{"id":7492,"date":"2026-02-05T20:40:04","date_gmt":"2026-02-06T03:40:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7492"},"modified":"2026-02-05T21:01:35","modified_gmt":"2026-02-06T04:01:35","slug":"chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/","title":{"rendered":"\u307e\u3060\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u8a31\u53ef\u8a3c\u3092\u8fd4\u5374\u3059\u308b\u969b\u306b\u306f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u300c\u79c1\u305f\u3061\u306f\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3053\u3068\u3082\u3001\u53ce\u76ca\u3092\u4e0a\u3052\u305f\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u306a\u306e\u306b\u306a\u305c\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001\u7a0e\u91d1\u3092\u6255\u3044\u623b\u3057\u3001\u4e8b\u696d\u8a31\u53ef\u8a3c\u3092\u8fd4\u5374\u3059\u308b\u969b\u306b\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4e8b\u696d\u3092\u767b\u9332\u3057\u305f\u3082\u306e\u306e\u5b9f\u969b\u306b\u306f\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u306a\u3044\u500b\u4eba\u306e\u9593\u3067\u975e\u5e38\u306b\u3088\u304f\u3042\u308b\u8cea\u554f\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u4e8b\u696d\u3092\u9589\u9396\u3057\u305f\u969b\u306b\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u304c\u7a4d\u307f\u91cd\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u306b\u6c17\u4ed8\u304f\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u304a\u3088\u3073\u73fe\u884c\u306e\u7f70\u5247\u898f\u5b9a\u3068\u76f4\u63a5\u6bd4\u8f03\u3057\u306a\u304c\u3089\u3001\u5b9f\u969b\u306e\u72b6\u6cc1\u3092\u5206\u6790\u3057\u3001\u8aad\u8005\u304c\u554f\u984c\u306e\u6cd5\u7684\u6027\u8cea\u3092\u7406\u89e3\u3057\u3001\u300c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u3068\u300c\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u304c\u306a\u3044\u300d\u3053\u3068\u306e\u6df7\u540c\u3092\u907f\u3051\u3001\u4e8b\u696d\u767b\u9332\u6642\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6559\u8a13\u3092\u5c0e\u304d\u51fa\u3057\u307e\u3059\u3002<\/span><\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Case_study_thuc_te\" >\u5b9f\u4f8b\u7814\u7a76<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\" >\u7a0e\u52d9\u767b\u9332\u7fa9\u52d9\uff1a\u7d0d\u7a0e\u8005\u306e\u7a4d\u6975\u7684\u306a\u8cac\u4efb\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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Che_tai_xu_phat_khi_cham_dang_ky_thue\" >\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\" >\u300c\u7d4c\u6e08\u7684\u56f0\u96e3\u300d\u3084\u300c\u5bb6\u5ead\u306e\u4e8b\u60c5\u300d\u3092\u7406\u7531\u306b\u7f70\u91d1\u3092\u514d\u9664\u307e\u305f\u306f\u8efd\u6e1b\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\" >\u53ce\u76ca\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u51e6\u7406\u3002<\/a><\/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\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\" >\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u7d42\u4e86\u304a\u3088\u3073\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u8fd4\u5374\u624b\u7d9a\u304d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#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=\"Case_study_thuc_te\"><\/span><b>\u5b9f\u4f8b\u7814\u7a76<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TQP\u6c0f\u306f2020\u5e749\u67086\u65e5\u306b\u4e8b\u696d\u3092\u767b\u9332\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u7d4c\u6e08\u7684\u306a\u56f0\u96e3\u3068\u5bb6\u5ead\u306e\u4e8b\u60c5\u306b\u3088\u308a\u3001\u4e8b\u696d\u306f\u305d\u308c\u4ee5\u964d\u958b\u59cb\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u55b6\u696d\u8a31\u53ef\u306e\u8fd4\u9084\u624b\u7d9a\u304d\u306e\u969b\u306b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u53d6\u5f97\u3001\u7f70\u91d1\u306e\u652f\u6255\u3044\u3001\u305d\u3057\u30662020\u5e74\u5206\u306e\u7a0e\u91d1\u306e\u9084\u4ed8\u306e\u305f\u3081\u306b\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u901a\u77e5\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u9593\u3001TQP\u6c0f\u306f\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u4f55\u306e\u901a\u77e5\u3084\u6307\u5c0e\u3082\u53d7\u3051\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u5f7c\u306f\u3001\u4e8b\u696d\u306e\u7d42\u4e86\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u6307\u5c0e\u3092\u53d7\u3051\u3001\u5ba2\u89b3\u7684\u306a\u7406\u7531\u306b\u57fa\u3065\u304d\u7f70\u91d1\u3092\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u4e8b\u4f8b\u306f\u73