{"id":7466,"date":"2026-02-03T18:37:34","date_gmt":"2026-02-04T01:37:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7466"},"modified":"2026-02-05T00:12:21","modified_gmt":"2026-02-05T07:12:21","slug":"xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/","title":{"rendered":"2026\u5e74\u306bVAT\u304c\u6e1b\u984d\u3055\u308c\u308b\u969b\u306b\u5272\u5f15\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u751f\u7523\u6d3b\u52d5\u3068\u4e8b\u696d\u6d3b\u52d5\u306e\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u5236\u306e\u7d99\u7d9a\u7684\u306a\u8abf\u6574\u304c\u9032\u3080\u4e2d\u30012025\u5e74\u30682026\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u308b\u8cbf\u6613\u5272\u5f15\u306e\u5b9f\u65bd\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u6e1b\u7a0e\u306e\u9069\u7528\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f5c\u6210\u3068\u7ba1\u7406\u306e\u6b63\u78ba\u6027\u306b\u95a2\u3057\u3066\u9ad8\u3044\u8981\u6c42\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4f5c\u6210\u306e\u6a19\u6e96\u5316\u3092\u56f3\u308b\u305f\u3081\u30012025\u5e7412\u670830\u65e5\u4ed8\u306e\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc\u7b2c4014\/TNI-QLDN2\u53f7\u3092\u767a\u884c\u3057\u3001\u95a2\u9023\u4e8b\u9805\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u6cd5\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1_ucKmYRZAzsCQtQDO1coABwJJ98X0s1g\/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\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Chinh_sach_giam_thue_GTGT_ap_dung_trong_nam_2026\" >\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u306f2026\u5e74\u306b\u9069\u7528\u3055\u308c\u307e\u3059\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\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Nghia_vu_dang_ky_chuong_trinh_chiet_khau_doanh_so\" >\u8ca9\u58f2\u5272\u5f15\u30d7\u30ed\u30b0\u30e9\u30e0\u3078\u306e\u767b\u9332\u7fa9\u52d9<\/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\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Cach_lap_hoa_don_doi_voi_khoan_chiet_khau_thuong_mai\" >\u53d6\u5f15\u5272\u5f15\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Nguyen_tac_the_hien_chiet_khau_tren_hoa_don\" >\u8acb\u6c42\u66f8\u306b\u5272\u5f15\u3092\u8868\u793a\u3059\u308b\u305f\u3081\u306e\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_theo_doanh_so\" >\u8ca9\u58f2\u5272\u5f15\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u624b\u9806\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-chiet-khau-khi-giam-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><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_giam_thue_GTGT_ap_dung_trong_nam_2026\"><\/span><b>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u306f2026\u5e74\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fcNo. 4014\/TNI-QLDN2\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u30012026\u5e74\u306eVAT\u6e1b\u7a0e\u306f\u30012025\u5e746\u670830\u65e5\u4ed8\u653f\u5e9c\u4ee4No. 174\/2025\/ND-CP\u304a\u3088\u3073\u56fd\u4f1a\u6c7a\u8b70No. 204\/2025\/QH15\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u30b0\u30eb\u30fc\u30d7\u3068\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u7387\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u73fe\u5728\u7b2c10%\u6761\u306b\u57fa\u3065\u304dVAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u96fb\u6c17\u901a\u4fe1\u3001\u91d1\u878d\u30fb\u9280\u884c\u3001\u8a3c\u5238\u3001\u4fdd\u967a\u3001\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u54c1\u76ee\u306a\u3069\u3001\u7279\u5b9a\u306e\u5206\u91ce\u3092\u9664\u304d\u3001\u6e1b\u7a0e\u653f\u7b56\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6e1b\u7a0e\u984d\u306f\u3001\u4e8b\u696d\u8005\u304c\u9069\u7528\u3057\u3066\u3044\u308b VAT \u8a08\u7b97\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u9664\u65b9\u5f0f\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u6e1b\u984d\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bVAT\u7a0e\u7387\u306f8%\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u3066%\u65b9\u5f0f\u3067VAT\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u3001\u6e1b\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001VAT\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3055\u308c\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u7387\uff08%\uff09\u304c\u3001\u73fe\u5728\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7387\u306b\u6bd4\u3079\u306620%\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_dang_ky_chuong_trinh_chiet_khau_doanh_so\"><\/span><b>\u8ca9\u58f2\u5272\u5f15\u30d7\u30ed\u30b0\u30e9\u30e0\u3078\u306e\u767b\u9332\u7fa9\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca9\u58f2\u5272\u5f15\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u5b9f\u65bd\u306b\u95a2\u3057\u3066\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u56fd\u5bb6\u8cbf\u6613\u7ba1\u7406\u6a5f\u95a2\u3078\u306e\u767b\u9332\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u61f8\u5ff5\u3057\u3066\u3044\u307e\u3059\u3002\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc4014\/TNI-QLDN2\u53f7\u306b\u304a\u3051\u308b\u56de\u7b54\u306b\u3088\u308b\u3068\u3001\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u3053\u308c\u306f\u7701\u306e\u5c02\u9580\u7684\u7ba1\u7406\u7bc4\u56f2\u5185\u306e\u554f\u984c\u3067\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u672c\u793e\u6240\u5728\u5730\u306e\u5546\u5de5\u5c40\u306b\u7a4d\u6975\u7684\u306b\u9023\u7d61\u3057\u3001\u8cbf\u6613\u4fc3\u9032\u6cd5\u306b\u57fa\u3065\u304f\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5272\u5f15\u304c\u901a\u5e38\u306e\u53d6\u5f15\u5272\u5f15\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