{"id":7503,"date":"2026-02-08T19:18:40","date_gmt":"2026-02-09T02:18:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7503"},"modified":"2026-02-08T19:18:40","modified_gmt":"2026-02-09T02:18:40","slug":"quy-dinh-thue-suat-san-pham-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-thue-suat-san-pham-so\/","title":{"rendered":"\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u306b\u6b63\u3057\u3044\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u6025\u901f\u306a\u767a\u5c55\u306f\u3001\u96fb\u5b50\u66f8\u7c4d\u3001\u52d5\u753b\u8b1b\u5ea7\u3001\u30c7\u30b6\u30a4\u30f3\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3001AI\u30d7\u30ed\u30f3\u30d7\u30c8\u3068\u3044\u3063\u305f\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u3092\u4e2d\u5fc3\u306b\u3001\u500b\u4eba\u306b\u3068\u3063\u3066\u591a\u304f\u306e\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u751f\u307f\u51fa\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u88fd\u54c1\u306f\u300c\u7121\u5f62\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u969b\u306b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5206\u91ce\u3001\u9069\u7528\u7a0e\u7387\u3001\u95a2\u9023\u3059\u308b\u884c\u653f\u624b\u7d9a\u304d\u306e\u6c7a\u5b9a\u304c\u4f9d\u7136\u3068\u3057\u3066\u591a\u304f\u306e\u500b\u4eba\u306b\u3068\u3063\u3066\u306e\u60a9\u307f\u306e\u7a2e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u7701\u306e\u6700\u65b0\u306e\u6cd5\u7684\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u30012026 \u5e74\u306b\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u500b\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306b\u5206\u6790\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\/quy-dinh-thue-suat-san-pham-so\/#Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\" >\u696d\u52d9\u5185\u5bb9\u306e\u5909\u66f4\u306b\u4f34\u3046\u60c5\u5831\u66f4\u65b0\u306e\u624b\u9806\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\/quy-dinh-thue-suat-san-pham-so\/#Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\" >\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u306b\u95a2\u3059\u308b\u696d\u7a2e\u306e\u5206\u985e\u3068\u7a0e\u7387\u306e\u6c7a\u5b9a\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\/quy-dinh-thue-suat-san-pham-so\/#Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\" >\u53ce\u76ca\u304c5\u5104VND\u3092\u8d85\u3048\u308b\u5834\u5408\u3001VAT\u7a0e\u30b3\u30fc\u30c910%\u306e\u5bfe\u8c61\u306b\u306a\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\/quy-dinh-thue-suat-san-pham-so\/#Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\" >\u53ce\u76ca\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u304c\u5f97\u3089\u308c\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/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\/quy-dinh-thue-suat-san-pham-so\/#Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\" >\u8a18\u9332\u7ba1\u7406\u3068\u76e3\u67fb\u5f8c\u306e\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805<\/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\/quy-dinh-thue-suat-san-pham-so\/#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=\"Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\"><\/span><b>\u696d\u52d9\u5185\u5bb9\u306e\u5909\u66f4\u306b\u4f34\u3046\u60c5\u5831\u66f4\u65b0\u306e\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u7a0e\u6cd5\u306b\u3088\u308c\u3070\u3001\u4e8b\u696d\u88fd\u54c1\u306e\u7a2e\u985e\u306e\u5909\u66f4\u306f\u5185\u90e8\u7684\u306b\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5fc5\u9808\u60c5\u5831\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u905486\/2024\/TT-BTC\uff082025\u5e74\u304b\u3089\u767a\u52b9\uff09\u7b2c10\u6761\u306b\u57fa\u3065\u304d\u3001\u500b\u3005\u306e\u4e8b\u696d\u8005\u304c\u88fd\u54c1\u30e9\u30a4\u30f3\u307e\u305f\u306f\u4e8b\u696d\u6d3b\u52d5\u3092\u8ffd\u52a0\u307e\u305f\u306f\u8abf\u6574\u3059\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u3092\u8abf\u6574\u3059\u308b\u624b\u7d9a\u304d\u3092\u5b9f\u884c\u3057\u3001\u7ba1\u7406\u30c7\u30fc\u30bf\u304c\u540c\u671f\u3055\u308c\u3001\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u306b\u76f4\u63a5\u95a2\u4e0e\u3059\u308b\u500b\u4eba\u306e\u5834\u5408\u3001\u6539\u6b63\u6587\u66f8\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u306e\u8abf\u6574\u304a\u3088\u3073\u88dc\u8db3\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\uff08\u69d8\u5f0f08-MST\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5909\u66f4\u304c\u55b6\u696d\u8a31\u53ef\u8a3c\u307e\u305f\u306f\u540c\u7b49\u306e\u6587\u66f8\u306b\u95a2\u9023\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u6587\u66f8\u306e\u8a8d\u8a3c\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