{"id":7872,"date":"2026-03-18T01:13:10","date_gmt":"2026-03-18T08:13:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7872"},"modified":"2026-03-19T20:31:06","modified_gmt":"2026-03-20T03:31:06","slug":"thong-tu-20-2026-tt-btc-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/","title":{"rendered":"\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306e5\u3064\u306e\u91cd\u8981\u306a\u65b0\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u8fd1\u767a\u884c\u3055\u308c\u305f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u8a18\u9332\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u81ea\u5df1\u6c7a\u5b9a\u30e1\u30ab\u30cb\u30ba\u30e0\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u304a\u3088\u3073\u5916\u56fd\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u5909\u66f4\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u65b0\u3057\u3044\u898f\u5236\u306f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u5b9f\u52d9\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u30012025\u5e74\u4ee5\u964d\u306e\u7d0d\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u6226\u7565\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\u901a\u9054\u3067\u6ce8\u76ee\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u6790\u3057\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f820\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u4f01\u696d\u304c\u898f\u5236\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Hf52hi5BiZozj1GcbG3EWJvh1NdZEA1U\/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 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href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\" >\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Cach_thuc_hien_uu_dai_thue\" >\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_doanh_nghiep_can_luu_tru\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\" >\u5916\u56fd\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u7533\u544a\u66f8\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Dang_ky_von_dau_tu_mo_rong\" >\u6295\u8cc7\u8cc7\u91d1\u62e1\u5927\u306e\u305f\u3081\u306e\u767b\u9332<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\" >\u79d1\u5b66\u6280\u8853\u958b\u767a\u57fa\u91d1\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u305f\u8cc7\u7523<\/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-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#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=\"Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e743\u670812\u65e5\u3001\u8ca1\u52d9\u7701\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u304a\u3088\u3073\u653f\u4ee4320\/2025\/N\u0110-CP\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6587\u66f8\u3067\u3042\u308b\u901a\u905420\/2026\/TT-BTC\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u9054\u306f2026\u5e743\u670812\u65e5\u304b\u3089\u767a\u52b9\u3057\u30012025\u5e74\u4ee5\u964d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u65e7\u898f\u5b9a\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u901a\u905420\/2026\/TT-BTC\u306f\u516c\u5f0f\u306b\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\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;\">\u5b8c\u5168\u306b\u4ea4\u63db\u3059\u308b <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f878\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f896\/2015\/TT-BTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u904e\u53bb\u306e\u901a\u9054\u306b\u6563\u5728\u3057\u3066\u3044\u305f\u3044\u304f\u3064\u304b\u306e\u898f\u5b9a\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u65b0\u6587\u66f8\u306e\u767a\u884c\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5236\u30922025\u5e74\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u3068\u6574\u5408\u3055\u305b\u308b\u306e\u306b\u5f79\u7acb\u3064\u3068\u3068\u3082\u306b\u3001\u7d4c\u8cbb\u306e\u8a18\u9332\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3001\u53ce\u76ca\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u5b9f\u52d9\u7684\u306a\u898f\u5236\u3092\u66f4\u65b0\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u3001\u901a\u905420\/2026\/TT-BTC\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7875\" aria-describedby=\"caption-attachment-7875\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7875\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn quan tr\u1ecdng trong Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7875\" class=\"wp-caption-text\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u3001\u901a\u905420\/2026\/TT-BTC\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u3084\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u65b0\u3057\u3044\u898f\u5236\u3092\u5bb9\u6613\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u901a\u905420\/2026\/TT-BTC\u3067\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u66f8\u985e\u4f5c\u6210\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u5b9a\u6642\u671f\u3001\u5916\u56fd\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306a\u3069\u3001\u591a\u304f\u306e\u91cd\u8981\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u3092\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u969b\u306b\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u7d4c\u8cbb\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u306b\u3088\u308c\u3070\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7d4c\u8cbb\u306b\u306f\u3001\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u8acb\u6c42\u66f8\u3001\u88cf\u4ed8\u3051\u3068\u306a\u308b\u66f8\u985e\u3001\u304a\u3