{"id":7723,"date":"2026-03-09T00:28:09","date_gmt":"2026-03-09T07:28:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7723"},"modified":"2026-03-09T00:28:09","modified_gmt":"2026-03-09T07:28:09","slug":"luu-tru-chung-tu-va-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/","title":{"rendered":"\u6587\u66f8\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u52d9\u6c7a\u6e08\uff1a\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7d0d\u7a0e\u7533\u544a\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u30fb\u67fb\u5bdf\u306e\u5ea6\u306b\u4f01\u696d\u306e\u6cd5\u7684\u5b89\u5168\u6027\u3068\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002\u30c7\u30fc\u30bf\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3068\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u304c\u9032\u3080\u4e2d\u3001\u30d9\u30c8\u30ca\u30e0\u8ca1\u52d9\u7701\u304a\u3088\u3073\u7a0e\u52d9\u7dcf\u5c40\u304c\u5b9a\u3081\u308b\u30a2\u30fc\u30ab\u30a4\u30d6\u671f\u9650\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6700\u65b0\u306e\u6cd5\u7684\u6587\u66f8\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u304b\u3064\u6700\u65b0\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u304c\u6587\u66f8\u3092\u30a2\u30fc\u30ab\u30a4\u30d6\u3057\u3001\u9069\u5207\u306b\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3044\u3001\u6ede\u7d0d\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u8ca1\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u6027\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u652f\u63f4\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u5316\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306e\u6cd5\u7684\u6839\u62e0\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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Khung_phap_ly_nen_tang\" >\u57fa\u790e\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\" >\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\uff1a\u898f\u5236\u3068\u5b9f\u52d9<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_5_nam\" >\u5c11\u306a\u304f\u3068\u30825\u5e74\u9593\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_10_nam\" >\u5c11\u306a\u304f\u3068\u308210\u5e74\u9593\u306f\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_vinh_vien\" >\u6c38\u4e45\u4fdd\u5b58<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\" >\u96fb\u5b50\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u30d7\u30ed\u30bb\u30b9\uff1a\u81f4\u547d\u7684\u306a\u30df\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Trong_tam_cong_tac_quyet_toan_thue_nam_2026\" >2026\u5e74\u306e\u7a0e\u52d9\u6c7a\u7b97\u696d\u52d9\u306e\u7126\u70b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u66f8\u985e\u4fdd\u7ba1\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306b\u95a2\u308f\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\" >\u3088\u304f\u3042\u308b\u9055\u53cd\u3068\u7f70\u5247<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\" >\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\" >\u6700\u7d42\u6c7a\u6e08\u671f\u9593\u524d\u306e\u300c3\u5c64\u300d\u306e\u8abf\u6574\u30d7\u30ed\u30bb\u30b9\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3002<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\u6587\u66f8\u4fdd\u7ba1\u3068\u7a0e\u52d9\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\" >\u4fdd\u5b58\u671f\u9593\u5185\u306b\u4f1a\u8a08\u66f8\u985e\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\" >\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3092\u3059\u3079\u3066\u30af\u30e9\u30a6\u30c9\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\" >2025\u5e74\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u5316\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u73fe\u5728\u306e\u6cd5\u7684\u6587\u66f8\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_nen_tang\"><\/span><b>\u57fa\u790e\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6587\u66f8\u4fdd\u7ba1\u304a\u3088\u3073\u7a0e\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u6d3b\u52d5\u306f\u3001\u4ee5\u4e0b\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7:<\/span><\/a><span style=\"font-weight: 