{"id":8176,"date":"2026-04-10T15:33:35","date_gmt":"2026-04-10T08:33:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8176"},"modified":"2026-04-10T15:40:37","modified_gmt":"2026-04-10T08:40:37","slug":"xu-phat-vi-pham-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/","title":{"rendered":"\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u6700\u65b0\u306e\u7f70\u5247\u898f\u5b9a\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u4f1a\u8a08\u58eb\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u5074\u9762\u3067\u3042\u308a\u3001\u7279\u306b2026\u5e74\u304b\u3089\u59cb\u307e\u308b\u3088\u308a\u53b3\u683c\u306a\u96fb\u5b50\u8acb\u6c42\u66f8\u7ba1\u7406\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u306f\u306a\u304a\u3055\u3089\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u3001\u8cfc\u5165\u8005\u60c5\u5831\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u4e9b\u7d30\u306a\u8aa4\u308a\u3001\u3042\u308b\u3044\u306f\u8aa4\u308a\u306e\u901a\u77e5\u306e\u9045\u5ef6\u3067\u3042\u3063\u3066\u3082\u3001\u6570\u767e\u4e07\u304b\u3089\u6570\u5343\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u53ca\u3076\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\uff08\u653f\u4ee4102\/2021\/ND-CP\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3055\u308c\u3001\u653f\u4ee470\/2024\/ND-CP\u306b\u3088\u308a\u66f4\u65b0\uff09\u306b\u3088\u308c\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u9055\u53cd\u306e\u6027\u8cea\u3001\u7d50\u679c\u3001\u5f71\u97ff\u306e\u7a0b\u5ea6\u306b\u57fa\u3065\u3044\u3066\u7f70\u5247\u3092\u9069\u7528\u3059\u308b\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" 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\/xu-phat-vi-pham-xuat-hoa-don\/#Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\" >\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\" >\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6982\u8981\u8868<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\" >\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Truong_hop_chi_bi_canh_cao\" >\u8b66\u544a\u306e\u307f\u3092\u4e0e\u3048\u308b\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\" >\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u3002<\/a><\/li><\/ul><\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\" >\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u60c5\u5831\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_nhan_dien\" >\u8b58\u5225\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_giao_dich\" >\u53d6\u5f15\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_xac_thuc_dien_tu\" >\u96fb\u5b50\u8a8d\u8a3c\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/a><\/li><\/ul><\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\" >\u8aa4\u3063\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Cach_giam_nhe_muc_xu_phat\" >\u7f70\u5247\u306e\u53b3\u3057\u3055\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\" >\u30a8\u30e9\u30fc\u901a\u77e5\u30d5\u30a9\u30fc\u30e004\/SS-H\u0110\u0110T\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\" >\u9055\u6cd5\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Doanh_nghiep_co_duoc_mien_xu_phat_khong\" >\u4f01\u696d\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u5916\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\" >\u8acb\u6c42\u66f8\u306e\u9055\u53cd\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306b\u53d6\u308b\u3079\u304d\u624b\u9806\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xu-phat-vi-pham-xuat-hoa-don\/#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=\"Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u9055\u53cd\u884c\u70ba\u306f\u3001\u73fe\u5728\u4e3b\u306b\u4ee5\u4e0b\u306e\u6a5f\u95a2\u306b\u3088\u3063\u3066\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u3064\u3044\u3066\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-102-2021-ND-CP-sua-doi-Nghi-dinh-xu-phat-vi-pham-hanh-chinh-linh-vuc-thue-494746.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u653f\u4ee4102\/2021\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u653f\u4ee4\u7b2c125\u53f7\u306e\u7279\u5b9a\u6761\u9805\u3092\u6539\u6b63\u53ca\u3073\u88dc\u8db3\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-dinh-70-2024-ND-CP-huong-dan-Luat-Can-cuoc-614934.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u653f\u4ee470\/2024\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u624b\u9806\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u56de\u89a778\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u51e6\u7406\u624b\u9806\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u3001\u767a\u884c\u3001\u4f7f\u7528\u3001\u307e\u305f\u306f\u4fdd\u7ba1\u306e\u904e\u7a0b\u3067\u9055\u53cd\u884c\u70ba\u3092\u884c\u3063\u305f\u7d44\u7e54\u3001\u4f01\u696d\u3001\u5bb6\u5185\u5de5\u696d\u8005\u3001\u304a\u3088\u3073\u500b\u4eba\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cd\u8981\u306a\u539f\u5247\u3068\u3057\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u9055\u53cd\u304c\u521d\u56de\u306e\u5834\u5408\u3001\u60c5\u72b6\u914c\u91cf\u306e\u4f59\u5730\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