u63d0\u51fa\u53ef\u80fd\u306a\u66f8\u985e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u4f4f\u5730\u307e\u305f\u306f\u4e8b\u696d\u6240\u306e\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u3001\u307e\u305f\u306f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u30022026\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u304a\u3044\u3066\u3001\u51e6\u7406\u6642\u9593\u306e\u77ed\u7e2e\u3068\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u306e\u305f\u3081\u3001eTax\u30e2\u30d0\u30a4\u30eb\u3068\u96fb\u5b50\u7d0d\u7a0e\u30dd\u30fc\u30bf\u30eb\u306e\u5229\u7528\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u306b\u95a2\u3059\u308b\u696d\u7a2e\u306e\u5206\u985e\u3068\u7a0e\u7387\u306e\u6c7a\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u6d3b\u52d5\u306e\u6027\u8cea\u3092\u9069\u5207\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u3059\u3079\u304dVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u901a\u905440\/2021\/TT-BTC\u306b\u3088\u308b\u3068\u3001\u500b\u3005\u306e\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306f\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u5272\u5408\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u696d\u7a2e\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d7\u6ce8\u751f\u7523\u3067\u306f\u306a\u304f\u500b\u4eba\u304c\u5236\u4f5c\u3057\u305f\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5206\u985e\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;\"><strong>\u30bf\u30a4\u30d7<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u56de\u89a740\/2021\/TT-BTC\u306b\u57fa\u3065\u304f\u696d\u754c\u56e3\u4f53<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u30d0\u30c3\u30c8<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u500b\u4eba\u6240\u5f97\u7a0e<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u5408\u8a08\u5272\u5408<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u66f8\u7c4d\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3001AI\u30d7\u30ed\u30f3\u30d7\u30c8\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u306e\u6d41\u901a\u3068\u4f9b\u7d66<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30ab\u30b9\u30bf\u30e0\u30c7\u30b6\u30a4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8457\u4f5c\u6a29\u304a\u3088\u3073\u30b3\u30f3\u30c6\u30f3\u30c4\u5229\u7528\u6a29\u306e\u8b72\u6e21\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u6d3b\u52d5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u3001\u5927\u91cf\u751f\u7523\u3055\u308c\u305fAI\u30d7\u30ed\u30f3\u30d7\u30c8\u3084\u30c7\u30b8\u30bf\u30eb\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u3001\u96fb\u5b50\u66f8\u7c4d\u3084\u30c7\u30b6\u30a4\u30f3\u30d5\u30a1\u30a4\u30eb\u3068\u540c\u69d8\u306b\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u306e\u6027\u8cea\u3092\u6301\u3064\u3053\u3068\u304c\u591a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f1.5%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u88fd\u54c1\u306f\u5e83\u304f\u5165\u624b\u53ef\u80fd\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u3054\u3068\u306b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u5229\u7528\u6a29\u306e\u8b72\u6e21\u3001\u5229\u7528\u6a29\u306e\u8a31\u8afe\u3001\u307e\u305f\u306f\u8981\u8acb\u306b\u57fa\u3065\u304f\u6539\u5909\u884c\u70ba\u3092\u4f34\u3046\u4e8b\u696d\u6d3b\u52d5\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u300c\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u6d3b\u52d5\u300d\u306e\u9069\u7528\u3092\u691c\u8a0e\u3057\u3001\u5408\u8a08\u7a0e\u7387\u30923%\u3068\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u696d\u7a2e\u533a\u5206\u306e\u9078\u629e\u306f\u3001\u88fd\u54c1\u540d\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u969b\u306e\u8ca9\u58f2\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\"><\/span><b>\u53ce\u76ca\u304c5\u5104VND\u3092\u8d85\u3048\u308b\u5834\u5408\u3001VAT\u7a0e\u30b3\u30fc\u30c910%\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u500b\u4eba\u306e\u9593\u3067\u6700\u3082\u3088\u304f\u3042\u308b\u8aa4\u89e3\u306e 1 \u3064\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u53ce\u76ca\u304c5\u5104VND\u300110\u5104VND\u3001\u307e\u305f\u306f\u305d\u308c\u4ee5\u4e0a\u306b\u9054\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u65b9\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u500b\u4eba\u304a\u3088\u3073\u4e8b\u696d\u4e16\u5e2f\u306b\u306f\u3001VAT\u738710%\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u905440\/2021\/TT-BTC\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u53ce\u5165\u57fa\u6e96\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u3042\u308a\u3001\u7a0e\u738710%\u3078\u306e\u5207\u308a\u66ff\u3048\u306e\u6839\u62e0\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">VAT 