{"id":9388,"date":"2026-07-28T11:37:35","date_gmt":"2026-07-28T04:37:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9388"},"modified":"2026-07-28T11:37:35","modified_gmt":"2026-07-28T04:37:35","slug":"xuat-hoa-don-khi-dieu-chuyen-tai-san","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/","title":{"rendered":"\u8cc7\u7523\u3092\u5f93\u5c5e\u7684\u306a\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u7ba1\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u3092\u60a9\u307e\u305b\u308b\u554f\u984c\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\uff08\u307e\u305f\u306f\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u5358\u4f4d\u9593\uff09\u306b\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u7fa9\u52d9\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u514d\u9664\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3001\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u306b\u57fa\u3065\u304f\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3001\u304a\u3088\u3073\u53d6\u5f15\u306e\u6027\u8cea\u3092\u8aa4\u3063\u3066\u51e6\u7406\u3057\u305f\u5834\u5408\u306b2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u00a0<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Xuat_hoa_don_khi_dieu_chuyen_tai_san_duoc_hieu_nhu_the_nao\" >\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u306f\u3069\u306e\u3088\u3046\u306b\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Co_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san_cho_chi_nhanh_hach_toan_phu_thuoc_khong\" >\u8cc7\u7523\u3092\u5f93\u5c5e\u7684\u306a\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u7ba1\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Cac_truong_hop_khac_khong_phai_su_dung_hoa_don_dien_tu_khi_dieu_chuyen_xu_ly_tai_san\" >\u8cc7\u7523\u306e\u8b72\u6e21\u307e\u305f\u306f\u51e6\u5206\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u305d\u306e\u4ed6\u306e\u30b1\u30fc\u30b9\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Vi_sao_can_phan_biet_ro_truong_hop_phai_va_khong_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\u3068\u4e0d\u8981\u306a\u5834\u5408\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Truong_hop_nao_van_phai_xuat_hoa_don_dien_tu_khi_dieu_chuyen_tai_san\" >\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Noi_dung_hoa_don_dien_tu_can_co_khi_phat_sinh_nghia_vu_xuat_hoa_don\" >\u8acb\u6c42\u66f8\u767a\u884c\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u5185\u5bb9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Hau_qua_neu_xu_ly_sai_khi_dieu_chuyen_tai_san_co_nguy_co_bi_an_dinh_thue\" >\u8cc7\u7523\u79fb\u8ee2\u306e\u51e6\u7406\u3092\u8aa4\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Kinh_nghiem_thuc_te_giup_ke_toan_xu_ly_dung_khi_dieu_chuyen_tai_san\" >\u5b9f\u52d9\u7d4c\u9a13\u306f\u3001\u4f1a\u8a08\u58eb\u304c\u8cc7\u7523\u79fb\u8ee2\u3092\u9069\u5207\u306b\u51e6\u7406\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Ket_luan_Doanh_nghiep_can_luu_y_gi_khi_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >\u7d50\u8ad6\uff1a\u4f01\u696d\u306f\u8cc7\u7523\u79fb\u8ee2\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#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><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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_giua_hai_chi_nhanh_hach_toan_phu_thuoc_cua_cung_mot_cong_ty_co_phai_xuat_hoa_don_khong\" >\u540c\u4e00\u4f01\u696d\u5185\u306e2\u3064\u306e\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u90e8\u9580\u9593\u3067\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_cho_cong_ty_con_hach_toan_doc_lap_thi_co_phai_xuat_hoa_don_khong\" >\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6301\u3064\u5b50\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Khong_xuat_hoa_don_thi_lay_chung_tu_gi_de_hach_toan_khi_dieu_chuyen_tai_san_noi_bo\" >\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u793e\u5185\u3067\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_khi_sap_nhap_hop_nhat_chuyen_doi_loai_hinh_doanh_nghiep_co_phai_xuat_hoa_don_khong\" >\u5408\u4f75\u3001\u7d71\u5408\u3001\u307e\u305f\u306f\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u306b\u4f34\u3046\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Gop_von_bang_tai_san_vao_cong_ty_khac_co_can_xuat_hoa_don_khong\" >\u4ed6\u793e\u306b\u8cc7\u7523\u3092\u