{"id":7648,"date":"2026-03-03T19:59:44","date_gmt":"2026-03-04T02:59:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7648"},"modified":"2026-03-05T18:48:13","modified_gmt":"2026-03-06T01:48:13","slug":"han-nop-quyet-toan-thue-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/","title":{"rendered":"2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff1a\u8a73\u7d30\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u30d4\u30fc\u30af\u30b7\u30fc\u30ba\u30f3\u306e\u30ea\u30b9\u30af\u8b66\u544a"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u3092\u8fce\u3048\u30012025\u5e74\u5ea6\u306e\u7d0d\u7a0e\u624b\u7d9a\u304d\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u8907\u96d1\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u7fa9\u52d9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u898f\u5236\u306e\u5c0e\u5165\u3068\u3001\u7a0e\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u7ba1\u7406\u624b\u7d9a\u304d\u306e\u53b3\u683c\u5316\u306f\u3001\u4f1a\u8a08\u696d\u754c\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30022026\u5e74\u306e\u7d0d\u7a0e\u671f\u9650\u306b\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u307e\u305b\u3093\u304b\uff1f\u3054\u81ea\u8eab\u306e\u4e8b\u696d\u304c\u653f\u4ee490\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3001\u3054\u5fc3\u914d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u306f\u3001\u4f1a\u8a08\u58eb\u3084\u4e8b\u696d\u4e3b\u306e\u7686\u69d8\u304c\u91cd\u8981\u306a\u671f\u9650\u3092\u628a\u63e1\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7e41\u5fd9\u671f\u306b\u304a\u3051\u308b\u5b89\u4fa1\u3067\u975e\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1HSVmZy8I9PJS-ODU6lqqmzjnR2BDhypm\/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\/han-nop-quyet-toan-thue-2026\/#Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\" >2026 \u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u300c\u9ec4\u91d1\u306e\u300d\u671f\u9650\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Doi_voi_To_chuc_tra_thu_nhap\" >\u53ce\u5165\u3092\u652f\u6255\u3046\u7d44\u7e54\u306e\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\" >\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u500b\u4eba\u5411\u3051\u3002<\/a><\/li><\/ul><\/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\/han-nop-quyet-toan-thue-2026\/#Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\" >2025 \u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u57fa\u6e96\u306b\u95a2\u3059\u308b\u653f\u4ee4 90\/2025\/ND-CP \u306e\u65b0\u3057\u3044\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Can_cu_phap_ly_moi_nhat\" >\u6700\u65b0\u306e\u6cd5\u7684\u6839\u62e0<\/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\/han-nop-quyet-toan-thue-2026\/#Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\" >\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u300c\u5927\u898f\u6a21\u4e8b\u696d\u300d\u306e\u7279\u5b9a<\/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\/han-nop-quyet-toan-thue-2026\/#Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\" >4\u9031\u9593\u96c6\u4e2d\u30d7\u30e9\u30f3\uff1a2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u305f\u3081\u306e\u6226\u7565<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\" >\u7b2c1\u9031\uff083\u67082\u65e5\uff5e3\u67088\u65e5\uff09\uff1a\u9589\u4f1a\u30d5\u30a7\u30fc\u30ba \u2013 \u57fa\u790e\u5de5\u4e8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\" >\u7b2c 2 \u9031 (3 \u6708 9 \u65e5\uff5e 3 \u6708 15 \u65e5): 2026 \u5e74 2 \u6708\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u78ba\u5b9a\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\" >\u7b2c3\u9031\uff083\u670816\u65e5\uff5e3\u670822\u65e5\uff09: \u5b9a\u671f\u7684\u306a\u300c\u7de0\u3081\u5207\u308a\u30e9\u30c3\u30b7\u30e5\u300d\u30d5\u30a7\u30fc\u30ba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\" >\u7b2c 4 \u9031 (3 \u6708 23 \u65e5\uff5e 3 \u6708 31 \u65e5): 2026 \u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306b\u7121\u4e8b\u5230\u9054\u3057\u307e\u3057\u305f\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\" >2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306e\u7d50\u679c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Muc_phat_hanh_chinh\" >\u884c\u653f\u7f70<\/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\/han-nop-quyet-toan-thue-2026\/#Ganh_nang_tien_cham_nop_tien_thue\" >\u7a0e\u91d1\u306e\u5ef6\u6ede\u91d1\u306e\u8ca0\u62c5<\/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\/han-nop-quyet-toan-thue-2026\/#Canh_giac_rui_ro_tu_dich_vu_gia_re\" >\u5b89\u4fa1\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u4f34\u3046\u30ea\u30b9\u30af\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\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\/han-nop-quyet-toan-thue-2026\/#Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\" >\u975e\u5c02\u9580\u7684\u304b\u3064\u4fe1\u983c\u3067\u304d\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u7279\u5b9a\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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Ton_that_ma_doanh_nghiep_phai_ganh_chiu\" >\u4f01\u696d\u304c\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u640d\u5931\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-2026\/#Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\" >2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u524d\u306e\u7a0e\u91d1\u6700\u9069\u5316\u6226\u7565\u3002<\/a><\/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\/han-nop-quyet-toan-thue-2026\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-quyet-toan-thue-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><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u300c\u9ec4\u91d1\u306e\u300d\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4e0d\u5fc5\u8981\u306a\u5ef6\u6ede\u91d1\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u7b2c\u4e00\u6b69\u3067\u3059\u30022025\u5e746\u670824\u65e5\u306b\u767a\u52b9\u3057\u305fCircular 1992\/CT-CS\u306b\u57fa\u3065\u304d\u3001\u4eca\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u7d0d\u7a0e\u8005\u30922\u3064\u306e\u4e3b\u8981\u306a\u30b0\u30eb\u30fc\u30d7\u306b\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_To_chuc_tra_thu_nhap\"><\/span><b>\u53ce\u5165\u3092\u652f\u6255\u3046\u7d44\u7e54\u306e\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4eba\u306e\u5834\u5408\u30012026\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u7fcc\u5e74\u5ea6\u306e\u7b2c1\u56db\u534a\u671f\u306b\u8a2d\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;\">\u7de0\u3081\u5207\u308a: \u66a6\u5e74(\u307e\u305f\u306f\u4f1a\u8a08\u5e74\u5ea6)\u672b\u304b\u30893\u304b\u6708\u5f8c\u306e\u6700\u7d42\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u65e5\u4ed8: 2026\u5e743\u670831\u65e5<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9f\u88c5\u306b\u306f\u4ee5\u4e0b\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;\">2025\u5e74\u901a\u671f\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u6c7a\u7b97<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u304c\u5e74\u9593\u3092\u901a\u3058\u3066\u652f\u6255\u3063\u305f\u6240\u5f97\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u7d0d\u7a0e\u624b\u7d9a\u304d\u3002\u3053\u308c\u306b\u306f\u3001\u4f1a\u793e\u306b\u7d0d\u7a0e\u3092\u59d4\u4efb\u3057\u305f\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5f53\u5c40\u3001\u304a\u3088\u3073\u6295\u8cc7\u30e9\u30a4\u30bb\u30f3\u30b9\u5f53\u5c40\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\"><\/span><b>\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u500b\u4eba\u5411\u3051\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u306e\u8a3c\u660e\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u3001\u500b\u4eba\u304c\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u304c1\u304b\u6708\u4ee5\u4e0a\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7de0\u3081\u5207\u308a: \u66a6\u5e74\u306e\u672b\u65e5\u304b\u3089 4 \u304b\u6708\u5f8c\u306e\u6700\u7d42\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u65e5\u4ed8: 2026 \u5e74 4 \u6708 30 \u65e5\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u671f\u9650\u304c\u4f11\u65e5\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u3053\u6570\u65e5\u3001eTax\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u30a2\u30af\u30bb\u30b9\u304c\u96c6\u4e2d\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5c02\u9580\u5bb6\u306f\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u78ba\u4fdd\u306e\u305f\u3081\u30012026\u5e744\u670825\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\"><\/span><b>2025 \u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u57fa\u6e96\u306b\u95a2\u3059\u308b\u653f\u4ee4 