{"id":7470,"date":"2026-02-03T20:09:07","date_gmt":"2026-02-04T03:09:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7470"},"modified":"2026-02-05T00:07:30","modified_gmt":"2026-02-05T07:07:30","slug":"huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/","title":{"rendered":"2026\u5e74\u304b\u3089\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u5b9a\u984d\u8ab2\u7a0e\u3092\u5ec3\u6b62\uff5e\u9069\u6b63\u306a\u7533\u544a\u624b\u7d9a\u304d\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u3054\u6848\u5185\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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400;\">\u3053\u306e\u898f\u5236\u306f\u7a0e\u5236\u306e\u5927\u304d\u306a\u8ee2\u63db\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u5b9f\u969b\u306e\u53ce\u5165\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u5bb6\u8a08\u7d4c\u6e08\u90e8\u9580\u306e\u7ba1\u7406\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1avEZYoAFNusoLJS2A3tTrjArp00iQcua\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\" >\u7533\u544a\u65b9\u5f0f\u3078\u306e\u5f37\u5236\u5207\u66ff\u3048\u306e\u5bfe\u8c61\u3068\u6642\u671f<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\" >\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u5bb6\u5185\u5de5\u696d\u306f\u3001\u5f37\u5236\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\" >\u7a0e\u91d1\u7533\u544a\u306e\u6b63\u5f0f\u306a\u958b\u59cb\u65e5\u3002<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\" >\u4e00\u6642\u91d1\u5236\u5ea6\u4e16\u5e2f\u304b\u3089\u7533\u544a\u5236\u5ea6\u4e16\u5e2f\u306b\u79fb\u884c\u3059\u308b\u624b\u7d9a\u304d\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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Ho_so_thay_doi_phuong_phap_tinh_thue\" >\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u5909\u66f4\u7533\u8acb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\" >\u79fb\u884c\u6642\u306e\u5728\u5eab<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\" >\u767b\u9332\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u8a18\u9332\u3092\u898f\u5247\u306b\u5f93\u3063\u3066\u6574\u7406\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-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\" >\u65b0\u3057\u3044\u65b9\u6cd5\u3092\u4f7f\u7528\u3057\u305f\u7a0e\u91d1\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\" >\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u30aa\u30f3\u30e9\u30a4\u30f3\u4e00\u62ec\u8ab2\u7a0e\u3092\u7533\u544a\u8ab2\u7a0e\u306b\u5909\u3048\u308b\u624b\u9806\u3092\u8aac\u660e\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\" >\u30b9\u30c6\u30c3\u30d71 \u2013 \u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\" >\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u9069\u5207\u306a\u7533\u544a\u66f8\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\" >\u30b9\u30c6\u30c3\u30d73 \u2013 \u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u78ba\u8a8d\u3057\u3001\u7533\u8acb\u671f\u9593\u3092\u9078\u629e\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\" >\u30b9\u30c6\u30c3\u30d7 4 \u2013 \u65b9\u5f0f\u5909\u63db\u3092\u5ba3\u8a00\u3057\u3001\u96fb\u5b50\u7f72\u540d\u3092\u5b8c\u4e86\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\" >\u6587\u66f8\u5316\u3068\u8ca1\u52d9\u7ba1\u7406\u306b\u95a2\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Yeu_cau_ve_hoa_don_chung_tu\" >\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u306e\u8981\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quan_ly_tai_khoan_thanh_toan\" >\u652f\u6255\u3044\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u7ba1\u7406\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nghia_vu_bao_hiem_xa_hoi\" >\u793e\u4f1a\u4fdd\u967a\u306e\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-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><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\"><\/span><b>\u7533\u544a\u65b9\u5f0f\u3078\u306e\u5f37\u5236\u5207\u66ff\u3048\u306e\u5bfe\u8c61\u3068\u6642\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u79fb\u884c\u624b\u7d9a\u304d\u306f\u3059\u3079\u3066\u306e\u4e8b\u696d\u6240\u306b\u4e00\u5f8b\u306b\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u898f\u6a21\u3001\u7279\u306b\u58f2\u4e0a\u9ad8\u3068\u5f93\u696d\u54e1\u6570\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u6240\u306f\u3001\u8aa4\u3063\u305f\u7533\u544a\u3084\u7a0e\u52d9\u9055\u53cd\u306b\u3088\u308b\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u9069\u7528\u6761\u4ef6\u3068\u79fb\u884c\u671f\u9593\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