8cc7\u672c\u3068\u3057\u3066\u62e0\u51fa\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_khi_dieu_chuyen_tai_san_duoc_hieu_nhu_the_nao\"><\/span><b>\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u306f\u3069\u306e\u3088\u3046\u306b\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9390\" aria-describedby=\"caption-attachment-9390\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9390\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9390\" class=\"wp-caption-text\">\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3069\u306e\u3088\u3046\u306b\u7406\u89e3\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u304c\u8cc7\u7523\u3092\u5f93\u5c5e\u7684\u306a\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u8ee2\u3059\u308b\u969b\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8cea\u554f\u306b\u7b54\u3048\u308b\u524d\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4f01\u696d\u7d44\u7e54\u5185\u306b\u304a\u3051\u308b\u300c\u8cc7\u7523\u79fb\u8ee2\u300d\u6d3b\u52d5\u306e\u771f\u306e\u6027\u8cea\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8cc7\u7523\u79fb\u8ee2\u3068\u306f\u3001\u540c\u4e00\u4e8b\u696d\u4f53\u5185\u306e\u5404\u90e8\u9580\u9593\u3067\u56fa\u5b9a\u8cc7\u7523\u3001\u5546\u54c1\u3001\u5de5\u5177\u3001\u8a2d\u5099\u306a\u3069\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\u3001\u3042\u308b\u3044\u306f\u5b50\u4f1a\u793e\u540c\u58eb\u306e\u652f\u5e97\u9593\u3067\u306e\u79fb\u8ee2\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u7a2e\u306e\u79fb\u8ee2\u306e\u91cd\u8981\u306a\u7279\u5fb4\u306f\u3001\u8cc7\u7523\u304c\u540c\u4e00\u306e\u6cd5\u4eba\u306b\u3088\u3063\u3066\u6240\u6709\u3055\u308c\u7d9a\u3051\u308b\u3053\u3068\u3067\u3059\u3002\u58f2\u8cb7\u53d6\u5f15\u306f\u767a\u751f\u305b\u305a\u3001\u7d4c\u6e08\u7684\u306a\u610f\u5473\u3067\u306e\u72ec\u7acb\u3057\u305f\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u72ec\u7acb\u3057\u305f\u4e8c\u3064\u306e\u6cd5\u4eba\u9593\u3067\u884c\u308f\u308c\u308b\u8cc7\u7523\u79fb\u8ee2\u3084\u58f2\u5374\u53d6\u5f15\u3068\u306f\u5168\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u8cc7\u7523\u79fb\u8ee2\u3084\u58f2\u5374\u53d6\u5f15\u3067\u306f\u3001\u6240\u6709\u6a29\u306e\u5b9f\u969b\u306e\u79fb\u8ee2\u3068\u53ce\u76ca\u306e\u767a\u751f\u304c\u4f34\u3046\u305f\u3081\u3001\u4e00\u822c\u6cd5\u898f\u306b\u5f93\u3063\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u4e8c\u3064\u306e\u30b1\u30fc\u30b9\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u306e\u8cc7\u7523\u79fb\u8ee2\u6642\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u7fa9\u52d9\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san_cho_chi_nhanh_hach_toan_phu_thuoc_khong\"><\/span><b>\u8cc7\u7523\u3092\u5f93\u5c5e\u7684\u306a\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u7ba1\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9389\" aria-describedby=\"caption-attachment-9389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9389\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc.jpg\" alt=\"C\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9389\" class=\"wp-caption-text\">\u89aa\u4f1a\u793e\u306f\u3001\u8cc7\u7523\u3092\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u7ba1\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u89aa\u4f1a\u793e\u3068\u652f\u5e97\u304b\u3089\u306a\u308b\u4e8b\u696d\u5f62\u614b\u3092\u6301\u3064\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u76f4\u9762\u3059\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u3067\u3059\u3002\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u7b2c6\u9805\u3067\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u89aa\u4f1a\u793e\u304b\u3089\u5f93\u5c5e\u4f1a\u8a08\u90e8\u9580\u3078\u3001\u307e\u305f\u306f\u305d\u306e\u9006\u65b9\u5411\u3078\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u3001\u304a\u3088\u3073\u540c\u4e00\u4e8b\u696d\u6240\u5185\u306e\u5f93\u5c5e\u4f1a\u8a08\u90e8\u9580\u9593\u3067\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u7fa9\u52d9\u304b\u3089\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u898f\u5b9a\u306f\u3001\u4e8b\u696d\u306e\u5206\u5272\u3001\u5206\u96e2\u3001\u5408\u4f75\u3001\u8cb7\u53ce\u3001\u307e\u305f\u306f\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u306b\u4f34\u3046\u8cc7\u7523\u79fb\u8ee2\u306b\u3082\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u65ad\u8a00\u3067\u304d\u308b\u3002 <\/span><b>\u89aa\u4f1a\u793e\u306f\u3001\u8cc7\u7523\u3092\u5f93\u5c5e\u7684\u306a\u4f1a\u8a08\u90e8\u9580\u306b\u79fb\u7ba1\u3059\u308b\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5247\u306f2026\u5e747\u67081\u65e5\u304b\u3089\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u660e\u78ba\u306a\u6cd5\u7684\u6839\u62e0\u304c\u78ba\u7acb\u3055\u308c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u793e\u5185\u8cc7\u7523\u79fb\u8ee2\u3092\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4ee3\u308f\u308a\u306b\u3001\u5f15\u304d\u6e21\u3057\u8a18\u9332\u3084\u8cc7\u7523\u79fb\u8ee2\u6c7a\u5b9a\u66f8\u306a\u3069\u306e\u793e\u5185\u6587\u66f8\u3092\u4f1a\u8a08\u51e6\u7406\u306e\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khac_khong_phai_su_dung_hoa_don_dien_tu_khi_dieu_chuyen_xu_ly_tai_san\"><\/span><b>\u8cc7\u7523\u306e\u8b72\u6e21\u307e\u305f\u306f\u51e6\u5206\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u305d\u306e\u4ed6\u306e\u30b1\u30fc\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\u306e\u8cc7\u7523\u79fb\u8ee2\u306e\u30b1\u30fc\u30b9\u306b\u52a0\u3048\u3001\u653f\u4ee4254\/2026\/ND-CP\u3067\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u304c\u4ed6\u306b\u3082\u3044\u304f\u3064\u304b\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u8aa4\u3063\u305f\u51e6\u7406\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u3092\u8a8d\u8b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u7d44\u7e54\u3084\u500b\u4eba\u306f\u3001\u8cc7\u7523\u3092\u8cc7\u672c\u3068\u3057\u3066\u7d4c\u6e08\u7d44\u7e54\u306b\u63d0\u4f9b\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5206\u5272\u3001\u5206\u96e2\u3001\u5408\u4f75\u3001\u8cb7\u53ce\u3001\u307e\u305f\u306f\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u3092\u884c\u3046\u969b\u306b\u3001\u8cc7\u7523\u304c\u79fb\u8ee2\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a5f\u68b0\u8a2d\u5099\u3068\u306f\u3001\u7269\u54c1\u306e\u52a0\u5de5\u306b\u4f7f\u7528\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u3001\u5de5\u5177\u3001\u304a\u3088\u3073\u5668\u5177\u3067\u3042\u308a\u3001\u8cb8\u3057\u624b\u304b\u3089\u7121\u511f\u3067\u3001\u304b\u3064\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306a\u3057\u306b\u8cb8\u3057\u51fa\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u5f93\u3063\u3066\u8cfc\u5165\u3057\u305f\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u4e8b\u4f8b\u3092\u3059\u3079\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u89aa\u4f1a\u793e\u3068\u652f\u5e97\u9593\u3067\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u969b\u306e\u8acb\u6c42\u66f8\u51e6\u7406\u3092\u6b63\u3057\u304f\u884c\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u969b\u306b\u767a\u751f\u3059\u308b\u4e8b\u696d\u518d\u7de8\u3084\u8cc7\u672c\u62e0\u51fa\u306e\u72b6\u6cc1\u306b\u3082\u6b63\u78ba\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_phan_biet_ro_truong_hop_phai_va_khong_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\u3068\u4e0d\u8981\u306a\u5834\u5408\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9391\" aria-describedby=\"caption-attachment-9391\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9391\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san.jpg\" alt=\"V\u00ec sao c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9391\" class=\"wp-caption-text\">\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u5fc5\u8981\u306a\u5834\u5408\u3068\u4e0d\u8981\u306a\u5834\u5408\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u79fb\u8ee2\u6642\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u3001\u53d6\u5f15\u306e\u6027\u8cea\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u5b9f\u52d9\u306b\u3068\u3063\u3066\u3001\u4e3b\u306b2\u3064\u306e\u7406\u7531\u304b\u3089\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6700\u521d<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4e0d\u5fc5\u8981\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u9593\u3067\u8cc7\u7523\u3092\u5185\u90e8\u7684\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306a\u3069\uff09\u3001\u4e0d\u5fc5\u8981\u306a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u8a18\u9332\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3001\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6708\