{"id":7804,"date":"2026-03-10T21:31:22","date_gmt":"2026-03-11T04:31:22","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7804"},"modified":"2026-03-11T20:36:17","modified_gmt":"2026-03-12T03:36:17","slug":"nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/","title":{"rendered":"\u6cd5\u4ee4 181\/2025\/ND-CP: \u5f93\u696d\u54e1\u306b\u4ed6\u4eba\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3044\u3001\u7a0e\u91d1\u3092\u63a7\u9664\u3059\u308b\u6a29\u9650\u3092\u4e0e\u3048\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u307e\u3059\u304b?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306e\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u304c\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u51fa\u5f35\u3067\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u591a\u304f\u306e\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u62b1\u3048\u308b\u7591\u554f\u3067\u3059\u3002\u6700\u65b0\u306e\u898f\u5236\u306b\u3088\u308b\u3068\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u66f8\u985e\u4f5c\u6210\u304a\u3088\u3073\u793e\u5185\u898f\u5b9a\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306f\u5168\u304f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u672c\u7a3f\u3067\u306f\u3001\u5f93\u696d\u54e1\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u308b\u652f\u6255\u3044\u304c\u6b63\u5f53\u306a\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6761\u4ef6\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1m9N4uhbEWZS1zV1TdJXq3eTKJ7anyNWo\/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\" 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>\u5f93\u696d\u54e1\u306b\u3042\u306a\u305f\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4e0e\u3048\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Cac_truong_hop_pho_bien_phat_sinh_khoan_chi_ho_thuc_te\" >\u4ed6\u4eba\u306e\u540d\u7fa9\u3067\u5b9f\u969b\u306b\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u4e00\u822c\u7684\u306a\u30b7\u30ca\u30ea\u30aa\u3002<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Loi_ich_cua_hinh_thuc_uy_quyen_chi_ho_doi_voi_doanh_nghiep\" >\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u6c7a\u6e08\u627f\u8a8d\u65b9\u5f0f\u306e\u5229\u70b9\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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Can_cu_phap_ly_tai_Nghi_dinh_so_1812025ND-CP\" >\u6cd5\u7684\u6839\u62e0\uff1a\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Dieu_kien_hang_hoa_dich_vu_phuc_vu_san_xuat_kinh_doanh\" >\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u3067\u4f7f\u7528\u3055\u308c\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u6761\u4ef6<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Quy_dinh_ve_hinh_thuc_thanh_toan_khong_dung_tien_mat\" >\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5236<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Truong_hop_ca_nhan_chi_ho_tren_5_trieu_dong\" >\u500b\u4eba\u304c\u4ed6\u4eba\u306b\u4ee3\u308f\u3063\u3066500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u652f\u6255\u3046\u5834\u5408\u3002<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Tinh_hop_le_cua_hoa_don_phat_sinh_tai_du_an\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u3002<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Viec_chuyen_khoan_truc_tiep_cho_tai_xe_co_duoc_chap_nhan\" >\u904b\u8ee2\u624b\u3078\u306e\u9280\u884c\u632f\u8fbc\u306f\u53ef\u80fd\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Vai_tro_cua_quy_che_tai_chinh_noi_bo_trong_viec_xac_nhan_chi_phi\" >\u30b3\u30b9\u30c8\u691c\u8a3c\u306b\u304a\u3051\u308b\u5185\u90e8\u8ca1\u52d9\u898f\u5247\u306e\u5f79\u5272\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Bo_ho_so_chung_tu_can_thiet_de_bao_ve_chi_phi_chi_ho\" >\u7d4c\u8cbb\u8acb\u6c42\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3002<\/a><\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Cac_rui_ro_thuong_gap_va_luu_y_cho_ke_toan_doanh_nghiep\" >\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u76f4\u9762\u3059\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u7559\u610f\u4e8b\u9805\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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Rui_ro_khi_thanh_toan_tien_mat_doi_voi_hoa_don_gia_tri_lon\" >\u9ad8\u984d\u8acb\u6c42\u66f8\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046\u30ea\u30b9\u30af<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Thieu_sot_trong_quy_che_noi_bo_dan_den_bi_loai_chi_phi\" >\u5185\u90e8\u898f\u5b9a\u306e\u4e0d\u5099\u306b\u3088\u308a\u3001\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Luu_y_ve_dinh_danh_tai_khoan_ngan_hang_cua_nguoi_lao_dong\" >\u5f93\u696d\u54e1\u306e\u9280\u884c\u53e3\u5ea7\u8b58\u5225\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805<\/