\"><\/span><b>\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u5bb6\u5185\u5de5\u696d\u306f\u3001\u5f37\u5236\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u3001\u307e\u305f\u306f\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c5\u5104VND\u304b\u308930\u5104VND\uff08\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u5206\u91ce\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\uff09\u306e\u4e8b\u696d\u8005\u306f\u3001\u4e00\u62ec\u65b9\u5f0f\u304b\u3089\u7533\u544a\u65b9\u5f0f\u3078\u306e\u79fb\u884c\u304c\u512a\u5148\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u306e\u5b9f\u65bd\u306f\u3001\u56fa\u5b9a\u7a0e\u7387\u306b\u3088\u308b\u8ab2\u7a0e\u8a55\u4fa1\u3068\u3044\u3046\u6642\u4ee3\u9045\u308c\u306e\u6163\u884c\u3092\u5236\u9650\u3057\u3001\u7d0d\u7a0e\u984d\u304c\u5b9f\u969b\u306e\u8cbb\u7528\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\"><\/span><b>\u7a0e\u91d1\u7533\u544a\u306e\u6b63\u5f0f\u306a\u958b\u59cb\u65e5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u304c\u61f8\u5ff5\u3057\u3066\u3044\u308b\u70b9\u306e\u4e00\u3064\u306f\u30012025\u5e74\u672b\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u9061\u53ca\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u6c7a\u8b70198\/2025\/QH15\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u554f\u984c\u306f\u6b21\u306e\u3088\u3046\u306b\u660e\u78ba\u306b\u5b9a\u7fa9\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;\">2025\u5e74\uff1a\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u5f15\u304d\u7d9a\u304d\u4e00\u62ec\u7d0d\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3001\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u304b\u3089\u3001\u5bb6\u4e8b\u4e8b\u696d\u8005\u306f\u6b63\u5f0f\u306b\u7533\u544a\u65b9\u5f0f\u306b\u79fb\u884c\u3057\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;\">\u6708\u6b21\u7533\u544a\u306e\u5834\u5408: \u6700\u521d\u306e\u7533\u544a\u671f\u9593\u306f 2026 \u5e74 1 \u6708\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\uff1a\u6700\u521d\u306e\u63d0\u51fa\u671f\u9593\u306f2026\u5e74\u7b2c1\u56db\u534a\u671f\u3067\u3059<\/span><\/li>\n<\/ul>\n<p><b>\u9855\u8457<\/b><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u30012025\u5e74\u7b2c4\u56db\u534a\u671f\u306f\u4e00\u6642\u91d1\u8ab2\u7a0e\u306e\u9069\u7528\u671f\u9593\u5185\u3067\u3042\u308b\u305f\u3081\u3001\u9061\u53ca\u7684\u306b\u7533\u544a\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\"><\/span><b>\u4e00\u6642\u91d1\u5236\u5ea6\u4e16\u5e2f\u304b\u3089\u7533\u544a\u5236\u5ea6\u4e16\u5e2f\u306b\u79fb\u884c\u3059\u308b\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u304b\u3089\u3001\u8ee2\u63db\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u6240\u306f\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u3001\u7533\u544a\u65b9\u5f0f\u306e\u9069\u7528\u3092\u5b8c\u4e86\u3057\u3001\u65b0\u671f\u9593\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_phuong_phap_tinh_thue\"><\/span><b>\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u5909\u66f4\u7533\u8acb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg\" alt=\"\" width=\"571\" height=\"677\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg 571w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-253x300.jpg 253w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-10x12.jpg 10w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u3001\u901a\u905486\/2024\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u69d8\u5f0f08-MST\u3092\u8a18\u5165\u3057\u3001\u76f4\u63a5\u7ba1\u8f44\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u3066\u3001\u4e00\u62ec\u7d0d\u7a0e\u65b9\u5f0f\u304b\u3089\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u767b\u9332\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7a0e\u984d\u8a08\u7b97\u65b9\u5f0f\u306e\u5909\u66f4\u3092\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1NUhHVIUKeNWedifowzJ2ELD9TzgSEu9f\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400; color: #ff0000;\">\u56de\u89a786\/2024\/TT-BTC\u3068\u3068\u3082\u306b\u767a\u884c\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30e008-MST\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\"><\/span><b>\u79fb\u884c\u6642\u306e\u5728\u5eab<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u68da\u5378\u8cc7\u7523\u7533\u544a\u65b9\u5f0f\u3092\u6b63\u5f0f\u306b\u5c0e\u5165\u3059\u308b\u524d\u306b\u3001\u4e8b\u696d\u6240\u306f\u671f\u9996\u6642\u70b9\u306e\u4fdd\u6709\u3059\u308b\u3059\u3079\u3066\u306e\u7269\u54c1\u3092\u78ba\u8a8d\u3057\u3001\u68da\u5378\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u68da\u5378\u8cc7\u7523\u306b\u306f\u3001\u6cd5\u7684\u66f8\u985e\u306e\u3042\u308b\u7269\u54c1\u3068\u8acb\u6c42\u66f8\u306e\u306a\u3044\u7269\u54c1\u306e\u4e21\u65b9\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5eab\u7d50\u679c\u306f\u78ba\u8a8d\u5831\u544a\u66f8\u306b\u8a18\u9332\u3055\u308c\u3001\u671f\u9996\u5728\u5eab\u6b8b\u9ad8\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u30012026\u5e741\u67081\u65e5\u304b\u3089\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\"><\/span><b>\u767b\u9332\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5411\u3051\u4e8b\u696d\u8005\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u30bf\u30a4\u30d7\u306e\u96fb\u5b50\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;\">\u6d88\u8cbb\u8005\u3078\u306e\u76f4\u63a5\u5c0f\u58f2\u8ca9\u58f2: \u7a0e\u52d9\u5f53\u5c40\u304c\u5b9a\u3081\u308b\u63a5\u7d9a\u304a\u3088\u3073\u30c7\u30fc\u30bf\u8ee2\u9001\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u30ec\u30b8\u30b9\u30bf\u30fc\u304b\u3089\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u767b\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u307e\u305f\u306f\u5378\u58f2\u6d3b\u52d5\u306e\u5834\u5408: \u8a8d\u53ef\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u901a\u3058\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u4ed8\u304d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u767b\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u8a18\u9332\u3092\u898f\u5247\u306b\u5f93\u3063\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u65b9\u5f0f\u3078\u306e\u79fb\u884c\u306b\u3042\u305f\u308a\u3001\u4e8b\u696d\u6240\u306f\u901a\u905488\/2021\/TT-BTC\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3001\u7dad\u6301\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u306e\u5e33\u7c3f\u3092\u7dad\u6301\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;\">\u4e00\u822c\u30b8\u30e3\u30fc\u30ca\u30eb: \u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u3092\u6642\u7cfb\u5217\u9806\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u5143\u5e33: \u5546\u54c1\u306e\u8ca9\u58f2\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u308b\u53ce\u76ca\u3092\u500b\u5225\u306b\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u53f0\u5e33: \u6750\u6599\u3001\u5de5\u5177\u3001\u8a2d\u5099\u3001\u5546\u54c1\u306e\u8f38\u5165\u3001\u8f38\u51fa\u3001\u5728\u5eab\u72b6\u6cc1\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u30fb\u4e8b\u696d\u30b3\u30b9\u30c8\u8ffd\u8de1\u5143\u5e33: \u55b6\u696d\u5b9f\u7e3e\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7fa9\u52d9\u8ffd\u8de1\u767b\u9332\u7c3f: \u5dde\u4e88\u7b97\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3068\u652f\u6255\u308f\u308c\u305f\u7a0e\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u30fb\u4fdd\u967a\u8a18\u9332\u7c3f: \u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u306e\u8a73\u7d30\u306a\u8a18\u9332\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u73fe\u91d1\u9810\u91d1\u5143\u5e33\uff1a\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u72b6\u6cc1\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5909\u52d5\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\"><\/span><b>\u65b0\u3057\u3044\u65b9\u6cd5\u3092\u4f7f\u7528\u3057\u305f\u7a0e\u91d1\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u5ef6\u6ede\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5186\u6ed1\u304b\u3064\u78ba\u5b9f\u306b\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\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;\"> \u5bb6\u4e8b\u4e8b\u696d\u306b\u304a\u3051\u308b\u6708\u6b21\u3068\u56db\u534a\u671f\u306e\u7a0e\u52d9\u7533\u544a\u306e\u6bd4\u8f03\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6708\u6b21\u7533\u544a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56db\u534a\u671f\u3054\u3068\u306e\u5ba3\u8a00<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9069\u7528\u5bfe\u8c61<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u304c500\u5104VND\u3092\u8d85\u3048\u308b\u5bb6\u8a08\u4e8b\u696d\u8005\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u304c500\u5104VND\u4ee5\u4e0b\u306e\u5bb6\u8a08\u4f01\u696d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u69d8\u5f0f01\/CNKD\uff08\u4ed8\u933201-2\/BK-H\u0110KD\u4ed8\u304d\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u69d8\u5f0f01\/CNKD\uff08\u4ed8\u933201-2\/BK-H\u0110KD\u4ed8\u304d\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7fcc\u670820\u65e5\u307e\u3067<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e30\u65e5\u307e\u3067<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