{"id":7849,"date":"2026-03-16T23:42:52","date_gmt":"2026-03-17T06:42:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7849"},"modified":"2026-03-18T19:19:15","modified_gmt":"2026-03-19T02:19:15","slug":"cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306f\u3001\u5bb6\u8a08\u4e8b\u696d\u3092\u4ee3\u8868\u3057\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u969b\u306e\u91cd\u8981\u306a\u5909\u66f4\u70b9\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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400;\">\u30bd\u30f3\u30e9\u5dde\u7a0e\u52d9\u5c40\u304c2026\u5e743\u67084\u65e5\u306b\u767a\u884c\u3057\u305f\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306b\u3088\u308b\u3068\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u3042\u308b\u7d44\u7e54\u306f\u3001\u591a\u304f\u306e\u4e8b\u696d\u652f\u63f4\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u4e16\u5e2f\u306b\u4ee3\u308f\u3063\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u3002\u3053\u306e\u5909\u66f4\u306f\u30012026\u5e741\u67081\u65e5\u304b\u3089\u4e8b\u696d\u4e16\u5e2f\u306b\u5bfe\u3059\u308b\u4e00\u62ec\u7d0d\u7a0e\u65b9\u5f0f\u304c\u5b8c\u5168\u306b\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3046\u3082\u306e\u3067\u3001\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u7ba1\u7406\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u8abf\u6574\u306b\u3064\u306a\u304c\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u7a3f\u3067\u306f\u3001\u65b0\u305f\u306a\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u4e0a\u3067\u3001\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3001\u6cd5\u7684\u6839\u62e0\u3001\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u5206\u6790\u3059\u308b\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/13l1GFE-3oWS_S7xn6Y_ncATp89cs89PW\/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_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\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\" >\u306a\u305c\u4f01\u696d\u306f\u3001\u5bb6\u8a08\u7d4c\u55b6\u306e\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u306e\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\" >\u5bb6\u8a08\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u652f\u6255\u3044\u3092\u5ec3\u6b62\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\" >\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u306e\u65b0\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\" >\u4f01\u696d\u304c\u5bb6\u8a08\u7d4c\u55b6\u306e\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Hach_toan_chi_phi_dung_chung_tu\" >\u8a3c\u62e0\u66f8\u985e\u3092\u7528\u3044\u3066\u3001\u7d4c\u8cbb\u3092\u6b63\u3057\u304f\u8a08\u4e0a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Kiem_trang_phap_ly_cua_ho_kinh_doanh\" >\u5bb6\u5ead\u5185\u30d3\u30b8\u30cd\u30b9\u306e\u6cd5\u7684\u5730\u4f4d\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\" >\u4f1a\u793e\u304c\u5bb6\u8a08\u7d4c\u55b6\u306e\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u5bb6\u8a08\u7d4c\u55b6\u4e8b\u696d\u8005\u306e\u8cac\u4efb\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Tu_ke_khai_doanh_thu\" >\u53ce\u5165\u306e\u81ea\u5df1\u7533\u544a<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Xuat_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\" >2026\u5e74\u4ee5\u524d\u30682026\u5e74\u4ee5\u964d\u306e\u7d0d\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u6bd4\u8f03\u3059\u308b\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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\" >\u5bb6\u8a08\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u969b\u306e\u898f\u5247\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#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=\"Quy_dinh_moi_ve_nop_thue_thay_cho_ho_kinh_doanh_theo_Cong_van_so_241SLA-QLDN\"><\/span><b>\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306b\u57fa\u3065\u304f\u3001\u5bb6\u8a08\u4e8b\u696d\u3092\u4ee3\u8868\u3057\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u969b\u306e\u65b0\u305f\u306a\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u30012026\u5e74\u4ee5\u964d\u3001\u7d0d\u7a0e\u7d44\u7e54\u306f\u3001\u5546\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u767a\u751f\u3059\u308b\u7279\u5b9a\u306e\u5171\u901a\