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\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_uy_quyen_cho_nhan_vien_chi_ho\"><\/span><b>\u5f93\u696d\u54e1\u306b\u3042\u306a\u305f\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4e0e\u3048\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ed6\u306e\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u8cc7\u91d1\u3092\u652f\u6255\u3046\u6a29\u9650\u3068\u306f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u696d\u52d9\u306e\u9042\u884c\u4e2d\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u3001\u500b\u4eba\u8cc7\u91d1\u307e\u305f\u306f\u524d\u6255\u3044\u91d1\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u8a31\u53ef\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u652f\u6255\u3044\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u4f1a\u793e\u306f\u6709\u52b9\u306a\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u5f93\u696d\u54e1\u306b\u6255\u3044\u623b\u3057\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u5f93\u696d\u54e1\u304c\u4ed6\u306e\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u8cc7\u91d1\u3092\u652f\u6255\u3046\u6a29\u9650\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u5f93\u3063\u3066\u6cd5\u7684\u62d8\u675f\u529b\u306e\u3042\u308b\u627f\u8a8d\u6587\u66f8\u306b\u3088\u3063\u3066\u6700\u521d\u304b\u3089\u6a19\u6e96\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_pho_bien_phat_sinh_khoan_chi_ho_thuc_te\"><\/span><b>\u4ed6\u4eba\u306e\u540d\u7fa9\u3067\u5b9f\u969b\u306b\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u4e00\u822c\u7684\u306a\u30b7\u30ca\u30ea\u30aa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4ed8\u4e0e\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u901a\u5e38\u3001\u6b21\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u767a\u751f\u3057\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;\">\u9060\u9694\u5730\u3078\u306e\u51fa\u5f35\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u30ec\u30f3\u30bf\u30ab\u30fc\u8cbb\u7528\u3001\u822a\u7a7a\u904b\u8cc3\u3001\u30bf\u30af\u30b7\u30fc\u6599\u91d1\u3092\u6255\u3044\u623b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u305f\u30ea\u30b9\u30c8\u306b\u5f93\u3063\u3066\u3001\u5efa\u8a2d\u76ee\u7684\u3067\u73fe\u5834\u3067\u5c11\u91cf\u306e\u8cc7\u6750\u3001\u5efa\u8a2d\u6750\u6599\u3001\u5de5\u5177\u304a\u3088\u3073\u6a5f\u5668\u3092\u8cfc\u5165\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u73fe\u5834\u306b\u304a\u3051\u308b\u63a5\u5f85\u8cbb\u3001\u4f1a\u8b70\u904b\u55b6\u8cbb\u3001\u307e\u305f\u306f\u7ba1\u7406\u8cbb\u306e\u652f\u6255\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u4e8b\u4f8b\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4e8b\u696d\u6240\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u3053\u3068\u304c\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u306b\u7b54\u3048\u308b\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_hinh_thuc_uy_quyen_chi_ho_doi_voi_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u6c7a\u6e08\u627f\u8a8d\u65b9\u5f0f\u306e\u5229\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u652f\u6255\u627f\u8a8d\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7d4c\u8cbb\u767a\u751f\u6642\u306e\u7169\u96d1\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u3053\u306e\u65b9\u6cd5\u306f\u5f93\u696d\u54e1\u304c\u7dca\u6025\u4e8b\u614b\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u4f34\u308f\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5f93\u696d\u54e1\u304c\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u305f\u3081\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u898f\u5247\u3001\u304a\u3088\u3073\u3053\u306e\u627f\u8a8d\u304c\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u3044\u3066\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_tai_Nghi_dinh_so_1812025ND-CP\"><\/span><b>\u6cd5\u7684\u6839\u62e0\uff1a\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7807\" aria-describedby=\"caption-attachment-7807\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7807\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u1ec1 \u1ee7y quy\u1ec1n nh\u00e2n vi\u00ean chi