{"id":7622,"date":"2026-03-01T19:34:18","date_gmt":"2026-03-02T02:34:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7622"},"modified":"2026-03-01T20:18:33","modified_gmt":"2026-03-02T03:18:33","slug":"quy-dinh-ky-van-ban-bang-muc-xanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/","title":{"rendered":"\u898f\u5247\u306b\u3088\u308a\u3001\u6587\u66f8\u306b\u306f\u9752\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u7d19\u306e\u66f8\u985e\u306b\u7f72\u540d\u3059\u308b\u969b\u306b\u9752\u30a4\u30f3\u30af\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u5f8b\u3067\u63a8\u5968\u3055\u308c\u306a\u304f\u306a\u308a\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306f\u3001\u925b\u7b46\u3001\u8d64\u30a4\u30f3\u30af\u3001\u307e\u305f\u306f\u8272\u843d\u3061\u3057\u3084\u3059\u3044\u30a4\u30f3\u30af\u306e\u4f7f\u7528\u306e\u307f\u3092\u7981\u6b62\u3057\u3066\u3044\u305f\u5f93\u6765\u306e\u89e3\u91c8\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u3001\u591a\u304f\u306e\u6a5f\u95a2\u304c\u4f9d\u7136\u3068\u3057\u3066\u9ed2\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2020\u5e74\u4ee5\u524d\u306f\u3001\u6cd5\u4ee4110\/2004\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u6587\u66f8\u306e\u7f72\u540d\u304a\u3088\u3073\u767a\u884c\u306b\u304a\u3044\u3066\u925b\u7b46\u3001\u8d64\u30a4\u30f3\u30af\u3001\u307e\u305f\u306f\u8272\u892a\u305b\u3084\u3059\u3044\u30a4\u30f3\u30af\u306e\u4f7f\u7528\u3092\u7981\u3058\u308b\u898f\u5b9a\u306e\u307f\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u9ed2\u30a4\u30f3\u30af\u306e\u4f7f\u7528\u3092\u7981\u6b62\u3059\u308b\u898f\u5b9a\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u591a\u304f\u306e\u6a29\u9650\u3092\u6301\u3064\u8005\u304c\u7f72\u540d\u304a\u3088\u3073\u627f\u8a8d\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u4f9d\u7136\u3068\u3057\u3066\u9ed2\u30a4\u30f3\u30af\u306e\u30da\u30f3\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u30012020\u5e743\u67085\u65e5\u4ee5\u964d\u3001\u653f\u4ee430\/2020\/ND-CP\u306b\u3088\u308a\u898f\u5236\u304c\u6b63\u5f0f\u306b\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u7b2c13\u6761\u7b2c6\u9805\u3067\u306f\u3001\u7d19\u306e\u6587\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u6a29\u9650\u306e\u3042\u308b\u8005\u306f\u9752\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3057\u3001\u8272\u892a\u305b\u3084\u3059\u3044\u30a4\u30f3\u30af\u306f\u4f7f\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6587\u66f8\u306e\u771f\u6b63\u6027\u3068\u9577\u671f\u7684\u306a\u4fdd\u5b58\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u5f37\u5236\u7684\u306a\u898f\u5236\u3067\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1RsHjXAfgSm5fTwa9s0GH4RgpfK0tzo-r\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Tong_quan_ve_tham_quyen_ky_ban_hanh_van_ban\" >\u6587\u66f8\u306e\u7f72\u540d\u304a\u3088\u3073\u767a\u884c\u6a29\u9650\u306e\u6982\u8981<\/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-ky-van-ban-bang-muc-xanh\/#So_sanh_quy_dinh_ve_mau_muc_ky_qua_cac_thoi_ky\" >\u7570\u306a\u308b\u6642\u4ee3\u306b\u304a\u3051\u308b\u7f72\u540d\u306e\u30a4\u30f3\u30af\u8272\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u6bd4\u8f03\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ly_do_Phap_luat_bat_buoc_ky_van_ban_bang_muc_xanh\" >\u6cd5\u5f8b\u3067\u6587\u66f8\u306b\u9752\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7406\u7531\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Nhan_dien_ban_chinh_nhanh_chong\" >\u30aa\u30ea\u30b8\u30ca\u30eb\u3092\u7d20\u65e9\u304f\u8b58\u5225\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Tang_do_ben_trong_luu_tru\" >\u4fdd\u7ba1\u6642\u306e\u8010\u4e45\u6027\u3092\u5411\u4e0a\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ho_tro_qua_trinh_so_hoa\" >\u30c7\u30b8\u30bf\u30eb\u5316\u30d7\u30ed\u30bb\u30b9\u306e\u30b5\u30dd\u30fc\u30c8<\/a><\/li><\/ul><\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Quy_chuan_doi_voi_chu_ky_so_tren_van_ban_dien_tu\" >\u96fb\u5b50\u6587\u66f8\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306e\u6a19\u6e96<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#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=\"Tong_quan_ve_tham_quyen_ky_ban_hanh_van_ban\"><\/span><b>\u6587\u66f8\u306e\u7f72\u540d\u304a\u3088\u3073\u767a\u884c\u6a29\u9650\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee430\/2020\/ND-CP\u7b2c13\u6761\u306b\u3088\u308c\u3070\u3001\u6587\u66f8\u306e\u7f72\u540d\u3068\u767a\u884c\u306f\u5404\u6a5f\u95a2\u307e\u305f\u306f\u7d44\u7e54\u306e\u4f5c\u696d\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u968e\u5c64\u5236\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u6a5f\u95a2\u306e\u5834\u5408: \u6a5f\u95a2\u306e\u9577\u306f\u3001\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u7bc4\u56f2\u5185\u3067\u3059\u3079\u3066\u306e\u6587\u66f8\u306b\u7f72\u540d\u3059\u308b\u304b\u3001\u7f72\u540d\u6a29\u9650\u3092\u526f\u9577\u306b\u59d4\u4efb\u3059\u308b\u6a29\u5229\u3092\u6301\u3061\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u96c6\u56e3\u6307\u5c0e\u4f53\u5236\u306e\u3082\u3068\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u7d44\u7e54\u306e\u5834\u5408: \u7d44\u7e54\u306e\u9577\u306f\u96c6\u56e3\u6307\u5c0e\u3092\u4ee3\u8868\u3057\u3066\u4e00\u822c\u6587\u66f8\u306b\u7f72\u540d\u3057\u3001\u526f\u9577\u306f\u8cac\u4efb\u5206\u91ce\u307e\u305f\u306f\u6a29\u9650\u306b\u57fa\u3065\u3044\u3066\u4ee3\u8868\u3057\u3066\u7f72\u540d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u5225\u306a\u30b1\u30fc\u30b9: \u90e8\u4e0b\u306b\u3088\u308b\u627f\u8a8d\u307e\u305f\u306f\u76f4\u63a5\u7f72\u540d\u306f\u3001\u7bc4\u56f2\u3068\u6642\u9593\u5236\u9650\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u305f\u66f8\u9762\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u72b6\u6cc1\u306b\u95a2\u308f\u3089\u305a\u3001\u7f72\u540d\u8005\u306f\u6587\u66f8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3068\u3044\u3046\u539f\u5247\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u7d19\u306e\u6587\u66f8\u306e\u5834\u5408\u3001\u7f72\u540d\u306f\u898f\u5247\u306b\u5f93\u3044\u9752\u30a4\u30f3\u30af\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_quy_dinh_ve_mau_muc_ky_qua_cac_thoi_ky\"><\/span><b>\u7570\u306a\u308b\u6642\u4ee3\u306b\u304a\u3051\u308b\u7f72\u540d\u306e\u30a4\u30f3\u30af\u8272\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6587\u66f8\u306b\u7f72\u540d\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u30a4\u30f3\u30af\u306e\u8272\u306b\u95a2\u3059\u308b\u6cd5\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u5909\u5316\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u653f\u4ee4110\/2004\/ND-CP\u3068\u653f\u4ee430\/2020\/ND-CP\u306e\u898f\u5b9a\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u91cd\u8981\u306a\u57fa\u6e96\u3092\u4f53\u7cfb\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\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;\"> \u6587\u66f8\u306b\u7f72\u540d\u3059\u308b\u969b\u306e\u30a4\u30f3\u30af\u306e\u8272\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u653f\u4ee4110\/2004\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u653f\u4ee430\/2020\/ND-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30a4\u30f3\u30af\u8272\u898f\u5236<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u925b\u7b46\u3001\u8d64\u30a4\u30f3\u30af\u3001\u8272\u843d\u3061\u3057\u3084\u3059\u3044\u30a4\u30f3\u30af\u306f\u4f7f\u7528\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9752\u8272\u306e\u30a4\u30f3\u30af\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8272\u892a\u305b\u3057\u306b\u304f\u3044\u30a4\u30f3\u30af\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9ed2\u30a4\u30f3\u30af\