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u4e16\u5e2f\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u8cbb\u7528\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\u308c\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;\">\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u307e\u305f\u306f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u3001\u5546\u53d6\u5f15\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u3067\u306e\u8ca9\u58f2\u5272\u5f15\u3001\u652f\u6255\u3044\u5272\u5f15\u3001\u307e\u305f\u306f\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u30d7\u30ed\u30b0\u30e9\u30e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u92ad\u7684\u652f\u63f4\u307e\u305f\u306f\u73fe\u7269\u306b\u3088\u308b\u652f\u63f4\u306f\u3001\u8cc3\u91d1\u307e\u305f\u306f\u7d66\u4e0e\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5951\u7d04\u9055\u53cd\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3001\u307e\u305f\u306f\u4e8b\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u7684\u63f4\u52a9\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u8abf\u6574\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u5927\u5e45\u306b\u7c21\u7d20\u5316\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u8cac\u4efb\u304c\u672c\u6765\u306e\u4e3b\u4f53\u3001\u3059\u306a\u308f\u3061\u5bb6\u8a08\u7d4c\u55b6\u3084\u76f4\u63a5\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u4e8b\u696d\u4f53\u306b\u79fb\u7ba1\u3055\u308c\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\u306a\u305c\u4f01\u696d\u306f\u3001\u5bb6\u8a08\u7d4c\u55b6\u306e\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u524d\u306f\u3001\u5bb6\u5185\u4f01\u696d\u306e\u5927\u534a\u304c\u5b9a\u984d\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u53ce\u76ca\u3068\u7d0d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u4f01\u696d\u304c\u5bb6\u5185\u4f01\u696d\u306b\u30dc\u30fc\u30ca\u30b9\u3084\u652f\u63f4\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u5bb6\u5185\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u307e\u3057\u305f\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f840\/2021\/TT-BTC\u3002<\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u8b70\u4f1a\u304c\u6cd5\u6848\u3092\u5236\u5b9a\u3057\u305f\u3053\u3068\u3067\u7a0e\u5236\u306f\u5909\u66f4\u3055\u308c\u305f\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6c7a\u8b70198\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u5bb6\u8a08\u4e8b\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u4e00\u62ec\u8ab2\u7a0e\u65b9\u5f0f\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u65b9\u5f0f\u306b\u5207\u308a\u66ff\u3048\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u62ec\u8ab2\u7a0e\u65b9\u5f0f\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u4e00\u62ec\u8ab2\u7a0e\u306e\u5bfe\u8c61\u8005\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u4e8b\u696d\u8005\u4e16\u5e2f\u306e\u4ee3\u7406\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3082\u4e0d\u9069\u5207\u3068\u306a\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u5b9f\u65bd\u306e\u6a19\u6e96\u5316\u3092\u56f3\u308b\u305f\u3081\u3001\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306a\u3069\u306e\u6307\u91dd\u6587\u66f8\u3092\u767a\u884c\u3057\u305f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u652f\u6255\u3044\u3092\u5ec3\u6b62\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7852\" aria-describedby=\"caption-attachment-7852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7852\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e3i b\u1ecf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7852\" class=\"wp-caption-text\">\u5bb6\u8a08\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u652f\u6255\u3044\u3092\u5ec3\u6b62\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6c7a\u8b70198\/2025\/ND-CP\u306f\u3001\u500b\u5225\u7d4c\u6e08\u90e8\u9580\u306b\u304a\u3051\u308b\u7a0e\u52d9\u7ba1\u7406\u306e\u8ee2\u63db\u70b9\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u62ec\u8ab2\u7a0e\u65b9\u5f0f\u306f2026\u5e74\u304b\u3089\u6b63\u5f0f\u306b\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5185\u55b6\u4e8b\u696d\u306f\u3001\u5b9f\u969b\u306e\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u81ea\u5df1\u7533\u544a\u3057\u3001\u81ea\u5df1\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