h\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7807\" class=\"wp-caption-text\">\u6cd5\u7684\u6839\u62e0\uff1a\u8077\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u653f\u4ee4181\/2025\/ND-CP\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e747\u67081\u65e5\u3088\u308a\u3001\u4ed6\u8005\u306e\u305f\u3081\u306b\u652f\u6255\u308f\u308c\u305f\u8cbb\u7528\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u3088\u308a\u660e\u78ba\u306b\u306a\u3063\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u7b2c26\u6761\u7b2c2\u9805\u7b2ci\u53f7\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u3001\u5f93\u696d\u54e1\u500b\u4eba\u304c\u975e\u73fe\u91d1\u6c7a\u6e08\u65b9\u6cd5\u3067\u652f\u6255\u3044\u3001\u305d\u306e\u5f8c\u3001\u4e8b\u696d\u4f53\u304c\u9280\u884c\u632f\u8fbc\u3067\u6255\u3044\u623b\u3057\u3092\u884c\u3046\u5834\u5408\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3057\u305f\u5834\u5408\u3001\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u8e0f\u307e\u308c\u3066\u3044\u308c\u3070\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u3001\u6700\u3082\u5f37\u529b\u306a\u6cd5\u7684\u6839\u62e0\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_hang_hoa_dich_vu_phuc_vu_san_xuat_kinh_doanh\"><\/span><b>\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u3067\u4f7f\u7528\u3055\u308c\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u652f\u6255\u3044\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5f53\u8a72\u4e8b\u696d\u4f53\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u5f79\u7acb\u3064\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u8cbb\u7528\u304c\u500b\u4eba\u6d88\u8cbb\u306e\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3001\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5b8c\u5168\u306a\u66f8\u985e\u304c\u63c3\u3063\u3066\u3044\u3066\u3082\u3001\u3053\u306e\u4ed5\u5165VAT\u306f\u7a0e\u52d9\u7533\u544a\u6642\u306b\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u60c5\u5831\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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><\/span><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u304b\u3089\u52a9\u8a00\u3068\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hinh_thuc_thanh_toan_khong_dung_tien_mat\"><\/span><b>\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u8cc7\u91d1\u306e\u6d41\u308c\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u898f\u5247\u3067\u3059\u3002\u5f93\u696d\u54e1\u306f\u3001\u500b\u4eba\u53e3\u5ea7\u304b\u3089\u8ca9\u58f2\u8005\u3078\u8cc7\u91d1\u3092\u9001\u91d1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u4f1a\u793e\u306f\u4f1a\u793e\u306e\u53e3\u5ea7\u304b\u3089\u3001\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u5f93\u696d\u54e1\u306e\u540c\u3058\u53e3\u5ea7\u3078\u8fd4\u91d1\u9001\u91d1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u653f\u4ee4181\/2025\/ND-CP\u3092\u53b3\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7d4c\u8cbb\u306e\u5206\u96e2\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ca_nhan_chi_ho_tren_5_trieu_dong\"><\/span><b>\u500b\u4eba\u304c\u4ed6\u4eba\u306b\u4ee3\u308f\u3063\u3066500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u652f\u6255\u3046\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u884c\u308f\u308c\u308b\u9ad8\u984d\u306a\u652f\u6255\u3044\uff08500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\uff09\u306f\u3001\u53d6\u5f15\u306e\u771f\u6b63\u6027\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u304b\u3089\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u76e3\u8996\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u304c\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u3068\u9001\u91d1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_hop_le_cua_hoa_don_phat_sinh_tai_du_an\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5927\u898f\u6a21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u8eca\u4e21\u3092\u30ec\u30f3\u30bf\u30eb\u3059\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306b\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u59d4\u4efb\u3059\u308b\u3053\u3068\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8acb\u6c42\u66f8\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u3001\u4f01\u696d\uff08\u4f01\u696d\u540d\u3001\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u542b\u3080\uff09\u5b9b\u3066\u306b\u767a\u884c\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u3001\u3053\u306e\u652f\u51fa\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u898f\u5b9a\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Viec_chuyen_khoan_truc_tiep_cho_tai_xe_co_duoc_chap_nhan\"><\/span><b>\u904b\u8ee2\u624b\u3078\u306e\u9280\u884c\u632f\u8fbc\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u306b\u3088\u308c\u3070\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u652f\u6255\u3044\u3092\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306e\u66f8\u9762\u306b\u3088\u308b\u59d4\u4efb\u72b6\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u767b\u9332\u3055\u308c\u305f\u4e8b\u696d\u4f53\u3067\u3042\u308b\u5834\u5408\u3001\u76f4\u63a5\u9280\u884c\u632f\u8fbc\u306b\u3088\u3063\u3066\u3001\u59d4\u4efb\u3055\u308c\u305f\u5f93\u696d\u54e1\u304c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u6709\u52b9\u306a\u7a0e\u984d\u63a7\u9664\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u4ef6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u306b\u3088\u308b\u3068\u2026 