{"id":7433,"date":"2026-02-01T19:05:27","date_gmt":"2026-02-02T02:05:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7433"},"modified":"2026-02-05T00:37:33","modified_gmt":"2026-02-05T07:37:33","slug":"thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/","title":{"rendered":"\u30c7\u30a3\u30fc\u30e9\u30fc\u3078\u306e\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306f VAT \u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u8ca9\u58f2\u5e97\u3078\u306e\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3084\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u61f8\u5ff5\u4e8b\u9805\u3067\u3042\u308a\u3001\u7279\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u73fe\u884c\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306e\u7a0e\u52d9\u4e0a\u306e\u6027\u8cea\u3092\u660e\u78ba\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u304c\u9069\u5207\u306a\u898f\u5236\u3092\u9069\u7528\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Wts6xy-WgHYjwJjGDhSco_pcbjqhNivn\/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_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\" >\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u9023\u3057\u306a\u3044\u53ce\u76ca\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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Ban_chat_khoan_ho_tro_dat_san_luong\" >\u6210\u679c\u306b\u57fa\u3065\u304f\u652f\u63f4\u306e\u6027\u8cea<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\" >\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306b\u5bfe\u3057\u3066VAT\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\" >\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u66f8\u985e\u306e\u8981\u4ef6<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\" >\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3068\u53d6\u5f15\u5272\u5f15\u3092\u533a\u5225\u3057\u307e\u3059\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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#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=\"Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\"><\/span><b>\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u9023\u3057\u306a\u3044\u53ce\u76ca\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c14\u6761\u7b2c1\u9805b\u9805\u306b\u3088\u308c\u3070\u3001VAT\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306b\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u76f4\u63a5\u751f\u3058\u308b\u53ce\u76ca\u306e\u307f\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e2\u3064\u306e\u6d3b\u52d5\u306b\u76f4\u63a5\u95a2\u9023\u3057\u306a\u3044\u53ce\u76ca\u306f\u3001VAT\u306e\u8a08\u7b97\u57fa\u790e\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c14\u6761\u7b2c1\u9805b\u9805\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u4f01\u696d\u306b\u3088\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u9023\u3057\u306a\u3044\u53ce\u5165\u3001\u3059\u306a\u308f\u3061\u91d1\u92ad\u88dc\u511f\u306b\u3088\u308b\u53ce\u5165\uff08\u7ba1\u8f44\u306e\u653f\u5e9c\u6a5f\u95a2\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u571f\u5730\u304c\u53ce\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u571f\u5730\u304a\u3088\u3073\u571f\u5730\u4e0a\u306e\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u542b\u3080\uff09\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u4fdd\u967a\u6d3b\u52d5\u306b\u3088\u308b\u7b2c\u4e09\u8005\u306e\u8acb\u6c42\u3001\u5fb4\u53ce\u624b\u6570\u6599\u3001\u653f\u5e9c\u6a5f\u95a2\u306b\u4ee3\u308f\u3063\u3066\u5fb4\u53ce\u304a\u3088\u3073\u652f\u6255\u3044\u6d3b\u52d5\u3092\u884c\u3046\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u306e\u624b\u6570\u6599\u3001\u91d1\u878d\u53ce\u5165\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5b9a\u306f\u3001\u8ca9\u58f2\u4fa1\u683c\u306b\u52a0\u3048\u3066\u53d7\u3051\u53d6\u3063\u305f\u88dc\u52a9\u91d1\u3084\u30dc\u30fc\u30ca\u30b9\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_khoan_ho_tro_dat_san_luong\"><\/span><b>\u6210\u679c\u306b\u57fa\u3065\u304f\u652f\u63f4\u306e\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee3\u7406\u5e97B\u304c500kg\u306e\u8ca9\u58f2\u91cf\u3092\u9054\u6210\u3057\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u652f\u6255\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u969b\u306b\u3001A\u793e\u304c\u4ee3\u7406\u5e97B\u306b5,000,000VND\u3092\u652f\u6255\u3046\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u652f\u6255\u3044\u306f\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u305f\u5f8c\u306b\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u500b\u3005\u306e\u8ca9\u58f2\u53d6\u5f15\u3068\u540c\u6642\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6761\u4ef6\u4ed8\u304d\u30dc\u30fc\u30ca\u30b9\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u652f\u63f4\u306f\u901a\u5e38\u3001\u4e8b\u696d\u904b\u55b6\u8cbb\u3001\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3001\u307e\u305f\u306f\u63d0\u643a\u671f\u9593\u4e2d\u306e\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u7dad\u6301\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u767a\u884c\u3055\u308c\u308b\u5404\u8ca9\u58f2\u8acb\u6c42\u66f8\u306e\u5358\u4fa1\u306f\u6e1b\u984d\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u91d1\u984d\u306f\u53d6\u5f15\u5272\u5f15\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u53d7\u9818\u8005\u306e\u305d\u306e\u4ed6\u306e\u91d1\u878d\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\"><\/span><b>\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306b\u5bfe\u3057\u3066VAT\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u898f\u5236\u3068\u5b9f\u969b\u306e\u4e00\u8cab\u3057\u305f\u89e3\u91c8\u306b\u57fa\u3065\u304f\u3068\u3001<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a