088\u3073\u5404\u7d4c\u8cbb\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u66f8\u985e\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u8cbb\u7528\u9805\u76ee\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\"><\/span><b>\u56fd\u9632\u304a\u3088\u3073\u5b89\u5168\u4fdd\u969c\u306e\u305f\u3081\u306e\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u6e96\u5099\u3092\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;\">\u540c\u793e\u304c\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u6240\u8f44\u5b98\u5e81\u304b\u3089\u306e\u78ba\u8a8d\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u5185\u306e\u515a\u7d44\u7e54\u307e\u305f\u306f\u793e\u4f1a\u653f\u6cbb\u7d44\u7e54\u3078\u306e\u8ca1\u653f\u652f\u63f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\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;\">\u7d44\u7e54\u306e\u8a2d\u7acb\u307e\u305f\u306f\u904b\u55b6\u898f\u5247\u306b\u95a2\u3059\u308b\u6c7a\u5b9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u63f4\u8981\u8acb\u3001\u307e\u305f\u306f\u8cc7\u91d1\u306e\u4f7f\u9014\u8a08\u753b\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dao_tao_nghe_cho_nguoi_lao_dong\"><\/span><b>\u52b4\u50cd\u8005\u306e\u8077\u696d\u8a13\u7df4\u306b\u304b\u304b\u308b\u8cbb\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\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;\">\u96c7\u7528\u5951\u7d04\u66f8\u307e\u305f\u306f\u52b4\u50cd\u5354\u7d04\u306b\u306f\u3001\u7814\u4fee\u8cbb\u7528\u306b\u95a2\u3059\u308b\u6761\u9805\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u54e1\u3092\u8a13\u7df4\u306b\u6d3e\u9063\u3059\u308b\u3068\u3044\u3046\u6c7a\u5b9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30b9\u767b\u9332\u30d5\u30a9\u30fc\u30e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u4fee\u30b3\u30fc\u30b9\u4fee\u4e86\u8a3c\u660e\u66f8\u307e\u305f\u306f\u4fee\u4e86\u78ba\u8a8d\u66f8\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\"><\/span><b>\u8077\u5834\u306b\u304a\u3051\u308bHIV\/AIDS\u4e88\u9632\u306e\u305f\u3081\u306e\u652f\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u3053\u306e\u652f\u51fa\u306b\u95a2\u3057\u3066\u793e\u5185\u898f\u5247\u307e\u305f\u306f\u898f\u5b9a\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_tai_tro_cho_xa_hoi\"><\/span><b>\u793e\u4f1a\u8cc7\u91d1\u8abf\u9054<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u63d0\u4f9b\u5bfe\u8c61\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;\">\u6559\u80b2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533b\u5b66<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u5316\u6d3b\u52d5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u7136\u707d\u5bb3\u3084\u4f1d\u67d3\u75c5\u3092\u514b\u670d\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u601d\u3044\u3084\u308a\u306e\u5bb6\u3001\u9023\u5e2f\u306e\u5bb6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79d1\u5b66\u7814\u7a76\u3068\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u5fc5\u8981\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;\">\u5f53\u4e8b\u8005\u9593\u306e\u30b9\u30dd\u30f3\u30b5\u30fc\u30b7\u30c3\u30d7\u3092\u78ba\u8a8d\u3059\u308b\u5408\u610f\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30dd\u30f3\u30b5\u30fc\u304a\u3088\u3073\u30b9\u30dd\u30f3\u30b5\u30fc\u30b7\u30c3\u30d7\u53d7\u9818\u8005\u306e\u7f72\u540d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u8cc7\u91d1\u63d0\u4f9b\u6a5f\u95a2\u304b\u3089\u306e\u8ffd\u52a0\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\"><\/span><b>\u79d1\u5b66\u7814\u7a76\u304a\u3088\u3073\u6280\u8853\u9769\u65b0\u3078\u306e\u652f\u51fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u79d1\u5b66\u7814\u7a76\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3001\u307e\u305f\u306f\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u305f\u3081\u306e\u652f\u51fa\u306f\u3001\u79d1\u5b66\u6280\u8853\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u304a\u3088\u3073\u653f\u4ee4320\/2025\/ND-CP\u306e\u898f\u5247\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\"><\/span><b>\u81ea\u7136\u707d\u5bb3\u307e\u305f\u306f\u4e0d\u53ef\u6297\u529b\u4e8b\u8c61\u306b\u3088\u308b\u640d\u5931<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\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;\">\u640d\u50b7\u3057\u305f\u8cc7\u7523\u306e\u76ee\u9332<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7834\u640d\u54c1\u76ee\u9332<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u91d1\u8acb\u6c42\u66f8\u985e\uff08\u3082\u3057\u3042\u308c\u3070\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ce0\u511f\u8cac\u4efb\u3092\u898f\u5b9a\u3059\u308b\u6587\u66f8\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\"><\/span><b>\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u4e00\u90e8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u9054\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u7d4c\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\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;\">\u5f7c\u5973\u306f\u5165\u672d\u306b\u53c2\u52a0\u3057\u305f\u304c\u3001\u843d\u672d\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f7c\u3089\u306f\u65b0\u88fd\u54c1\u306e\u958b\u767a\u3092\u8a66\u307f\u307e\u3057\u305f\u304c\u3001\u6210\u529f\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u308b\u524d\u306e\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u3060\u7a3c\u50cd\u3057\u3066\u3044\u306a\u3044\u30a4\u30f3\u30d5\u30e9\u3092\u8cc3\u8cb8\u306b\u51fa\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