90\/2025\/ND-CP \u306e\u65b0\u3057\u3044\u30dd\u30a4\u30f3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u304c\u7279\u306b\u30b9\u30c8\u30ec\u30b9\u30d5\u30eb\u306a\u7406\u7531\u306e\u4e00\u3064\u306f\u3001\u4f01\u696d\u304c\u5f37\u5236\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u52a0\u3048\u3066\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_moi_nhat\"><\/span><b>\u6700\u65b0\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5909\u66f4\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff082025\u5e741\u67081\u65e5\u767a\u52b9\u306e\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308a\u88dc\u8db3\uff09\u7b2c37\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002\u653f\u5e9c\u306f\u305d\u306e\u5f8c\u3001\u653f\u4ee4\u7b2c90\/2025\/ND-CP\u53f7\uff082025\u5e744\u670814\u65e5\u767a\u52b9\uff09\u306b\u304a\u3044\u3066\u3053\u308c\u3092\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\"><\/span><b>\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u300c\u5927\u898f\u6a21\u4e8b\u696d\u300d\u306e\u7279\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4 17\/2012\/ND-CP\uff08\u653f\u4ee4 90\/2025\/ND-CP \u306b\u3088\u308a\u88dc\u8db3\uff09\u7b2c 15 \u6761\u7b2c 1 \u9805 d \u70b9\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\uff08FDI \u3067\u306f\u306a\u3044\u4f01\u696d\u3001\u516c\u958b\u4f1a\u793e\u3067\u306f\u306a\u3044\u4f01\u696d\uff09\u306f\u3001\u4ee5\u4e0b\u306e 3 \u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u3082 2 \u3064\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u5f15\u304d\u7d9a\u304d\u76e3\u67fb\u3092\u53d7\u3051\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;\">\u4eba\u7684\u8cc7\u6e90\uff08\u793e\u4f1a\u4fdd\u967a\uff09\uff1a2025\u5e74\u306b\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u52b4\u50cd\u8005\u306e\u5e73\u5747\u6570\u306f200\u4eba\u3092\u8d85\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca: 2025 \u5e74\u306e\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u7dcf\u53ce\u76ca\u306f 3,000 \u5104 VND \u3092\u8d85\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\uff1a2025\u5e7412\u670831\u65e5\u73fe\u5728\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u305f\u8cc7\u7523\u306e\u5408\u8a08\u984d\u306f1,000\u5104\u30c9\u30f3\u3092\u8d85\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u304a\u3088\u3073\u8cc7\u7523\u306e\u6570\u5024\u306f2025\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u4eba\u54e1\u306e\u6570\u5024\u306f\u3001\u5e74\u959312\u304b\u6708\u9593\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u5e73\u5747\u6570\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4e0a\u8a18\u306e\u57fa\u6e96\u30922\u5e74\u5ea6\u9023\u7d9a\u3067\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u5f37\u5236\u76e3\u67fb\u306e\u514d\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u30012024\u5e74\u306b\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3082\u306e\u306e\u30012025\u5e74\u306b\u898f\u6a21\u304c\u57fa\u6e96\u5024\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u306b\u3088\u3063\u3066\u306f\u3001\u3055\u3089\u306b1\u5e74\u9593\u306e\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>4\u9031\u9593\u96c6\u4e2d\u30d7\u30e9\u30f3\uff1a2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u305f\u3081\u306e\u6226\u7565<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u300c\u30ae\u30ea\u30ae\u30ea\u307e\u3067\u5f85\u3064\u300d\u3068\u3044\u3046\u5fc3\u7406\u7684\u7f60\u306b\u9665\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f2026\u5e743\u6708\u306b\u5411\u3051\u3066\u8a73\u7d30\u306a\u884c\u52d5\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u6708\u306f\u30012026\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u306e\u904b\u547d\u3092\u6c7a\u5b9a\u3059\u308b\u6708\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\"><\/span><b>\u7b2c1\u9031\uff083\u67082\u65e5\uff5e3\u67088\u65e5\uff09\uff1a\u9589\u4f1a\u30d5\u30a7\u30fc\u30ba \u2013 \u57fa\u790e\u5de5\u4e8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eca\u9031\u306f\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u30c7\u30fc\u30bf\u3092\u78ba\u5b9a\u3055\u305b\u308b\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u306a\u9031\u3067\u3059\u3002\u4eca\u9031\u306e\u30c7\u30fc\u30bf\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308c\u3070\u30012026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u306a\u53e3\u5ea7\u3092\u8abf\u6574\u3057\u307e\u3059\u3002\u73fe\u91d1\u6b8b\u9ad8\u3001\u9280\u884c\u9810\u91d1\uff08\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3092\u4f7f\u7528\uff09\u3001\u304a\u3088\u3073\u8cb7\u639b\u91d1\/\u58f2\u639b\u91d1\uff08\u50b5\u52d9\u78ba\u8a8d\u660e\u7d30\u66f8\uff09\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u3068\u8cc7\u7523\u306e\u78ba\u8a8d: \u5728\u5eab\u6570\u3001\u30c4\u30fc\u30eb\u3068\u6a5f\u5668\u306e\u5272\u308a\u5f53\u3066\u8868\u3001\u304a\u3088\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4eca\u9031\u3001\u5f53\u8a72\u4e8b\u696d\u304c\u6cd5\u4ee490\/2025\u306b\u57fa\u3065\u304f\u5f37\u5236\u76e3\u67fb\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> 3\u670831\u65e5\u307e\u3067\u306b\u5831\u544a\u66f8\u3092\u767a\u8868\u3067\u304d\u308b\u3088\u3046\u3001\u76f4\u3061\u306b\u884c\u52d5\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\"><\/span><b>\u7b2c 2 \u9031 (3 \u6708 9 \u65e5\uff5e 3 \u6708 15 \u65e5): 2026 \u5e74 2 \u6708\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u6c7a\u7b97\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u4e00\u65b9\u3067\u3001\u5b9a\u671f\u7684\u306a\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u8349\u6848\u306e\u4f5c\u6210: \u8ca1\u52d9\u8af8\u8868\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3068\u8a73\u7d30\u306a\u6ce8\u8a18\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2 \u6708\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650: \u898f\u5247\u306b\u3088\u308b\u3068\u30012 \u6708\u306e VAT \u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f 3 \u6708 20 \u65e5\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\"><\/span><b>\u7b2c3\u9031\uff083\u670816\u65e5\uff5e3\u670822\u65e5\uff09: \u5b9a\u671f\u7684\u306a\u300c\u7de0\u3081\u5207\u308a\u30e9\u30c3\u30b7\u30e5\u300d\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eca\u9031\u306f3\u670820\u65e5\u306b\u6ce8\u76ee\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\u670820\u65e5\uff1a2026\u5e742\u6708\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7d0d\u4ed8\u306b\u3064\u3044\u3066\uff1a\u7d0d\u4ed8\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u76f4\u3061\u306b\u304a\u652f\u6255\u3044\u304f\u3060\u3055\u3044\u30023\u670821\u65e5\u304b\u3089\u5ef6\u6ede\u91d1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7d42\u7684\u306a\u30a8\u30e9\u30fc\u30ec\u30d3\u30e5\u30fc: 2025 \u5e74\u306e\u6708\u6b21\/\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3068\u8ca1\u52d9\u8af8\u8868\u8349\u6848\u306e\u6570\u5024\u306e\u6574\u5408\u6027\u3092\u6bd4\u8f03\u3057\u3066\u3001\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u6e96\u5099\u3092\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\"><\/span><b>\u7b2c 4 \u9031 (3 \u6708 23 \u65e5\uff5e 3 \u6708 31 \u65e5): 2026 \u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306b\u7121\u4e8b\u5230\u9054\u3057\u307e\u3057\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u975e\u5e38\u306b\u91cd\u8981\u306a\u9031\u306a\u306e\u3067\u3001\u4f01\u696d\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\u670823\u65e5\uff5e25\u65e5\uff1a\u8ca1\u52d9\u8af8\u8868\u3001\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u512a\u5148\u3057\u3066\u304f\u3060\u3055\u3044\u30023\u670830\u65e5\u307e\u305f\u306f31\u65e5\u307e\u3067\u300c\u9001\u4fe1\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u306e\u3092\u5f85\u305f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6: \u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u53d7\u7406\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u3001\u6587\u66f8\u3092\u5370\u5237\u3057\u3001\u7f72\u540d\u3068\u637a\u5370\u3092\u3057\u3066\u3001XML \u30d5\u30a1\u30a4\u30eb\u3092\u614e\u91cd\u306b\u30a2\u30fc\u30ab\u30a4\u30d6\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306e\u7d50\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7651\" aria-describedby=\"caption-attachment-7651\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7651\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg\" alt=\"R\u1ee7i ro, h\u1eadu qu\u1ea3 khi b\u1ecf l\u1ee1 