VAT \u8acb\u6c42\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u6642\u306b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u751f\u3058\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u3059\u3067\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8ca9\u58f2\u4fa1\u683c\u3092\u5909\u66f4\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f VAT \u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u6255\u3046\u5074\u306f\u3001\u3053\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b VAT \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\"><\/span><b>\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u66f8\u985e\u306e\u8981\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">VAT\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u76e3\u67fb\u3084\u67fb\u5bdf\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\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;\">\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u6255\u3046\u5074\u306f\u652f\u6255\u8a3c\u660e\u66f8\u307e\u305f\u306f\u652f\u6255\u547d\u4ee4\u66f8\u3092\u7528\u610f\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;\">\u5831\u916c\u306e\u53d7\u53d6\u4eba\uff1a\u898f\u5b9a\u306b\u5f93\u3063\u3066\u9818\u53ce\u66f8\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u968f\u3059\u308b\u30a2\u30fc\u30ab\u30a4\u30d6\u6587\u66f8\u306b\u306f\u3001\u7d4c\u6e08\u5951\u7d04\u3001\u5831\u916c\/\u30b5\u30dd\u30fc\u30c8 \u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u901a\u77e5\u307e\u305f\u306f\u898f\u5236\u3001\u304a\u3088\u3073\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u5831\u916c\u306e\u8cc7\u683c\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u8b70\u4e8b\u9332\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\"><\/span><b>\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3068\u53d6\u5f15\u5272\u5f15\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u30892\u3064\u306e\u6982\u5ff5\u3092\u6df7\u540c\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306e\u539f\u56e0\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u533a\u5225\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53d6\u5f15\u5272\u5f15<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u307e\u3068\u3081\u8cb7\u3044\u5272\u5f15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306e\u30dc\u30fc\u30ca\u30b9\u652f\u6255\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u8acb\u6642\u9593<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u3068\u304d\u3001\u307e\u305f\u306f\u8acb\u6c42\u671f\u9593\u306e\u7d42\u4e86\u6642\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u55b6\u696d\u671f\u9593\u7d42\u4e86\u5f8c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u307e\u305f\u306f\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VAT\u8acb\u6c42\u66f8\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30d0\u30c3\u30c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u4fa1\u5024\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u57fa\u76e4\u306b\u306f\u5f71\u97ff\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u66f8\u985e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3068\u652f\u6255\u66f8\u985e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9818\u53ce\u66f8\u3001\u652f\u6255\u8a3c\u660e\u66f8\u3001\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4 181\/2025\/ND-CP \u306e\u898f\u5236\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3092\u9069\u5207\u306b\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u4e0d\u5fc5\u8981\u306a\u7d1b\u4e89\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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><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><b>\u30bd\u30fc\u30b9\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4 181\/2025\/ND-CP \u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u4e8b <\/span><span style=\"font-weight: 400; color: #ff0000;\">\u30d9\u30c8\u30ca\u30e0\u6cd5<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u8ca9\u58f2\u5e97\u3078\u306e\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3084\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u61f8\u5ff5\u4e8b\u9805\u3067\u3042\u308a\u3001\u7279\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u73fe\u884c\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306e\u7a0e\u52d9\u4e0a\u306e\u6027\u8cea\u3092\u660e\u78ba\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u304c\u9069\u5207\u306a\u898f\u5b9a\u3092\u9069\u7528\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u95a2\u9023\u3057\u306a\u3044\u53ce\u5165\uff1a\u653f\u4ee4181\/2025\/ND-CP\u7b2c14\u6761\u7b2c1\u9805b\u9805\u306b\u3088\u308c\u3070\u3001\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u306f[\u2026]<\/p>","protected":false},"author":4,"featured_media":7434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7433","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\/7433","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=7433"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7433\/revisions"}],"predecessor-version":[{"id":7490,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7433\/revisions\/7490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7434"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}