u671f\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u540c\u3058<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u540c\u3058<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6708\u6b21\u7533\u544a\u304b\u56db\u534a\u671f\u7533\u544a\u304b\u3001\u9069\u5207\u306a\u7533\u544a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3001\u3053\u306e\u65b9\u6cd5\u306b\u79fb\u884c\u3059\u308b\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u9078\u629e\u306f\u4e3b\u306b\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u3001\u3053\u308c\u306b\u3088\u308a\u9069\u5207\u306a\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u671f\u9650\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u652f\u6255\u3044\u306e\u9045\u308c\u3084\u7533\u544a\u306e\u8aa4\u308a\u306b\u3088\u308b\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u7a0e\u5236\u306e\u4e2d\u3067\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u5b89\u5b9a\u3057\u305f\u9577\u671f\u7684\u306a\u8ca1\u52d9\u7ba1\u7406\u306e\u57fa\u76e4\u3092\u7bc9\u304f\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u30aa\u30f3\u30e9\u30a4\u30f3\u4e00\u62ec\u8ab2\u7a0e\u3092\u7533\u544a\u8ab2\u7a0e\u306b\u5909\u3048\u308b\u624b\u9806\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u306f\u3001\u6b21\u306e\u8a73\u7d30\u306a\u624b\u9806\u306b\u5f93\u3063\u3066\u3001\u7a0e\u52d9\u7f72\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9 \u30dd\u30fc\u30bf\u30eb\u304b\u3089\u5909\u63db\u3092\u767b\u9332\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\"><\/span><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30a2\u30c9\u30ec\u30b9\u304b\u3089\u7a0e\u52d9\u5f53\u5c40\u306e\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/span><b><i>dichvucong.gdt.gov.vn<\/i><\/b><span style=\"font-weight: 400;\">\u6b21\u306b\u3001\u500b\u4eba\u306e\u96fb\u5b50\u7d0d\u7a0e\u30a2\u30ab\u30a6\u30f3\u30c8\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3057\u305f\u4e8b\u696d\u7a0e\u30b3\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u30ed\u30b0\u30a4\u30f3\u3057\u3001\u95a2\u9023\u3059\u308b\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u9069\u5207\u306a\u7533\u544a\u66f8\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7471\" aria-describedby=\"caption-attachment-7471\" style=\"width: 545px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg\" alt=\"M\u1eabu 01\/CKND ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\" width=\"545\" height=\"643\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg 545w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-254x300.jpg 254w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-10x12.jpg 10w\" sizes=\"auto, (max-width: 545px) 100vw, 545px\" \/><figcaption id=\"caption-attachment-7471\" class=\"wp-caption-text\">\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc40\/2021\/TT-BTC\u3068\u3068\u3082\u306b\u767a\u884c\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30e001\/CKND<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u7ba1\u7406\u753b\u9762\u3067\u300c\u884c\u653f\u624b\u7d9a\u300d\u6a5f\u80fd\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u300c\u7533\u544a\u66f8\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u6b21\u306b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u5165\u529b\u3059\u308b\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u81ea\u52d5\u7684\u306b\u95a2\u9023\u624b\u7d9a\u3092\u691c\u7d22\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d50\u679c\u30ea\u30b9\u30c8\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306f\u624b\u7d9a\u304d\u30b3\u30fc\u30c9 2.002259 \u3067\u691c\u7d22\u3059\u308b\u304b\u3001\u56de\u72b6 40\/2021\/TT-BTC \u3068\u3068\u3082\u306b\u767a\u884c\u3055\u308c\u305f\u3001\u500b\u4eba\u4e8b\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u7d0d\u7a0e\u7533\u544a\u66f8\u3067\u3042\u308b\u30d5\u30a9\u30fc\u30e0 01\/CNKD \u3092\u76f4\u63a5\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; height: 24px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; text-align: center; height: 