h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7651\" class=\"wp-caption-text\">2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u3092\u9003\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3068\u7d50\u679c\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u7a0e\u52d9\u884c\u653f\u306f\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306b\u5927\u304d\u304f\u4f9d\u5b58\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u30481\u65e5\u306e\u9045\u5ef6\u3067\u3082\u3001\u81ea\u52d5\u7684\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u901a\u77e5\u304c\u767a\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh\"><\/span><b>\u884c\u653f\u7f70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u5f8c\u306b\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\u65e5\u304b\u308930\u65e5\u307e\u3067\u306e\u5ef6\u6ede\uff1a2,000,000 VND\u304b\u30895,000,000 VND\u306e\u7f70\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">31\u65e5\u304b\u308960\u65e5\u307e\u3067\u5ef6\u6ede\u3057\u305f\u5834\u5408\uff1a5,000,000 VND\u304b\u30898,000,000 VND\u306e\u7f70\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">61 \u65e5\u304b\u3089 90 \u65e5\u307e\u3067\u306e\u5ef6\u6ede: 8,000,000 \u30c9\u30f3\u304b\u3089 15,000,000 \u30c9\u30f3\u306e\u7f70\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">90\u65e5\u4ee5\u4e0a\u6ede\u7d0d\u3057\u305f\u5834\u5408\uff1a\u7f70\u91d1\u306f\u6700\u9ad825,000,000\u30c9\u30f3\u3067\u3059\u3002\u7279\u306b\u300190\u65e5\u4ee5\u4e0a\u6ede\u7d0d\u3057\u3001\u672a\u6255\u3044\u306e\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u3001\u3053\u306e\u884c\u70ba\u306f\u300c\u8131\u7a0e\u300d\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ganh_nang_tien_cham_nop_tien_thue\"><\/span><b>\u7a0e\u91d1\u306e\u5ef6\u6ede\u91d1\u306e\u8ca0\u62c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u884c\u653f\u7f70\u91d1\u306b\u52a0\u3048\u3066\u3001\u4f01\u696d\u306f\u652f\u6255\u3044\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u5229\u606f\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ede\u7d0d\u7a0e\u984d\u00d70.03%\u00d7\u6ede\u7d0d\u65e5\u6570\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f53\u793e\u306f\u3001\u6700\u7d42\u6c7a\u7b97\u5f8c\u30015\u5104\u30c9\u30f3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8ffd\u52a0\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u304c2026\u5e74\u306e\u7d0d\u7a0e\u671f\u9650\u3088\u308a30\u65e5\u9045\u308c\u305f\u5834\u5408\u3001\u8ffd\u52a0\u3067\u652f\u6255\u3046\u5229\u606f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/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;\"><span style=\"font-weight: 400;\">\u652f\u6255\u5229\u606f = 500,000 x 0.03% x 30 = 4,500,000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8cbb\u7528\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Canh_giac_rui_ro_tu_dich_vu_gia_re\"><\/span><b>\u5b89\u4fa1\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u4f34\u3046\u30ea\u30b9\u30af\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7650\" aria-describedby=\"caption-attachment-7650\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7650\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro khi s\u1eed d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb trong m\u00f9a cao \u0111i\u1ec3m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7650\" class=\"wp-caption-text\">\u30d4\u30fc\u30af\u30b7\u30fc\u30ba\u30f3\u306b\u683c\u5b89\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u306e\u8b66\u544a\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u9ad8\u307e\u308b\u4e2d\u3001\u4f1a\u8a08\u306b\u4e0d\u6163\u308c\u306a\u4e2d\u5c0f\u4f01\u696d\u3084\u4e8b\u696d\u4e3b\u306e\u591a\u304f\u306f\u3001\u30bd\u30fc\u30b7\u30e3\u30eb\u30e1\u30c7\u30a3\u30a2\u30b0\u30eb\u30fc\u30d7\u3067\u300c\u5b89\u4fa1\u306a\u300d\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u500b\u4eba\u3084\u56e3\u4f53\u306b\u983c\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u3053\u308c\u306f\u5f8c\u3005\u5927\u304d\u306a\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u81f4\u547d\u7684\u306a\u30df\u30b9\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\"><\/span><b>\u975e\u5c02\u9580\u7684\u304b\u3064\u4fe1\u983c\u3067\u304d\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d4\u30fc\u30af\u30b7\u30fc\u30ba\u30f3\u4e2d\u3001\u3053\u308c\u3089\u306e\u30e6\u30cb\u30c3\u30c8\u306f\u901a\u5e38\u3001\u6b21\u306e\u3088\u3046\u306a\u7279\u5fb4\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9a5a\u304f\u307b\u3069\u4f4e\u4fa1\u