{"id":9403,"date":"2026-07-30T10:25:57","date_gmt":"2026-07-30T03:25:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9403"},"modified":"2026-07-30T10:25:57","modified_gmt":"2026-07-30T03:25:57","slug":"thoi-diem-xuat-hoa-don-dich-vu-quang-cao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/","title":{"rendered":"\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u306f\u3044\u3064\u767a\u884c\u3059\u3079\u304d\u3067\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u6df7\u4e71\u306e\u7a2e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7279\u306b\u6708\u5358\u4f4d\u307e\u305f\u306f\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u5358\u4f4d\u3067\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u5e83\u544a\u5951\u7d04\u306e\u5834\u5408\u306f\u306a\u304a\u3055\u3089\u3067\u3042\u308b\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\u5e747\u67081\u65e5\u3088\u308a\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u30c7\u30fc\u30bf\u7167\u5408\u5b8c\u4e86\u5f8c\u3001\u9045\u304f\u3068\u3082\u7fcc\u67087\u65e5\u3001\u3082\u3057\u304f\u306f\u5408\u610f\u671f\u9593\u7d42\u4e86\u5f8c7\u65e5\u4ee5\u5185\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6cd5\u7684\u6839\u62e0\u3001\u5408\u610f\u671f\u9593\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3001\u6d77\u5916\u9867\u5ba2\u5411\u3051\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u306b\u304a\u3051\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u514d\u9664\u4e8b\u4f8b\u3001\u304a\u3088\u3073\u4f01\u696d\u3084\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u8acb\u6c42\u66f8\u767a\u884c\u6642\u306b\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u5305\u62ec\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u6cd5\u7684\u6839\u62e0<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Luat_Quang_cao_2012\" >\u5e83\u544a\u6cd52012<\/a><\/li><\/ul><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\" >\u6700\u65b0\u306e\u898f\u5236\u3067\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\" >\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\" >\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u767a\u884c\u6642\u306e\u6163\u7fd2\u7684\u306a\u671f\u9593\u306e\u6982\u5ff5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\" >\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u6a29\u5229\u3068\u8cac\u4efb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/a><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\" >\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\" >\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u306f\u3044\u3064\u767a\u884c\u3055\u308c\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\" >\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306f\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\" >\u30c7\u30fc\u30bf\u7167\u5408\u304c\u307e\u3060\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u7167\u5408\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u5f85\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\" >\u30c6\u30ec\u30d3\u5e83\u544a\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u306b\u8a72\u5f53\u3057\u306a\u3044\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9404\" aria-describedby=\"caption-attachment-9404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9404\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg\" alt=\"V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9404\" class=\"wp-caption-text\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u6b21\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u60f3\u50cf\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002 <\/b><span style=\"font-weight: 400;\">\u5e83\u544a\u4ee3\u7406\u5e97\u304c\u3001\u3042\u308b\u4f01\u696d\u30683\u30f6\u6708\u9593\u9023\u7d9a\u3067\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u3002\u4ee3\u7406\u5e97\u306f\u3001\u5404\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u7d42\u4e86\u6642\u306b\u3059\u3050\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u6bce\u6708\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u3042\u308b\u3044\u306f\u4e21\u5f53\u4e8b\u8005\u304c\u4f1a\u8a08\u3092\u7167\u5408\u3059\u308b\u307e\u3067\u5f85\u3063\u3066\u304b\u3089\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u308c\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u62c5\u5f53\u3059\u308b\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u76f4\u9762\u3059\u308b\u554f\u984c\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3092\u8aa4\u3063\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u696d\u52d9\u4e0a\u306e\u30df\u30b9\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e00\u9023\u306e