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u6e08\u5951\u7d04\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_quy_che_tai_chinh_noi_bo_trong_viec_xac_nhan_chi_phi\"><\/span><b>\u30b3\u30b9\u30c8\u691c\u8a3c\u306b\u304a\u3051\u308b\u5185\u90e8\u8ca1\u52d9\u898f\u5247\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u898f\u5247\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f15\u306e\u5408\u6cd5\u6027\u3092\u8a3c\u660e\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u6587\u66f8\u3067\u3059\u3002\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u4f1a\u793e\u3092\u4ee3\u8868\u3057\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u304c\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u5f53\u8a72\u53d6\u5f15\u304c\u9069\u5207\u306a\u8ca1\u52d9\u7ba1\u7406\u624b\u7d9a\u304d\u306b\u6e96\u62e0\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u652f\u6255\u3044\u3092\u7a0e\u984d\u63a7\u9664\u3068\u3057\u3066\u8a8d\u3081\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_chung_tu_can_thiet_de_bao_ve_chi_phi_chi_ho\"><\/span><b>\u7d4c\u8cbb\u8acb\u6c42\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7806\" aria-describedby=\"caption-attachment-7806\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7806\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP.jpg\" alt=\"B\u1ed9 h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed chi h\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7806\" class=\"wp-caption-text\">\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u308f\u308c\u305f\u8cbb\u7528\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u304a\u3088\u3073\u88cf\u4ed8\u3051\u8a3c\u62e0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u5f93\u3063\u3066\u5b89\u5168\u304b\u3064\u6700\u9069\u306a\u7a0e\u984d\u63a7\u9664\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u4e00\u5f0f\u3092\u6e96\u5099\u3059\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;\">VAT\u8acb\u6c42\u66f8\u306b\u306f\u6b63\u78ba\u306a\u4f01\u696d\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306e\u627f\u8a8d\u6587\u66f8\u307e\u305f\u306f\u51fa\u5f35\u306e\u6c7a\u5b9a\u306b\u306f\u3001\u653f\u4ee4181\/2025\/N\u0110-CP\u3067\u898f\u5b9a\u3055\u308c\u305f\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u3001\u7d4c\u8cbb\u306e\u8a73\u7d30\u3092\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;\">\u652f\u6255\u51e6\u7406\u65b9\u6cd5\u3092\u898f\u5b9a\u3057\u305f\u793e\u5185\u8ca1\u52d9\u898f\u5247\u306e\u5199\u3057\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u4ed5\u5165\u5148\u3078\u9001\u91d1\u3057\u305f\u969b\u306e\u9280\u884c\u632f\u8fbc\u306e\u9818\u53ce\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3001\u9280\u884c\u30b7\u30b9\u30c6\u30e0\u3092\u4ecb\u3057\u3066\u5f93\u696d\u54e1\u3078\u306e\u6255\u3044\u623b\u3057\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u793a\u3059\u30d3\u30b8\u30cd\u30b9\u6587\u66f8\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u898f\u5236\u5f53\u5c40\u3078\u306e\u652f\u6255\u3044\u3092\u5bb9\u6613\u306b\u7ba1\u7406\u3001\u7167\u5408\u3001\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u7cbe\u795e\u306b\u6cbf\u3063\u3066\u7a0e\u63a7\u9664\u6a29\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u6761\u4ef6\u3068\u6587\u66f8\u306e\u6982\u8981\u8868\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u306e\u6761\u4ef6\u3068\u66f8\u985e\uff08\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304f\uff09\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e00\u9023\u306e\u75c7\u72b6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u88dc\u8db3\u8cc7\u6599<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u6240\u6709<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\u306b\u306f\u3001\u4f1a\u793e\u540d\u3068\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u8a8d\u53ef<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5951\u7d04\u3001\u652f\u6255\u7fa9\u52d9\u306e\u5272\u308a\u5f53\u3066\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u900f\u660e\u6027<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u5f93\u696d\u54e1\u304a\u3088\u3073\u4f01\u696d\u306b\u3088\u308b\u652f\u6255\u3044\u627f\u8a8d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u306e\u5b9f\u7528\u6027<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53d7\u5165\u5831\u544a\u66f8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306b\u81ea\u793e\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u3053\u3068\u304c\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5c0b\u306d\u3089\u308c\u305f\u969b\u306b\u8aac\u660e\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u652f\u6255\u3044\u627f\u8a8d\u66f8\u306e\u539f\u672c\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_thuong_gap_va_luu_y_cho_ke_toan_doanh_nghiep\"><\/span><b>\