08\u72b6\u6cc1\u3068\u56fd\u5bb6\u306e\u91d1\u878d\u653f\u7b56\u306b\u5fdc\u3058\u3066\u30010.1%\u306e\u7a0e\u7387\u3092\u6bb5\u968e\u7684\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuyen_nghi_nguoi_dan_khi_giao_dich_vang_mieng\"><\/span><b>\u91d1\u584a\u3092\u53d6\u5f15\u3059\u308b\u969b\u306e\u4e00\u822c\u306e\u65b9\u3078\u306e\u63a8\u5968\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u8131\u7a0e\u30a8\u30e9\u30fc\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u500b\u4eba\u306f\u6b21\u306e\u3053\u3068\u3092\u884c\u3046\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;\">\u4fe1\u7528\u6a5f\u95a2\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u3088\u3063\u3066\u8a8d\u53ef\u3055\u308c\u305f\u4f01\u696d\u3067\u91d1\u584a\u306e\u58f2\u8cb7\u3092\u884c\u3046\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u306e\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7533\u544a\u3001\u63a7\u9664\u3001\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6cd5\u4ee4\u3084\u901a\u9054\u3092\u8ffd\u8de1\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><span style=\"font-weight: 400; color: #ff0000;\">\u30bd\u30fc\u30b9\uff1a<\/span><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd52025<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">\u91d1\u5e02\u5834\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u7b56<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">LuatVietnam\u306b\u3088\u308b\u8a18\u4e8b\u00a0<\/span><\/p><\/blockquote>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2025 \u0111\u00e3 ch\u00ednh th\u1ee9c m\u1edf r\u1ed9ng ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong \u0111\u00f3 l\u1ea7n \u0111\u1ea7u ti\u00ean b\u1ed5 sung thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0nh vi t\u00edch tr\u1eef v\u00e0 giao d\u1ecbch kim lo\u1ea1i qu\u00fd c\u1ee7a ng\u01b0\u1eddi d\u00e2n k\u1ec3 t\u1eeb gi\u1eefa n\u0103m 2026. &nbsp; \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Theo quy \u0111\u1ecbnh m\u1edbi, ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng \u00e1p d\u1ee5ng tr\u00e0n lan cho m\u1ecdi lo\u1ea1i v\u00e0ng, m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7371","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\/7371","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=7371"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7371\/revisions"}],"predecessor-version":[{"id":7421,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7371\/revisions\/7421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7372"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}