\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u4f1a\u793e\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u4e0d\u9069\u5207\u3060\u3063\u305f\u3053\u3068\u306b\u95a2\u9023\u3059\u308b\u884c\u653f\u9055\u53cd\u3067\u7f70\u91d1\u3092\u79d1\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4e0d\u4e00\u81f4\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u53ce\u76ca\u304a\u3088\u3073\u53ce\u76ca\u8a8d\u8b58\u306e\u6642\u671f\u3092\u518d\u8a55\u4fa1\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u4f01\u696d\u306f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u4e0d\u9069\u5207\u3067\u3042\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u4e0a\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u95a2\u4fc2\u8005\u9593\u306e\u8a55\u5224\u3084\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u3088\u308a\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u653f\u4ee4254\/2026\/ND-CP\u3067\u660e\u78ba\u5316\u3055\u308c\u3001\u4f01\u696d\u304a\u3088\u3073\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u4e00\u8cab\u3057\u305f\u9069\u7528\u3092\u884c\u3046\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u6cd5\u7684\u6839\u62e0\u304c\u63d0\u4f9b\u3055\u308c\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306b\u95a2\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u554f\u984c\u306b\u95a2\u3059\u308b\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306f\u30012026\u5e747\u67081\u65e5\u306b\u767a\u52b9\u3057\u305f\u653f\u4ee4254\/2026\/ND-CP\u3067\u3059\u3002\u3053\u306e\u653f\u4ee4\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306e\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u4f7f\u7528\u306b\u95a2\u3059\u308b\u539f\u5247\u3092\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u898f\u5b9a\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quang_cao_2012\"><\/span><b>\u5e83\u544a\u6cd52012<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u306b\u52a0\u3048\u30012012\u5e74\u5e83\u544a\u6cd5\u3082\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u91cd\u8981\u306a\u6839\u62e0\u3067\u3042\u308a\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u8acb\u6c42\u66f8\u767a\u884c\u8cac\u4efb\u3068\u306e\u6bd4\u8f03\u306e\u57fa\u6e96\u3068\u306a\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3001\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u96fb\u5b50\u6587\u66f8\u306e\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u4f7f\u7528\u306b\u95a2\u3059\u308b\u539f\u5247\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u307e\u305f\u306f\u63d0\u4f9b\u3059\u308b\u969b\u306b\u306f\u3001\u8ca9\u58f2\u8005\u306f\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u8ca9\u4fc3\u3001\u5e83\u544a\u3001\u30b5\u30f3\u30d7\u30eb\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8d08\u4e0e\u3001\u8d08\u7b54\u3001\u4ea4\u63db\u3001\u5f93\u696d\u54e1\u3078\u306e\u8cc3\u91d1\u652f\u6255\u3044\u3001\u5185\u90e8\u6d88\u8cbb\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8cb8\u4ed8\u307e\u305f\u306f\u501f\u5165\u306e\u5f62\u3067\u8f38\u51fa\u3055\u308c\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u3002\u307e\u305f\u3001\u8ca1\u52d9\u5927\u81e3\u304c\u5b9a\u3081\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u3082\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u672c\u653f\u4ee4\u7b2c7\u6761\u306b\u898f\u5b9a\u3059\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u306a\u3044\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u6a19\u6e96\u30c7\u30fc\u30bf\u5f62\u5f0f\u306b\u6e96\u62e0\u3057\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u3067\u8981\u6c42\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u542b\u307e\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u767a\u751f\u3057\u305f\u7d4c\u6e08\u53d6\u5f15\u3092\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u8ca9\u58f2\u8005\u304c\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u306e\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u306a\u3069\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306b\u306f\u3001\u8ca9\u58f2\u8005\uff08\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff09\u306f\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6b21\u306b\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u70b9\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306e\u5177\u4f53\u7684\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3059\u3002\u3053\u308c\u306f\u4ed6\u306e\u7a2e\u985e\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u7570\u306a\u308b\u7279\u6709\u306e\u70b9\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\"><\/span><b>\u6700\u65b0\u306e\u898f\u5236\u3067\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