u304f\u7ba1\u7406\u30e2\u30c7\u30eb\u3078\u306e\u79fb\u884c\u3092\u9032\u3081\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u5909\u66f4\u306f\u3001\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u81ea\u5df1\u7533\u544a\u3001\u81ea\u5df1\u7d0d\u4ed8\u3001\u81ea\u5df1\u8cac\u4efb\u306e\u539f\u5247\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u8005\u5411\u3051\u306e\u65b0\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u7ba1\u7406\u30e2\u30c7\u30eb\u306e\u4e0b\u3067\u306f\u3001\u5bb6\u8a08\u4e8b\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u5b9f\u969b\u306e\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u4e3b\u306a\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u306e\u57fa\u6e96\u984d\u3092\u4e0b\u56de\u308b\u53ce\u76ca\uff1a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e73\u5747\u53ce\u5165\uff1a\u56db\u534a\u671f\u3054\u3068\u3001\u307e\u305f\u306f\u5b9a\u671f\u7684\u306b\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u9ad8\u53ce\u76ca\u306e\u5834\u5408\uff1a\u3088\u308a\u53b3\u683c\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u767a\u884c\u306e\u624b\u7d9a\u304d\u3092\u5c0e\u5165\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u4ed5\u7d44\u307f\u306f\u3001\u5f93\u6765\u306e\u56fa\u5b9a\u7a0e\u7387\u5236\u5ea6\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4e8b\u696d\u8005\u306f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\u4f01\u696d\u304c\u5bb6\u8a08\u7d4c\u55b6\u306e\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306e\u767a\u884c\u306b\u4f34\u3044\u3001\u4f01\u696d\u306f\u5bb6\u8a08\u95a2\u9023\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u624b\u9806\u3068\u6587\u66f8\u7ba1\u7406\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_dung_chung_tu\"><\/span><b>\u8a3c\u62e0\u66f8\u985e\u3092\u7528\u3044\u3066\u3001\u7d4c\u8cbb\u3092\u6b63\u3057\u304f\u8a08\u4e0a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30dc\u30fc\u30ca\u30b9\u3001\u5272\u5f15\u3001\u307e\u305f\u306f\u88dc\u52a9\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u4f9d\u7136\u3068\u3057\u3066\u59a5\u5f53\u306a\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\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;\">\u5546\u696d\u5951\u7d04\u307e\u305f\u306f\u5408\u610f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u652f\u6255\u3044\u4f1d\u7968<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u3092\u55b6\u3080\u4e16\u5e2f\u304c\u767a\u884c\u3057\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u3082\u3057\u3042\u308c\u3070\uff09<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4ee5\u524d\u306e\u3088\u3046\u306b\u7d0d\u7a0e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_trang_phap_ly_cua_ho_kinh_doanh\"><\/span><b>\u5bb6\u5ead\u5185\u30d3\u30b8\u30cd\u30b9\u306e\u6cd5\u7684\u5730\u4f4d\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u78ba\u8a8d\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u5185\u4e8b\u696d\u306e\u7d0d\u7a0e\u8005\u756a\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u72b6\u6cc1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u6a5f\u80fd<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5c06\u6765\u306e\u7a0e\u52d9\u7533\u544a\u3084\u76e3\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\"><\/span><b>\u4f1a\u793e\u304c\u5bb6\u8a08\u7d4c\u55b6\u306e\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u5bb6\u8a08\u7d4c\u55b6\u4e8b\u696d\u8005\u306e\u8cac\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7851\" aria-describedby=\"caption-attachment-7851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7851\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg\" alt=\"Tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1ed9p thu\u1ebf