u66dc\u65e5<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u3001\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u9593\u306e\u8cc7\u7523\u306e\u79fb\u8ee2\u307e\u305f\u306f\u58f2\u5374\u3067\u3042\u308b\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u7fa9\u52d9\u3092\u6020\u308a\u3001\u305d\u308c\u3092\u5185\u90e8\u79fb\u8ee2\u3068\u8aa4\u3063\u3066\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u4e0d\u5b8c\u5168\u307e\u305f\u306f\u4e0d\u6b63\u306a\u7533\u544a\u3092\u884c\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u30022025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c24\u6761\u306b\u3088\u308c\u3070\u3001\u3053\u308c\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u7a0e\u8005\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8a55\u4fa1\u3059\u308b\u6839\u62e0\u306e\u4e00\u3064\u3067\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u58eb\u304c\u5404\u8cc7\u7523\u79fb\u8ee2\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u3092\u7cbe\u67fb\u3057\u3001\u6b63\u78ba\u306b\u5224\u65ad\u3057\u305f\u4e0a\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u7a0e\u6cd5\u3092\u9075\u5b88\u3057\u3001\u5c06\u6765\u306e\u76e3\u67fb\u3084\u691c\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_van_phai_xuat_hoa_don_dien_tu_khi_dieu_chuyen_tai_san\"><\/span><b>\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u8981\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u306f\u3001\u8cc7\u7523\u3092\u5185\u90e8\u7684\u306b\u79fb\u8ee2\u3059\u308b\u969b\u306b\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u4f01\u696d\u306f\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u9069\u7528\u7bc4\u56f2\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u514d\u9664\u3059\u308b\u898f\u5236\u306f\u3001\u540c\u4e00\u306e\u4e8b\u696d\u4f53\u5185\u3067\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u3001\u3059\u306a\u308f\u3061\u89aa\u4f1a\u793e\u3068\u305d\u306e\u5b50\u4f1a\u793e\u9593\u3001\u307e\u305f\u306f\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u5358\u4f4d\u9593\u3067\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u304c2\u3064\u306e\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u683c\u9593\uff08\u4f8b\u3048\u3070\u3001\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u3092\u6301\u3064\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\u3001\u307e\u305f\u306f\u540c\u4e00\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u3042\u3063\u3066\u3082\u4f1a\u8a08\u4e0a\u306e\u4f9d\u5b58\u95a2\u4fc2\u306e\u306a\u3044\u4f01\u696d\u9593\uff09\u3067\u79fb\u8ee2\u3055\u308c\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u652f\u6255\u3044\u3092\u4f34\u3046\u6240\u6709\u6a29\u79fb\u8ee2\u3092\u4f34\u3046\u53d6\u5f15\u306e\u5834\u5408\u3001\u4e00\u822c\u898f\u5247\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u5f15\u304d\u7d9a\u304d\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u8cc7\u7523\u79fb\u8ee2\u53d6\u5f15\u3092\u51e6\u7406\u3059\u308b\u524d\u306b\u3001\u8cc7\u7523\u53d7\u9818\u8005\u306e\u4f1a\u8a08\u30e2\u30c7\u30eb\uff08\u5f93\u5c5e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304b\u72ec\u7acb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304b\uff09\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u3001\u9069\u5207\u306a\u898f\u5236\u3092\u9069\u7528\u3057\u3001\u6cd5\u7684\u6027\u8cea\u304c\u5168\u304f\u7570\u306a\u308b2\u3064\u306e\u30b1\u30fc\u30b9\u9593\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_hoa_don_dien_tu_can_co_khi_phat_sinh_nghia_vu_xuat_hoa_don\"><\/span><b>\u8acb\u6c42\u66f8\u767a\u884c\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u79fb\u8ee2\u53d6\u5f15\u304c\u514d\u9664\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001\u4e8b\u696d\u8005\u304c\u8cc7\u7523\u79fb\u8ee2\u6642\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u60c5\u5831\uff08\u4ee5\u4e0b\u3092\u542b\u3080\uff09\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\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\u540d\u3001\u8acb\u6c42\u66f8\u8a18\u53f7\u3001\u8acb\u6c42\u66f8\u69d8\u5f0f\u756a\u53f7\u8a18\u53f7\u3001\u304a\u3088\u3073\u8acb\u6c42\u66f8\u756a\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u307e\u305f\u306f\u4e88\u7b97\u95a2\u9023\u306e\u90e8\u7f72\u30b3\u30fc\u30c9\u3001\u3082\u3057\u304f\u306f\u500b\u4eba\u8b58\u5225\u756a\