{"id":7426,"date":"2026-01-29T20:35:48","date_gmt":"2026-01-30T03:35:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7426"},"modified":"2026-02-01T18:26:37","modified_gmt":"2026-02-02T01:26:37","slug":"tien-luong-5-trieu-bat-buoc-chuyen-khoan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/","title":{"rendered":"2025\u5e74\u672b\u304b\u3089\u306e\u6cd5\u4eba\u7a0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u4eba\u4ef6\u8cbb\u306b\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u7ba1\u7406\u653f\u7b56\u306f\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u5927\u5e45\u306a\u8abf\u6574\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u65b0\u3057\u3044\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u30012025\u5e7412\u670815\u65e5\u4ee5\u964d\u3001\u4f01\u696d\u306f1\u56de\u3042\u305f\u308a500\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u7d66\u4e0e\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046\u5834\u5408\u3001\u7d66\u4e0e\u8cbb\u7528\u3092\u8a08\u4e0a\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u5408\u7406\u7684\u306a\u8cbb\u7528\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u975e\u73fe\u91d1\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u5185\u5bb9\u306f\u30012026\u5e741\u670827\u65e5\u4ed8\u306e\u8ca1\u52d9\u7701\u516c\u5f0f\u6587\u66f8\u7b2c218\/CST-TN\u53f7\u3067\u660e\u78ba\u306b\u3055\u308c\u3001\u7406\u89e3\u3068\u5b9f\u969b\u306e\u9069\u7528\u304c\u7d71\u4e00\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Vt8F_4casPLbcZ6h1ZrgiRcviRCboe1e\/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\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Co_so_phap_ly_dieu_chinh_chi_phi_tien_luong\" >\u8cc3\u91d1\u30b3\u30b9\u30c8\u3092\u898f\u5236\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/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\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Quy_dinh_moi_ve_thanh_toan_khong_dung_tien_mat_doi_voi_tien_luong\" >\u7d66\u4e0e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\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\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#The_nao_la_chung_tu_thanh_toan_khong_dung_tien_mat_hop_le\" >\u6709\u52b9\u306a\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e\u3068\u306f\u4f55\u3067\u3059\u304b?<\/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\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Khuyen_nghi_cho_doanh_nghiep_khi_chi_tra_luong_tien_cong\" >\u7d66\u4e0e\u3084\u8cc3\u91d1\u3092\u652f\u6255\u3046\u969b\u306e\u4f01\u696d\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#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_dieu_chinh_chi_phi_tien_luong\"><\/span><b>\u8cc3\u91d1\u30b3\u30b9\u30c8\u3092\u898f\u5236\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u8cbb\u7528\u306e\u8a8d\u8b58\u306f\u3001\u6b21\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c320\/2025\/ND-CP\u53f7<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Official Letter 218\/CST-TN \u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u540c\u6642\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u3057\u3066\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa\u306f\u4f01\u696d\u306e\u4e8b\u696d\u904b\u55b6\u306b\u76f4\u63a5\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5951\u7d04\u66f8\u3001\u7d66\u4e0e\u8a18\u9332\u3001\u652f\u6255\u66f8\u985e\u306a\u3069\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8a18\u9332\u306f\u3059\u3079\u3066\u63c3\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c10\u6761\u7b2c8\u9805\u306b\u57fa\u3065\u3044\u3066\u9664\u5916\u3055\u308c\u308b\u652f\u51fa\u30b0\u30eb\u30fc\u30d7\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u5b9f\u969b\u306b\u652f\u6255\u3044\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u6709\u52b9\u306a\u652f\u6255\u3044\u8a3c\u660e\u66f8\u985e\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u8cbb\u304c\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u6709\u52b9\u306a\u8a3c\u660e\u66f8\u985e\u304c\u306a\u3044\u5834\u5408\u306f\u53d7\u3051\u4ed8\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_thanh_toan_khong_dung_tien_mat_doi_voi_tien_luong\"><\/span><b>\u7d66\u4e0e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\u5e74\u672b\u304b\u3089\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306b\u5225\u9014\u57fa\u6e96\u304c\u8a2d\u3051\u3089\u308c\u308b\u3053\u3068\u3067\u3059\u3002\u4ee5\u524d\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3057\u3066\u3001\u65b0\u3057\u3044\u898f\u5236\u306f\u3088\u308a\u5177\u4f53\u7684\u304b\u3064\u53b3\u683c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708 15 \u65e5\u3088\u308a\u524d\u306f\u3001\u6cd5\u5f8b\u3067\u7d66\u4e0e\u652f\u6255\u3044\u306e\u3057\u304d\u3044\u5024\u304c\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u306b\u306f 2,000 \u4e07 VND \u306e\u3057\u304d\u3044\u5024\u304c\u4e00\u822c\u7684\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e7412\u670815\u65e5\u4ee5\u964d\u30011\u56de\u306e\u652f\u6255\u3044\u306b\u3064\u304d500\u4e07VND\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306e\u652f\u6255\u3044\u306f\u3059\u3079\u3066\u9280\u884c\u632f\u8fbc\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u6708\u53ce\u7dcf\u984d\u306b\u95a2\u308f\u3089\u305a\u3001\u300c\u5404\u652f\u6255\u984d\u300d\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d66\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u307e\u305f\u306f\u624b\u5f53\u306e\u5408\u8a08\u984d\u304c1\u56de\u306e\u652f\u6255\u3044\u3067500\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306b\u306a\u308b\u5834\u5408\u3001\u4f1a\u793e\u306f\u9280\u884c\u3092\u901a\u3058\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_nao_la_chung_tu_thanh_toan_khong_dung_tien_mat_hop_le\"><\/span><b>\u6709\u52b9\u306a\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u4e2d\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u58eb\u306f\u6b21\u306e\u3088\u3046\u306b\u6cd5\u7684\u652f\u6255\u3044\u5f62\u5f0f\u3092\u6b63\u3057\u304f\u7279\u5b9a\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;\">\u653f\u4ee4\u7b2c52\/2024\/ND-CP\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u7b2c26\u6761<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u6709\u52b9\u306a\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u53e3\u5ea7\u304b\u3089\u5f93\u696d\u54e1\u306e\u53e3\u5ea7\u306b\u8cc7\u91d1\u3092\u632f\u308a\u8fbc\u3080\u547d\u4ee4\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u304c\u9280\u884c\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u4fe1\u7528\u6a5f\u95a2\u3092\u901a\u3058\u3066\u660e\u78ba\u306b\u6587\u66f8\u5316\u3055\u308c\u3066\u3044\u308b\u9650\u308a\u3001\u6cd5\u5f8b\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305d\u306e\u4ed6\u306e\u96fb\u5b50\u6c7a\u6e08\u65b9\u6cd5\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u91cd\u8981\u306a\u6ce8\u610f: <\/b><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u53e3\u5ea7\u306b\u76f4\u63a5\u73fe\u91d1\u3092\u5165\u91d1\u3059\u308b\u4f01\u696d\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u73fe\u91d1\u652f\u6255\u3044\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u30011\u56de\u306e\u53d6\u5f15\u3042\u305f\u308a\u306e\u652f\u6255\u984d\u304c500\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u305d\u306e\u652f\u6255\u3044\u306f\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuyen_nghi_cho_doanh_nghiep_khi_chi_tra_luong_tien_cong\"><\/span><b>\u7d66\u4e0e\u3084\u8cc3\u91d1\u3092\u652f\u6255\u3046\u969b\u306e\u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u65b0\u3057\u3044\u898f\u5236\u3078\u306e\u6e96\u62e0\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u5bfe\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;\">\u5b63\u7bc0\u52b4\u50cd\u8005\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b5\u30fc\u3092\u542b\u3080\u30011\u53d6\u5f15\u3042\u305f\u308a\u306e\u53ce\u5165\u304c500\u4e07VND\u4ee5\u4e0a\u306e\u5168\u5f93\u696d\u54e1\u306e\u9280\u884c\u53e3\u5ea7\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c11\u984d\u306e\u5076\u767a\u7684\u306a\u8cbb\u7528\u3092\u53b3\u3057\u304f\u7ba1\u7406\u3057\u307e\u3059\u30021\u56de\u306e\u652f\u6255\u3044\u306e\u5408\u8a08\u91d1\u984d\u304c500\u4e07VND\u306b\u9054\u3059\u308b\u5834\u5408\u3001\u73fe\u91d1\u3067\u306e\u652f\u6255\u3044\u306f\u7d76\u5bfe\u306b\u884c\u308f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u3084\u691c\u67fb\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u652f\u6255\u547d\u4ee4\u66f8\u3001\u7d66\u4e0e\u8a18\u9332\u306a\u3069\u306e\u6587\u66f8\u306e\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u898f\u5236\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4eba\u7a0e\u8cbb\u7528\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u6e08\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u53d6\u5f15\u306e\u900f\u660e\u6027\u653f\u7b56\u306b\u3082\u8ca2\u732e\u3057\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\">  \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><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" 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><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> <span style=\"color: #ff0000;\">LuatVietnam\u306b\u3088\u308b\u8a18\u4e8b<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN\u7de8\u96c6\u59d4\u54e1\u4f1a \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00e3 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd li\u00ean quan \u0111\u1ebfn ph\u01b0\u01a1ng th\u1ee9c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Theo h\u01b0\u1edbng d\u1eabn m\u1edbi, k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2025, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean n\u1ebfu chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t. Thay v\u00e0o \u0111\u00f3, c\u00e1c kho\u1ea3n chi n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ed9i dung tr\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u00e0m r\u00f5 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 218\/CST-TN ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7426","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\/7426","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=7426"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7426\/revisions"}],"predecessor-version":[{"id":7429,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7426\/revisions\/7429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7427"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}