cd\u3057\u304f\u306a\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u754c\u306b\u53c2\u5165\u3059\u308b\u4eba\u3005\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6cd5\u7684\u6559\u8a13\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u73fe\u884c\u306e\u6cd5\u7684\u898f\u5236\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u5206\u6790\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\"><\/span><b>\u7a0e\u52d9\u767b\u9332\u7fa9\u52d9\uff1a\u7d0d\u7a0e\u8005\u306e\u7a4d\u6975\u7684\u306a\u8cac\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c30\u6761\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u751f\u7523\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u767a\u884c\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u6240\u306e\u5834\u5408\uff082019\u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c33\u6761\u7b2c2\u9805\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767b\u9332\u671f\u9593\u306f\u3001\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u306e\u767a\u884c\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c4a\u51fa\u6f0f\u308c\u306b\u3064\u3044\u3066\uff1a\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c17\u6761\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u767b\u9332\u53ca\u3073\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u4f7f\u7528\u306f\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u3067\u3059\u3002\u3053\u308c\u306f\u81ea\u5df1\u7533\u544a\u30fb\u81ea\u5df1\u7d0d\u4ed8\u306e\u7fa9\u52d9\u3067\u3042\u308b\u3068\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u500b\u4eba\u304c\u521d\u3081\u3066\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u767b\u9332\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u7a0e\u52d9\u5f53\u5c40\u306f\u7763\u4fc3\u901a\u77e5\u3092\u9001\u4ed8\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_cham_dang_ky_thue\"><\/span><b>\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2020\u5e74\u304b\u3089\u73fe\u5728\u307e\u3067\u306e\u671f\u9650\u3092\u5b88\u3089\u306a\u3044\u3053\u3068\uff0890\u65e5\u4ee5\u4e0a\u9045\u308c\u308b\u3053\u3068\uff09\u306f\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u671f\u9650\u306e\u91cd\u5927\u306a\u9055\u53cd\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c125\/2020\/ND-CP\u53f7\uff08\u653f\u4ee4\u7b2c310\/2025\/ND-CP\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u57fa\u3065\u304d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f70\u5247\uff1a\u7a0e\u52d9\u767b\u9332\u309291\u65e5\u4ee5\u4e0a\u9045\u3089\u305b\u305f\u5834\u5408\u30016,000,000 VND\uff5e10,000,000 VND\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\uff08\u7b2c10\u6761\u7b2c4\u9805\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7f70\u91d1\u306e\u8a08\u7b97\u539f\u5247\uff08\u7b2c7\u6761\uff09\uff1a\u4e8b\u696d\u6240\u4e16\u5e2f\u306e\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u308b\u7f70\u91d1\u6c34\u6e96\u306f\u500b\u4eba\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u3002\u901a\u5e38\u3001\u5e73\u5747\u7684\u306a\u7f70\u91d1\u306f8,000,000\u30c9\u30f3\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8efd\u6e1b\u3059\u308b\u4e8b\u60c5\u304c 1 \u3064\u3042\u308b\u5834\u5408: \u5e73\u5747\u30da\u30ca\u30eb\u30c6\u30a3\u3092 10% \u6e1b\u3089\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8efd\u6e1b\u3059\u3079\u304d\u4e8b\u60c5\u304c2\u3064\u4ee5\u4e0a\u3042\u308b\u5834\u5408\uff1a\u6700\u4f4e\u984d\uff086,000,000 VND\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\"><\/span><b>\u300c\u7d4c\u6e08\u7684\u56f0\u96e3\u300d\u3084\u300c\u5bb6\u5ead\u306e\u4e8b\u60c5\u300d\u3092\u7406\u7531\u306b\u7f70\u91d1\u3092\u514d\u9664\u307e\u305f\u306f\u8efd\u6e1b\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\u7b2c43\u6761\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u3092\u542b\u3080\u4e0d\u53ef\u6297\u529b\u306e\u5834\u5408\uff08\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c3\u6761\u7b2c27\u9805\u306b\u898f\u5b9a\uff09\u306b\u306e\u307f\u7f70\u91d1\u3092\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u7136\u707d\u5bb3\u3001\u5927\u60e8\u4e8b\u3001\u75ab\u75c5\u3001\u706b\u707d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e88\u671f\u305b\u306c\u4e8b\u6545\u306b\u3088\u308a\u7269\u7684\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u300c\u7d4c\u6e08\u7684\u56f0\u96e3\u300d\u3084\u300c\u5bb6\u5ead\u306e\u4e8b\u60c5\u300d\u306f\u3001\u7a0e\u6cd5\u4e0a\u3001\u7d0d\u7a0e\u8005\u3092\u7f70\u5247\u304b\u3089\u514d\u9664\u3059\u308b\u4e0d\u53ef\u6297\u529b\u4e8b\u7531\u3068\u306f\u