683c\uff1a\u7a0e\u52d9\u66f8\u985e\u4e00\u5f0f\u3067\u6570\u5341\u4e07\uff5e100\u4e07\u30c9\u30f3\u3002\u5b9f\u969b\u306b\u306f\u3001\u3053\u306e\u6599\u91d1\u3067\u8acb\u6c42\u66f8\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u305b\u305a\u306b\u3001\u751f\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u65b0\u77e5\u8b58\u306e\u6b20\u5982\uff1a\u5e74\u6b21\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee490\/2025\/ND-CP\u306a\u3069\u3001\u6700\u65b0\u306e\u6cd5\u6587\u66f8\u306b\u95a2\u3059\u308b\u77e5\u8b58\u4e0d\u8db3\u306f\u91cd\u5927\u306a\u554f\u984c\u3067\u3059\u3002\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u4e8b\u696d\u4f53\u3092\u9664\u5916\u3059\u308b\u3068\u3001\u5f8c\u3005\u53b3\u3057\u3044\u7f70\u5247\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65ad\u7247\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0: \u8a18\u9332\u306b\u306f\u5ba3\u8a00\u306e\u307f\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u8a73\u7d30\u306a\u5143\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u7d66\u4e0e\u8a18\u9332\u306a\u3069\u304c\u307e\u3063\u305f\u304f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ton_that_ma_doanh_nghiep_phai_ganh_chiu\"><\/span><b>\u4f01\u696d\u304c\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u640d\u5931\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u7d0d\u7a0e\u30b7\u30fc\u30ba\u30f3\u4e2d\u306b\u5c02\u9580\u5916\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6b21\u306e 4 \u3064\u306e\u6df1\u523b\u306a\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4ed8\u968f\u8cbb\u7528\u306e\u7a2e\u985e\uff1a\u3053\u308c\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u5fc5\u8981\u306a\u66f8\u985e\uff08\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u30fb\u53d7\u9818\u8a18\u9332\u3001\u652f\u6255\u66f8\u985e\uff09\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u52a9\u8a00\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c3\uff5e5\u5e74\u5f8c\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u984d\u306f\u6570\u5341\u5104\u30c9\u30f3\u306b\u9054\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u5fa9\u4e0d\u53ef\u80fd\u306a\u4f53\u7cfb\u7684\u30a8\u30e9\u30fc: 2025 \u5e74\u306b\u691c\u51fa\u3055\u308c\u306a\u304b\u3063\u305f\u4f1a\u8a08\u30a8\u30e9\u30fc\u306b\u3088\u308a\u30012026 \u5e74\u3068 2027 \u5e74\u306b\u4e0d\u4e00\u81f4\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u4fee\u6b63 (\u9061\u53ca\u8abf\u6574) \u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee3\u7406\u4eba\u306e\u6cd5\u7684\u8cac\u4efb\uff1a\u7a0e\u52d9\u5f53\u5c40\u306f\u7f72\u540d\u3055\u308c\u305f\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002\u91cd\u5927\u306a\u9055\u53cd\uff08\u9055\u6cd5\u306a\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306a\u3069\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u8cac\u4efb\u3092\u554f\u308f\u308c\u305a\u3001\u7a0e\u52d9\u9577\u5b98\u306f\u7f70\u91d1\u3001\u3055\u3089\u306b\u306f\u5211\u4e8b\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u640d\u5931\uff1a\u591a\u304f\u306e\u5834\u5408\u3001\u500b\u3005\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u4f5c\u696d\u3092\u5b8c\u4e86\u3057\u3001PDF\u30d5\u30a1\u30a4\u30eb\u3092\u7d0d\u54c1\u3057\u307e\u3059\u304c\u3001\u5143\u306e\u30d5\u30a1\u30a4\u30eb\uff08Excel\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff09\u3092\u63d0\u4f9b\u3057\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u4f5c\u696d\u5185\u5bb9\u306e\u5909\u66f4\u3084\u78ba\u8a8d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u65e2\u306b\u9014\u7d76\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>2026 \u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u524d\u306e\u7a0e\u91d1\u6700\u9069\u5316\u6226\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\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;\">\u4ed5\u5165\u8acb\u6c42\u66f8\u3092\u7a4d\u6975\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u7a0e\u52d9\u7dcf\u5c40\u306e\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3057\u3066\u3001\u8ca9\u58f2\u696d\u8005\u306e\u55b6\u696d\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e8b\u696d\u3092\u4e00\u6642\u4f11\u6b62\u3057\u305f\u308a\u3001\u64a4\u9000\u3057\u305f\u308a\u3057\u305f\u4e8b\u696d\u8005\u304b\u3089\u306e\u8acb\u6c42\u66f8\u306f\u7d76\u5bfe\u306b\