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7981\u6b62\u3055\u308c\u3066\u3044\u306a\u3044<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u6b63\u306a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306a\u5f62\u5f0f\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u539f\u672c\u3068\u30b3\u30d4\u30fc\u3092\u533a\u5225\u3057\u3001\u507d\u9020\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ee5\u524d\u306f\u9ed2\u30a4\u30f3\u30af\u306e\u4f7f\u7528\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u591a\u304f\u306e\u6587\u66f8\u304c\u9ed2\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3055\u308c\u3066\u304a\u308a\u3001\u539f\u672c\u3068\u767d\u9ed2\u30b3\u30d4\u30fc\u306e\u533a\u5225\u304c\u56f0\u96e3\u3067\u3057\u305f\u3002\u65b0\u3057\u3044\u898f\u5247\u3067\u306f\u3001\u9752\u30a4\u30f3\u30af\u306e\u4f7f\u7528\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u554f\u984c\u306f\u5b8c\u5168\u306b\u89e3\u6c7a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_Phap_luat_bat_buoc_ky_van_ban_bang_muc_xanh\"><\/span><b>\u6cd5\u5f8b\u3067\u6587\u66f8\u306b\u9752\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee430\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u9752\u30a4\u30f3\u30af\u306b\u3088\u308b\u6587\u66f8\u7f72\u540d\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7406\u7531\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u6587\u66f8\u306e\u771f\u6b63\u6027\u3084\u9577\u671f\u7684\u306a\u4fdd\u5b58\u4fa1\u5024\u304b\u3089\u3001\u884c\u653f\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u304a\u3051\u308b\u7ba1\u7406\u8981\u4ef6\u307e\u3067\u3001\u69d8\u3005\u306a\u5074\u9762\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u5206\u6790\u3067\u306f\u3001\u3053\u306e\u898f\u5236\u306e\u5177\u4f53\u7684\u306a\u5229\u70b9\u3092\u4e00\u3064\u4e00\u3064\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_ban_chinh_nhanh_chong\"><\/span><b>\u30aa\u30ea\u30b8\u30ca\u30eb\u3092\u7d20\u65e9\u304f\u8b58\u5225\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9752\u30a4\u30f3\u30af\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u76f4\u63a5\u7f72\u540d\u3068\u8d64\u5370\u3067\u539f\u672c\u3092\u7c21\u5358\u306b\u8b58\u5225\u3067\u304d\u307e\u3059\u3002\u767d\u9ed2\u30b3\u30d4\u30fc\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u9752\u7f72\u540d\u306f\u901a\u5e38\u3001\u9ed2\u7f72\u540d\u304b\u3089\u306f\u3063\u304d\u308a\u3068\u76ee\u7acb\u3064\u305f\u3081\u3001\u6df7\u4e71\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_do_ben_trong_luu_tru\"><\/span><b>\u4fdd\u7ba1\u6642\u306e\u8010\u4e45\u6027\u3092\u5411\u4e0a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u6b8a\u306a\u9752\u30a4\u30f3\u30af\u30da\u30f3\u306f\u3001\u9ad8\u3044\u8272\u4fdd\u6301\u6027\u3068\u9000\u8272\u8010\u6027\u3092\u5099\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u884c\u653f\u8a18\u9332\u306e\u4fdd\u7ba1\u3001\u7279\u306b\u9577\u671f\u7684\u306a\u6cd5\u7684\u4fa1\u5024\u3084\u6b74\u53f2\u7684\u4fa1\u5024\u3092\u6301\u3064\u6587\u66f8\u306e\u4fdd\u7ba1\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_qua_trinh_so_hoa\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u5316\u30d7\u30ed\u30bb\u30b9\u306e\u30b5\u30dd\u30fc\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u7528\u306e\u6587\u66f8\u3092\u30b9\u30ad\u30e3\u30f3\u3059\u308b\u5834\u5408\u3001\u9752\u3044\u7f72\u540d\u306b\u3088\u308a\u753b\u50cf\u51e6\u7406\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u3088\u308a\u9069\u5207\u306b\u5206\u96e2\u3067\u304d\u308b\u305f\u3081\u3001\u30c7\u30b8\u30bf\u30eb \u30c7\u30fc\u30bf\u306e\u660e\u77ad\u6027\u3068\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_chuan_doi_voi_chu_ky_so_tren_van_ban_dien_tu\"><\/span><b>\u96fb\u5b50\u6587\u66f8\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306e\u6a19\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d19\u306e\u6587\u66f8\u3068\u4e26\u884c\u3057\u3066\u3001\u653f\u4ee430\/2020\/ND-CP\u3067\u306f\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306b\u95a2\u3059\u308b\u898f\u5236\u3082\u898f\u5b9a\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;\">\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u753b\u50cf\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u4eba\u7269\u306e\u672c\u7269\u306e\u7f72\u540d\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306f\u900f\u660e\u306a\u80cc\u666f\u306b\u9752\u8272\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5834\u6240\u3001\u30b5\u30a4\u30ba\u3001\u5f62\u5f0f\u306f\u3001\u6cd5\u4ee4\u3068\u3068\u3082\u306b\u767a\u884c\u3055\u308c\u305f\u4ed8\u9332 I \u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u7d19\u306e\u74b0\u5883\u3067\u3082\u96fb\u5b50\u74b0\u5883\u3067\u3082\u3001\u6cd5\u7684\u6709\u52b9\u6027\u3068\u8b58\u5225\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u300c\u7dd1\u300d\u306e\u8981\u7d20\u304c\u4e00\u8cab\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee430\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u6587\u66f8\u306b\u9752\u30a4\u30f3\u30af\u3067\u7f72\u540d\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u6587\u66f8\u7ba1\u7406\u306e\u6a19\u6e96\u5316\u3001\u771f\u6b63\u6027\u7ba1\u7406\u306e\u5f37\u5316\u3001\u6587\u66f8\u507d\u9020\u306e\u9632\u6b62\u306b\u5411\u3051\u305f\u5927\u304d\u306a\u524d\u9032\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u52b9\u529b\u3068\u9577\u671f\u4fdd\u5b58\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6a29\u9650\u306e\u3042\u308b\u8005\u306f\u7d19\u306e\u6587\u66f8\u306b\u7f72\u540d\u3059\u308b\u969b\u306b\u3001\u9ad8\u54c1\u8cea\u3067\u8272\u892a\u305b\u306b\u304f\u3044\u9752\u30a4\u30f3\u30af\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u3092\u63a8\u9032\u3059\u308b\u6a5f\u95a2\u306f\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u5f93\u3044\u3001\u96fb\u5b50\u6587\u66f8\u304c\u7d19\u306e\u6587\u66f8\u3068\u540c\u7b49\u306e\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3064\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u3001\u6a19\u6e96\u7684\u306a\u9752\u8272\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u8868\u793a\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\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><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;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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>Hi\u1ec7n nay, vi\u1ec7c s\u1eed d\u1ee5ng m\u1ef1c xanh khi k\u00fd v\u0103n b\u1ea3n gi\u1ea5y kh\u00f4ng c\u00f2n l\u00e0 khuy\u1ebfn ngh\u1ecb m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u1ec9 c\u1ea5m d\u00f9ng b\u00fat ch\u00ec, m\u1ef1c \u0111\u1ecf ho\u1eb7c m\u1ef1c d\u1ec5 phai, n\u00ean nhi\u1ec1u c\u01a1 quan v\u1eabn l\u1ef1a ch\u1ecdn m\u1ef1c \u0111en \u0111\u1ec3 k\u00fd. Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u0103m 2020, theo Ngh\u1ecb \u0111\u1ecbnh 110\/2004\/N\u0110-CP, ph\u00e1p lu\u1eadt ch\u1ec9 quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng b\u00fat ch\u00ec, m\u1ef1c \u0111\u1ecf ho\u1eb7c m\u1ef1c d\u1ec5 bay m\u00e0u khi k\u00fd ban h\u00e0nh v\u0103n b\u1ea3n. Do kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n c\u1ea5m m\u1ef1c \u0111en, n\u00ean th\u1ef1c t\u1ebf nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 th\u1ea9m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7622","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\/7622","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=7622"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7622\/revisions"}],"predecessor-version":[{"id":7631,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7622\/revisions\/7631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7623"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}