9405\" aria-describedby=\"caption-attachment-9405\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9405\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9405\" class=\"wp-caption-text\">\u6700\u65b0\u306e\u898f\u5236\u3067\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u3001\u901a\u5e38\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u652f\u6255\u3044\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5927\u898f\u6a21\u304b\u3064\u983b\u7e41\u306a\u53d6\u5f15\u3092\u4f34\u3044\u3001\u4f01\u696d\u3068\u9867\u5ba2\uff0f\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u30c7\u30fc\u30bf\u7167\u5408\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u5b9f\u52d9\u3092\u5186\u6ed1\u5316\u3059\u308b\u305f\u3081\u306e\u7279\u5225\u306a\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3068\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u3053\u306e\u7279\u5225\u306a\u4ed5\u7d44\u307f\u304c\u9069\u7528\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u306e2\u3064\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\"><\/span><b>\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u767a\u884c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u306b\u57fa\u3065\u304d\u3001\u822a\u7a7a\u8f38\u9001\u3092\u76f4\u63a5\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3001\u30c6\u30ec\u30d3\u30b5\u30fc\u30d3\u30b9\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9\u3001\u96fb\u6c17\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9\u3001\u9280\u884c\u30b5\u30fc\u30d3\u30b9\u3001\u304a\u3088\u3073\u6cd5\u4eba\u9867\u5ba2\u3084\u7d44\u7e54\u9867\u5ba2\u306b\u5b9a\u671f\u7684\u306b\u8ca9\u58f2\u3055\u308c\u308b\u305d\u306e\u4ed6\u591a\u304f\u306e\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u3092\u542b\u3080\u3001\u30c7\u30fc\u30bf\u7167\u5408\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u4e00\u9023\u306e\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u7fa4\u306b\u95a2\u3057\u3066\u3001\u898f\u5236\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u30c7\u30fc\u30bf\u7167\u5408\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3068\u3059\u308b\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u6708\u306e7\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u3068\u3059\u308b\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306f\u3001\u5e83\u544a\u653e\u9001\u5f8c\u3059\u3050\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u9867\u5ba2\u3068\u306e\u30c7\u30fc\u30bf\u7167\u5408\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u5f85\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7167\u5408\u304c\u65e9\u304f\u5b8c\u4e86\u3059\u308b\u304b\u9045\u304f\u5b8c\u4e86\u3059\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u671f\u9650\u306f\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7fcc\u6708\u306e7\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u5408\u610f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\"><\/span><b>\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3068\u540c\u69d8\u306b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30cb\u30e5\u30fc\u30b9\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u4e0a\u306e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3082\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u53f7\u306b\u57fa\u3065\u304d\u3001\u30c7\u30fc\u30bf\u7167\u5408\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u30ea\u30b9\u30c8\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u306e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u30c7\u30fc\u30bf\u7167\u5408\u304c\u5b8c\u4e86\u3057\u305f\u6642\u671f\u3067\u3082\u3042\u308a\u3001\u9045\u304f\u3068\u3082\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u6708\u306e7\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u9069\u7528\u3055\u308c\u308b\u539f\u5247\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u304c\u30de\u30b9\u30e1\u30c7\u30a3\u30a2\u3067\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u306b\u95a2\u3059\u308b\u53d6\u308a\u6271\u3044\u306e\u7d71\u4e00\u6027\u3092\u9054\u6210\u3057\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\u3068\u5229\u7528\u8005\u306e\u53cc\u65b9\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u5bb9\u6613\u306b\u3057\u305f\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\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=\"Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u767a\u884c\u6642\u306e\u6163\u7fd2\u7684\u306a\u671f\u9593\u306e\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u6642\u671f\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6982\u5ff5\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u3067\u3