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u540d\u79f0\u3001\u6e2c\u5b9a\u5358\u4f4d\u3001\u6570\u91cf\u3001\u5358\u4fa1\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u9664\u304f\u5408\u8a08\u91d1\u984d\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3001\u5404\u7a0e\u7387\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5408\u8a08\u91d1\u984d\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5408\u8a08\u91d1\u984d\u3001\u304a\u3088\u3073\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u542b\u3080\u652f\u6255\u7dcf\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e3b\u306e\u7f72\u540d\u3068\u8cb7\u4e3b\u306e\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5834\u5408\u306f\u3001\u4e21\u5f53\u4e8b\u8005\u304c\u5225\u9014\u5408\u610f\u3057\u306a\u3044\u9650\u308a\u3001\u8cb7\u4e3b\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306f\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u306f\u3001\u30b0\u30ec\u30b4\u30ea\u30aa\u66a6\u306e\u65e5\u3001\u6708\u3001\u5e74\u306e\u5f62\u5f0f\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u96fb\u5b50\u7f72\u540d\u304c\u884c\u308f\u308c\u305f\u6642\u523b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\uff08\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5834\u5408\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u95a2\u9023\u9805\u76ee\u306b\u306f\u3001\u5dde\u4e88\u7b97\u306b\u5c5e\u3059\u308b\u624b\u6570\u6599\u3084\u6599\u91d1\u3001\u53d6\u5f15\u5272\u5f15\u3001\u304a\u3088\u3073\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u5fc5\u9808\u8981\u4ef6\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u306a\u8acb\u6c42\u66f8\u3092\u4e8b\u524d\u306b\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 <\/span><b>\u8cc7\u7523\u79fb\u8ee2\u6642\u306b\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u7121\u52b9\u306a\u8acb\u6c42\u66f8\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30a8\u30e9\u30fc\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-theo-nghi-dinh-254\/\">\u8acb\u6c42\u66f8\u306f\u653f\u4ee4254\/2026\/ND-CP\u306b\u5f93\u3063\u3066\u767a\u884c\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_neu_xu_ly_sai_khi_dieu_chuyen_tai_san_co_nguy_co_bi_an_dinh_thue\"><\/span><b>\u8cc7\u7523\u79fb\u8ee2\u306e\u51e6\u7406\u3092\u8aa4\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306e1\u3064\u306f\u3001\u8cc7\u7523\u79fb\u8ee2\u53d6\u5f15\u306e\u51e6\u7406\u3092\u8aa4\u308b\u3068\u3001\u4e0d\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u308a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u7fa9\u52d9\u3092\u6020\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c24\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u5229\u3001\u307e\u305f\u306f\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5404\u8981\u7d20\u3068\u57fa\u6e96\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u4f01\u696d\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u4f1a\u8a08\u8a18\u9332\u306b\u4e0d\u5b8c\u5168\u3001\u865a\u507d\u3001\u307e\u305f\u306f\u4e0d\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3092\u53cd\u6620\u3055\u305b\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u53d6\u5f15\u306e\u6027\u8cea\u3084\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u306a\u3044\u6587\u66f8\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u771f\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u3092\u53cd\u6620\u3057\u306a\u3044\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3060\u304b\u3089\u3053\u305d\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u3053\u308c\u3092\u691c\u8a0e\u3059\u3079\u304d\u306a\u306e\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-truong\/\"> \u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u306e\u96c7\u7528\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u66f8\u985e\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u5404\u53d6\u5f15\u306e\u6027\u8cea\u3092\u76f4\u63a5\u8a55\u4fa1\u3057\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_te_giup_ke_toan_xu_ly_dung_khi_dieu_chuyen_tai_san\"><\/span><b>\u5b9f\u52d9\u7d4c\u9a13\u306f\u3001\u4f1a\u8a08\u58eb\u304c\u8cc7\u7523\u79fb\u8ee2\u3092\u9069\u5207\u306b\u51e6\u7406\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u8acb\u6c42\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u660e\u78ba\u306a\u5185\u90e8\u624b\u9806\u3092\u78ba\u