7834\u640d\u307e\u305f\u306f\u9673\u8150\u5316\u3057\u305f\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u8cbb\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u500b\u4eba\u304b\u3089\u306e\u8cc7\u7523\u306e\u8cc3\u501f\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304b\u3089\u306e\u5546\u54c1\u306e\u8cfc\u5165\u3001\u5546\u54c1\u306e\u672a\u6255\u3044\u91d1\u306e\u7cbe\u7b97\u306a\u3069\u3001\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u3001\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7874\" aria-describedby=\"caption-attachment-7874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7874\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg\" alt=\"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7874\" class=\"wp-caption-text\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306e\u6ce8\u76ee\u3059\u3079\u304d\u70b9\u306e1\u3064\u306f\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u81ea\u5df1\u7533\u544a\u5236\u5ea6\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u5185\u5bb9\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;\">\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u3054\u81ea\u8eab\u3067\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u81ea\u5df1\u7533\u544a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u4e8b\u524d\u767b\u9332\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_hien_uu_dai_thue\"><\/span><b>\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\uff08\u69d8\u5f0f03\/TNDN\uff09\u306b\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u4ed8\u9332\u3068\u3068\u3082\u306b\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u76f4\u63a5\u8a18\u8f09\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;\">\u30aa\u30d5\u30a1\u30fc\u306e\u7a2e\u985e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u7528\u7a0e\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u514d\u9664\u671f\u9593<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u3055\u308c\u308b\u7a0e\u984d\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_doanh_nghiep_can_luu_tru\"><\/span><b>\u696d\u52d9\u8a18\u9332\u306f\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\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;\">\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8a3c\u5238<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u8a8d\u5b9a\u8a3c\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u512a\u9047\u63aa\u7f6e\u5bfe\u8c61\u6d3b\u52d5\u304b\u3089\u306e\u53ce\u5165\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u3067\u306f\u3001\u512a\u9047\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u5225\u9014\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u76f4\u3061\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u307e\u305f\u306f\u67fb\u5bdf\u306e\u969b\u306b\u63d0\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_ap_dung_uu_dai_sai\"><\/span><b>\u8aa4\u3063\u305f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306e\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u4f01\u696d\u304c\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u8cc7\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7d50\u679c\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\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;\">\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u3055\u308c\u305f\u7a0e\u984d\u3092\u5fb4\u53ce\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u6599\u91d1\u3092\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306e\u8ce6\u8ab2\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_tinh_thue\"><\/span><b>\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u5165\u306e\u6c7a\u5b9a\u6642\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u9054\u306f\u307e\u305f\u3001\u7279\u5b9a\u306e\u7279\u5225\u306a\u5834\u5408\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6307\u91dd\u3082\u793a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_trong_nuoc\"><\/span><b>\u56fd\u5185\u4f01\u696d\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4e3b\u306a\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\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;\">\u5546\u54c1\u306e\u8f38\u51fa\uff1a\u5951\u7d04\u306b\u57fa\u3065\u304f\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u6642\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u822a\u7a7a\u8ca8\u7269\uff1a\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u5b8c\u4e86\u6642\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u304a\u3088\u3073\u8a2d\u7f6e\uff1a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u4f5c\u696d\u91cf\u306e\u627f\u8a8d\u5f8c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u6c17\u3068\u6c34\u9053\u6599\u91d1\uff1a\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30e1\u30fc\u30bf\u30fc\u306e\u8aad\u307f\u53d6\u308a\u5024\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\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;\">\u8cc7\u672c\u79fb\u8ee2\uff1a\u79fb\u8ee2\u5951\u7d04\u304c\u767a\u52b9\u3059\u308b\u6642\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u8b72\u6e21\uff1a\u53d6\u5f15\u304c\u5b9f\u884c\u3055\u308c\u308b\u6642\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u5951\u7d04\uff1a\u6ce8\u6587\u57f7\u884c\u6642\u307e\u305f\u306f\u5951\u7d04\u6e80\u4e86\u6642\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u9054\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u8acb\u8ca0\u696d\u8005\u3078\u306e\u8ab2\u7a0e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u3055\u3089\u306b\u660