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3068\u30dc\u30fc\u30ca\u30b9\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u898f\u5236\u3092\u78ba\u7acb\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u306f2026\u5e74\u306e\u691c\u67fb\u306e\u4e3b\u8981\u306a\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u3059\u3079\u3066\u306e\u8cbb\u7528\u306f\u3001\u5408\u7406\u7684\u306a\u8cbb\u7528\u3068\u307f\u306a\u3055\u308c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u52b4\u50cd\u5951\u7d04\u3068\u8ca1\u52d9\u898f\u5247\u306b\u542b\u3081\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;\">\u6cd5\u7684\u306b\u767b\u9332\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3068\u306e\u9023\u643a\uff1a\u8ca1\u52d9\u7701\u304b\u3089\u7a0e\u52d9\u624b\u7d9a\u304d\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u5c02\u9580\u8cc7\u683c\u3092\u6709\u3059\u308b\u30c1\u30fc\u30e0\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u3088\u308a\u9ad8\u3044\u8cac\u4efb\u3068\u30ea\u30b9\u30af\u4fdd\u967a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08\u76e3\u67fb\uff09\u304a\u3088\u3073ACCA\uff08\u4f1a\u8a08\uff09\u306e\u8cc7\u683c\u3092\u6709\u3059\u308b\u30c1\u30fc\u30e0\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5b89\u5fc3\u611f\u3068\u54c1\u8cea\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306e\u6d3b\u7528: \u7a0e\u52d9\u5f53\u5c40\u306e\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3068\u81ea\u52d5\u7684\u306b\u7167\u5408\u3067\u304d\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5c0e\u5165\u3057\u3001\u4eba\u7684\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u8a73\u7d30\u3092\u53c2\u7167:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08\u3068\u793e\u5185\u4f1a\u8a08\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3002<\/span><\/a><\/p><\/blockquote>\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;\">2025\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u306f\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3068\u6cd5\u5f8b\u3078\u306e\u6df1\u3044\u7406\u89e3\u3092\u5fc5\u8981\u3068\u3059\u308b\u9577\u671f\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u30022026\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u306f\u3001\u4f01\u696d\u306e\u5834\u5408\u306f3\u670831\u65e5\u3001\u500b\u4eba\u306e\u5834\u5408\u306f4\u670830\u65e5\u3067\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b89\u5168\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u6cd5\u4ee490\/2025\/ND-CP\u306e\u76e3\u67fb\u898f\u5247\u306b\u3068\u3089\u308f\u308c\u305a\u3001\u5b89\u4fa1\u3067\u4fe1\u983c\u6027\u306e\u4f4e\u3044\u30b5\u30fc\u30d3\u30b9\u306b\u983c\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u30b7\u30fc\u30ba\u30f3\u3092\u81ea\u4fe1\u3068\u5b89\u5fc3\u3092\u6301\u3063\u3066\u904e\u3054\u305b\u308b\u3088\u3046\u3001\u4eca\u3059\u3050\u7b2c 1 \u9031\u306e\u8a08\u753b\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\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<h3><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><\/h3>\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>B\u01b0\u1edbc sang n\u0103m 2026, c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n cho k\u1ef3 t\u00ednh thu\u1ebf 2025 tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n bao gi\u1edd h\u1ebft. S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 quy tr\u00ecnh si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang \u0111\u1eb7t ra th\u00e1ch th\u1ee9c l\u1edbn cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n. B\u1ea1n \u0111ang loay hoay v\u1edbi m\u1ed1c h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf 2026? B\u1ea1n b\u0103n kho\u0103n li\u1ec7u doanh nghi\u1ec7p m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP hay kh\u00f4ng? B\u00e0i vi\u1ebft n\u00e0y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 n\u1eafm ch\u1eafc c\u00e1c m\u1ed1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7648","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\/7648","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=7648"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7648\/revisions"}],"predecessor-version":[{"id":7696,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7648\/revisions\/7696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7649"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}