thay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7851\" class=\"wp-caption-text\">\u4f1a\u793e\u304c\u5bb6\u8a08\u7d4c\u55b6\u306e\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u5bb6\u8a08\u7d4c\u55b6\u4e8b\u696d\u8005\u306e\u8cac\u4efb\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u5bb6\u5185\u4e8b\u696d\u304c\u7d0d\u7a0e\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u76f4\u63a5\u7684\u306a\u8cac\u4efb\u3092\u8ca0\u3046\u4e3b\u4f53\u3068\u306a\u308b\u3002\u3053\u308c\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u7fa9\u52d9\u304c\u4f34\u3046\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_ke_khai_doanh_thu\"><\/span><b>\u53ce\u5165\u306e\u81ea\u5df1\u7533\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bb6\u5185\u4e8b\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u542b\u3081\u3001\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u3059\u3079\u3066\u306e\u53ce\u76ca\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u306b\u3088\u308b\u53ce\u76ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u30dc\u30fc\u30ca\u30b9\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5951\u7d04\u5272\u5f15\u307e\u305f\u306f\u88dc\u511f\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u4ee5\u4e0b\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5185\u4f01\u696d\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u305d\u306e\u8cbb\u7528\u3092\u6b63\u5f53\u306a\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306b\u57fa\u3065\u304f\u5bb6\u8a08\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5236\u5909\u66f4\u306b\u4f34\u3044\u3001\u30dd\u30ea\u30b7\u30fc\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u3057\u3001\u7a0e\u52d9\u66f8\u985e\u3092\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u306f\u3001\u4e8b\u696d\u8005\u304c\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u7167\u3057\u3001\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u7533\u544a\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u304a\u3088\u3073\u65b0\u898f\u5247\u306e\u9075\u5b88\u304c\u6b63\u78ba\u304b\u3064\u8fc5\u901f\u306b\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\"><\/span><b>2026\u5e74\u4ee5\u524d\u30682026\u5e74\u4ee5\u964d\u306e\u7d0d\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u6bd4\u8f03\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u7b2c241\/SLA-QLDN\u53f7\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u304a\u3088\u3073\u5bb6\u8a08\u4e8b\u696d\u8005\u304c\u5bb6\u8a08\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u5909\u66f4\u70b9\u3092\u660e\u78ba\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3001\u66f8\u985e\u4f5c\u6210\u3001\u7ba1\u7406\u65b9\u6cd5\u306b\u304a\u3051\u308b\u4e3b\u306a\u76f8\u9055\u70b9\u3092\u307e\u3068\u3081\u3001\u4e00\u62ec\u7d0d\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u304b\u3089\u81ea\u5df1\u7533\u544a\u30e1\u30ab\u30cb\u30ba\u30e0\u3078\u306e\u79fb\u884c\u306e\u6027\u8cea\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\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;\">2026\u5e74\u4ee5\u524d\u30682026\u5e74\u4ee5\u964d\u306e\u5bb6\u8a08\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u6bd4\u8f03\u3059\u308b\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u57fa\u6e96<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2026\u5e74\u4ee5\u524d<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2026\u5e74\u304b\u3089<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u62ec\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u306b\u57fa\u3065\u304f\u5ba3\u8a00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bb6\u8a08\u3092\u652f\u3048\u306a\u304c\u3089\u4e8b\u696d\u3092\u55b6\u3080\u4eba\u3005\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u306e\u4e8b\u696d\u306f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bb6\u8a08\u7d4c\u55b6\u306e\u4e8b\u696d\u306f\u3001\u81ea\u5206\u81ea\u8eab\u306b\u7d66\u6599\u3092\u652f\u6255\u3046\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u7cbe\u7b97\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u66f8\u985e\u304a\u3088\u3073\u7d0d\u7a0e\u9818\u53ce\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96fb\u5b50\u6c7a\u6e08\u4f1d\u7968\u304a\u3088\u3073\u8acb\u6c42\u66f8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u30e1\u30ab\u30cb\u30ba\u30e0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ce\u76ca\u76ee\u6a19\u306e\u8a2d\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306b\u304a\u3051\u308b\u5909\u66f4\u306f\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u7a0e\u52d9\u7ba1\u7406\u30e2\u30c7\u30eb\u304b\u3089\u30c7\u30fc\u30bf\u99c6\u52d5\u578b\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u79fb\u884c\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>\u5bb6\u8a08\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u969b\u306e\u898f\u5247