7acb\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u8cc7\u7523\u79fb\u8ee2\u3092\u884c\u3046\u524d\u306b\u3001\u79fb\u8ee2\u5148\u306e\u4e8b\u696d\u4f53\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u767b\u9332\u60c5\u5831\u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u57fa\u3065\u3044\u3066\u3001\u5f53\u8a72\u4e8b\u696d\u4f53\u304c\u5f93\u5c5e\u4f1a\u8a08\u5358\u4f4d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8907\u6570\u306e\u652f\u5e97\u3092\u6301\u3064\u4f01\u696d\u306e\u5834\u5408\u3001\u6700\u521d\u304b\u3089\u5c02\u9580\u90e8\u7f72\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u306e\u304c\u306f\u308b\u304b\u306b\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\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;\"> MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u306e\u652f\u63f4\u306b\u3088\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u4f1a\u8a08\u304a\u3088\u3073\u6587\u66f8\u5316\u30d7\u30ed\u30bb\u30b9\u304c\u6a19\u6e96\u5316\u3055\u308c\u307e\u3059\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ea4\u63db\u66f8\u985e\u306e\u8a18\u9332\u306f\u3059\u3079\u3066\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4f1a\u8a08\u51e6\u7406\u3084\u8aac\u660e\u3092\u884c\u3046\u969b\u306e\u57fa\u790e\u3068\u3057\u3066\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u306e\u7f72\u540d\u3068\u637a\u5370\u304c\u5165\u3063\u305f\u5b8c\u5168\u306a\u8cc7\u7523\u5f15\u6e21\u3057\u8a18\u9332\u3068\u5185\u90e8\u8cc7\u7523\u79fb\u8ee2\u6c7a\u5b9a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u4ee4\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306f\u3001\u983b\u7e41\u306b\u6539\u6b63\u30fb\u88dc\u8db3\u3055\u308c\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u65e2\u306b\u52b9\u529b\u3092\u5931\u3063\u305f\u898f\u5247\u3092\u9069\u7528\u3057\u306a\u3044\u3088\u3046\u3001\u653f\u4ee4254\/2026\/ND-CP\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306e\u5185\u5bb9\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5185\u90e8\u53d6\u5f15\u306b\u3064\u3044\u3066\u5b9a\u671f\u7684\u306b\u30ec\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u7279\u306b\u8907\u6570\u306e\u652f\u5e97\u3092\u6301\u3064\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306e\u53d6\u308a\u6271\u3044\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u8cc7\u7523\u79fb\u8ee2\u53d6\u5f15\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Doanh_nghiep_can_luu_y_gi_khi_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>\u7d50\u8ad6\uff1a\u4f01\u696d\u306f\u8cc7\u7523\u79fb\u8ee2\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u5206\u6790\u306b\u57fa\u3065\u304d\u3001\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3057\u3066\u4f1a\u8a08\u62c5\u5f53\u8005\u3084\u4f01\u696d\u304c\u7559\u610f\u3059\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u653f\u4ee4254\/2026\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u9593\u3001\u307e\u305f\u306f\u540c\u4e00\u4e8b\u696d\u4f53\u5185\u306e\u5b50\u4f1a\u793e\u4f1a\u8a08\u5358\u4f4d\u9593\u3067\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u306b\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\uff08\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u683c\u9593\u306e\u8cc7\u7523\u79fb\u8ee2\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u304a\u3088\u3073\u53d6\u5f15\u4fa1\u5024\u306e\u767a\u751f\u3092\u4f34\u3046\u5834\u5408\uff09\u3001\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904e\u5270\u8acb\u6c42\u307e\u305f\u306f\u904e\u5c11\u8acb\u6c42\u306a\u3069\u306b\u3088\u308a\u53d6\u5f15\u306e\u6027\u8cea\u3092\u8aa4\u3063\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u306f\u30012025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c24\u6761\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u306f\u3001\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u3001\u793e\u5185\u8cc7\u7523\u79fb\u8ee2\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3057\u307e\u3057\u305f\u304b\uff1f\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\u3068\u4e0d\u8981\u306a\u5834\u5408\u306e\u533a\u5225\u3001\u304a\u3088\u3073\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u9069\u5207\u306a\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\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\/\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