10% \u306f\u6b21\u306e\u5834\u5408\u306b\u306e\u307f\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u304c\u4e8b\u696d\u3092\u505c\u6b62\u3057\u3001\u6cd5\u4eba\u30e2\u30c7\u30eb\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001VAT\u6cd5\u306b\u5f93\u3063\u3066VAT\u63a7\u9664\u65b9\u6cd5\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u30012026\u5e74\u306b\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u500b\u4eba\u306f\u3001\u500b\u4eba\u307e\u305f\u306f\u5bb6\u8a08\u4e8b\u696d\u3068\u3057\u3066\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u9650\u308a\u3001\u5358\u306b\u53ce\u76ca\u304c\u9ad8\u3044\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u3001\u7a0e\u30b3\u30fc\u30c910%\u3078\u306e\u300c\u7a0e\u91d1\u30b8\u30e3\u30f3\u30d7\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\"><\/span><b>\u53ce\u76ca\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u304c\u5f97\u3089\u308c\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u905440\/2021\/TT-BTC\u7b2c15\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u4e8b\u696d\u3092\u55b6\u3080\u500b\u4eba\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u4f9b\u7d66\u306b\u95a2\u3059\u308b\u5951\u7d04\u3092\u76f4\u63a5\u7de0\u7d50\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP\u306e\u4ed8\u9332I\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u300d\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u6d3b\u52d5\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d0d\u7a0e\u7533\u544a\u306f\u6bce\u5e74\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8 01\/TKN-CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u8afe\u304a\u3088\u3073\u5951\u7d04\u6c7a\u6e08\u306e\u8b70\u4e8b\u9332\uff08\u3042\u308b\u5834\u5408\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0d\u5b9a\u671f\u306b\u4e8b\u696d\u3092\u55b6\u307f\u3001\u56fa\u5b9a\u7684\u306a\u62e0\u70b9\u3092\u6301\u305f\u306a\u3044\u500b\u4eba\u306e\u5834\u5408\u3001\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3082\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u5546\u54c1\u304c\u5546\u54c1\u304b\u30b5\u30fc\u30d3\u30b9\u304b\u306e\u6b63\u3057\u3044\u5206\u985e\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u306e1.51%\u304b\u308971%\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\"><\/span><b>\u8a18\u9332\u7ba1\u7406\u3068\u76e3\u67fb\u5f8c\u306e\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7c21\u7d20\u5316\u3055\u308c\u305f\u8ab2\u7a0e\u65b9\u5f0f\u3067\u3082\u3001\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u500b\u4eba\u306f\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;\">\u5951\u7d04\u66f8\u3084\u652f\u6255\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u30c7\u30fc\u30bf\u3068\u53d6\u5f15\u5c65\u6b74\u3092\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u88fd\u54c1\u30bf\u30a4\u30d7\u3068\u914d\u4fe1\u30e2\u30c7\u30eb\u3092\u660e\u78ba\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7279\u306b\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u306e\u76e3\u8996\u304c\u5f37\u5316\u3055\u308c\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u76e3\u67fb\u3084\u691c\u67fb\u306e\u969b\u306b\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6839\u62e0\u3068\u306a\u308a\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<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\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<\/p>","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111\u00e3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh m\u1edbi cho c\u00e1 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u1ed1 nh\u01b0 ebook, kh\u00f3a h\u1ecdc ghi h\u00ecnh, template thi\u1ebft k\u1ebf hay b\u1ed9 c\u00e2u l\u1ec7nh AI (AI prompts). Tuy nhi\u00ean, do \u0111\u1eb7c th\u00f9 \u201ckh\u00f4ng h\u1eefu h\u00ecnh\u201d c\u1ee7a s\u1ea3n ph\u1ea9m, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0nh ngh\u1ec1 thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan v\u1eabn l\u00e0 \u0111i\u1ec3m khi\u1ebfn nhi\u1ec1u c\u00e1 nh\u00e2n l\u00fang t\u00fang khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh s\u1ea3n ph\u1ea9m s\u1ed1 trong [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7503","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\/7503","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=7503"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7503\/revisions"}],"predecessor-version":[{"id":7506,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7503\/revisions\/7506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7504"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}