u306f\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u306e\u4e00\u5f62\u614b\u3068\u307f\u306a\u3055\u308c\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u7ba1\u8f44\u5f53\u5c40\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u767b\u9332\u307e\u305f\u306f\u901a\u77e5\u3059\u308b\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_doi_voi_khoan_chiet_khau_thuong_mai\"><\/span><b>\u53d6\u5f15\u5272\u5f15\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c123\/2020\/ND-CP\u53f7\u304a\u3088\u3073\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f15\u5272\u5f15\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u900f\u660e\u6027\u3068\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u53b3\u683c\u306a\u539f\u5247\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_the_hien_chiet_khau_tren_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u306b\u5272\u5f15\u3092\u8868\u793a\u3059\u308b\u305f\u3081\u306e\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4123\/2020\/ND-CP\u7b2c10\u6761\u7b2c6\u9805d\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u4e8b\u696d\u8005\u304c\u9867\u5ba2\u306b\u8ca9\u58f2\u5272\u5f15\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u8ca9\u4fc3\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u9069\u7528\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5272\u5f15\u306f\u8acb\u6c42\u66f8\u306b\u660e\u8a18\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002VAT\u8ab2\u7a0e\u4fa1\u683c\u306f\u3001\u5272\u5f15\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u4fa1\u683c\u3001\u3059\u306a\u308f\u3061\u7a0e\u629c\u4fa1\u683c\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_theo_doanh_so\"><\/span><b>\u8ca9\u58f2\u5272\u5f15\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6570\u91cf\u3084\u8ca9\u58f2\u91cf\u306b\u5fdc\u3058\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u5272\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e 2 \u3064\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u7fcc\u671f\u306e\u8acb\u6c42\u66f8\u3078\u306e\u76f4\u63a5\u8abf\u6574\uff1a\u524d\u56de\u306e\u53d6\u5f15\u304b\u3089\u306e\u5408\u8a08\u5272\u5f15\u984d\u306f\u3001\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u7fcc\u671f\u306e\u58f2\u4e0a\u8acb\u6c42\u66f8\u304b\u3089\u76f4\u63a5\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5272\u5f15\u984d\u304c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u5408\u8a08\u91d1\u984d\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\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;\">\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\uff1a\u4e8b\u696d\u8005\u306f\u3001\u8abf\u6574\u304c\u5fc5\u8981\u306a\u5143\u306e\u8acb\u6c42\u66f8\u3001\u5272\u5f15\u984d\u3001\u304a\u3088\u3073\u5bfe\u5fdc\u3059\u308bVAT\u984d\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u6dfb\u4ed8\u3057\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u3053\u306e\u30ea\u30b9\u30c8\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u7ba1\u8f44\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u306e\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u691c\u67fb\u304a\u3088\u3073\u76e3\u67fb\u306e\u305f\u3081\u306b\u4e8b\u696d\u8005\u304c\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3059\u3067\u306b\u767a\u884c\u3055\u308c\u305f\u8abf\u6574\u6e08\u307f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u57fa\u3065\u304d\u3001\u58f2\u624b\u304a\u3088\u3073\u8cb7\u624b\u306f\u30012025\u5e7412\u670830\u65e5\u4ed8\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u767a\u884c\u306e\u516c\u5f0f\u30ec\u30bf\u30fc\u7b2c4014\/TNI-QLDN2\u53f7\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u8abf\u6574\u6e08\u307f\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u306e\u53ce\u76ca\u3001\u51fa\u529bVAT\u304a\u3088\u3073\u4ed5\u5165VAT\u306e\u8abf\u6574\u3092\u7533\u544a\u3059\u308b\u3082\u306e\u3068\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<h2><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><\/h2>\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> <em><span style=\"color: #ff0000;\">LuatVietnam\u306b\u3088\u308b\u8a18\u4e8b<\/span><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\u751f\u7523\u6d3b\u52d5\u3068\u4e8b\u696d\u6d3b\u52d5\u306e\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u5236\u306e\u7d99\u7d9a\u7684\u306a\u8abf\u6574\u304c\u9032\u3080\u4e2d\u30012025\u5e74\u30682026\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u308b\u8cbf\u6613\u5272\u5f15\u306e\u5b9f\u65bd\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u6e1b\u7a0e\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u4f01\u696d\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f5c\u6210\u3068\u7ba1\u7406\u306e\u6b63\u78ba\u6027\u306b\u95a2\u3057\u3066\u9ad8\u3044\u8981\u6c42\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4f5c\u6210\u3068\u7ba1\u7406\u306e\u6a19\u6e96\u5316\u3092\u56f3\u308b\u305f\u3081\u30012025\u5e7412\u670830\u65e5\u4ed8\u306e\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc\u7b2c4014\/TNI-QLDN2\u53f7\u3092\u767a\u884c\u3057\u3001\u95a2\u9023\u4e8b\u9805\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>","protected":false},"author":4,"featured_media":7467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7466","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\/7466","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=7466"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7466\/revisions"}],"predecessor-version":[{"id":7482,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7466\/revisions\/7482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7467"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}