4e00\u822c\u7684\u306b\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u56f0\u96e3\u304c\u81ea\u7136\u707d\u5bb3\u3084\u4e0d\u6e2c\u306e\u4e8b\u614b\u306b\u3088\u308b\u76f4\u63a5\u7684\u306a\u7269\u8cea\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u7d0d\u7a0e\u8005\u306f\u7f70\u5247\u6c7a\u5b9a\u306b\u5f93\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\"><\/span><b>\u53ce\u76ca\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\uff1a\u4e8b\u696d\u6240\u304c\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\uff08\u5b9a\u984d\u7a0e\u304c\u30bc\u30ed\uff09\u3053\u3068\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5224\u65ad\u3059\u308b\u6839\u62e0\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u5fb4\u53ce\uff1a2020\u5e74\u304b\u3089\u73fe\u5728\u307e\u3067\u306e\u9593\u306b\u3001\u4e8b\u696d\u6240\u304c\u4f11\u696d\u7b49\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u5f8b\u4e0a\u306f\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u6bce\u5e74\u306e\u4e8b\u696d\u6240\u7a0e\uff08\u55b6\u696d\u8a31\u53ef\u6599\uff09\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\"><\/span><b>\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u7d42\u4e86\u304a\u3088\u3073\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u8fd4\u5374\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u9589\u9396\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3059\u308b\u306b\u306f\u3001Circular 86\/2024\/TT-BTC \u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u624b\u9806\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71 - \u7a0e\u52d9\u7fa9\u52d9\u306e\u5c65\u884c\uff1a\u521d\u56de\u7a0e\u52d9\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\uff08\u9045\u5ef6\u7533\u8acb\u306e\u88dc\u8db3\uff09\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306e\u9075\u5b88\u30012020\u5e74\u304b\u3089\u671f\u9593\u7d42\u4e86\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u4e8b\u696d\u514d\u8a31\u7a0e\u306e\u652f\u6255\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u7d42\u4e86: \u3059\u3079\u3066\u306e\u7a0e\u52d9\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u5f8c\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u9589\u9396\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u767b\u9332\u6a5f\u95a2\u304b\u3089\u306e\u60c5\u5831\u304c\u7a0e\u52d9\u5f53\u5c40\u3068\u5171\u6709\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u8a31\u53ef\u3092\u53d6\u5f97\u3057\u305f\u3089\u3001\u3059\u3050\u306b\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u7a4d\u6975\u7684\u306b\u7406\u89e3\u3092\u6df1\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u3060\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4e8b\u696d\u8a31\u53ef\u7a0e\u3084\u305d\u306e\u4ed6\u306e\u624b\u7d9a\u304d\u4e0a\u306e\u7169\u96d1\u3055\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u3092\u4e00\u6642\u505c\u6b62\u3059\u308b\u624b\u7d9a\u304d\u3092\u5fc5\u305a\u884c\u3063\u3066\u304f\u3060\u3055\u3044\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<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><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><span style=\"font-weight: 400;\"><strong>\u30bd\u30fc\u30b9\uff1a<\/strong> \u8a18\u4e8b <span style=\"color: #ff0000;\">\u30d9\u30c8\u30ca\u30e0\u6cd5<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u201cCh\u01b0a h\u1ec1 kinh doanh, kh\u00f4ng ph\u00e1t sinh doanh thu nh\u01b0ng v\u00ec sao khi tr\u1ea3 gi\u1ea5y ph\u00e9p v\u1eabn b\u1ecb y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t?\u201d \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc r\u1ea5t ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0ng kh\u00f4ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u1ebfn khi l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t m\u1edbi \u201cng\u1ee1 ng\u00e0ng\u201d ph\u00e1t hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 \u00e2m th\u1ea7m ph\u00e1t sinh su\u1ed1t nhi\u1ec1u n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng c\u00f3 th\u1eadt, \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t hi\u1ec7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7492","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\/7492","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=7492"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7492\/revisions"}],"predecessor-version":[{"id":7495,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7492\/revisions\/7495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7493"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}