24px;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1HsOA-H4_2P1Y0oS2aza_mD1nMGZOuaAt\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">\u30d5\u30a9\u30fc\u30e001\/CKND\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\"><\/span><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u78ba\u8a8d\u3057\u3001\u7533\u8acb\u671f\u9593\u3092\u9078\u629e\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u9078\u629e\u3057\u305f\u5f8c\u3001\u4e8b\u696d\u8005\u4e16\u5e2f\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u305f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3001\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u6240\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;\">\u6b21\u306b\u3001\u7d0d\u7a0e\u8005\u306f\u524d\u5e74\u5ea6\u306e\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u3001\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u671f\u9593\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u6b63\u3057\u3044\u7533\u544a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u9069\u5207\u306b\u53d7\u7406\u3055\u308c\u3001\u5c06\u6765\u306e\u8abf\u6574\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 4 \u2013 \u65b9\u5f0f\u5909\u63db\u3092\u5ba3\u8a00\u3057\u3001\u96fb\u5b50\u7f72\u540d\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u6b04\u306b\u306f\u3001\u4e8b\u696d\u6240\u306f\u898f\u5b9a\u306b\u5f93\u3044\u3001\u4e00\u62ec\u7533\u544a\u65b9\u5f0f\u304b\u3089\u7533\u544a\u7533\u544a\u65b9\u5f0f\u3078\u306e\u5207\u308a\u66ff\u3048\u78ba\u8a8d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u9078\u629e\u3057\u305f\u7533\u544a\u65b9\u5f0f\u306b\u5fdc\u3058\u3066\u30012026\u5e74\u7b2c1\u56db\u534a\u671f\u307e\u305f\u306f2026\u5e741\u6708\u306b\u76f8\u5f53\u3059\u308b\u6700\u521d\u306e\u7533\u544a\u671f\u9593\u306e\u53ce\u5165\u898b\u8fbc\u307f\u984d\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001USB \u30c8\u30fc\u30af\u30f3\u307e\u305f\u306f\u30ea\u30e2\u30fc\u30c8\u96fb\u5b50\u7f72\u540d\u3092\u4f7f\u7528\u3057\u3066\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u66f8\u985e\u3092\u9001\u4fe1\u3057\u3066\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\"><\/span><b>\u6587\u66f8\u5316\u3068\u8ca1\u52d9\u7ba1\u7406\u306b\u95a2\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u7533\u544a\u65b9\u5f0f\u306b\u5207\u308a\u66ff\u3048\u305f\u5f8c\u3001\u4e8b\u696d\u6240\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_hoa_don_chung_tu\"><\/span><b>\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u306e\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u65b9\u5f0f\u306e\u5c0e\u5165\u4ee5\u964d\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u7269\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u306f\u3001\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u76e3\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3044\u3066\u7d4c\u8cbb\u3092\u627f\u8a8d\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_khoan_thanh_toan\"><\/span><b>\u652f\u6255\u3044\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u7ba1\u7406\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u3001\u500b\u4eba\u7d4c\u8cbb\u3068\u306f\u5225\u306b\u3001\u4e8b\u696d\u904b\u55b6\u306e\u305f\u3081\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u53e3\u5ea7\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u8981\u4ef6\u306b\u5f93\u3044\u30012,000\u4e07\u30c9\u30f3\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_hiem_xa_hoi\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u306e\u7fa9\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u5236\u306b\u79fb\u884c\u3059\u308b\u3068\u3001\u5bb6\u4e8b\u4e8b\u696d\u8005\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6cd5\u306e\u73fe\u884c\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u5f93\u696d\u54e1\u304a\u3088\u3073\u4e16\u5e2f\u4e3b\u81ea\u8eab\uff08\u8cc7\u683c\u304c\u3042\u308b\u5834\u5408\uff09\u306e\u793e\u4f1a\u4fdd\u967a\u3092\u767b\u9332\u3057\u3001\u652f\u6255\u3046\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306b\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<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>","protected":false},"excerpt":{"rendered":"<p>Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf. Thay v\u00e0o \u0111\u00f3, to\u00e0n b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e1nh d\u1ea5u m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf, h\u01b0\u1edbng t\u1edbi vi\u1ec7c n\u00e2ng cao t\u00ednh minh b\u1ea1ch, ph\u1ea3n \u00e1nh \u0111\u00fang doanh thu th\u1ef1c t\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi khu v\u1ef1c kinh t\u1ebf h\u1ed9 gia \u0111\u00ecnh. &nbsp; \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7470","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\/7470","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=7470"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7470\/revisions"}],"predecessor-version":[{"id":7480,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7470\/revisions\/7480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7475"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}