400;\"> \u6700\u9ad8\u6cd5\u5b9a\u6587\u66f8\u306f\u3001\u4f1a\u8a08\u5236\u5ea6\u306e\u539f\u5247\u3001\u5185\u5bb9\u3001\u7d44\u7e54\u69cb\u9020\u3092\u898f\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4123\/2020\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> \u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5236\u3002\u3053\u308c\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3068\u4fdd\u7ba1\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u3092\u898f\u5b9a\u3059\u308b\u4e2d\u6838\u6587\u66f8\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a778\/2021\/TT-BTC:<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u884c\u653f\u6cd5\u304a\u3088\u3073\u653f\u4ee4 123 \u306e\u7279\u5b9a\u306e\u898f\u5b9a\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4174\/2016\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u306e\u6587\u66f8\u3067\u306f\u3001\u4f1a\u8a08\u6cd5\u306e\u7279\u5b9a\u306e\u898f\u5b9a\u3001\u7279\u306b\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u3068\u7834\u68c4\u671f\u9593\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\"><\/span><b>\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\uff1a\u898f\u5236\u3068\u5b9f\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7727\" aria-describedby=\"caption-attachment-7727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7727\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7727\" class=\"wp-caption-text\">\u6587\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4 174\/2016\/ND-CP \u306b\u3088\u308c\u3070\u3001\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u5316\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306f\u3001\u6b21\u306e 3 \u3064\u306e\u7279\u5b9a\u306e\u671f\u9593\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_5_nam\"><\/span><b>\u5c11\u306a\u304f\u3068\u30825\u5e74\u9593\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5358\u4f4d\u306e\u7ba1\u7406\u904b\u55b6\u306b\u7528\u3044\u3089\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u306b\u9069\u7528\u3055\u308c\u3001\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u3084\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u7528\u3044\u3089\u308c\u306a\u3044\u4f1a\u8a08\u8a3c\u6191\u3082\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u9818\u53ce\u66f8\u3001\u652f\u6255\u4f1d\u7968\u3001\u5728\u5eab\u53d7\u9818\u66f8\u304a\u3088\u3073\u914d\u9001\u66f8\u306f\u7d4c\u7406\u90e8\u9580\u306e\u8a18\u9332\u306b\u4fdd\u5b58\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_10_nam\"><\/span><b>\u5c11\u306a\u304f\u3068\u308210\u5e74\u9593\u306f\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u52d9\u6c7a\u6e08\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002\u5bfe\u8c61\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6587\u66f8\u306f\u3001\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u8a18\u9332\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u8981\u7d04\u3001\u304a\u3088\u3073\u8a73\u7d30\u306a\u7dcf\u52d8\u5b9a\u5143\u5e33\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u3001\u5e74\u6b21\u4e88\u7b97\u6c7a\u7b97\u5831\u544a\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e\u53ca\u3073\u7c3f\u8a18\u4e26\u3073\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u4fc2\u308b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306e\u5ec3\u68c4\u306b\u95a2\u3059\u308b\u8b70\u4e8b\u9332\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien\"><\/span><b>\u6c38\u4e45\u4fdd\u5b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6b74\u53f2\u7684\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u7d4c\u6e08\u3001\u5b89\u5168\u4fdd\u969c\u3001\u307e\u305f\u306f\u56fd\u9632\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f1a\u8a08\u6587\u66f8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306e\u5834\u5408\u3001\u5178\u578b\u7684\u306b\u306f\u8cc7\u672c\u62e0\u51fa\u3084\u4e3b\u8981\u306a\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u9023\u3059\u308b\u6587\u66f8\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\"><\/span><b>\u96fb\u5b50\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u30d7\u30ed\u30bb\u30b9\uff1a\u81f4\u547d\u7684\u306a\u30df\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u7dcf\u5c40\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u3088\u308b\u3068\u3001\u30d9\u30c8\u30ca\u30e0\u4f01\u696d\u306f2026\u5e74\u307e\u3067\u306b\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u79fb\u884c\u3092\u5b8c\u4e86\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u96fb\u5b50\u5f62\u5f0f\u3067\u306e\u66f8\u985e\u306e\u4fdd\u7ba1\u3084\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u6df7\u4e71\u3092\u62db\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u9ec4\u91d1\u5f8b\uff1a <\/b><span style=\"font-weight: 400;\">XML\u306f\u5143\u306e\u6587\u66f8\u3067\u3042\u308a\u3001PDF\u306f\u8868\u793a\u30d0\u30fc\u30b8\u30e7\u30f3\u306b\u904e\u304e\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u4fdd\u7ba1\u306e\u305f\u3081\u306bPDF\u30d5\u30a1\u30a4\u30eb\u306e\u307f\u3092\u4fdd\u5b58\u3059\u308b\u304b\u3001\u7d19\u306b\u5370\u5237\u3057\u3066\u3044\u307e\u3059\u3002\u653f\u4ee4123\/2020\/ND-CP\u7b2c3\u6761\u306b\u3088\u308b\u3068\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u96c6\u5408\u4f53\u3067\u3059\u3002\u6700\u3082\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3064\u30d5\u30a1\u30a4\u30eb\u306f\u5143\u306e\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\uff08\u901a\u5e38\u306f.XML\u5f62\u5f0f\uff09\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b89\u5168\u304b\u3064\u6cd5\u7684\u306b\u6e96\u62e0\u3057\u305f\u4fdd\u7ba1\u306e\u305f\u3081\u306e\u624b\u9806:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30ec\u30af\u30b7\u30e7\u30f3: \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3059\u3050\u306b\u3001XML \u304a\u3088\u3073 PDF \u30d5\u30a1\u30a4\u30eb\u306e\u5b8c\u5168\u306a\u30bb\u30c3\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u691c\u8a3c\u30c1\u30a7\u30c3\u30af: \u7a0e\u52d9\u7dcf\u5c40\u306e\u30dd\u30fc\u30bf\u30eb\u3092\u4f7f\u7528\u3057\u3066\u3001\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u306e\u904b\u7528\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f53\u7cfb\u5316: \u6708\/\u56db\u534a\u671f\/\u5e74\u304a\u3088\u3073\u8cbb\u7528\u306e\u7a2e\u985e\u5225\u306b\u5206\u985e\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u3001\u9ad8\u5ea6\u306b\u5b89\u5168\u306a\u30af\u30e9\u30a6\u30c9 \u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0 \u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u306b\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d0\u30c3\u30af\u30a2\u30c3\u30d7: \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306e\u4fdd\u5b58\u3084\u7a0e\u91d1\u306e\u6c7a\u6e08\u6642\u306b\u30c7\u30fc\u30bf\u304c\u5931\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u5e38\u306b 2 \u3064\u306e\u7570\u306a\u308b\u7269\u7406\u7684\u306a\u5834\u6240 (Google \u30c9\u30e9\u30a4\u30d6\u3068\u7269\u7406\u30cf\u30fc\u30c9 \u30c9\u30e9\u30a4\u30d6\u306a\u3069) \u306b\u5c11\u306a\u304f\u3068\u3082 2 \u3064\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3092\u7528\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7279\u306b3\u670831\u65e5\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u306e\u30d4\u30fc\u30af\u6642\u306b\u4e0d\u8981\u306a\u30df\u30b9\u3092\u907f\u3051\u3001\u7a0e\u91d1\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u7c3f\u8a18\u306e\u554f\u984c\u3001\u8ca1\u52d9\u5831\u544a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u7167\u3067\u304d\u307e\u3059\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 \u30de\u30b9\u30bf\u30fc \u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8 \u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u3053\u308c\u304b\u3089\u306e\u30b9\u30c8\u30ec\u30b9\u306e\u591a\u3044\u6642\u671f\u3092\u4e57\u308a\u5207\u308b\u305f\u3081\u306b\u4f01\u696d\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u5bc4\u308a\u6dfb\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_tam_cong_tac_quyet_toan_thue_nam_2026\"><\/span><b>2026\u5e74\u306e\u7a0e\u52d9\u6c7a\u7b97\u696d\u52d9\u306e\u7126\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306fAI\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3092\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u5e45\u5e83\u304f\u6d3b\u7528\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u6587\u66f8\u4fdd\u7ba1\u3068\u7a0e\u52d9\u6c7a\u6e08\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u65b0\u305f\u306a\u5074\u9762\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7533\u544a\uff1aeTax\u30e2\u30d0\u30a4\u30eb\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3068VNeID\u96fb\u5b50ID\u306e\u666e\u53ca\u306b\u3088\u308a\u3001\u500b\u4eba\u306e\u6240\u5f97\u30c7\u30fc\u30bf\u306f\u4e00\u5143\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u96fb\u5b50\u5316\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u660e\u66f8\u304c\u6b63\u3057\u304f\u767a\u884c\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u3068\u540c\u671f\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\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;\">\u5408\u6cd5\u7684\u304b\u3064\u6b63\u5f53\u306a\u7d4c\u8cbb: \u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u300c\u798f\u5229\u539a\u751f\u300d\u306e\u6027\u8cea\u3092\u6301\u3064\u7d4c\u8cbb\u3001\u307e\u305f\u306f\u751f\u7523\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u5f79\u7acb\u305f\u306a\u3044\u304c\u3001\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u542b\u307e\u308c\u308b\u7d4c\u8cbb\u3092\u7cbe\u67fb\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u9003\u4ea1\u300d\u3059\u308b\u4f01\u696d\u306b\u3088\u308b\u30ea\u30b9\u30af\uff1a\u6587\u66f8\u306e\u4fdd\u7ba1\u3068\u7a0e\u52d9\u51e6\u7406\u306b\u306f\u3001\u53d6\u5f15\u5148\u306e\u6cd5\u7684\u5730\u4f4d\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4ed5\u5165\u8acb\u6c42\u66f8\u306e\u767a\u884c\u524d\u306b\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u4f01\u696d\u306e\u4ed5\u5165\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3001\u305d\u306e\u8cbb\u7528\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u91cd\u3044\u884c\u653f\u7f70\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u66f8\u985e\u4fdd\u7ba1\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306b\u95a2\u308f\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7726\" aria-describedby=\"caption-attachment-7726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7726\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7726\" class=\"wp-caption-text\">\u66f8\u985e\u4fdd\u7ba1\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306b\u95a2\u308f\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u884c\u653f\u7f70\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\"><\/span><b>\u3088\u304f\u3042\u308b\u9055\u53cd\u3068\u7f70\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6587\u66f8\u4fdd\u7ba1\u898f\u5247\u9055\u53cd\u306b\u4f34\u3046\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u4f01\u696d\u304c\u3088\u308a\u6df1\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u73fe\u884c\u6cd5\u3067\u306f\u3001\u6587\u66f8\u4fdd\u7ba1\u304a\u3088\u3073\u7d0d\u7a0e\u7533\u544a\u306b\u95a2\u9023\u3059\u308b\u884c\u70ba\u3054\u3068\u306b\u7f70\u5247\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7f70\u5247\u306f\u3001\u4e3b\u306b\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee441\/2018\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f1a\u8a08\u6587\u66f8\u306e\u7ba1\u7406\u30fb\u4fdd\u7ba1\u306b\u304a\u3051\u308b\u4e0d\u8981\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304a\u3088\u3073\u7d4c\u7406\u90e8\u9580\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u3001\u4e00\u822c\u7684\u306a\u9055\u53cd\u884c\u70ba\u3068\u305d\u306e\u7f70\u5247\u3092\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u66f8\u985e\u4fdd\u7ba1\u304a\u3088\u3073\u7a0e\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u898f\u5b9a\u306f\u3001\u653f\u4ee441\/2018\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 49.3939%; text-align: center;\"><b>\u9055\u53cd<\/b><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><b>\u7f70\u91d1\u91d1\u984d\uff08VND\uff09<\/b><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u304c\u8981\u6c42\u901a\u308a\u306b\u5b8c\u5168\u304b\u3064\u9069\u5207\u306a\u65b9\u6cd5\u3067\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u671f\u9593\u5185\u306b\u4f1a\u8a08\u66f8\u985e\u304c\u7d1b\u5931\u307e\u305f\u306f\u7834\u640d\u3057\u305f\u5834\u5408\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f46\u3057\u3001\u4e0d\u53ef\u6297\u529b\u306e\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u4fdd\u5b58\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u524d\u306b\u4f1a\u8a08\u66f8\u985e\u3092\u7834\u68c4\u3059\u308b\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u306e\u91cd\u5927\u306a\u9055\u53cd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\u7834\u58ca\u59d4\u54e1\u4f1a\u306f\u8a2d\u7f6e\u3055\u308c\u305a\u3001\u7834\u58ca\u8a18\u9332\u3082\u4f5c\u6210\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\u624b\u9806\u9055\u53cd\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8981\u7d04\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u66f8\u985e\u4fdd\u7ba1\u3084\