u4e8b\u696d\u8005\u304c\u691c\u67fb\u524d\u306b\u81ea\u4e3b\u7684\u306b\u554f\u984c\u3092\u662f\u6b63\u3057\u305f\u5834\u5408\u3001\u7f70\u91d1\u3088\u308a\u3082\u8b66\u544a\u306e\u767a\u4ee4\u3092\u512a\u5148\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6982\u8981\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u5bb9\u6613\u306b\u628a\u63e1\u3057\u3001\u5b9f\u969b\u306e\u72b6\u6cc1\u3068\u8fc5\u901f\u306b\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4ee5\u4e0b\u306b2026\u5e74\u306e\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6982\u8981\u8868\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u8868\u306f\u3001\u9055\u53cd\u3054\u3068\u306b\u3001\u6700\u4f4e\u7f70\u91d1\u984d\u3001\u6700\u9ad8\u7f70\u91d1\u984d\u3001\u304a\u3088\u3073\u73fe\u884c\u306e\u7a0e\u6cd5\u304a\u3088\u3073\u8acb\u6c42\u66f8\u6cd5\u306b\u57fa\u3065\u304f\u9069\u7528\u6839\u62e0\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6982\u8981\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9055\u53cd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u7528\u3055\u308c\u308b\u7f70\u91d1\u984d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6700\u5927800\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u9045\u3089\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5165\u529b\u3055\u308c\u305f\u60c5\u5831\u306b\u8aa4\u308a\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u8981\u306a\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\uff5e8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u653f\u4ee4\u7b2c125\u53f7\u7b2c24\u6761\u306b\u6e96\u62e0\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u306e\u9069\u7528\u304c\u8aa4\u3063\u3066\u3044\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\uff5e8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e004\/SS-H\u0110\u0110T\u306e\u63d0\u51fa\u9045\u5ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6700\u59271500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u63d0\u51fa\u9045\u5ef6\u65e5\u6570\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0d\u6b63\u306a\u8acb\u6c42\u66f8\u306e\u4f7f\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20,000,000\uff5e50,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f7c\u3089\u306f\u5211\u4e8b\u8a34\u8ffd\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0a\u8a18\u306e\u7f70\u91d1\u306f\u7d44\u7e54\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u304c\u898f\u5247\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u7f70\u5247\u306f\u653f\u4ee4125\/2020\/ND-CP\u7b2c7\u6761\u7b2c4\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3068\u540c\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u969b\u306b\u6700\u3082\u3088\u304f\u3042\u308b\u30df\u30b9\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u308b\u3053\u3068\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u5546\u54c1\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5b8c\u4e86\u6642\u671f\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_bi_canh_cao\"><\/span><b>\u8b66\u544a\u306e\u307f\u3092\u4e0e\u3048\u308b\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u8b66\u544a\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u307f\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;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u9593\u9055\u3063\u3066\u3044\u305f\u304c\u3001\u7a0e\u91d1\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306b\u306f\u5f71\u97ff\u306f\u306a\u304b\u3063\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u306f\u3001\u6280\u8853\u7684\u306a\u4e0d\u5177\u5408\u3084\u521d\u56de\u9055\u53cd\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u90e8\u968a\u306f\u7a4d\u6975\u7684\u306b\u8aac\u660e\u3092\u884c\u3044\u3001\u914c\u91cf\u3059\u3079\u304d\u4e8b\u60c5\u3082\u3042\u3063\u305f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u5546\u54c1\u306f2026\u5e743\u67085\u65e5\u306b\u7d0d\u54c1\u3055\u308c\u305f\u304c\u3001\u4e8b\u696d\u8005\u306f3\u67086\u65e5\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u7a0e\u91d1\u4e0d\u8db3\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u6b63\u3057\u304f\u7533\u544a\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u901a\u5e38\u3001\u8b66\u544a\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\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;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u898f\u5b9a\u3088\u308a\u9045\u308c\u305f\u308a\u65e9\u307e\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u3001300\u4e07\uff5e500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u308b\u3068\u3001\u7d0d\u7a0e\u306e\u9045\u5ef6\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u3001\u307e\u305f\u306f\u9055\u53cd\u306e\u7e70\u308a\u8fd4\u3057\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3001\u7f70\u91d1\u306f400\u4e07\uff5e800\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\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;\">\u8acb\u6c42\u66f8\u306f\u7d0d\u54c1\u5f8c\u6570\u65e5\u5f8c\u306b\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u304c\u5b9f\u969b\u306b\u884c\u308f\u308c\u308b\u524d\