{"id":8032,"date":"2026-03-30T00:23:17","date_gmt":"2026-03-30T07:23:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8032"},"modified":"2026-04-01T18:29:19","modified_gmt":"2026-04-02T01:29:19","slug":"cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/","title":{"rendered":"\u53d6\u5f15\u5272\u5f15\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8802\/QNI-QLDN1\u306b\u5f93\u3063\u3066\u8acb\u6c42\u66f8\u3092\u51e6\u7406\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh t\u1eeb n\u0103m 2025 nh\u01b0ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o \u0111\u1ea7u n\u0103m 2026 th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. \u0110\u1ec3 th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh \u0111\u00e3 ban h\u00e0nh <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-802-qni-qldn1-2026-huong-dan-chinh-sach-thue-doi-voi-chiet-khau-thuong-mai-ra-sao-138072718.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 802\/QNI-QLDN1<\/a><\/span><\/strong> v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ng\u00e0y 05\/03\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf TNDN v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c b\u1ee9c tranh t\u00e0i ch\u00ednh.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aWUqqNMfJWt48cIEsMxidSlCiOKlcC7j\/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\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\" >Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u theo C\u00f4ng v\u0103n 802\/QNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#The_hien_noi_dung_tren_hoa_don\" >Th\u1ec3 hi\u1ec7n n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Phuong_thuc_lap_hoa_don_dieu_chinh\" >Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\" >H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\" >Ch\u00ednh s\u00e1ch thu\u1ebf TNDN v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Lu\u1eadt m\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doanh_thu_tinh_thue_TNDN\" >Doanh thu t\u00ednh thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\" >03 \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\" >K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/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-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\" >L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 802\/QNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#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=\"Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\"><\/span><b>Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u theo C\u00f4ng v\u0103n 802\/QNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8035\" aria-describedby=\"caption-attachment-8035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8035\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8035\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u nh\u1eb1m th\u00fac \u0111\u1ea9y doanh s\u1ed1 l\u00e0 r\u1ea5t ph\u1ed5 bi\u1ebfn. Tuy nhi\u00ean, \u0111\u1ec3 c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_hien_noi_dung_tren_hoa_don\"><\/span><b>Th\u1ec3 hi\u1ec7n n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5247\u306b\u3088\u308c\u3070 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (\u0110i\u1ec1u 10, Kho\u1ea3n 6, \u0110i\u1ec3m \u0111), khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, n\u1ed9i dung n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m tr\u1eeb kho\u1ea3n chi\u1ebft kh\u1ea5u theo th\u1ecfa thu\u1eadn. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean ph\u1ea7n doanh thu th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_thuc_lap_hoa_don_dieu_chinh\"><\/span><b>Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 s\u1eeda \u0111\u1ed5i t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee470\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c k\u1ecbch b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u theo t\u1eebng l\u1ea7n mua: S\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp ngay tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u theo doanh s\u1ed1\/s\u1ed1 l\u01b0\u1ee3ng: Kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang: N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang bi\u1ec7t k\u00e8m theo b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\"><\/span><b>H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8034\" aria-describedby=\"caption-attachment-8034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8034\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8034\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ee7a C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u1ea3m tr\u1eeb doanh thu gi\u1eefa n\u0103m 2025 v\u00e0 2026. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, vi\u1ec7c \u0111\u1ed3ng b\u1ed9 s\u1ed1 li\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia x\u1eed l\u00fd ch\u1eb7t ch\u1ebd nh\u1eb1m tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c theo d\u00f5i qua TK 521. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u0103m h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed1c th\u1eddi gian ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh BCTC 2025: N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u cho h\u00e0ng b\u00e1n n\u0103m 2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed5 v\u00e0 ph\u00e1t h\u00e0nh BCTC, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi gi\u1ea3m doanh thu v\u00e0o n\u0103m 2025 (S\u1ef1 ki\u1ec7n \u0111i\u1ec1u ch\u1ec9nh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi ph\u00e1t h\u00e0nh BCTC 2025: N\u1ebfu h\u00f3a \u0111\u01a1n xu\u1ea5t sau khi \u0111\u00e3 n\u1ed9p BCTC 2025, kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o TK 511. Tuy nhi\u00ean, nguy\u00ean t\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn theo m\u1ed1c ph\u00e1t h\u00e0nh BCTC v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\"><\/span><b>Ch\u00ednh s\u00e1ch thu\u1ebf TNDN v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Lu\u1eadt m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kho\u1ea3n chi\u1ebft kh\u1ea5u theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf khi quy\u1ebft to\u00e1n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_TNDN\"><\/span><b>Doanh thu t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m ph\u1ee5 thu, ph\u00ed thu th\u00eam). C\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa v\u1ec1 thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u63a7\u9664\u65b9\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76f4\u63a5\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua b\u1ea3ng so s\u00e1nh tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN. C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"> \u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c ph\u01b0\u01a1ng ph\u00e1p ngay t\u1eeb kh\u00e2u l\u1eadp t\u1edd khai, tr\u00e1nh sai l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\"><\/span><b>03 \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, \u0111\u1ec3 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh (H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, b\u1ea3ng k\u00ea chi ti\u1ebft, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\"><\/span><b>K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec3 tr\u00e1nh l\u1ec7ch d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u00e1n: K\u00ea khai gi\u1ea3m thu\u1ebf \u0111\u1ea7u ra t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (n\u0103m 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean mua: K\u00ea khai gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng t\u1ea1i k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\"><\/span><b>L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 802\/QNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy ch\u1ebf: Ban h\u00e0nh ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1: Lu\u00f4n chu\u1ea9n b\u1ecb s\u1eb5n b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n chi ti\u1ebft k\u00e8m theo h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1eddi gian: R\u00e0 so\u00e1t v\u00e0 ph\u00ea duy\u1ec7t c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u n\u0103m 2025 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh BCTC \u0111\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u1ea3m tr\u1eeb \u0111\u00fang k\u1ef3, t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a n\u0103m c\u0169.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n trong c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01a1n v\u1ecb trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u30bd\u30fc\u30b9\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee470\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\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\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u3001\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u306e\u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh t\u1eeb n\u0103m 2025 nh\u01b0ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o \u0111\u1ea7u n\u0103m 2026 th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. \u0110\u1ec3 th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ng\u00e0y 05\/03\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf TNDN v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c b\u1ee9c tranh t\u00e0i ch\u00ednh. &nbsp; Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 Trong ho\u1ea1t \u0111\u1ed9ng kinh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8032","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\/8032","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=8032"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8032\/revisions"}],"predecessor-version":[{"id":8055,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8032\/revisions\/8055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8033"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}