e\u78ba\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9069\u7528\u5bfe\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u4f01\u696d\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;\">E\u30b3\u30de\u30fc\u30b9\u307e\u305f\u306f\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5546\u54c1\u306e\u6d41\u901a\u307e\u305f\u306f\u914d\u9001\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung\"><\/span><b>\u3053\u308c\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u30b1\u30fc\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u4ed5\u7d44\u307f\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u6d3b\u52d5\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d3b\u52d5\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;\">\u56fd\u5883\u691c\u554f\u6240\u3067\u306e\u914d\u9054\u306b\u306f\u3001\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3059\u3079\u3066\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u969b\u901a\u4fe1\u6599\u91d1\u306f\u5206\u5272\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue\"><\/span><b>\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3092\u7528\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e = \u8ab2\u7a0e\u5bfe\u8c61\u53ce\u76ca \u00d7 \u53ce\u76ca\u306e1%\uff5e3%\u306e\u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u3053\u306b\u306f\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">%\u6bd4\u306f\u6d3b\u52d5\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306f\u7d045%\u3001\u8cbf\u6613\u696d1\u306f\u7d042%\u3001\u5efa\u8a2d\u696d2\u306f\u7d045%\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_noi_dung_khac_can_luu_y\"><\/span><b>\u305d\u306e\u4ed6\u6ce8\u610f\u3059\u3079\u304d\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u5185\u5bb9\u306b\u52a0\u3048\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u591a\u304f\u306e\u91cd\u8981\u306a\u554f\u984c\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\"><\/span><b>\u5916\u56fd\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u7533\u544a\u66f8\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u3001\u653f\u4ee4320\/2025\/ND-CP\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_von_dau_tu_mo_rong\"><\/span><b>\u6295\u8cc7\u8cc7\u91d1\u62e1\u5927\u306e\u305f\u3081\u306e\u767b\u9332<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8cc7\u672c\u306e\u5897\u984d\u767b\u9332\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5b9f\u65bd\u3055\u308c\u305f\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\"><\/span><b>\u79d1\u5b66\u6280\u8853\u958b\u767a\u57fa\u91d1\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u305f\u8cc7\u7523<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u304c\u5f62\u6210\u3055\u308c\u308b\u5834\u5408\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u6b8b\u5b58\u4fa1\u5024\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\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;\">\u3057\u304b\u3057\u3001\u4f01\u696d\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u63a7\u9664\u3057\u3001\u6b63\u5f53\u306a\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u4f9d\u7136\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u79d1\u5b66\u6280\u8853\u8cc7\u91d1\u306e\u914d\u5206\u3068\u4f7f\u7528\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3092\u3001\u5b9a\u3081\u3089\u308c\u305f\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u905420\/2026\/TT-BTC\u306b\u306f\u5927\u5e45\u306a\u5909\u66f4\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\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;\"> \u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u7d4c\u8cbb\u306e\u66f8\u985e\u4f5c\u6210\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u8cc7\u683c\u306b\u95a2\u3059\u308b\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3001\u9069\u5207\u306a\u7a0e\u52d9\u7533\u544a\u3068\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u78ba\u5b9f\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u6642\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\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;\">\u901a\u905420\/2026\/TT-BTC\u306e\u767a\u5e03\u306b\u3088\u308a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u7533\u544a\u304a\u3088\u3073\u7b97\u5b9a\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u3001\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u76ca\u306e\u7b97\u5b9a\u30d7\u30ed\u30bb\u30b9\u306b\u591a\u304f\u306e\u91cd\u8981\u306a\u5909\u66f4\u304c\u751f\u3058\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u65b0\u305f\u306a\u898f\u5236\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6587\u66f8\u306e\u6a19\u6e96\u5316\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u304a\u3088\u3073\u653f\u4ee4320\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u8cc7\u683c\u3092\u7a4d\u6975\u7684\u306b\u5224\u65ad\u3057\u3001\u7a0e\u52d9\u7533\u544a\u306e\u6b63\u78ba\u6027\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\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>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n &#8211; thu\u1ebf m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2025. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7872","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\/7872","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=7872"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"predecessor-version":[{"id":7906,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7872\/revisions\/7906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}