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u3092\u5c0f\u984d\u306b\u5206\u5272\u3057\u3001\u8907\u6570\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u53ce\u76ca\u306e\u56de\u53ce\u3092\u9045\u3089\u305b\u308b\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\"><\/span><b>\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u60c5\u5831\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8179\" aria-describedby=\"caption-attachment-8179\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8179\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8179\" class=\"wp-caption-text\">\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u60c5\u5831\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u306f\u3001\u5fc5\u8981\u306a\u60c5\u5831\u304c\u3059\u3079\u3066\u542b\u307e\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u91cd\u8981\u306a\u60c5\u5831\u304c\u6b20\u843d\u3057\u3066\u3044\u305f\u308a\u3001\u8aa4\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f4,000,000\uff5e8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u5fc5\u9808\u60c5\u5831\u306f\u3001\u8aa4\u308a\u304c\u3042\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_nhan_dien\"><\/span><b>\u8b58\u5225\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u306e\u540d\u79f0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u756a\u53f7\u307e\u305f\u306f\u4f1a\u793e\u540d\u304c\u4e8b\u696d\u767b\u9332\u60c5\u5831\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u8acb\u6c42\u66f8\u3092\u7121\u52b9\u3068\u5224\u65ad\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_giao_dich\"><\/span><b>\u53d6\u5f15\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\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\u540d\u79f0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e2c\u5b9a\u5358\u4f4d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5358\u4fa1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u8a08\u91d1\u984d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u540d\u3092\u7701\u7565\u3057\u305f\u308a\u3001\u6570\u91cf\u3092\u8aa4\u3063\u3066\u8a18\u9332\u3057\u305f\u308a\u3001\u53d6\u5f15\u91d1\u984d\u3092\u507d\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u9055\u53cd\u3068\u3057\u3066\u7f70\u5247\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_xac_thuc_dien_tu\"><\/span><b>\u96fb\u5b50\u8a8d\u8a3c\u60c5\u5831\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u8005\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u7f72\u540d\u6642\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9\u4ed8\u304d\u8acb\u6c42\u66f8\u306e\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u96fb\u5b50\u7f72\u540d\u304c\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u8cfc\u5165\u8005\u306b\u9001\u4ed8\u3055\u308c\u305f\u5f8c\u306b\u7f72\u540d\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306f\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\"><\/span><b>\u8aa4\u3063\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8178\" aria-describedby=\"caption-attachment-8178\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8178\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8178\" class=\"wp-caption-text\">\u8aa4\u3063\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u88fd\u54c1\u30b0\u30eb\u30fc\u30d7\u306eVAT\u7a0e\u7387\u304c10%\u304b\u30898%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u6642\u671f\u306b\u306f\u3001\u7a0e\u7387\u306e\u8aa4\u308a\u304c\u3088\u304f\u3042\u308b\u30ea\u30b9\u30af\u3068\u306a\u308a\u307e\u3059\u3002\u8aa4\u3063\u305f\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u8acb\u6c42\u66f8\u3092\u4fee\u6b63\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9061\u53ca\u7684\u306a\u7a0e\u91d1\u5fb4\u53ce\u3084\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u306b\u3082\u3055\u3089\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\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;\">8%\u3092\u4f7f\u7528\u3059\u308b\u4ee3\u308f\u308a\u306b\u300110%\u304c\u51fa\u529b\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5546\u54c1\u306b\u3082\u30018%\u3068\u3044\u3046\u30e9\u30d9\u30eb\u304c\u8cbc\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u73870%\u30015%\u304c\u8aa4\u3063\u3066\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306f\u901a\u5e38400\u4e07\uff5e800\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u7a0e\u91d1\u306e\u4e0d\u8db3\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u8005\u306f\u4ee5\u4e0b\u306e\u63aa\u7f6e\u3082\u8b1b\u3058\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;\">\u6b8b\u308a\u306e\u7a0e\u984d\u3092\u652f\u6255\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u30011\u65e5\u3042\u305f\u308a0.03%\u306e\u5ef6\u6ede\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u544a\u6f0f\u308c\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u300120%\u306e\u8ffd\u52a0\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_giam_nhe_muc_xu_phat\"><\/span><b>\u7f70\u5247\u306e\u53b3\u3057\u3055\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u304c\u8aa4\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3089\u3001\u4