059\u3002\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u306b\u3088\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f9b\u7d66\u3055\u308c\u305f\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u6570\u91cf\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306f\u3001\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e3b\u3068\u8cb7\u4e3b\u3068\u306e\u9593\u306e\u5408\u610f\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5408\u610f\u671f\u9593\u3068\u306f\u3001\u6cd5\u5f8b\u3067\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305f\u56fa\u5b9a\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3068\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e21\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u3067\u3042\u308a\u3001\u901a\u5e38\u306f\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3084\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u969b\u306b\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u5408\u610f\u671f\u9593\u306f\u300c\u5408\u610f\u671f\u9593\u7d42\u4e86\u5f8c7\u65e5\u4ee5\u5185\u300d\u3068\u3044\u3046\u671f\u9650\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u76f4\u63a5\u7684\u306a\u6839\u62e0\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5224\u65ad\u3059\u308b\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u898f\u5236\u3092\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u304b\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001MAN\uff08Master Accountant Network\uff09\u3092\u7528\u3044\u305f\u4ee5\u4e0b\u306e2\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u72b6\u6cc11\uff1a <\/b><span style=\"font-weight: 400;\">\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308bA\u793e\u306f\u30012026\u5e748\u6708\u306bB\u793e\u3068\u5e83\u544a\u653e\u9001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u3002\u4e21\u793e\u306f\u30012026\u5e749\u67083\u65e5\u306b\u30c7\u30fc\u30bf\u306e\u7167\u5408\u3092\u884c\u3044\u3001\u540c\u65e5\u306b\u7167\u5408\u3092\u5b8c\u4e86\u3059\u308b\u3053\u3068\u306b\u5408\u610f\u3057\u307e\u3057\u305f\u3002\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65e5\u306f2026\u5e749\u67083\u65e5\u3067\u3042\u308a\u3001\u7167\u5408\u5b8c\u4e86\u65e5\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u6708\u306e7\u65e5\u3067\u3042\u308b2026\u5e749\u67087\u65e5\u307e\u3067\u306b\u5b8c\u4e86\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u72b6\u6cc12\uff1a<\/b><span style=\"font-weight: 400;\"> \u540c\u69d8\u306b\u3001\u4e0a\u8a18A\u793e\u3068B\u793e\u306e\u5834\u5408\u3082\u3001\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u306b\u3088\u308a\u30c7\u30fc\u30bf\u7167\u5408\u30d7\u30ed\u30bb\u30b9\u304c\u9045\u5ef6\u3057\u3001\u4e21\u793e\u304c\u5408\u610f\u306b\u9054\u3057\u305f\u306e\u306f2026\u5e749\u670820\u65e5\u3067\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u3001A\u793e\u306f\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u5f93\u3044\u3001\u9045\u304f\u3068\u30822026\u5e749\u67087\u65e5\u307e\u3067\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u9055\u53cd\u3057\u306a\u3044\u3088\u3046\u3001\u7167\u5408\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u5f85\u3064\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u306e\u7d4c\u7406\u90e8\u9580\u304c\u65b0\u305f\u306a\u898f\u5236\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u30ea\u30bd\u30fc\u30b9\u3092\u6b20\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u793e\u306f\u4ed6\u306e\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3059\u3079\u3066\u306e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u8acb\u6c42\u66f8\u304c\u671f\u65e5\u901a\u308a\u306b\u3001\u304b\u3064\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u30d7\u30ed\u610f\u8b58\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9406\" aria-describedby=\"caption-attachment-9406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9406\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9406\" class=\"wp-caption-text\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3068\u3001\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u4f8b\u5916\u4e8b\u9805\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u3067\u5206\u6790\u3057\u305f\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30c6\u30ec\u30d3\u5e83\u544a\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u52a0\u3048\u3001\u3053\u306e\u653f\u4ee4\u3067\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8981\u3068\u306a\u308b\u4f8b\u5916\u3082\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u8cc3\u8cb8\u6d3b\u52d5\u304b\u3089\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5bb6\u8a08\u4e8b\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