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u76f4\u9762\u3059\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u7559\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u4ed6\u8005\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4ed8\u4e0e\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u696d\u52d9\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u304c\u3001\u9650\u5ea6\u984d\u3084\u652f\u6255\u3044\u65b9\u6cd5\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3057\u306a\u3044\u3068\u3001\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u652f\u6255\u3044\u627f\u8a8d\u304c\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u3001\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_thanh_toan_tien_mat_doi_voi_hoa_don_gia_tri_lon\"><\/span><b>\u9ad8\u984d\u8acb\u6c42\u66f8\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4e0a\u306f\u4ed6\u8005\u306e\u4ee3\u7406\u3067\u306e\u652f\u6255\u3044\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5f93\u696d\u54e1\u304c2,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u8acb\u6c42\u66f8\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u975e\u73fe\u91d1\u652f\u6255\u3044\u306e\u8981\u4ef6\u306b\u9055\u53cd\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5f93\u696d\u54e1\u306b\u4ed6\u8005\u306e\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4e0e\u3048\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u63a7\u9664\u306f\u5b8c\u5168\u306b\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_sot_trong_quy_che_noi_bo_dan_den_bi_loai_chi_phi\"><\/span><b>\u5185\u90e8\u898f\u5b9a\u306e\u4e0d\u5099\u306b\u3088\u308a\u3001\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u898f\u5247\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4ed6\u8005\u306e\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5f93\u696d\u54e1\u304c\u884c\u3046\u7a0e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u3059\u3079\u3066\u306e\u652f\u6255\u3044\u304c\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u5f93\u3063\u3066\u6b63\u5f0f\u306b\u627f\u8a8d\u3055\u308c\u305f\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_dinh_danh_tai_khoan_ngan_hang_cua_nguoi_lao_dong\"><\/span><b>\u5f93\u696d\u54e1\u306e\u9280\u884c\u53e3\u5ea7\u8b58\u5225\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u652f\u6255\u3044\u306b\u4f7f\u7528\u3059\u308b\u9280\u884c\u53e3\u5ea7\u306f\u3001\u5f93\u696d\u54e1\u540d\u7fa9\u3067\u767b\u9332\u3055\u308c\u305f\u53e3\u5ea7\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6255\u3044\u623b\u3057\u91d1\u3092\u8aa4\u3063\u305f\u53d7\u53d6\u4eba\u306b\u9001\u91d1\u3059\u308b\u3068\u3001\u900f\u660e\u6027\u304c\u640d\u306a\u308f\u308c\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u5f93\u696d\u54e1\u652f\u6255\u627f\u8a8d\u306e\u7a0e\u63a7\u9664\u8cc7\u683c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\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;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306b\u4ed6\u8005\u306e\u4ee3\u7406\u3067\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u4e0e\u3048\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u653f\u4ee4181\/2025\/ND-CP\u3092\u9075\u5b88\u3057\u3066\u3044\u308c\u3070\u3001\u5168\u984d\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u4fdd\u8b77\u3059\u308b\u9375\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u66f8\u985e\u3001\u6b63\u3057\u3044\u4f01\u696d\u540d\u7fa9\u306e\u8acb\u6c42\u66f8\u3001\u305d\u3057\u3066\u53b3\u683c\u306a\u8ca1\u52d9\u898f\u5247\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u3088\u308a\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u5e9c\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30ea\u30b7\u30fc\u307e\u305f\u306f\u5c02\u9580\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\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><strong>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b>\u00a0No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/li>\n<li aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c \u1ee7y quy\u1ec1n cho nh\u00e2n vi\u00ean chi h\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf t\u1ea1i d\u1ef1 \u00e1n ho\u1eb7c \u0111i c\u00f4ng t\u00e1c. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00e0y ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 kho\u1ea3n chi h\u1ed9 qua nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7804","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\/7804","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=7804"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7804\/revisions"}],"predecessor-version":[{"id":7829,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7804\/revisions\/7829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7805"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}