f01\u696d\u306f\u76f4\u3061\u306b\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u53d6\u308b\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;\">\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u69d8\u5f0f04\/SS-H\u0110\u0110T\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u6c7a\u5b9a\u3092\u767a\u8868\u3059\u308b\u524d\u306b\u3001\u8ffd\u52a0\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u672a\u7d0d\u7a0e\u984d\u5168\u984d\u3092\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u5834\u5408\u3001\u4f01\u696d\u304c\u554f\u984c\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3066\u662f\u6b63\u3059\u308c\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u3092\u8ab2\u3055\u306a\u3044\u304b\u3001\u5927\u5e45\u306b\u6e1b\u984d\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\"><\/span><b>\u30a8\u30e9\u30fc\u901a\u77e5\u30d5\u30a9\u30fc\u30e004\/SS-H\u0110\u0110T\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u69d8\u5f0f04\/SS-H\u0110\u0110T\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u65e2\u306b\u63d0\u51fa\u6e08\u307f\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u69d8\u5f0f\u3067\u3059\u3002\u3053\u306e\u901a\u77e5\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u3082\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\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;\"> \u901a\u77e5\u306e\u63d0\u51fa\u9045\u5ef6\u304a\u3088\u3073\u69d8\u5f0f04\/SS-H\u0110\u0110T\u306e\u8aa4\u308a\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u63d0\u51fa\u671f\u9650\u5f8c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f70\u5247\u30ec\u30d9\u30eb\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\uff5e10\u65e5\u9045\u5ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u914c\u91cf\u3059\u3079\u304d\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8b66\u544a\u304c\u767a\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11\u65e5\u304b\u308920\u65e5\u9045\u308c\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000\uff5e5,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\uff5e30\u65e5\u9045\u5ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000\uff5e8,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u65e5\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u304b\u3001\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000\uff5e15,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u696d\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u4fee\u6b63\u3092\u6c42\u3081\u308b\u901a\u77e5\u304c\u5c4a\u304f\u307e\u3067\u4fee\u6b63\u3092\u5f85\u3064\u3079\u304d\u3067\u306f\u306a\u3044\u3002\u306a\u305c\u306a\u3089\u3001\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u308b\u306e\u304c\u9045\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u7f70\u91d1\u304c\u9ad8\u304f\u306a\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\"><\/span><b>\u9055\u6cd5\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u6700\u3082\u91cd\u5927\u306a\u9055\u53cd\u884c\u70ba\u3067\u3042\u308a\u3001\u884c\u653f\u51e6\u5206\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u9055\u53cd\u884c\u70ba\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u91d1\u306f\u30012,000\u4e07\u30c9\u30f3\u304b\u30895,000\u4e07\u30c9\u30f3\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;\">\u5b9f\u969b\u306e\u58f2\u8cb7\u53d6\u5f15\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u67b6\u7a7a\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u3092\u6b63\u5f53\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u8acb\u6c42\u66f8\u3092\u58f2\u8cb7\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u4f01\u696d\u3001\u4e8b\u696d\u6240\u3092\u653e\u68c4\u3057\u305f\u4f01\u696d\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u30d6\u30ed\u30c3\u30af\u3055\u308c\u305f\u4f01\u696d\u304b\u3089\u306e\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u305f\u3001\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u7121\u52b9\u3068\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u884c\u70ba\u304c\u56fd\u5bb6\u4e88\u7b97\u306e\u5927\u5e45\u306a\u640d\u5931\u3092\u62db\u3044\u305f\u308a\u3001\u8131\u7a0e\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u308b\u5834\u5408\u3001\u9055\u53cd\u8005\u306f\u5211\u6cd5\u7b2c200\u6761\u306b\u57fa\u3065\u304d\u8131\u7a0e\u7f6a\u3067\u8d77\u8a34\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_mien_xu_phat_khong\"><\/span><b>\u4f01\u696d\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4f01\u696d\u304c\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8acb\u6c42\u66f8\u767a\u884c\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u514d\u9664\u3055\u308c\u305f\u308a\u3001\u6e1b\u984d\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\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;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u76e3\u67fb\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u3054\u81ea\u8eab\u3067\u8aa4\u308a\u3092\u767a\u898b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ea4\u63db\u8acb\u6c42\u66f8\u3092\u7a4d\u6975\u7684\u306b\u767a\u884c\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