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3051\u308b\u30df\u30b9\u306f\u3001\u5358\u306a\u308b\u696d\u52d9\u4e0a\u306e\u30df\u30b9\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u30d9\u30c8\u30ca\u30e0\u8ca1\u52d9\u7701\u306e\u653f\u4ee441\/2018\/ND-CP\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u306b\u57fa\u3065\u304d\u3001\u91cd\u5927\u306a\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3051\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u66f8\u985e\u306e\u7ba1\u7406\u3001\u4fdd\u7ba1\u3001\u7834\u68c4\u306b\u95a2\u3059\u308b\u898f\u5247\u3092\u7b56\u5b9a\u3057\u3001\u5b9a\u671f\u7684\u306b\u8a18\u9332\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u66f8\u985e\u4fdd\u7ba1\u304a\u3088\u3073\u7a0e\u52d9\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5247\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u9055\u53cd\u884c\u70ba\u3092\u6291\u5236\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u7684\u306b\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\"><\/span><b>\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7725\" aria-describedby=\"caption-attachment-7725\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7725\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg\" alt=\"L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u1edf b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7725\" class=\"wp-caption-text\">\u6587\u66f8\u4fdd\u7ba1\u304a\u3088\u3073\u7a0e\u91d1\u6c7a\u6e08\u898f\u5247\u3067\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u4fdd\u7ba1\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u8aac\u660e\u306e\u305f\u3081\u306b\u3001\u7a0e\u91d1\u7cbe\u7b97\u30d5\u30a1\u30a4\u30eb\uff08\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\uff09\u306b\u306f\u4ee5\u4e0b\u306e\u8981\u7d20\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6e96\u5099\u904e\u7a0b\u306b\u304a\u3044\u3066 <\/span><b>\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08<\/b><span style=\"font-weight: 400;\">\u30b9\u30e0\u30fc\u30ba\u306a\u8aac\u660e\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u6b21\u306e\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u6587\u66f8: \u4e8b\u696d\u8a31\u53ef\u8a3c\u3001\u4f1a\u793e\u5b9a\u6b3e\u3001\u6700\u65b0\u306e\u66f4\u65b0\u3055\u308c\u305f\u5bc4\u4ed8\u30e1\u30f3\u30d0\u30fc\u306e\u30ea\u30b9\u30c8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a18\u9332: \u58f2\u4e0a\u5143\u5e33\u3001\u58f2\u4e0a\u8acb\u6c42\u66f8 (XML \u30d5\u30a1\u30a4\u30eb)\u3001\u7d4c\u6e08\u5951\u7d04\u3001\u627f\u8a8d\/\u6e05\u7b97\u8b70\u4e8b\u9332\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u8a18\u9332: \u8cfc\u8cb7\u5143\u5e33\u3001\u5165\u529b\u8acb\u6c42\u66f8\u3001\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e (2,000 \u4e07 VND \u3092\u8d85\u3048\u308b\u8acb\u6c42\u66f8\u306e\u5834\u5408)\u3001\u7d66\u4e0e\u8a18\u9332\u3001\u793e\u4f1a\u4fdd\u967a\u8a18\u9332\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u8a18\u9332: \u5728\u5eab\u30ab\u30fc\u30c9\u3001\u5728\u5eab\u79fb\u52d5\u306e\u6982\u8981 (\u6d41\u5165\u3001\u6d41\u51fa\u3001\u304a\u3088\u3073\u5728\u5eab\u6b8b)\u3001\u56fa\u5b9a\u8cc7\u7523\u6e1b\u4fa1\u511f\u5374\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u304a\u3088\u3073\u8cc7\u7523\u306e\u8cfc\u5165\/\u51e6\u5206\u6587\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u30c7\u30fc\u30bf: \u4e00\u822c\u30b8\u30e3\u30fc\u30ca\u30eb\u3068\u4f1a\u8a08\u5143\u5e33\u306f\u3001Circular 99\/2025\/TT-BTC (Circular 200\/2014\/TT-BTC \u306e\u7f6e\u304d\u63db\u3048) \u304a\u3088\u3073 Circular 133\/2016\/TT-BTC \u306b\u5f93\u3063\u3066\u3001Excel \u5f62\u5f0f\u3068 XML \u5f62\u5f0f\u3067\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u7167\uff1a <\/b><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\"><\/span><b>\u6700\u7d42\u6c7a\u6e08\u671f\u9593\u524d\u306e\u300c3\u5c64\u300d\u306e\u8abf\u6574\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306e\u52b9\u7387\u3092\u6700\u5927\u9650\u306b\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u5c02\u9580\u5bb6\u306f\u6b21\u306e\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af \u30d7\u30ed\u30bb\u30b9\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ec\u30d9\u30eb 1 (\u8acb\u6c42\u66f8\u306e\u8abf\u6574): \u96fb\u5b50\u8acb\u6c42\u66f8\u660e\u7d30\u66f8\u306e\u6b63\u78ba\u6027\u3092 Web \u30b5\u30a4\u30c8\u4e0a\u306e\u30c7\u30fc\u30bf\u3068\u6bd4\u8f03\u3057\u3066\u691c\u8a3c\u3057\u307e\u3059\u3002 <\/span><a href=\"http:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">hoadondientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u77e5\u3089\u306a\u3044\u3046\u3061\u306b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u8acb\u6c42\u66f8\u3092\u898b\u843d\u3068\u3057\u305f\u308a\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u305f\u308a\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ec\u30d9\u30eb2\uff08\u652f\u6255\u7167\u5408\uff09\uff1a\u652f\u6255\u9045\u5ef6\u306e\u672a\u6255\u91d1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u30022,000\u4e07VND\u3092\u8d85\u3048\u308b\u3059\u3079\u3066\u306e\u8cfc\u5165\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u3001\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6b63\u3057\u3044\u53e3\u5ea7\u540d\u7fa9\u4eba\u540d\u304c\u8a18\u8f09\u3055\u308c\u305f\u9069\u5207\u306a\u9280\u884c\u652f\u6255\u8a3c\u660e\u66f8\u985e\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ec\u30d9\u30eb3\uff08\u30dd\u30ea\u30b7\u30fc\u30ec\u30d3\u30e5\u30fc\uff09\uff1a\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306b\u6709\u52b9\u306a\u6700\u65b0\u306e\u6cd5\u7684\u6587\u66f8\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002\u4f8b\uff1aVAT\u6e1b\u7a0e\u30dd\u30ea\u30b7\u30fc\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3001\u4e8b\u696d\u5206\u91ce\u306e\u7279\u5b9a\u898f\u5236\u306b\u57fa\u3065\u304f\u30b3\u30b9\u30c8\u5236\u9650\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u91d1\u306e\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306b30\u5e74\u4ee5\u4e0a\u643a\u308f\u308b\u4e2d\u3067\u3001\u66f8\u985e\u306e\u4fdd\u7ba1\u30df\u30b9\u3084\u4e0d\u6ce8\u610f\u306a\u7a0e\u52d9\u7533\u544a\u306b\u3088\u308a\u3001\u6570\u5104\u3001\u3055\u3089\u306b\u306f\u6570\u5341\u5104\u30c9\u30f3\u3082\u306e\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u308b\u4f01\u696d\u3092\u6570\u591a\u304f\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u591a\u304f\u306e\u4f01\u696d\u3084\u7d44\u7e54\u306f\u3001\u81ea\u793e\u3067\u884c\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u5b89\u5168\u306a\u9078\u629e\u80a2\u3068\u3057\u3066\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">\u696d\u754c\u5225\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u308c\u305e\u308c\u306e\u7279\u5b9a\u5206\u91ce\u306b\u304a\u3044\u3066\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3064\u5c02\u9580\u5bb6\u304c\u5e38\u306b\u7533\u8acb\u66f8\u3092\u5be9\u67fb\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5178\u578b\u7684\u306a\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u3042\u308b\u7269\u6d41\u4f1a\u793e\u306f\u3001\u706b\u707d\u306b\u3088\u308a\u30b5\u30fc\u30d0\u30fc\u306e\u5168\u30c7\u30fc\u30bf\u3092\u5931\u3044\u307e\u3057\u305f\u3002\u7a0e\u52d9\u8abf\u67fb\u30c1\u30fc\u30e0\u304c\u5230\u7740\u3057\u305f\u969b\u30012021\u5e74\u304b\u30892023\u5e74\u307e\u3067\u306e\u5143\u306eXML\u30d5\u30a1\u30a4\u30eb\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002PDF\u30d5\u30a1\u30a4\u30eb\u3067\u5370\u5237\u3057\u305f\u3082\u306e\u306e\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u305d\u308c\u3089\u3092\u6709\u52b9\u306a\u66f8\u985e\u3068\u3057\u3066\u53d7\u3051\u5165\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5b66\u3093\u3060\u6559\u8a13:<\/b><span style=\"font-weight: 400;\"> \u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u3068\u7a0e\u52d9\u7533\u544a\u306f\u3001\u4f1a\u8a08\u58eb\u3060\u3051\u306e\u8cac\u4efb\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u751f\u304d\u6b8b\u308a\u6226\u7565\u3067\u3059\u3002\u7a0e\u52d9\u30dd\u30fc\u30bf\u30eb\u304b\u3089\u81ea\u52d5\u7684\u306b\u540c\u671f\u3057\u3001\u8907\u6570\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u9593\u3067\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3067\u304d\u308b\u3001\u5c02\u9580\u7684\u306a\u6587\u66f8\u30a2\u30fc\u30ab\u30a4\u30d6\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u6295\u8cc7\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u30c7\u30fc\u30bf\u7ba1\u7406\u3092\u5f37\u5316\u3057\u3001\u691c\u67fb\u30fb\u76e3\u67fb\u306b\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3092\u6d3b\u7528\u3059\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u6587\u66f8\u306e\u4fdd\u7ba1\u3068\u7a0e\u52