u3002\u6d77\u5916\u306e\u7d44\u7e54\u3084\u500b\u4eba\u306b\u5bfe\u3057\u3001\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30f3\u30e1\u30f3\u30c8\u3001\u30d3\u30c7\u30aa\u30b2\u30fc\u30e0\u3001\u30c7\u30b8\u30bf\u30eb\u6620\u753b\u3001\u30c7\u30b8\u30bf\u30eb\u5199\u771f\u3001\u30c7\u30b8\u30bf\u30eb\u97f3\u697d\u3001\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u306b\u95a2\u9023\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u53ce\u5165\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u6d77\u5916\u306e\u7d44\u7e54\u3084\u500b\u4eba\u5411\u3051\u306e\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u6d3b\u52d5\u304b\u3089\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5bb6\u8a08\u4e8b\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u5206\u91ce\u3067\u4e8b\u696d\u3092\u884c\u3046\u591a\u304f\u306e\u500b\u4eba\u3001\u7279\u306b\u8d8a\u5883\u5e83\u544a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u500b\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u4f8b\u5916\u3067\u3042\u308a\u3001\u56fd\u5185\u3067\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d44\u7e54\u3084\u4e8b\u696d\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u8acb\u6c42\u66f8\u767a\u884c\u7fa9\u52d9\u3068\u306e\u6df7\u540c\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u3053\u306e\u514d\u9664\u306f\u3001\u6d77\u5916\u306e\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u3092\u9867\u5ba2\u3068\u3059\u308b\u5bb6\u5185\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u56fd\u5185\u4f01\u696d\u304a\u3088\u3073\u7d44\u7e54\u3001\u307e\u305f\u306f\u56fd\u5185\u9867\u5ba2\u306b\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u56fd\u5185\u4f01\u696d\u306f\u3001\u4e0a\u8a18\u5404\u9805\u3067\u8aac\u660e\u3057\u305f\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u6a29\u5229\u3068\u8cac\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5247\u306b\u3088\u308c\u3070 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Luat-Quang-cao-2012-142541.aspx\" target=\"_blank\" rel=\"noopener\">2012\u5e74\u5e83\u544a\u6cd5\u7b2c13\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u4ee5\u4e0b\u306e\u6a29\u5229\u3092\u6709\u3057\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;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u306e\u5f62\u614b\u304a\u3088\u3073\u5b9f\u65bd\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e83\u544a\u4e3b\u306f\u3001\u5e83\u544a\u5bfe\u8c61\u3068\u306a\u308b\u7d44\u7e54\u3001\u500b\u4eba\u3001\u88fd\u54c1\u3001\u5546\u54c1\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u771f\u5b9f\u304b\u3064\u6b63\u78ba\u306a\u60c5\u5831\u3001\u306a\u3089\u3073\u306b\u5e83\u544a\u6761\u4ef6\u306b\u95a2\u9023\u3059\u308b\u95a2\u9023\u6587\u66f8\u3092\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u57df\u5e83\u544a\u8a08\u753b\u306e\u7b56\u5b9a\u904e\u7a0b\u306b\u304a\u3044\u3066\u610f\u898b\u63d0\u4f9b\u306b\u53c2\u52a0\u3057\u3001\u5c4b\u5916\u5e83\u544a\u8a08\u753b\u306b\u95a2\u3057\u3066\u5730\u57df\u5e83\u544a\u5f53\u5c40\u304b\u3089\u60c5\u5831\u3092\u53d7\u3051\u53d6\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e83\u544a\u5546\u54c1\u306e\u8a55\u4fa1\u4f9d\u983c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6a29\u5229\u306b\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3068\u3044\u3046\u76f8\u5fdc\u306e\u8cac\u4efb\u304c\u4f34\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u30b5\u30fc\u30d3\u30b9\u8ca9\u58f2\u8005\u3068\u3057\u3066\u3001\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3044\u3001\u653f\u4ee4254\/2026\/ND-CP\u3067\u5b9a\u3081\u3089\u308c\u305f\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6a29\u5229\u3068\u7fa9\u52d9\u306e\u4e21\u65b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306f\u5408\u6cd5\u7684\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3001\u4e8b\u696d\u904b\u55b6\u4e2d\u306e\u7a0e\u52d9\u304a\u3088\u3073\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u30e1\u30c7\u30a3\u30a2\u30fb\u5e83\u544a\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306e\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u52d9\u51e6\u7406\u6642\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u65b0\u306e\u671f\u9650\u3092\u53b3\u5b88\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u30c7\u30fc\u30bf\u7167\u5408\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u67087\u65e5\u307e\u3067\u306b\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u5fc5\u9808\u306e\u671f\u9650\u3067\u3042\u308a\u3001\u4f01\u696d\u306f\u7167\u5408\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u3053\u306e\u671f\u9650\u3092\u8d85\u3048\u3066\