u3059\u3079\u3066\u306e\u7a0e\u91d1\u3068\u5ef6\u6ede\u91d1\u3092\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u521d\u72af\u3001\u5ba2\u89b3\u7684\u306a\u904e\u5931\u3001\u6280\u8853\u7684\u306a\u4e0d\u5177\u5408\u306a\u3069\u3001\u60c5\u72b6\u914c\u91cf\u306e\u4f59\u5730\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u70b9\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u30a8\u30e9\u30fc\u3092\u65e9\u671f\u306b\u89e3\u6c7a\u3059\u308b\u3053\u3068\u3067\u3001\u9ad8\u984d\u306a\u7f70\u91d1\u3092\u56de\u907f\u3057\u3066\u304d\u305f\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u9055\u53cd\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306b\u53d6\u308b\u3079\u304d\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u76f4\u3061\u306b\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3046\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;\">\u30b9\u30c6\u30c3\u30d7 1 \u2013 \u4e0d\u9069\u5207\u306a\u8acb\u6c42\u66f8\u3092\u691c\u67fb\u3057\u3066\u7279\u5b9a\u3059\u308b: \u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u30a8\u30e9\u30fc\u304c\u3069\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3057\u307e\u3059\u3002\u65e5\u4ed8\u306e\u8aa4\u308a\u3001\u5185\u5bb9\u306e\u8aa4\u308a\u3001\u7a0e\u7387\u306e\u8aa4\u308a\u3001\u307e\u305f\u306f\u7121\u52b9\u306a\u8acb\u6c42\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72 \u2013 \u8acb\u6c42\u66f8\u306e\u4fee\u6b63\uff1a\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u3001\u30d5\u30a9\u30fc\u30e004\/SS-H\u0110\u0110T\u3092\u9001\u4fe1\u3057\u3066\u9867\u5ba2\u306b\u901a\u77e5\u3057\u3001\u5b8c\u5168\u306a\u8aac\u660e\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d73 \u2013 \u8ffd\u52a0\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u672a\u7d0d\u984d\u3068\u5ef6\u6ede\u91d1\u3092\u76f4\u3061\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u554f\u984c\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3067\u3001\u5ef6\u6ede\u91d1\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u826f\u597d\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u304c\u306a\u3044\u4f01\u696d\u3084\u3001\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3001\u30a8\u30e9\u30fc\u306e\u51e6\u7406\u306b\u82e6\u52b4\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan\/\">\u4f1a\u8a08\u58eb\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u9055\u53cd\u306b\u3088\u308b\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u306f\u3001\u3053\u3061\u3089\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u3082\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002 <\/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;\"> \u307e\u305f\u3001\u4f01\u696d\u304c\u6587\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6700\u521d\u304b\u3089\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306f\u3001\u7279\u306b\u96fb\u5b50\u8acb\u6c42\u66f8\u3084\u7d0d\u7a0e\u7fa9\u52d9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u884c\u70ba\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u53b3\u683c\u306b\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u8abf\u67fb\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u6700\u521d\u304b\u3089\u8acb\u6c42\u66f8\u7ba1\u7406\u624b\u9806\u3092\u78ba\u7acb\u3057\u3001\u30c7\u30fc\u30bf\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3057\u3001\u8aa4\u308a\u3092\u901f\u3084\u304b\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5236\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u5404\u7f70\u5247\u30ec\u30d9\u30eb\u3092\u628a\u63e1\u3057\u3001\u554f\u984c\u3092\u65e9\u671f\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7d4c\u6e08\u7684\u640d\u5931\u3092\u56de\u907f\u3057\u3001\u8a55\u5224\u3092\u5b88\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u3054\u8cea\u554f\u3084\u30c8\u30e9\u30d6\u30eb\u30b7\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u3064\u3044\u3066\u306f\u3001\u5f0a\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08MAN\uff09\u7d4c\u7531\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/b><\/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>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed9i dung m\u1ecdi doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong b\u1ed1i c\u1ea3nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n t\u1eeb n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi mua, thu\u1ebf su\u1ea5t ho\u1eb7c ch\u1eadm th\u00f4ng b\u00e1o sai s\u00f3t c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00e0 c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 70\/2024\/N\u0110-CP, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c x\u1eed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8176","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\/8176","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=8176"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8176\/revisions"}],"predecessor-version":[{"id":8182,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8176\/revisions\/8182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8177"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}