d9\u7533\u544a\u306f\u3082\u306f\u3084\u7d4c\u7406\u90e8\u9580\u306e\u4e8b\u52d9\u4f5c\u696d\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u8ca1\u52d9\u7701\u304a\u3088\u3073\u7a0e\u52d9\u7dcf\u5c40\u304c\u5b9a\u3081\u308b\u4fdd\u7ba1\u671f\u9593\u3001\u96fb\u5b50\u6587\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3001\u4f1a\u8a08\u6587\u66f8\u306e\u7834\u68c4\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4e0d\u5fc5\u8981\u306a\u7f70\u91d1\u3092\u56de\u907f\u3057\u3001\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8a18\u9332\u306e\u900f\u660e\u6027\u3068\u5408\u6cd5\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u660e\u78ba\u306a\u30c7\u30fc\u30bf\u7ba1\u7406\u3068\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u624b\u9806\u3092\u5099\u3048\u305f\u79d1\u5b66\u7684\u306a\u6587\u66f8\u4fdd\u7ba1\u30fb\u7a0e\u52d9\u6c7a\u6e08\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u3042\u3089\u3086\u308b\u7a0e\u52d9\u6c7a\u6e08\u671f\u9593\u3084\u5f53\u5c40\u306b\u3088\u308b\u67fb\u5bdf\u306b\u304a\u3044\u3066\u3001\u3088\u308a\u7a4d\u6975\u7684\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u65e5\u3001\u6587\u66f8\u4fdd\u7ba1\u306b\u304a\u3051\u308b\u9069\u5207\u306a\u6e96\u5099\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u8ca1\u52d9\u7ba1\u7406\u3092\u6700\u9069\u5316\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u9577\u671f\u4e8b\u696d\u904b\u55b6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\u6587\u66f8\u4fdd\u7ba1\u3068\u7a0e\u52d9\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\"><\/span>\u4fdd\u5b58\u671f\u9593\u5185\u306b\u4f1a\u8a08\u66f8\u985e\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee441\/2018\/ND-CP\u306b\u3088\u308b\u3068\u3001\u4fdd\u7ba1\u671f\u9593\u5185\u306b\u4f1a\u8a08\u66f8\u985e\u3092\u7d1b\u5931\u307e\u305f\u306f\u6bc0\u640d\u3057\u305f\u5834\u5408\u3001500\u4e07\u30c9\u30f3\u304b\u30891000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u66f8\u985e\u306e\u4fdd\u7ba1\u3068\u7d0d\u7a0e\u624b\u7d9a\u304d\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\"><\/span>\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3092\u3059\u3079\u3066\u30af\u30e9\u30a6\u30c9\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u30022015\u5e74\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u653f\u4ee4123\u53f7\u3067\u306f\u96fb\u5b50\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6587\u66f8\u306e\u4fdd\u7ba1\u3084\u7d0d\u7a0e\u7533\u544a\u306b\u95a2\u3057\u3066\u691c\u67fb\u5b98\u304b\u3089\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u6a5f\u5bc6\u6027\u3001\u304a\u3088\u3073\u30a2\u30af\u30bb\u30b9\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\"><\/span>2025\u5e74\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306e\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7a0e\u52d9\u884c\u653f\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c38\u53f7\u306b\u57fa\u3065\u304d\u3001\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u66a6\u5e74\u307e\u305f\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u30893\u30f6\u6708\u5f8c\u306e\u6708\u672b\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u30022025\u5e74\u306b\u3064\u3044\u3066\u306f\u30012026\u5e743\u670831\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu l\u00e0m m\u1ea5t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi l\u00e0m m\u1ea5t, h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111. Do \u0111\u00f3, quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123 cho ph\u00e9p l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u thanh tra v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m 2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/03\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai nghi\u1ec7p v\u1ee5 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed7i k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro, vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7723","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\/7723","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=7723"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7723\/revisions"}],"predecessor-version":[{"id":7728,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7723\/revisions\/7728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7724"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}