8cb4\u793e\u306e\u4e8b\u696d\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/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;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>\u8cc7\u7523\u79fb\u8ee2\u6642\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_giua_hai_chi_nhanh_hach_toan_phu_thuoc_cua_cung_mot_cong_ty_co_phai_xuat_hoa_don_khong\"><\/span><b>\u540c\u4e00\u4f01\u696d\u5185\u306e2\u3064\u306e\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u90e8\u9580\u9593\u3067\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u306e\u898f\u5b9a\u306f\u3001\u89aa\u4f1a\u793e\u3068\u652f\u5e97\u306e\u95a2\u4fc2\u3060\u3051\u3067\u306a\u304f\u3001\u540c\u4e00\u4e8b\u696d\u4f53\u5185\u306e\u5f93\u5c5e\u4f1a\u8a08\u5358\u4f4d\u9593\u306e\u8cc7\u7523\u79fb\u8ee2\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_cho_cong_ty_con_hach_toan_doc_lap_thi_co_phai_xuat_hoa_don_khong\"><\/span><b>\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6301\u3064\u5b50\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u8acb\u6c42\u66f8\u306e\u9001\u4ed8\u3092\u514d\u9664\u3059\u308b\u898f\u5247\u306f\u3001\u5358\u4e00\u306e\u4e8b\u696d\u4f53\u5185\u3067\u8cc7\u7523\u304c\u79fb\u8ee2\u3055\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u53d7\u53d6\u4eba\u304c\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u3067\u3042\u308a\u3001\u53d6\u5f15\u306b\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u4e00\u822c\u898f\u5247\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_thi_lay_chung_tu_gi_de_hach_toan_khi_dieu_chuyen_tai_san_noi_bo\"><\/span><b>\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u793e\u5185\u3067\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4ee3\u308f\u308a\u306b\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u306e\u7f72\u540d\u3068\u78ba\u8a8d\u304c\u4ed8\u3055\u308c\u305f\u8cc7\u7523\u5f15\u6e21\u3057\u8a18\u9332\u3084\u793e\u5185\u8cc7\u7523\u79fb\u8ee2\u6c7a\u5b9a\u66f8\u3092\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u790e\u3068\u3057\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_khi_sap_nhap_hop_nhat_chuyen_doi_loai_hinh_doanh_nghiep_co_phai_xuat_hoa_don_khong\"><\/span><b>\u5408\u4f75\u3001\u7d71\u5408\u3001\u307e\u305f\u306f\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\u306b\u4f34\u3046\u8cc7\u7523\u79fb\u8ee2\u306e\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u7b2c6\u9805\u306b\u3088\u308c\u3070\u3001\u4e8b\u696d\u306e\u5206\u5272\u3001\u5206\u96e2\u3001\u5408\u4f75\u3001\u8cb7\u53ce\u3001\u307e\u305f\u306f\u696d\u7a2e\u5909\u66f4\u306e\u969b\u306b\u79fb\u8ee2\u3055\u308c\u308b\u8cc7\u7523\u3082\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gop_von_bang_tai_san_vao_cong_ty_khac_co_can_xuat_hoa_don_khong\"><\/span><b>\u4ed6\u793e\u306b\u8cc7\u7523\u3092\u8cc7\u672c\u3068\u3057\u3066\u62e0\u51fa\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u3053\u308c\u306f\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u306b\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306e1\u3064\u3067\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u7d4c\u6e08\u7d44\u7e54\u306b\u3001\u4e8b\u696d\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u304c\u8cc7\u7523\u3092\u62e0\u51fa\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n l\u00fang t\u00fang khi c\u00f4ng ty m\u1eb9 chuy\u1ec3n giao t\u00e0i s\u1ea3n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1eeb ng\u00e0y 01\/7\/2026, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c) kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. B\u00e0i vi\u1ebft s\u1ebd gi\u00fap b\u1ea1n ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n, tr\u01b0\u1eddng h\u1ee3p n\u00e0o v\u1eabn b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ed9i dung h\u00f3a \u0111\u01a1n c\u1ea7n c\u00f3 theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u0169ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9388","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\/9388","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=9388"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9388\/revisions"}],"predecessor-version":[{"id":9392,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9388\/revisions\/9392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9389"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}