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u9045\u3089\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u306b\u8acb\u6c42\u671f\u9593\u3092\u660e\u78ba\u306b\u5b9a\u3081\u308b\uff1a\u8acb\u6c42\u671f\u9593\u306f\u4e21\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306b\u3053\u308c\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u3001\u8acb\u6c42\u65e5\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u78ba\u56fa\u305f\u308b\u6cd5\u7684\u6839\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u3092\u533a\u5225\u3059\u308b\uff1a\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u53f7\u306b\u57fa\u3065\u304f\u30c7\u30fc\u30bf\u7167\u5408\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u3059\u3079\u3066\u306e\u7a2e\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u898f\u5236\u306f\u3001\u6cd5\u4eba\u304a\u3088\u3073\u7d44\u7e54\u9867\u5ba2\u5411\u3051\u306b\u56fa\u5b9a\u671f\u9593\u3067\u8ca9\u58f2\u3055\u308c\u308b\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u306a\u3044\u305d\u306e\u4ed6\u306e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5b8c\u4e86\u6642\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u3044\u3046\u4e00\u822c\u539f\u5247\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u306e\u6cd5\u4eba\u306b\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u500b\u4eba\u304a\u3088\u3073\u4f01\u696d\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\uff1a\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u304c\u653f\u4ee4254\/2026\/ND-CP\u7b2c7\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3092\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u5099\u3048\u3001\u9867\u5ba2\u304c\u6d77\u5916\u306b\u6240\u5728\u3059\u308b\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5b8c\u5168\u306a\u8a18\u9332\u304a\u3088\u3073\u6587\u66f8\u3092\u4fdd\u7ba1\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;\">\u793e\u5185\u8acb\u6c42\u30d7\u30ed\u30bb\u30b9\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3059\uff1a\u4f01\u696d\u306f\u3001\u5185\u90e8\u7d71\u5236\u624b\u9806\u3092\u78ba\u7acb\u3057\u3001\u4f1a\u8a08\u90e8\u9580\u3068\u55b6\u696d\u90e8\u9580\u306b\u5177\u4f53\u7684\u306a\u8cac\u4efb\u3092\u5272\u308a\u5f53\u3066\u3001\u7167\u5408\u306e\u9032\u6357\u72b6\u6cc1\u3092\u76e3\u8996\u3057\u3001\u8acb\u6c42\u66f8\u306e\u671f\u9650\u3092\u9003\u3055\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d6\u5f15\u91cf\u304c\u591a\u304f\u3001\u8907\u6570\u306e\u9867\u5ba2\u3068\u540c\u6642\u306b\u50b5\u52d9\u7167\u5408\u3092\u884c\u3046\u4ee3\u7406\u5e97\u306b\u3068\u3063\u3066\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u304c\u4e0d\u53ef\u6b20\u3067\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\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7167\u5408\u30d7\u30ed\u30bb\u30b9\u3084\u8acb\u6c42\u66f8\u767a\u884c\u671f\u9650\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3057\u3001\u671f\u9650\u306b\u95a2\u3059\u308b\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\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;\">\u8981\u7d04\u3059\u308b\u3068\u30012026\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u653f\u4ee4254\/2026\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6d77\u5916\u306e\u7d44\u7e54\u3084\u500b\u4eba\u5411\u3051\u306e\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u4e8b\u696d\u8005\u304a\u3088\u3073\u500b\u4eba\u306f\u9664\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u304a\u3088\u3073\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u304a\u3051\u308b\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3057\u3066\u3001\u4e8b\u696d\u8005\u306f\u30c7\u30fc\u30bf\u7167\u5408\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u8acb\u6c42\u66f8\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u6708\u306e7\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u9867\u5ba2\u3068\u306e\u5408\u610f\u671f\u9593\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3084\u500b\u4eba\u306f\u3001\u5951\u7d04\u66f8\u3001\u50b5\u52d9\u6574\u7406\u624b\u7d9a\u304d\u3001\u793e\u5185\u8acb\u6c42\u30d7\u30ed\u30bb\u30b9\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\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\u81ea\u793e\u306e\u5177\u4f53\u7684\u306a\u4e8b\u696d\u72b6\u6cc1\u306b\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308c\u3070\u3088\u3044\u304b\u307e\u3060\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001 <\/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;\"> \u8a73\u7d30\u306a\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u305d\u3057\u3066\u5b9a\u671f\u7684\u306a\u8abf\u6574\u304c\u5fc5\u8981\u306a\u8907\u96d1\u306a\u5e83\u544a\u5951\u7d04\u3092\u591a\u6570\u62b1\u3048\u308b\u5927\u4f01\u696d\u5411\u3051\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/\"> \u4e3b\u4efb\u4f1a\u8a08\u58eb\u3092\u96c7\u7528\u3059\u308b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u307e\u305f\u3001\u8acb\u6c42\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5305\u62ec\u7684\u306b\u76e3\u8996\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u9078\u629e\u80a2\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/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_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\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=\"Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\"><\/span><b>\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u3067\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\u653f\u4ee4254\/2026\/ND-CP\u7b2c4\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u3001\u8ca9\u58f2\u8005\u306f\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u304c\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u3001\u8d08\u7b54\u54c1\u3001\u5bc4\u4ed8\u3001\u307e\u305f\u306f\u793e\u5185\u6d88\u8cbb\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u540c\u653f\u4ee4\u7b2c7\u6761\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u306f\u9664\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\"><\/span><b>\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u306f\u3044\u3064\u767a\u884c\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u30c7\u30fc\u30bf\u7167\u5408\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u3042\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6708\u306e\u7fcc\u6708\u306e7\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\"><\/span><b>\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306f\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u306e\u5834\u5408\u3068\u540c\u3058\u3067\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\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u306e\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u53f7\u306b\u57fa\u3065\u304d\u3001\u30c6\u30ec\u30d3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3068\u540c\u3058\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u540c\u3058\u539f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306f\u30c7\u30fc\u30bf\u7167\u5408\u6642\u306b\u767a\u884c\u3055\u308c\u3001\u9045\u304f\u3068\u3082\u7fcc\u6708\u306e7\u65e5\u307e\u3067\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\"><\/span><b>\u30c7\u30fc\u30bf\u7167\u5408\u304c\u307e\u3060\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u7167\u5408\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u5f85\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u898f\u5b9a\u306b\u3088\u308b\u3068\u3001\u671f\u9650\u306f\u7fcc\u6708\u306e7\u65e5\u307e\u3067\u3001\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u671f\u9593\u306e\u7d42\u4e86\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u3067\u3059\u3002\u8abf\u6574\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u9055\u53cd\u3057\u306a\u3044\u3088\u3046\u3001\u4f01\u696d\u306f\u3053\u306e\u671f\u9650\u307e\u3067\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\"><\/span><b>\u30c6\u30ec\u30d3\u5e83\u544a\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u65b0\u805e\u5e83\u544a\u306b\u8a72\u5f53\u3057\u306a\u3044\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c9\u6761\u7b2c4\u9805a\u53f7\u306b\u57fa\u3065\u304f\u8abf\u6574\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u306a\u3044\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u8005\u306f\u3001\u652f\u6255\u3044\u306e\u53d7\u9818\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u304c\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5b8c\u4e86\u6642\u3067\u3042\u308b\u3068\u3044\u3046\u4e00\u822c\u539f\u5247\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean c\u00f2n l\u00fang t\u00fang khi x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u00e1t sinh li\u00ean t\u1ee5c theo th\u00e1ng, theo chi\u1ebfn d\u1ecbch. Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ri\u00eang v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 th\u00e1ng sau ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9403","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\/9403","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=9403"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9403\/revisions"}],"predecessor-version":[{"id":9407,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9403\/revisions\/9407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9404"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}