\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u898f\u5247\u306f2026\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066\u6cd5\u7684\u9069\u7528\u539f\u5247\u3092\u8a8d\u8b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u751f\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u5bb6\u8a08\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u4ed5\u7d44\u307f\u306e\u4e0b\u3067\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u306e\u53d6\u5f15\u306f\u3001\u516c\u5f0f\u66f8\u7c21\u7b2c241\/SLA-QLDN\u53f7\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u65b0\u3057\u3044\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u8907\u6570\u306e\u6587\u66f8\u306e\u5185\u5bb9\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3001\u6cd5\u7684\u52b9\u529b\u304c\u9ad8\u3044\u6587\u66f8\u3001\u307e\u305f\u306f\u5f8c\u306b\u767a\u884c\u3055\u308c\u305f\u6587\u66f8\u3092\u512a\u5148\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u6cd5\u4ee4\u516c\u5e03\u6cd5\u306e\u539f\u5247\u306b\u5f93\u3046\u3079\u304d\u3067\u3042\u308b\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;\">\u516c\u5f0f\u6587\u66f8\u7b2c241\/SLA-QLDN\u53f7\u306e\u767a\u884c\u306b\u3088\u308a\u30012026\u5e74\u306e\u7a0e\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5909\u66f4\u70b9\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4f01\u696d\u306f\u3001\u5bb6\u8a08\u4f01\u696d\u306b\u4ee3\u308f\u3063\u3066\u8cbf\u6613\u652f\u63f4\u91d1\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5909\u66f4\u306f\u3001\u4e00\u62ec\u8ab2\u7a0e\u5236\u5ea6\u306e\u5b8c\u5168\u5ec3\u6b62\u3068\u3001\u81ea\u5df1\u7533\u544a\u30fb\u81ea\u5df1\u7d0d\u4ed8\u65b9\u5f0f\u3078\u306e\u79fb\u884c\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u305f\u306a\u72b6\u6cc1\u4e0b\u3067\u306f\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u7ba1\u7406\u6587\u66f8\u3092\u3088\u308a\u53b3\u683c\u306b\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5bb6\u8a08\u4e8b\u696d\u8005\u306f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u7a4d\u6975\u7684\u306b\u5c65\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u901a\u9054\u7b2c241\/SLA-QLDN\u53f7\u306e\u898f\u5b9a\u3092\u7406\u89e3\u3057\u3001\u6b63\u78ba\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u73fe\u884c\u306e\u7a0e\u5236\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3067\u304d\u308b\u3088\u3046\u306b\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\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30e2\u30c7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059: <\/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\u6c0f<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Man\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002\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\u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>\u30bd\u30fc\u30b9\uff1a<\/strong> <span style=\"color: #ff0000;\">\u30d9\u30c8\u30ca\u30e0\u6cd5<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong nhi\u1ec1u n\u0103m qua, c\u01a1 ch\u1ebf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng, chi\u1ebft kh\u1ea5u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho \u0111\u1ed1i t\u00e1c l\u00e0 h\u1ed9 kinh doanh. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 ch\u1ebf n\u00e0y \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng. Theo C\u00f4ng v\u0103n s\u1ed1 241\/SLA-QLDN ban h\u00e0nh ng\u00e0y 04\/03\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh S\u01a1n La, c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u00f4ng c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai v\u00e0 n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi nhi\u1ec1u kho\u1ea3n chi h\u1ed7 tr\u1ee3 th\u01b0\u01a1ng m\u1ea1i. S\u1ef1 thay \u0111\u1ed5i n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7850,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7849","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\/7849","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=7849"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7849\/revisions"}],"predecessor-version":[{"id":7880,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7849\/revisions\/7880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7850"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}